How refund applications for UIN entities will be processed

CBEC issues a circular no, 36/10/2018 dated 13th March,2018 explaining the process of refund application for UIN entities. How to file the refund application, What is the status of refund application, how to check the status ofrefund application filed by UIN entities Howrefund order will be passed, how settlement of funds will be done before processing the refund

Circular No. 36/10/2018-GST

F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 13th March, 2018

To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
The Principal Chief Controller of Accounts, CBEC
Madam / sir,

Subject: Processing of refund applications for UIN entities

1. The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, hasdecided that the entities having Unique Identity Number (UIN) may be given centralized
registration at the option of such entities. Further, it was also decided that the CentralGovernment will be responsible for all administrative compliances in respect of such entities.
2. In order to clarify some of the issues and to ensure uniformity of implementationacross field formations, the Board, in exercise of its powers conferred under section 168 (1)
of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act)hereby clarifies the following issues:
3. Status of registration for UINs:

i. Entities having UINs are given a special status under the CGST Act as theseare not covered under the definition of registered person. These entities have been granted
UINs to enable them to claim refund of GST paid on inward supply of goods or services orboth received by them. Therefore, if any such entity is making supply of goods or services orboth in the course or furtherance of business then such entity will need to apply for GSTIN asper the provisions contained in the CGST Act read with the rules made thereunder.

ii. The process for applying for UIN has been outlined under Rule 17 of theCentral Goods and Services Tax Rules, 2017 (hereinafter referred to as CGST Rules). As
stated in the said rule, any person covered under clause (a) of sub-section (9) of section 25 ofthe CGST Act may submit an application electronically in FORM GST REG-13 on thecommon portal. Therefore, Specialised agency of the United Nations Organisation or anyMultilateral Financial Institution and Organisation notified under the United Nations(Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall applyfor grant of UIN electronically by filling FORM GST REG-13.

iii. Due to delays in making available FORM GST REG-13 on the commonportal, an alternative mechanism has been developed. Entities covered under clause (a) of
sub-section (9) of Section 25 of the CGST Act may approach the Protocol Division, Ministryof External Affairs in this regard, who will facilitate grant of UINs in coordination with theCentral Board of Excise and Customs (CBEC) and GSTN.

iv. It is clarified that the facility of single UIN is optional and an entity may seekmore than one UIN.

4. Filing of return by UIN agencies:

i. The procedure for filing returns by UIN entities is specified under sub-rule (1)of Rule 82 of the CGST Rules. The UIN entity is required to file details of inward supplies in
FORM GSTR-11.

ii. It may be noted that return in FORM GSTR-11 is required to be filed only forthose tax periods for which refund is being claimed. In other words, if an UIN entity is not
claiming refund for a particular period, it need not file return in FORM GSTR-11 for thatperiod.

5. Applying for refund by UIN agencies:

i. All the entities who have been issued UINs and are notified under Section 55of the CGST Act will be eligible for refund of inward supply of goods or services in terms of
notification No. 16/2017-Central Tax (Rate) dated 28th June 2017 as amended.

ii. It may be noted that the conditions specified under the said notification needto be complied with while applying for refund claims. Further, field officers are hereby
instructed to ensure that all the certificates / undertaking etc. as stipulated in the saidnotification be duly checked while processing the refund claims.

iii. The procedure for filing a refund application has been outlined under Rule 95of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10
along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified thatFORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of
those quarters for which refund claim is being filed.

iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on thecommon portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 andFORM RFD-10.

v. It is hereby clarified that all the entities claiming refund shall submit the dulyfilled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All
refund claims shall be processed and sanctioned by respective Central Tax offices. In order tofacilitate processing of refund claims of UIN entities, a nodal officer has been designated ineach State details of whom are given in Annexure A. Application for refund claim may besubmitted before the designated Central Tax nodal officers in the State in which the UIN hasbeen obtained.

vi. There may be cases where multiple UINs existed for the same entity but werelater merged into one single UIN. In such cases, field formations are requested to process
refund claims for earlier unmerged UINs also. Hence, the refund application will be madewith the single UIN only but invoices of old UINs may be declared in the refund claim,
which may be accepted and taken into account while processing the refund claim.

6. Passing of refund order and settlement of funds:

i. The facility of centralized UIN ensures that irrespective of the type of tax(CGST, SGST, IGST or Cess) and the State where such inward supply of goods or services
have been procured, all refunds would be processed by Central authorities only. Therefore,field formations are advised that all refunds are to be processed on merits irrespective ofwhere and which type of tax is paid on inward supply of goods or services or both by suchentities.

ii. A monthly report as prescribed in Annexure B is required to be furnished tothe Director General of Goods and Services Tax by the 30th of the succeeding month.

iii. Field officers shall send a copy of the order passed for such refunds to theirState counterparts for information purposes only.

7. It is requested that suitable trade notices may be issued to publicize the contents ofthis circular.
8. Difficulty, if any, in implementation of the above instructions may please be broughtto the notice of the Board. Hindi version would follow.

-sd

(UpenderGupta)
Commissioner (GST)

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• Click here to download the circular no. 36/10/2018 dated 13.03.18 issued by CBEC