17.12.2020: The CBIC On 15th December issued a circular extending waiver for quoting UIN by retailers/suppliers on the refund applications. The waiver is applicable from 01 st April 2020 Till 31st March 2021. This has reference to the circular no. 144/14/2020-GST on the above date.
Earlier the waiver was given till 31st March 2020. This is with reference to Circular no. 63/37/2018-GST dated 14th September 2018 & corrigendum to the said circular dated 6th September 2019.
Processing of Refund applications
15.04.2018: GST Updates this week on UIN agencies: The government issued a circular to clarify some of the issues pertaining to refund application by UIN agencies. Also, download Annexures in this regard. Read below for further details.
1. UIN for Refund application
Recently it has been noticed that the print version of FORM GSTR 11, generated by the GST system is not having invoice-wise details. Therefore it is directed by the department, till the system generates FORM GSTR 11 does not have invoice-level details, UIN agencies have to manually furnish the statement containing the details of all the invoices on which refund has been claimed, along with the refund application.
2. Mentioning of UINs on Invoices
Department said that many suppliers did not record the UINs on the invoices of supplies of goods or services to UIN agencies. Therefore it is informed that the mentioning of UIN on the invoice is a necessary condition under rule 46 of the CGST Rules, 2017. If material suppliers/vendors are not mentioning the UINs, action may be taken against them under the provisions of the CGST Act, 2017.
Previous Waivers
Waiver given Period: July – March 2018
A one-time waiver is given by the government to applicants in cases where UIN has not been mentioned on the invoices related to refund claim for the quarter ended July 2017 to September 2017. Also, it is applicable for the period of October 2017 to December 2017 and January 2018 to March 2018. The applicant shall note that this is given on a condition that copies of all such invoices will be submitted to the jurisdictional officers and will be duly attested by the authorized representative of the UIN agency.
Circular No. 43/17/2018-GST dt.13.04.2018
Waiver from April 2018 to March 2019
One time Waiver is given from specifying the UIN on invoices issued by suppliers related to refund claims filed for the quarters. April 2018 to March 2019, under the condition that copies of such invoices certified by the authorized representative of the UNI unit will be deposited to the jurisdiction officer.
Waiver from April 2019 to March 2020
The waiver is furthered extended till march 2020 vide Corrigendum to Circular No. 63/37/2018-GST dated 14th September 2018.
Substitution vide Circular No. 63/37/2018 – GST dt.14.09.2018
The department has observed that many UIN units are claiming a refund on all invoices whether they are eligible as per the mutual correspondence issued by the MEA or not.
Further, it is noticed that such claims are certified/signed by the diploma / consular and authorized signatories of embassies or embassies of foreign countries.
UIN entities have been advised to submit a statement of invoices and hard copies of only those invoices wherein the UIN is not mentioned as stated above in point no. 1 and 2.
In order to accelerate the processing of the refund applications filed by the UIN entities, the following documents are hereby specified with sample formats.
1. Refund Specification: In order to bring in uniformity claims, a checklist has been specified in Annexure A – Checklist for processing UIN refunds. All UIN entities may refer to this checklist while filing the refund dues.
2. Certificate: A certificate to be submitted by Embassy/Mission/Consulate. This is to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-B-1 –Format for certificate for United Nations Organizations/Specified International Organizations) .
3. Undertaking: An undertaking [sample attached] to be submitted by Embassy/Mission/Consulate This is to be submitted by United Nations Organizations/Specified International Organizations as Annexure C1 – Format for undertaking for United Nation Organizations/Specified International Organizations).
4. Statement of Invoices: The full detail statement of invoices to be submitted in the format specified in Annexure D: Format for statement of invoices.
Submission of the monthly report in Annexure A
As per the previous circular, Monthly reports to be submitted to the Director-General of Goods and Services Tax, by the 30th of next month. However, now the new report shall be submitted in a new format specified in Annexure E: Format for monthly report.
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