GST

All about UIN: Unique Identification Number

Introduction

Unique Identification Number (UIN) is a special class of GST Registration. It is available for foreign diplomatic missions and embassies not liable to taxes in the Indian territory. Any amount of tax, whether direct or indirect if collected, should be refunded back to them.

Who can apply for UIN under GST?

The following can apply for a UIN:

1. A specialized agency of the United Nations Organizations (UNO)
2. A Multilateral Financial Institutions and Organization specified under the United Nations (Privileges and Immunities) Act, 1947¹
3. A consulate or embassy of foreign countries
4. Any other class of persons as specified by the commissioner

What is the purpose of UIN?

The purpose of UIN is that the body granted UIN will receive are fund of tax on the purchase of goods and services.

What is the difference between GSTIN and UIN?

There is a difference between GSTIN and UIN under GST. The Goods and Services Tax Identification Number (GSTIN) is allotted to regular taxpayers to collect GST and file GST returns. At the same time, UIN is allotted to only those organizations that are granted UIN (listed above).

How to register as a UIN?

Form GST REG-13 must be used to apply for UIN. The proper officer will review the application and, upon being satisfied, will assign a UIN. Thereafter, within three working days from the date of the submission of the application, he will issue a certificate under Form GST REG-06.

What are the returns filed by a UIN holder?

GSTR-11 should be filed by every UIN holder by the 28^th of the next month to claim a refund of taxes paid on purchases. GSTR-11 contains details of supplies of taxable goods or services. A UIN holder is not allowed to add or modify any details in the GSTR-11 as the information gets auto-populated from the seller’s GSTR-1.

What should a seller making supplies to a UIN holder ensure?

While supplying to a UIN organization, the taxable supplier of the registered taxpayer under GST must:

1. Mentions the UIN on the invoices
2. Treat sales as supplies to another registered person (B2B)

The seller of UIN holders should similarly upload invoices as for normal B2B sales.

What is the due date for claiming a refund on purchases by a UIN holder?

A refund by a UIN holder can be claimed only through GSTR-11. The return must be filed within six months from the last day of the quarter in which the supply was received. For example, If a UIN holder received purchases on 10^th October 2017, then the last day of the quarter of receiving the supplies will be 31^st December 2017. The last date to claim the refund is six months from then, i.e., 30^th June 2018. After that, the refund will lapse.

How to Register as UIN?

1. An application has to be made by the particular person or organization under Form GST REG-13.
2. The proper office will review the application. On being satisfied, he will assign a UIN. Within three working days from the application’s submission date, he will issue a certificate in Form GST REG-06.

What should a registered seller supplying to UIN do?

The registered must fulfil the following conditions:

1. The UIN must be mentioned on the invoices
2. Treat such sales as supplies to another registered person (B2B transactions).

Invoices should be uploaded in a similar manner as for normal B2B sales.

Facility to Obtain Centralized UIN

To minimize the compliance requirements of the prescribed entities, the facility of centralized UIN was introduced under the GST laws on 29^th December 2017. Rule 17(1A) of the Central Goods and Services Tax (‘CGST’) Rules, 2017, states that the UIN granted to the prescribed entities would be applicable to the territory of India. In simple words, such persons, instead of taking State-wise UIN, can obtain a centralized UIN. The CBIC also clarified that the facility of a single UIN is optional, and an entity may seek more than one UIN.

Manner of Filing Refund Application

The manner of refund in which the UIN entities are required to claim a refund is provided under the GST Law that is as follows:

1. Filing statement of purchases in Form GSTR-11on a quarterly basis
2. Filing an application for refund in Form GST RFD-107 on a quarterly basis. This application can be furnished only after filing Form GSTR-11.
3. Filing an undertaking stating that conditions prescribed under the GST law and the letter of reciprocity issued by the Ministry of External Affairs have been complied with.
4. Manual submission of refund applications before the designated Central Tax nodal officer along with necessary documents as listed below:
5. Covering Letter for each quarterly refund
6. Final Copy of Form GST RFD-10 with ARN generated
7. The final copy of Form GSTR-11
8. Detailed Statement of invoices
9. Certificate in case where refund of tax belongs to receipt of goods
10. Undertaking in case where refund of tax belongs to receipt of services
11. Copy of letter issued by the Protocol Division of the Ministry of External Affairs based on the principle of reciprocity
12. Prior Permission letter for GST refund for purchases of vehicles
13. A cancelled cheque of the bank account, as mentioned in Form GST RFD-10, is to be submitted with only the first refund claim filed.

The CBIC has further clarified that for the quarters for which the refund claim is being filed, the Form GSTR-11 and Form RFD-10 for those months will be filed separately.

Suppliers are required to mention details of UIN holders on Tax Invoices.

After complaints received from Foreign Diplomatic Missions /UN Organisations regarding the unwillingness of the suppliers / E-commerce websites to record the UIN while making sales to them, the CBIC has clarified the requirement to mention details of UIN holders on tax invoices. Recording of the UIN of the recipient on the tax invoice is one of the necessary particulars to be mentioned on the tax invoices. Actions might be initiated under the GST Law against those suppliers or vendors not recording the UINs.However, for the period from April 2018 to 2020, the CBIC waived compliance with the above requirements. The same waiver was also extended to the period from April 2020 to March 2021.

Conclusion

In summation, UIN or Unique Identification Number, is a special class of GST registration only for foreign diplomatic missions and embassies. UIN allows the specified class of persons to claim for the taxes paid on purchases.

FAQs

1. https://www.mea.gov.in/Uploads/PublicationDocs/142_1947-The-United-Nations-Privileges-And-Immunities-Act-1947.pdf