Queries regarding processing of refund applications for UIN agencies
43\/17\/2018 Dated:- 13-4-2018 CGST – Circulars \/ Ordes
GST
Circular No. 43\/17\/2018-GST
\nF. No. 349\/48\/2017-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nGST Policy Wing
\nNew Delhi, Dated the 13th April, 2018
\nTo,
\nThe Principal Chief Commissioners\/Chief Commissioners\/Principal Commissioners\/ Commissioners of Central Tax (All)
\nThe Principal Director Generals\/ Director Generals (All)
\nMadam \/ Sir,
\nSubject: Queries regarding processing of refund applications for UIN agencies
\nThe Board vide Circular No. 36\/10\/2017 dated 13th March, 2018 clarified and specified the detailed procedure for UIN re<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quo;the CGST Rules‟) 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. It has come to the notice of the Board that the print version of FORM GSTR-11 generated by the system does not have invoice-wise details. Therefore, it is clarified that till the system generated FORM GSTR-11 does not have invoice-level details, UIN agencies are requested to manually furnish a statement containing the details of all the invoices on which refund has been claimed, along with refund application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uthorized representative of the UIN agency. Field officers are advised that the terms of Notification No. 16\/2017-Central Tax (Rate) dated 28th June 2017 and corresponding notifications under the Integrated Goods and Services Tax Act, 2017, Union Territory Goods and Services Tax Act, 2017 and respective State Goods and Services Tax Acts should be satisfied while processing such refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Queries regarding processing of refund applications for UIN agencies43\/17\/2018 Dated:- 13-4-2018 CGST – Circulars \/ OrdesGSTCircular No. 43\/17\/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 New Delhi, Dated the 13th April, 2018 To, The Principal Chief Commissioners\/Chief Commissioners\/Principal Commissioners\/ Commissioners … Continue reading “Queries regarding processing of refund applications for UIN agencies”<\/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-11433","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11433","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=11433"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11433\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2.2. Further, the officers are advised not to request for original or hard copy of the invoices unless necessary.
\n3. No mention of UINs on Invoices:
\n3.1. It has been represent<\/p>\n
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\n4. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
\n5. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
\n(Upender Gupta)
\nCommissioner (GST)
Circular, Trade Notice, Public Notice, Instructionsor Office<\/p>\n
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