Unique Identification Number (UIN) under GST

A UIN or Unique Identification Number is a GST Exempt class under GST system for specific individual/associations, for example, foreign diplomatic missions and embassies who don’t convey any outgoing exchange and so these lines are qualified for the refund of the tax paid on internal supplies.

Application for Unique Identification Number(UIN)

For a Person/Organization looking to apply for a UIN is necessary to file form GST REG-13, wherein the given individual/association is a part of any one of the categories given underneath:

  • A specific office of the United Nations Organization
  • A Multilateral Financial Institution and Organization given under the United Nations (Privileges and Immunities) Act, 1947,
  • Office or Embassy of foreign nations
  • Some other individual or class of people as advised by the Commissioner

Upon effective filling, a legitimate official, whenever fulfilled, will assign a UIN for the organization and issue the confirmation for the same in form GST REG-06.

GST Returns

Each UIN holder is required to file form GSTR-11 by 28th day of the next month so as to guarantee a refund of the taxes paid on his internal supplies. Form GSTR 11 comprises of auto-populated data, as given by the provider and consequently, the UIN holder isn’t permitted to include or alter any details in GSTR-11.

Also, it ought to be noticed that the UIN holder is required to file his returns in 6 months from the last day of the quarter in which supply was received. For instance, if the supply was obtained in the month of May 2019, for which the last day of the quarter is June 2019, the refund ought to be claimed before December 2019. In case the UIN holder failed to claim his refund in a half year deadline time, the refund will reduce.

Supply from Regular Taxpayer

A normal taxpayer enrolled under GST is assigned a GSTIN (Goods and Service Tax Identification Number) and is required to mention recipients GSTIN for each transaction in record books, invoices and GST returns. However, by what means can a normal taxpayer keep up the records while providing goods to the UIN holder?

The regular taxpayer can transfer invoices similarly to that for a normal B2B sales, whereas the GSTIN will be replaced by recipients 15 digit UIN number.

Contact us for more information or in case of any queries.

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Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.

Certicom Consulting

Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.