Clarification regarding processing of refund claims filed by UIN entities – regarding
63/37/2018 Dated:- 14-9-2018 CGST – Circulars / Ordes
GST
Circular No. 63/37/2018 – GST
F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
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New Delhi, Dated the 14th September, 2018
To
The Principal Chief Commissioners/ Chief Commissioners/
Principal Commissioners/Commissioner of Central Tax (All) /
The Principal Directors General/ Directors General (All) /
Pr. Chief Controller of Accounts (CBIC)
Madam/ Sir,
Subject: Clarification regarding processing of refund claims filed by UIN entities – regarding
The Board vide Circulars No. 36/10/2018-GST dated 13th March, 2018 and No. 43/17/2018-GST dated 13th April, 2018 has specified the detailed procedure for filing and processing of refund applications by UIN entities (Embassy/Mission/Consulate / United Nations Organizations/Specifie
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on the basis of which refunds have to be processed and sanctioned. For example, letters may specify the minimum value of goods or services or the end use of such goods or services (official or personal purposes).
2.1 It has been observed that many UIN entities are claiming the refund on all invoices irrespective of whether or not they are eligible for the same as per the reciprocity letter issued by MEA. It is observed that such claims are attested/signed by Diplomats/Consulars and authorized signatories of the Consulates or Embassies of the foreign countries.
3. UIN entities have been advised to submit a statement of invoices and hard copies of only those invoices wherein the UIN is not mentioned vide Circular No. 43/17/2018-GST dated 13th April,2018. Further, refund processing officers have been advised not to request for original or hard copy of the invoices unless necessary. However, it is observed that the delay in processing of the UIN refunds is primarily due to the non-furni
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ties may refer to this checklist while filing the refund claims.
4.2 Certificate: A sample certificate to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-B and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-B-1.
4.3 Undertaking: A sample undertaking to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-C and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-C-1.
4.4 Statement of Invoices: The detailed statement of invoices shall be submitted in the format specified in Annexure D.
5. Prior Permission letter for GST refund for purchase of vehicles: MEA vide letter F. No. D_II/451/12(5)/2017 dated 21.06.2018 has informed that it is mandatory to enclose the copy of 'Prior Permission Letter' issued by the Protocol Special Section of MEA at the time of submission of GST refund for purchase of vehicle by the foreign represent
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ch, 2020]: A one-time waiver is hereby given from recording the UIN on the invoices issued by the suppliers pertaining to the refund claims filed for the quarters from 1[April, 2018 to March, 2020], subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer.
8. Format of Monthly report: Circular No. 36/10/2018-GST dated 13th March, 2018 provides for a monthly report to be furnished to the Principal Director General of Goods and Services Tax by the 30th of the succeeding month. The report shall now be furnished in a new format as specified in Annexure E.
9. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Annexure A: Checklist for proc
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nly those invoices where UIN has not been recorded on the invoices by the supplier.
(i) A cancelled cheque of the bank account as mentioned in FORM GST RFD- 10 (to be submitted with only the first refund claim filed)
Annexure B: Certificate to be submitted by Mission/Embassy/Consulate
Date:
CERTIFICATE
(as per CBIC's (a) notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The Mission/Embassy/Consulate of the __________, < Name of the State > hereby confirms that:
I. The goods mentioned in the invoices for the period ________to ____________ have been put to official use/ are in the official use of the Embassy/ Consulate or for personal use of the members of his/her family.
II. The goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt
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l dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The < Name of the Organization>, < Name of the State > hereby confirms that:
The goods mentioned in the invoices for the period ________to ________ have been used or are intended to be used for official purpose of the < Name of the Organization >, New Delhi.
I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them.
(Signature)
Name
Head of the Organisation/Authorized Signatory
Note: Please take print on letterhead of the organization and sign with stamp.
Annexure C: Format for undertaking for Mission/Embassy/Consulate
Date:
UNDERTAKING
(as per CBIC's notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The
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(Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts)
The < Name of the Organisation > , < Name of the State > hereby state that the services received as mentioned in the invoices for the period _________ to _________ are for official purpose of the < Name of the Organisation >, < Name of the State >.
I, _____________________, declare that I have read and understood all the conditions mentioned above and hereby agree to abide by them.
( )
Name
Authorized Signatory
Note: Please take print on letter head of the organization and signed with stamp.
Annexure D: Format for statement of invoices
Sl. No.
GSTIN of supplier
Invoice No.
Invoice Date
Invoice Value
Taxable Value
Central Tax
State Tax / UT Tax
Integrated Tax
Place of Supply
Goods / Services
Description of goods/ services
For Official use / Personal use
Whether the said invoice is covered under the pri
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