GST Refund Processing for UIN Entities: Key Insights from Circular No. 36/10/2018-GST

2025-03-03 06:01:05 02March

02March

GST Refund Processing for UIN Entities: Key Insights from Circular No. 36/10/2018-GST

<h2><span><strong>Key Highlights of the Circular</strong></span></h2><h3><span><strong>1. Status of Registration for UIN Entities</strong></span></h3><ul><li><span><strong>Entities with UINs are not considered registered persons under GST.</strong></span></li><li><span>UINs are granted solely to <strong>claim refunds on GST paid for inward supplies</strong> (goods or services received).</span></li><li><span>If a UIN entity engages in commercial activities, it must obtain a <strong>regular GSTIN</strong>.</span></li><li><span><strong>Application for UIN:</strong></span><ul><li><span>Entities must apply electronically using <strong>FORM GST REG-13</strong> on the GST portal.</span></li><li><span>Due to technical delays, UIN applications can also be processed via the <strong>Protocol Division, Ministry of External Affairs</strong>.</span></li><li><span>UIN registration is <strong>optional</strong>, and an entity may seek <strong>multiple UINs</strong> if required.</span></li></ul></li></ul><h3><span><strong>2. Filing GST Returns for UIN Entities</strong></span></h3><ul><li><span><strong>UIN entities must file GST returns using FORM GSTR-11.</strong></span></li><li><span><strong>Returns are only required for tax periods in which a refund claim is made.</strong></span></li><li><span>If no refund is claimed for a specific period, there is <strong>no obligation to file GSTR-11</strong>.</span></li></ul><h3><span><strong>3. Procedure for Claiming Refunds</strong></span></h3><ul><li><span><strong>Eligibility:</strong> Only UIN entities notified under <strong>Section 55 of the CGST Act</strong> can claim a refund.</span></li><li><span>Refund claims must comply with <strong>Notification No. 16/2017-Central Tax (Rate)</strong>.</span></li><li><span><strong>Required Forms:</strong></span><ul><li><span><strong>FORM RFD-10</strong>: Filed quarterly for refund applications.</span></li><li><span><strong>FORM GSTR-11</strong>: Must be submitted with the refund claim, detailing inward supplies.</span></li></ul></li><li><span>Refund applications must be submitted to the <strong>jurisdictional Central Tax Commissionerate</strong>.</span></li><li><span><strong>Processing of Refunds:</strong></span><ul><li><span>Refunds will be processed <strong>exclusively by Central Tax authorities</strong>, regardless of the tax type (CGST, SGST, IGST, or Cess).</span></li><li><span>A <strong>designated nodal officer</strong> in each state is responsible for processing claims (contact details provided in Annexure A of the circular).</span></li><li><span><strong>Multiple UIN Mergers:</strong> If an entity previously had multiple UINs merged into one, refund claims for the old UINs must still be processed under the new UIN.</span></li></ul></li></ul><h3><span><strong>4. Refund Order and Settlement Process</strong></span></h3><ul><li><span><strong>Centralized refund processing:</strong> The facility of a single UIN ensures that all refunds are centrally managed.</span></li><li><span>Field officers must ensure proper documentation, including <strong>certificates and undertakings</strong>.</span></li><li><span>A <strong>monthly report</strong> on refund processing must be submitted to the <strong>Director General of Goods and Services Tax (GST)</strong> by the <strong>30th of each month</strong>.</span></li><li><p><span>A copy of each refund order must be shared with <strong>State Tax counterparts</strong> for informational purposes.</span></p><p><a href="https://cms.plasament.com/storage/shubham-pathak/circularno-36-cgst.pdf">circularno-36-cgst</a><br> </p></li></ul>

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2025-03-04 05:14:05
Key Highlights of Circular No. 189/01/2023-GST
2025-03-04 05:19:56
Key Highlights of Circular No. 190/02/2023-GST
2025-03-04 05:24:09
Key Highlights of Circular No. 191/03/2023-GST
2025-03-04 05:36:26
Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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