This circular provides clarity on the status, return filing, and refund processing mechanism for entities holding a Unique Identification Number (UIN), such as UN bodies, embassies, and other notified organisations, to ensure uniform implementation across tax authorities.

It clarifies that UIN entities are not treated as registered persons under GST and are allotted UINs solely to enable them to claim refunds of GST paid on inward supplies. If such entities make any taxable outward supplies, they are required to obtain a regular GST registration. The circular also explains the process for obtaining a UIN, including an alternative mechanism through the Ministry of External Affairs due to initial system limitations, and clarifies that obtaining a single centralised UIN is optional.

The circular specifies that UIN entities are required to file FORM GSTR-11 only for those tax periods for which a refund claim is made. Refund applications are to be filed on a quarterly basis in FORM GST RFD-10 along with FORM GSTR-11, separately for each quarter. All refund claims of UIN entities are to be processed and sanctioned exclusively by Central Tax authorities, irrespective of the type of tax paid or the State in which inward supplies were received.

It further clarifies procedural aspects such as submission of printed refund applications to designated Central Tax nodal officers, treatment of refund claims where multiple UINs were later merged, and reporting requirements for sanctioned refunds. These instructions aim to streamline and standardise the refund process for UIN entities under GST.