Though, the GST universally applies to all business entities in India, however there are certain bodies and individuals, which enjoy exemption from complying with the Goods and Services Tax. GST Unique Identification Number (UIN) is a special category of GST registration, given to foreign diplomatic missions and agencies, which are not liable to pay any taxes in the Indian terrain and hence does not fall in the purview of GST. Any sort of indirect or direct tax collected from such bodies is returned back to them.
The article aims to apprise you on everything you should know about GSTIN in detail under the following headings:
GST UIN applies to any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations [Privileges and Immunities] Act, 1947, Consulate or Embassy of foreign countries and any other persons notified by the Commissioner. GST UIN enables such special bodies and individuals to claim refund of the GST, which they paid while receiving inward supplies.
GST UIN is a 15 digit alpha-numeric code, which helps to identify the exclusive identity of a GST exempted person or an entity.
Every registered tax payer under GST is allotted a Goods and Services Tax Identification Number (GSTIN), which is his tax compliance identity with the government of India.
A special category of international diplomatic community is exempted from paying any taxes and in turn are issued a Goods and Services Unique Identification Number (UIN) [and not the GSTIN], which allows them to claim refund on their purchases.
So, GST UIN is basically an exempted section of the society, where GST does not apply under the GST Act 2017.
GST UIN can be applied by the special bodies mentioned above using the form GST REG-13 on the GST portal [https://www.gst.gov.in/]. The Commissioner or the GST officer can also allow and grant a GST UIN on suo-moto, on a case to case basis. The format of the GST REG-13 is as below:
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It takes 3 working days after the filing of the form GST REG-13 on the GST portal. The GST officer has to issue a GST certificate with GST UIN mentioned therein, via form GST REG-06 within the prescribed three days.
GSTR-11 is a monthly GST return to be filed by a GST UIN holder by the 28th of each month for the previous month. The proper and timely filing of the GSTR-11 enables the GST UIN holder to claim back the GST refunds hassle-free, given while receiving the inward supplies. GSTR-11 is an auto-populated GST return fetching the data from GSTR-1 and so can not be amended. It can only be viewed and submitted by a GS UIN holder.
A GST registered seller/supplier should ensure the following, while supplying to any GST UIN holder:
- The seller’s invoice must contain the GST UIN of the purchaser and the invoices would be uploaded in a normal manner, as in any B2B sales.
- Such supplies should be considered as B2B supplies, to another GST registered person.
The refund on purchases made by a GST UIN holder can be filed through the GSTR-11 within six months from the last day of the quarter in which the supply was received. Should it is not claimed in this prescribed timeline, the refund will get forfeited and could not be claimed ever.