This circular provides detailed clarifications to streamline and standardise the processing of GST refund claims filed by UIN entities such as Embassies, Missions, Consulates, United Nations organisations and other specified international organisations.

It clarifies that refund claims must strictly comply with the principle of reciprocity as communicated by the Ministry of External Affairs (MEA). Refunds are admissible only for invoices and purposes covered by the relevant reciprocity letter, and claims made beyond these conditions are not eligible. Officers are advised to scrutinise claims accordingly, despite attestations by authorised diplomats or officials.

To address delays in refund processing, the circular prescribes standardised formats and documentation, including a uniform checklist, prescribed formats for certificates and undertakings, and a detailed statement of invoices. UIN entities are required to submit hard copies of invoices only where the UIN is not mentioned, along with duly attested documents, to enable verification of eligibility.

It is clarified that personnel and officials of UN and international organisations are not individually eligible for refunds, whereas eligibility of embassy or consulate personnel depends on reciprocity. A one-time waiver is granted for non-mention of UIN on invoices for refund periods from April 2018 to March 2019, subject to submission of attested invoice copies.

The circular also mandates submission of a revised monthly report by field formations in a prescribed format and reiterates the requirement of prior permission from MEA for refund claims relating to purchase of vehicles. Overall, the clarification aims to reduce delays, ensure uniform practice, and prevent ineligible refunds.