CBIC issues clarification on processing of refund claims filed by UIN entities

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The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a Circular No. 63/37/2018 – GST dated September 14, 2018 which clarifies the processing of refund claims filed by UIN entities. It has been clarified that it is mandatory to enclose the copy of ‘Prior Permission Letter’ at the time of submission of GST refund for purchase of vehicle by the foreign representatives.

1.In order to expedite the processing of the refund applications filed by the UIN entities, the following formats/documents are hereby specified:

a. Refund Checklist: In order to bring in uniformity in the processing of the refund claims, a checklist has been specified in Annexure A. All UIN entities may refer to this checklist while filing the refund claims.

b. Certificate: A sample certificate to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-B and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-B-1.

c. Undertaking: A sample undertaking to be submitted by Embassy/Mission/Consulate is enclosed as Annexure-C and that to be submitted by United Nations Organizations/Specified International Organizations is enclosed as Annexure-C-1.

d. Statement of Invoices: The detailed statement of invoices shall be submitted in the format specified in Annexure D.

e. Prior Permission letter for GST refund for purchase of vehicles, Accordingly, it is advised that UIN entities must submit the copy of the ‘Prior Permission letter’ and mention the same in the covering letter while applying for GST refund on purchase of vehicles to avoid delay in processing of refunds.

f. Non-availability of refunds to personnel and officials of United Nations and other International organizations are not eligible to claim refund under Notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated June 28, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts. However, the eligibility of refund for the personnel and officials posted in the Embassy/Mission/Consulate shall be determined based on the principle of reciprocity.

2. Waiver from recording UIN in the invoices for the months of April, 2018 to March, 2019: A one-time waiver is hereby given from recording the UIN on the invoices issued by the suppliers pertaining to the refund claims filed for the quarters from April, 2018 to March, 2019, subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer. 

3. Format of Monthly report: Circular No. 36/10/2018-GST dated March 13, 2018 provides for a monthly report to be furnished to the Principal Director General of Goods and Services Tax by the 30th of the succeeding month. The report shall now be furnished in a new format as specified in Annexure E.

The Circular can be accessed at: Circular No. 63/37/2018 – GST

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