Circular No. 36/10/2018-CGST, (F. No. 349/48/2017-GST), Processing of refund applications for UIN entities The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities.


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Circular No. 36/10/2018-GST
F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 13th March, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
The Principal Chief Controller of Accounts, CBEC
Madam / sir,
Subject: Processing of refund applications for UIN entities
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has
decided that the entities having Unique Identity Number (UIN) may be given centralized
registration at the option of such entities. Further, it was also decided that the Central
Government will be responsible for all administrative compliances in respect of such entities.
2. In order to clarify some of the issues and to ensure uniformity of implementation
across field formations, the Board, in exercise of its powers conferred under section 168 (1)
of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”)
hereby clarifies the following issues:
3. Status of registration for UINs:
i. Entities having UINs are given a special status under the CGST Act as these
are not covered under the definition of registered person. These entities have been granted
UINs to enable them to claim refund of GST paid on inward supply of goods or services or
both received by them. Therefore, if any such entity is making supply of goods or services or
both in the course or furtherance of business then such entity will need to apply for GSTIN as
per the provisions contained in the CGST Act read with the rules made thereunder.
ii. The process for applying for UIN has been outlined under Rule 17 of the
Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”). As
stated in the said rule, any person covered under clause (a) of sub-section (9) of section 25 of
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the CGST Act may submit an application electronically in FORM GST REG-13 on the
common portal. Therefore, Specialised agency of the United Nations Organisation or any
Multilateral Financial Institution and Organisation notified under the United Nations
(Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries shall apply
for grant of UIN electronically by filling FORM GST REG-13.
iii. Due to delays in making available FORM GST REG-13 on the common
portal, an alternative mechanism has been developed. Entities covered under clause (a) of
sub-section (9) of Section 25 of the CGST Act may approach the Protocol Division, Ministry
of External Affairs in this regard, who will facilitate grant of UINs in coordination with the
Central Board of Excise and Customs (CBEC) and GSTN.
iv. It is clarified that the facility of single UIN is optional and an entity may seek
more than one UIN.
4. Filing of return by UIN agencies:
i. The procedure for filing returns by UIN entities is specified under sub-rule (1)
of Rule 82 of the CGST Rules. The UIN entity is required to file details of inward supplies in
FORM GSTR-11.
ii. It may be noted that return in FORM GSTR-11 is required to be filed only for
those tax periods for which refund is being claimed. In other words, if an UIN entity is not
claiming refund for a particular period, it need not file return in FORM GSTR-11 for that
period.
5. Applying for refund by UIN agencies:
i. All the entities who have been issued UINs and are notified under Section 55
of the CGST Act will be eligible for refund of inward supply of goods or services in terms of
notification No. 16/2017-Central Tax (Rate) dated 28th June 2017 as amended.
ii. It may be noted that the conditions specified under the said notification need
to be complied with while applying for refund claims. Further, field officers are hereby
instructed to ensure that all the certificates / undertaking etc. as stipulated in the said
notification be duly checked while processing the refund claims.
iii. The procedure for filing a refund application has been outlined under Rule 95
of the CGST Rules which provides for filing of refund on quarterly basis in FORM RFD-10
along with a statement of inward invoices in FORM GSTR-11. It is hereby clarified that
FORM GSTR-11 along with FORM GST RFD-10 has to be filed separately for each of
those quarters for which refund claim is being filed.
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iv. Agencies which have been allotted UINs may visit User Manual / FAQ section on the
common portal (www.gst.gov.in) for step by step instructions on how to file FORM GSTR-11 and
FORM RFD-10.
v. It is hereby clarified that all the entities claiming refund shall submit the duly
filled in print out of FORM RFD-10 to the jurisdictional Central Tax Commissionerate. All
refund claims shall be processed and sanctioned by respective Central Tax offices. In order to
facilitate processing of refund claims of UIN entities, a nodal officer has been designated in
each State details of whom are given in Annexure A. Application for refund claim may be
submitted before the designated Central Tax nodal officers in the State in which the UIN has
been obtained.
vi. There may be cases where multiple UINs existed for the same entity but were
later merged into one single UIN. In such cases, field formations are requested to process
refund claims for earlier unmerged UINs also. Hence, the refund application will be made
with the single UIN only but invoices of old UINs may be declared in the refund claim,
which may be accepted and taken into account while processing the refund claim.
6. Passing of refund order and settlement of funds:
i. The facility of centralized UIN ensures that irrespective of the type of tax
(CGST, SGST, IGST or Cess) and the State where such inward supply of goods or services
have been procured, all refunds would be processed by Central authorities only. Therefore,
field formations are advised that all refunds are to be processed on merits irrespective of
where and which type of tax is paid on inward supply of goods or services or both by such
entities.
ii. A monthly report as prescribed in Annexure B is required to be furnished to
the Director General of Goods and Services Tax by the 30th of the succeeding month.
iii. Field officers shall send a copy of the order passed for such refunds to their
State counterparts for information purposes only.
7. It is requested that suitable trade notices may be issued to publicize the contents of
this circular.
8. Difficulty, if any, in implementation of the above instructions may please be brought
to the notice of the Board. Hindi version would follow.
-sd-
(Upender Gupta)
Commissioner (GST)
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Annexure A
S.No. State/UT Nodal
Commissionerate
Contact Address of the
Commissionerate Nodal Officer Phone number and E-mail id
of Nodal Officer
1 Andhra Pradesh Guntur CGST GST Bhavan, Kannavarithota, Guntur522004
Mr. K. Mahipal Chandra, Assistant
Commissioner
0863-2234713,
mahipal.chandra@gov.in
2 Andaman & Nicobar Islands Haldia
Assistant Commissioner of Central
Tax. A & N Division, Kandahar Marg
(VIP Road), Port Blair – 744103
Mr. T Inigo, Assistant Commissioner,
Andaman & Nicobar Inigo.timothy@gov.in
3 Arunachal Pradesh Itanagar CGST &CX Commissionerate,
Itanagar-791110
Mr. N.K.Nandi, Assistant
Commissioner
0360-2351213,
nknandi2014@gmail.com
4 Assam Dibrugarh CGST & CX Commissionerate,
Dibrugarh-786003
Mr. B.B.Baruah, Assistant
Commissioner
0373-2314082 ,
Bbhusan.baruah@gov.in
5 Assam Guwahati CGST & CX Commissionerate,
Guwahati-781005
Mr. Sanjeet Kumar, Assistant
Commissioner
0361-2465197 ,
sanjeet.kumar@icegate.gov.in
6 Bihar Patna-II 4th Floor, C.R.Building (Annexe), Bir
Chand Patel Path, Patna-800001
Mr. Suhrit Mukherjee, Assistant
Commissioner
0612-2504814,
suhrit9933@gmail.com
7 Chandigarh Chandigarh Plot No. 19 Sector 17-C, C.R Building
Chandigarh
Ms.Mamta Saini, Deputy
Commissioner
0172-2704196,
mamtasaini.india@gmail.com
8 Chhattisgarh Raipur Division-II, CGST Bhawan Civil
Lines, Raipur
Mr. Sumit Kumar Agrawal, Assistant
Commissioner
0771-2425636
sumitk.agrawal@gov.in
9 Dadra and Nagar Haveli Daman 2nd Floor, Hani's Landmark, VapiDaman
Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional
Commissioner, Daman
0260-2460502,
binay.singh@icegate.gov.in
10 Daman and Diu Daman 2nd Floor, Hani's Landmark, VapiDaman
Road, Chala , Vapi, Gujarat
Mr. B.P. Singh, Additional
Commissioner, Daman
0260-2460502,
binay.singh@icegate.gov.in
11 Goa Goa GST Bhavan, EDC Complex, Patto,
Panaji-403001
Mr. S. K. Sinha, Additional
Commissioner
0832-2437190,
sanjay1.sinha@icegate.gov.in
12 Gujarat Gandhinagar
O/o the Commissioner, CGST,
Gandhinagar Custom House,Near All
India Radio, Navrangpura,
Ahmedabad-380009.
Dr. Amit Singal, Joint Commissioner 079-27540424,
singalamit@rediffmail.com
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13 Haryana Gurugram Plot No. 36-37, Sector-32, Gurugram Mr. Raj Karan Aggarwal, Assistant
Comissioner
0124-2380269,
Aggarwalrajkaran@gmail.com
14 Himachal Pradesh Shimla Camp at Plot No. 19 Sector 17-C, C.R
Building Chandigarh
Mr.Nikhil Kumar Singh, Assistant
Commissioner
0172-2704196,
nikhil.singh@icegate.gov.in
15 Jammu and Kashmir Jammu OB-32, Rail Head Complex, Jammu Mr.Prakash Choudhary, Assistant
Commissioner
0191-2475320,
prakash.online1984@gmail.com
16 Jharkhand Ranchi 5th Floor, C.R.Building, 5-A, Main
Road, Ranchi-834001
Mr. Debabrata Chatterjee, Assistant
Commissioner
0651-2330218,
debabrata.chaterjee@gmail.com
17 Karnataka Bengaluru (South)
Bengaluru South Commissionerate,
C.R. Building, Queen's Road,
Bengaluru-560001
Mrs. Gayathri Chandra Menon,
Assistant Commissioner
080-25522370
sd07.gst@gov.in
18 Kerala Kochi Central Revenue Building, I.S. Press
Road, Kochi-682018
Mr. Ashwin John George, Assistant
Commissioner
0484-2533169
ashwinjohngeorge@gmail.com
19 Lakshadweep Kochi Central Revenue Building, I.S. Press
Road, Kochi-682018
Mr. Ashwin John George, Assistant
Commissioner
0484-2533169
ashwinjohngeorge@gmail.com
20 Madhya Pradesh Bhopal Division – I Bhopal, Jail Road
Paryawas Bhawan, Bhopal
Mr. Piyush Thorat, Assistant
Commissioner
0755-2761620,
piyushthorat19@gmail.com
21 Maharashtra Mumbai Central
4
th Floor, GST Bhavan, 115,
M.K.Road, Opp Churchgate Station,
Mumbai-400020
Ms. Manpreet Arya, Additional
Commissioner
022-26210384,
manpreetarya@yahoo.co.in
22 Manipur Imphal CGST &CX Commissionerate, Imphal795001
Mr. R.K.Shurchandra Singh,Assistant
Commissioner
0385-2460735,
shurchandra.rk@gov.in
23 Meghalaya Shillong CGST &CX Commissionerate,
Shillong-793001
Mr. Om Prakash Tiwary, Assistant
Commissioner
0364-2506758,
tiwary.op@gov.in
24 Mizoram Aizawl CGST & CX Commissionerate,
Aizawl-796001 Mr. L.Ralte, Deputy Commissioner 0389-2346515 ,
lal.ralte@icegate.gov.in
25 Nagaland Dimapur CGST &CX Commissionerate,
Dimapur-797112
Mr. Gopeswar Chandra Paul,
Assistant Commissioner
0386-2351772,
paul.gopeswar3@gmail.com
26 NCT of Delhi Delhi (South)
2nd & 3rd Floor, EIL Annexe
Building, Bhikaji Cama Place, New
Delhi, Delhi 110066
Mr. Shikhar Pant, Assistant
Commissioner
011-40785842
shikhar.pant@gov.in
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27 Odisha Bhubaneshwar C.R. Building, (GST Bhawan),Rajaswa
Vihar, Bhubaneshwar-751007
Mr. Sateesh Chandar, Joint
Commissioner
0674-2589694
sateesh.chandar@nic.in
28 Puducherry Puducherry I, Goubert Avenue (Beach Road),
Puducherry -605001. Joint Commissioner 0413-2224062, 0413-2331244,
pondycex.gst@gov.in
29 Punjab Ludhiana Central Excise House, F-Block, Rishi
Nagar, Ludhiana. Mr.Neeraj Soi, Deputy Commissioner 0161-2679452,
soineeraj@gmail.com
30 Rajasthan Jaipur N.C.R. Building, Statue Circle, Jaipur Mrs. Ruchita Vij, Additional
Commissioner
0141-2385342
ruchitavij@gmail.com
31 Sikkim Siliguri
Gangtok CGST Division, Indira
Byepass Road, Sichey Near District
Court, Gangtok – 737101
Mr. Puran Lama, Assistant
Commissioner, Sikkim (Gangtok)
03592-284182,
Gtk_div@rediffmail.com
32 Tamil Nadu Chennai (North)
GST Bhawan, 26/1, Mahatma Gandhi
Road, Nungambakkam, Chennai –
600034
Additional Commissioner 044-28331177, 044-28331188,
commr-cexchn1@nic.in
33 Telangana Hyderabad
O/o the Principal Commissioner of
Central Tax, Hyderabad GST
Commissionerate, GST Bhawan, L B
Stadium Road, Basheerbagh,
Hyderabad - 500004.
Mr. P. Anand Kumar, Additional
Commissioner
040-23240725,
ak.pulapaka@gov.in
34 Tripura Agartala CGST &CX Commissionerate,
Agartala-799001
Mr. S.K.Mazumdar, Assistant
Commissioner
0381-2304099 ,
sanjoymaz85@gmail.com
35 Uttar Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant
Commissioner
0522-2233001,
avijit.pegu@icegate.gov.in
36 Uttarakhand Dehradun
Office of the Commissioner, Central
Goods & Services Tax, E-Block,
Nehru Colony, Dehradun
Mr. Sanjay Kumar Shukla 0135-2668668,
sanjay2.shukla@icegate.gov.in
37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main
Road, Kolkata
Mr. Shobhit Sinha, Assistant
Commissioner
033-24416813,
Shobhitsinha.jsr@gov.in
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Annexure B
Office of the Commissioner -----
Report for the month of ------
Name of the
State Details of the Entity Time Period
Name of the
State for
which refund
has been
sanctioned
Central Tax State Tax /
UT Tax Integrated tax Cess
Name UIN From To

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