GST – GST FAQ 3rd Edition – December, 2018 – 14.1 – 14.1 Refunds by UINs Q 97. Which are the class of persons entitled for refund of GST paid on inward supplies? Ans. The Central Government has issued Notification No. 16/2017-Central Tax (Rate) dated 28th June 2017, whereunder the following entities have been specified for the purposes of Section 55 of the CGST Act. (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein Q 98. How can UN bodies claim refund of GST paid on their inward supplies? Ans. The procedure for filing a refund application by UN bodies has been outlined under Rule 95 of the CGST Rules. The process has been further clarified vide Circular No. 36/10/2018-GST dated 13.03.2018 and Circular No. 43/17/2018-GST dated 13.04.2018. Q 99. Who will process the claims for refund filed by UN bodies/Embassies etc? Ans. All the entities claiming re
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used or are intended to be used for official use of the United Nations or the specified international organisation. (b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to, – (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of central tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the s
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post; (v) the refund of the whole of the central tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Q 101. What is the procedure for filing of refund applications by UIN agencies? Ans. 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. The Board vide circular no.36/10/2018-GST dated 13.03.2018 has 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. The Board has also 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. Q 102. How will the refund claims
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ST dated 14.09.2018 and Circular No. 68/42/2018-GST dated 05.10.2018. Q 103. Can UIN agencies file refund claims with the proper officer of State Tax? Ans. No. The claims are to be filed with the jurisdictional central tax Commissionerate only. All refund claims shall be processed and sanctioned by respective Central Tax offices. Q 104. What are the documents required to be submitted by UIN agencies along with refund claims? Ans. The procedure for filing a refund application has been outlined under rule 95 of the Central Goods and Services Tax Rules, 2017 which provides for filing of refund on a quarterly basis in FORM RFD-10 along with a statement of inward invoices in FORM GSTR-11. However, the print version of FORM GSTR-11 generated by the system does not have invoice-wise details. Therefore, the Board vide circular no. 43/17/2018-GST dated 13.04.2018 has clarified that till the system generated FORM GSTR-11 does not have invoice-level details, UIN agencies are requested to manually
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