Processing Refund Applications for UIN Agencies: Circular No. 43/17/2018-GST
<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 43/17/2018-GST on 13th April 2018, addressing queries regarding the processing of refund applications for agencies allotted with Unique Identification Numbers (UINs). Here are the key highlights:</span></p><p><span><strong>1. Submission of Statement of Invoices:</strong></span></p><ul><li><span>Agencies with UINs are required to file refund applications on a quarterly basis using FORM RFD-10, along with a statement of inward invoices in FORM GSTR-11.</span></li><li><span>Until the system-generated FORM GSTR-11 includes invoice-level details, UIN agencies must manually furnish a statement containing invoice details with the refund application.</span></li><li><span>Officers are advised not to request original or hard copies of invoices unless absolutely necessary.</span></li></ul><p><span><strong>2. Recording UINs on Invoices:</strong></span></p><ul><li><span>It is mandatory for suppliers to record UINs on invoices as per rule 46 of the CGST Rules, 2017.</span></li><li><span>In cases where UINs were not recorded on invoices for the quarters of July-September 2017, October-December 2017, and January-March 2018, a one-time waiver is provided, subject to certain conditions.</span></li></ul><p><span><strong>3. Ensuring Compliance:</strong></span></p><ul><li><span>UIN agencies are advised to submit copies of such invoices to jurisdictional officers, attested by an authorized representative.</span></li><li><span>The terms of Notification No. 16/2017-Central Tax (Rate) dated 28th June 2017, and corresponding notifications under various GST Acts, must be satisfied while processing refund claims.</span> <a href="https://cms.plasament.com/storage/circular-no43.pdf">circular_no.43</a><br> </li></ul>