Goods and Services Tax – GST – Dated:- 10-11-2018 – The GST Act provides for allotting a Unique Identification Number (UIN) to Consulates, Embassies and other UN Organizations to enable such entities to claim refund of GST paid. One of the conditions for claiming this refund is to file Invoice Level Data in their FORM GSTR-11 on the common portal. There are common discrepancies which have been noticed by GST Authorities while processing refund applications. FORM GSTR-11 under Rule 82 of the CGST Rules, 2017 mandates reporting Place of Supply for every invoice on which refund is applied for. Many UIN entities while filling invoice data have been reporting their place of supply as the State where they are registered instead of the place of s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =