CBIC clarifies Queries processing of Refund Applications for UIN Agencies [Read Circular]

The Central Board of Indirect Taxes and Customs ( CBIC ), last day issued a circular addressing the issues on the processing of refund applications for UIN agencies.

Earlier in March, the Board specified the detailed procedure for UIN refunds. After issuance of the Circular, a number of queries and representations have been received regarding the processing of refund to agencies which have been allotted UINs.

There have been certain issues with providing the statement of invoices while submitting the refund application. T solve this, the Board has clarified that till the system generated FORM GSTR-11 does not have invoice-level details, UIN agencies are requested to manually furnish a statement containing the details of all the invoices on which refund has been claimed, along with refund application. It further advised the officers not to request for the original or hard copy of the invoices unless necessary.

With regard to the issue of mention of UINs on Invoices, the Board pointed out a problem that many suppliers did not record the UINs on the invoices of supplies of goods or services to UIN agencies. It was, therefore, clarified that the recording 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, the action may be initiated against them under the provisions of the CGST Act, 2017.

“Further, in cases where, UIN has not been recorded on the invoices pertaining to refund claim for the quarters of July – September 2017, October – December 2017 and January – March 2018, a one-time waiver is being given by the Government, subject to the condition that copies of such invoices will be submitted to the jurisdictional officers and will be attested by the authorized representative of the UIN agency,” the circular added.