The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding processing of refund claims filed by UIN entities.
“UIN entities have been advised to submit a statement of invoices and hard copies of only those invoices wherein the UIN is not mentioned vide Circular No. 43/17/2018-GST dated 13th April,2018. Further, refund processing officers have been advised not to request for original or hard copy of the invoices unless necessary,” the Board said.
The Board, in a circular issued today, observed that the delay in processing of the UIN refunds is primarily due to the non-furnishing of the hard copy of the invoices by the UIN entities and the statement of invoices.
“It may be noted that the same are needed in order to determine the eligibility for grant of refund in accordance with the reciprocity letter issued by MEA. Further, it has been observed that in some cases, the Certificate and Undertaking submitted by the UIN entities is not in accordance with Notifications No. 13/2017 – Integrated Tax (Rate), 16/2017-Central Tax (Rate) and No. 16/2017 – Union Territory tax (Rate) all dated 28th June, 2017 and corresponding notifications under the respective State Goods and Services Tax Acts,” the Board said.
The Board further specified the formats/documents to be submitted before it to expedite the processing of the refund applications filed by the UIN entities. They include, Refund Checklist, Certificate, Undertaking and Statement of Invoices.
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