CIRCULAR NO-43/2018-F. No. 349/48/2017-GST-clarifying the issues arising in refund to UIN.

Circular No. 43/17/2018-GST

F. No. 349/48/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 13th April, 2018


The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)

Madam / Sir,

Subject: Queries regarding processing of refund applications for UIN agencies

The Board vide Circular No. 36/10/2017 dated 13th March, 2018 clarified and
specified the detailed procedure for UIN refunds. After issuance of the Circular, a number ofqueries and representations have been received regarding the processing of refund to agencieswhich have been allotted UINs. In order to clarify some of the issues and to ensureuniformity in the implementation of the provisions of the law across field formations, theBoard, in exercise of its powers conferred under section 168 of the Central Goods andServices Tax Act, 2017 (hereinafter referred to as “CGST Act”) hereby clarifies the following

2. Providing statement of invoices while submitting the refund application:

2.1. The procedure for filing a refund application has been outlined under rule 95of the Central Goods and Services Tax Rules,2017 (hereinafter referred to as „the CGSTRules‟) which provides for filing of refund on a quarterly basis in FORM RFD-10 alongwith a statement of inward invoices in FORM GSTR-11. It has come to the notice of theBoard that the print version of FORM GSTR-11 generated by the system does not haveinvoice-wise details. Therefore, it is clarified that till the system generated FORM GSTR-11does not have invoice-level details, UIN agencies are requested to manually furnish astatement containing the details of all the invoices on which refund has been claimed, alongwith refund application.

2.2. Further, the officers are advised not to request for original or hard copy of theinvoices unless necessary.

3. No mention of UINs on Invoices:

3.1. It has been represented that many suppliers did not record the UINs on the
invoices of supplies of goods or services to UIN agencies. It is hereby clarified that therecording of UIN on the invoice is a necessary condition under rule 46 of the CGST Rules,2017. If suppliers / vendors are not recording the UINs, action may be initiated against themunder the provisions of the CGST Act, 2017.

3.2. Further, in cases where, UIN has not been recorded on the invoices pertainingto refund claim for the quarters of July – September 2017, October – December 2017 andJanuary – March 2018, a one-time waiver is being given by the Government, subject to thecondition that copies of such invoices will be submitted to the jurisdictional officers and willbe attested by the authorized representative of the UIN agency. Field officers are advised thatthe terms of Notification No. 16/2017-Central Tax (Rate) dated 28th June 2017 and
corresponding notifications under the Integrated Goods and Services Tax Act, 2017, UnionTerritory Goods and Services Tax Act, 2017 and respective State Goods and Services TaxActs should be satisfied while processing such refund claims.

4. It is requested that suitable trade notices may be issued to publicize the contents ofthis circular.

5. Difficulty, if any, in implementation of the above instructions may please be broughtto the notice of the Board. Hindi version would follow.

(Upender Gupta)
Commissioner (GST)


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