Processing of refund applications for UIN entities
36\/10\/2018 Dated:- 13-3-2018 CGST – Circulars \/ Ordes
GST
Circular No. 36\/10\/2018-GST
\nF. No. 349\/48\/2017-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nGST Policy Wing
\nNew Delhi, Dated the 13th March, 2018
\nTo,
\nThe Principal Chief Commissioners\/Chief Commissioners\/Principal Commissioners\/ Commissioners of Central Tax (All)
\nThe Principal Director Generals \/ Director Generals (All)
\nThe Principal Chief Controller of Accounts, CBEC
\nMadam \/ sir,
\nSubject: Processing of refund applications for UIN entities
\nThe 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.
\n2. In o<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4814, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ress Road, Kochi-682018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sioner = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Processing of refund applications for UIN entities36\/10\/2018 Dated:- 13-3-2018 CGST – Circulars \/ OrdesGSTCircular 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 … Continue reading “Processing of refund applications for UIN entities”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10876","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10876"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10876\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n 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.
\n iv. It is clarified that the facility of single UIN is opt<\/p>\n
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\n 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.
\n 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.
\n 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<\/p>\n
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\n 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.
\n iii. Field officers shall send a copy of the order passed for such refunds to their State counterparts for information purposes only.
\n7. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
\n8. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
\n-sd-
\n(Upender Gupta)
\nCommissioner (GST)
\nAnnexure A
\nS.No.
\nState\/UT
\nNodal Commissionerate
\nContact Address of the Commissionerate
\nNodal Officer
\nPhone number and E-m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuhrit9933@gmail.com
\n7
\nChandigarh
\nChandigarh
\n Plot No. 19 Sector 17-C, C.R Building Chandigarh
\nMs.Mamta Saini, Deputy Commissioner
\n0172-2704196, mamtasaini.india@gmail.com
\n8
\nChhattisgarh
\nRaipur
\nDivision-II, CGST Bhawan Civil Lines, Raipur
\nMr. Sumit Kumar Agrawal, Assistant Commissioner
\n0771-2425636 sumitk.agrawal@gov.in
\n9
\nDadra and Nagar Haveli
\nDaman
\n2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
\nMr. B.P. Singh, Additional Commissioner, Daman
\n0260-2460502, binay.singh@icegate.gov.in
\n10
\nDaman and Diu
\nDaman
\n2nd Floor, Hani's Landmark, Vapi- Daman Road, Chala , Vapi, Gujarat
\nMr. B.P. Singh, Additional Commissioner, Daman
\n0260-2460502, binay.singh@icegate.gov.in
\n11
\nGoa
\nGoa
\nGST Bhavan, EDC Complex, Patto, Panaji-403001
\nMr. S. K. Sinha, Additional Commissioner
\n0832-2437190, sanjay1.sinha@icegate.gov.in
\n12
\nGujarat
\nGandhinagar
\nO\/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-<\/p>\n
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\nMr. Ashwin John George, Assistant Commissioner
\n0484-2533169 ashwinjohngeorge@gmail.com
\n19
\nLakshadweep
\nKochi
\nCentral Revenue Building, I.S. Press Road, Kochi-682018
\nMr. Ashwin John George, Assistant Commissioner
\n0484-2533169 ashwinjohngeorge@gmail.com
\n20
\nMadhya Pradesh
\nBhopal
\nDivision – I Bhopal, Jail Road Paryawas Bhawan, Bhopal
\nMr. Piyush Thorat, Assistant Commissioner
\n0755-2761620, piyushthorat19@gmail.com
\n21
\nMaharashtra
\nMumbai Central
\n4th Floor, GST Bhavan, 115, M.K.Road, Opp Churchgate Station, Mumbai-400020
\nMs. Manpreet Arya, Additional Commissioner
\n022-26210384, manpreetarya@yahoo.co.in
\n22
\nManipur
\nImphal
\nCGST & CX Commissionerate, Imphal- 795001
\nMr. R.K.Shurchandra Singh,Assistant Commissioner
\n0385-2460735,
\nshurchandra.rk@gov.in
\n23
\nMeghalaya
\nShillong
\nCGST &CX Commissionerate, Shillong-793001
\nMr. Om Prakash Tiwary, Assistant Commissioner
\n0364-2506758,
\ntiwary.op@gov.in
\n24
\nMizoram
\nAizawl
\nCGST & CX Commissionerate, Aizawl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 0141-2385342
\n ruchitavij@gmail.com
\n31
\nSikkim
\nSiliguri
\nGangtok CGST Division, Indira Byepass Road, Sichey Near District Court, Gangtok – 737101
\nMr. Puran Lama, Assistant Commissioner, Sikkim (Gangtok)
\n03592-284182,
\nGtk_div@rediffmail.com
\n32
\nTamil Nadu
\nChennai (North)
\nGST Bhawan, 26\/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034
\nAdditional Commissioner
\n044-28331177, 044-28331188,
\ncommr-cexchn1@nic.in
\n33
\nTelangana
\nHyderabad
\nO\/o the Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhawan, L B Stadium Road, Basheerbagh, Hyderabad – 500004.
\nMr. P. Anand Kumar, Additional Commissioner
\n040-23240725,
\nak.pulapaka@gov.in
\n34
\nTripura
\nAgartala
\nCGST &CX Commissionerate, Agartala-799001
\nMr. S.K.Mazumdar, Assistant Commissioner
\n0381-2304099 , sanjoymaz85@gmail.com
\n35
\nUttar Pradesh
\nLucknow
\n7-A, Ashok Marg,Lucknow-226001
\nMr. Avijit Pegu, Assistant Commissioner
\n0522-2233001, avijit.pegu@icegate.gov.in
\n36
\nUttarakhand
\nDehradun<\/p>\n
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