Processing Refund Claims Filed by UIN Entities: Circular No. 63/37/2018-GST
<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 63/37/2018-GST on 14th September 2018, to address various issues and ensure uniformity in the processing of refund claims filed by UIN entities (Embassies, Consulates, United Nations Organizations, etc.). Here are the key highlights:</span></p><p><span><strong>1. Reciprocity Compliance:</strong></span></p><ul><li><span>Refund claims must adhere to the conditions specified in the letter of reciprocity issued by the Ministry of External Affairs (MEA).</span></li><li><span>UIN entities must claim refunds only for eligible invoices as per the reciprocity letter, avoiding claims on ineligible invoices.</span></li></ul><p><span><strong>2. Invoice Submission:</strong></span></p><ul><li><span>UIN entities are required to submit a statement of invoices and hard copies of invoices where the UIN is not mentioned.</span></li><li><span>Delays in processing refunds are often due to the non-furnishing of the necessary documents by UIN entities.</span></li></ul><p><span><strong>3. Required Formats and Documents:</strong></span></p><ul><li><span>A checklist, certificates, undertakings, and a statement of invoices are specified to streamline the refund process.</span></li><li><span>UIN entities must follow the specified formats to ensure timely processing of refunds.</span></li></ul><p><span><strong>4. Prior Permission for Vehicle Purchases:</strong></span></p><ul><li><span>UIN entities must submit a 'Prior Permission Letter' issued by the Protocol Special Section of MEA when claiming GST refunds on vehicle purchases.</span></li></ul><p><span><strong>5. Refunds for United Nations Personnel:</strong></span></p><ul><li><span>Personnel and officials of United Nations and other International organizations are not eligible for refunds under specified notifications.</span></li><li><span>Refund eligibility for personnel posted in Embassies, Missions, and Consulates is determined based on reciprocity.</span></li></ul><p><span><strong>6. Waiver for UIN Recording:</strong></span></p><ul><li><span>A one-time waiver is granted for recording UIN on invoices for the period from April 2018 to March 2019, provided attested copies of invoices are submitted.</span></li></ul><p><span><strong>7. Monthly Report Format:</strong></span></p><ul><li><span>The format for the monthly report to be furnished by the 30th of the succeeding month has been revised.</span> <a href="https://cms.plasament.com/storage/circular-no63-0.pdf">circular_no.63_0</a><br> </li></ul>