Processing of refund applications for UIN entities
36/10/2018 Dated:- 13-3-2018 CGST – Circulars / Ordes
GST
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
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided 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 Central Government will be responsible for all administrative compliances in respect of such entities.
2. In o
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ter referred to as “CGST Rules”). As stated in the said rule, any person covered under clause (a) of sub-section (9) of section 25 of the CGST Act may submit an application electronically in FORM GST REG-13 on the common portal. Therefore, Specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply for grant of UIN electronically by filling FORM GST REG-13.
iii. Due to delays in making available FORM GST REG-13 on the common portal, 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, Ministry of External Affairs in this regard, who will facilitate grant of UINs in coordination with the Central Board of Excise and Customs (CBEC) and GSTN.
iv. It is clarified that the facility of single UIN is opt
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ield officers are hereby instructed to ensure that all the certificates / undertaking etc. as stipulated in the said notification be duly checked while processing the refund claims.
iii. The procedure for filing a refund application has been outlined under Rule 95 of 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 that FORM 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 the common portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 and FORM RFD-10.
v. It is hereby clarified that all the entities claiming refund shall submit the duly filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All refund claims shall be processed and sanctioned by r
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ured, all refunds would be processed by Central authorities only. Therefore, field formations are advised that all refunds are to be processed on merits irrespective of where and which type of tax is paid on inward supply of goods or services or both by such entities.
ii. A monthly report as prescribed in Annexure B is required to be furnished to the 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 their State counterparts for information purposes only.
7. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
8. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
-sd-
(Upender Gupta)
Commissioner (GST)
Annexure A
S.No.
State/UT
Nodal Commissionerate
Contact Address of the Commissionerate
Nodal Officer
Phone number and E-m
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4814,
suhrit9933@gmail.com
7
Chandigarh
Chandigarh
Plot No. 19 Sector 17-C, C.R Building Chandigarh
Ms.Mamta Saini, Deputy Commissioner
0172-2704196, mamtasaini.india@gmail.com
8
Chhattisgarh
Raipur
Division-II, CGST Bhawan Civil Lines, Raipur
Mr. Sumit Kumar Agrawal, Assistant Commissioner
0771-2425636 sumitk.agrawal@gov.in
9
Dadra and Nagar Haveli
Daman
2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional Commissioner, Daman
0260-2460502, binay.singh@icegate.gov.in
10
Daman and Diu
Daman
2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional Commissioner, Daman
0260-2460502, binay.singh@icegate.gov.in
11
Goa
Goa
GST Bhavan, EDC Complex, Patto, Panaji-403001
Mr. S. K. Sinha, Additional Commissioner
0832-2437190, sanjay1.sinha@icegate.gov.in
12
Gujarat
Gandhinagar
O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-
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ress Road, Kochi-682018
Mr. Ashwin John George, Assistant Commissioner
0484-2533169 ashwinjohngeorge@gmail.com
19
Lakshadweep
Kochi
Central Revenue Building, I.S. Press Road, Kochi-682018
Mr. Ashwin John George, Assistant Commissioner
0484-2533169 ashwinjohngeorge@gmail.com
20
Madhya Pradesh
Bhopal
Division – I Bhopal, Jail Road Paryawas Bhawan, Bhopal
Mr. Piyush Thorat, Assistant Commissioner
0755-2761620, piyushthorat19@gmail.com
21
Maharashtra
Mumbai Central
4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020
Ms. Manpreet Arya, Additional Commissioner
022-26210384, manpreetarya@yahoo.co.in
22
Manipur
Imphal
CGST & CX Commissionerate, Imphal- 795001
Mr. R.K.Shurchandra Singh,Assistant Commissioner
0385-2460735,
shurchandra.rk@gov.in
23
Meghalaya
Shillong
CGST &CX Commissionerate, Shillong-793001
Mr. Om Prakash Tiwary, Assistant Commissioner
0364-2506758,
tiwary.op@gov.in
24
Mizoram
Aizawl
CGST & CX Commissionerate, Aizawl
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sioner
0141-2385342
ruchitavij@gmail.com
31
Sikkim
Siliguri
Gangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok – 737101
Mr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok)
03592-284182,
Gtk_div@rediffmail.com
32
Tamil Nadu
Chennai (North)
GST Bhawan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034
Additional Commissioner
044-28331177, 044-28331188,
commr-cexchn1@nic.in
33
Telangana
Hyderabad
O/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004.
Mr. P. Anand Kumar, Additional Commissioner
040-23240725,
ak.pulapaka@gov.in
34
Tripura
Agartala
CGST &CX Commissionerate, Agartala-799001
Mr. S.K.Mazumdar, Assistant Commissioner
0381-2304099 , sanjoymaz85@gmail.com
35
Uttar Pradesh
Lucknow
7-A, Ashok Marg,Lucknow-226001
Mr. Avijit Pegu, Assistant Commissioner
0522-2233001, avijit.pegu@icegate.gov.in
36
Uttarakhand
Dehradun
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