CIRCULAR NO -36/2018-F. No. 349/48/2017-GST-Processing of refund application for UIN entities

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


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, hasdecided that the entities having Unique Identity Number (UIN) may be given centralizedregistration at the option of such entities. Further, it was also decided that the CentralGovernment 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 implementationacross 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:


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