This circular provides clarifications on certain procedural issues faced while processing GST refund applications filed by agencies holding a Unique Identification Number (UIN), with the aim of ensuring uniform implementation across field formations.

It clarifies that UIN agencies are required to file refund applications on a quarterly basis in FORM RFD-10 along with details of inward supplies in FORM GSTR-11. Since the system-generated print of FORM GSTR-11 does not currently contain invoice-wise details, UIN agencies are required to manually submit a separate statement containing complete invoice-level details for which refund is claimed. Officers have also been advised not to insist on original or hard copies of invoices unless specifically required.

The circular further addresses cases where suppliers have failed to mention the UIN on invoices issued to UIN agencies. It reiterates that mentioning the UIN on invoices is mandatory under the GST rules and that action may be initiated against suppliers who do not comply. However, a one-time relaxation has been granted for invoices pertaining to the quarters from July 2017 to March 2018 where UIN was not mentioned. In such cases, refund may be allowed subject to submission of copies of invoices duly attested by the authorised representative of the UIN agency and fulfillment of conditions prescribed under the relevant exemption notifications.

These clarifications are intended to facilitate smoother processing of UIN refunds and to address practical difficulties faced by both taxpayers and tax authorities.