In the Goods and Services Tax (GST) regime in India, certain entities holding Unique Identification Numbers (UINs) are eligible to claim refunds on the taxes paid for their inward supplies (purchases) of goods and services. These UINs are typically granted to entities like:

• Consulates and Embassies
• United Nations Organisations and other notified International Organizations
• Central Government, State Governments, and their departments

Reporting Inward Supplies for Refund from GST act 2017:

If you hold a UIN and wish to claim a refund on the taxes paid for your inward supplies, you need to electronically furnish the details of these supplies in Form GSTR-11 on the GST common portal. This form must be submitted along with your refund claim application, either directly or through a notified Facilitation Centre.

Key Points to Remember from GST act 2017:

• Filing deadline for GSTR-11 is the 28th of the next month following the month in which the inward supplies were received.
• Information in GSTR-11 will be auto-populated from the seller’s GSTR-1 (sales return), ensuring accuracy and reducing your workload.
• You cannot add or modify any details in GSTR-11 once it is submitted.
• The details required in GSTR-11 include under GST act 2017:
  • Supplier’s GSTIN
  • Invoice number and date
  • Value of supply
  • GST rate charged
  • Amount of tax paid (CGST, SGST, or IGST)

                                  EXAMPLE

1. State: Please specify the specific Indian state for which you need the example. GST rules and regulations can vary slightly between states.
2. UIN Holder: Is the UIN holder a foreign diplomatic mission/embassy, a specialized agency of the United Nations Organization, a Multilateral Financial Institution, or another category of entity eligible for a UIN? Different categories might have specific documentation requirements for claiming refunds on inward supplies.
3. Inward Supply Details: What kind of details are you interested in? Are you looking for information on the type of goods or services purchased, the supplier details, the tax amount paid, or something else under GST act 2017?

Once you provide me with this additional information, I can create a more relevant and accurate example for you.

Here are some additional points to consider:

• UIN holders only claim refunds on inward supplies of taxable goods and services. Exempt or non-taxable supplies wouldn’t be included in the details.
• The details of inward supplies for UIN holders are automatically populated in GSTR-11 return based on the supplier’s GSTR-1 (sales return). So, they cannot modify or add any information directly.

                        FAQ QUESTIONS

• Who is required to obtain a UIN under GST under GST act 2017?
  • Any non-resident taxpayer (NRT) making taxable supplies in India needs a UIN for filing returns and claiming refunds.
  • Organizations like foreign diplomatic missions, UN bodies, and international organizations also require UINs.
• How is a UIN obtained under GST act 2017?
  • NRTs can apply for a UIN online through the GST portal.
  • Organizations like embassies and UN bodies need to submit an application with specific documents to the jurisdictional tax authorities.

Inward Supplies and Returns under GST act 2017:

• What details of inward supplies do UIN holders need to record under GST act 2017?
  • They need to maintain records of all taxable supplies received, including supplier details, GSTIN, invoice date, taxable value, rate, and tax amount.
• Which return form do UIN holders need to file under GST act 2017?
  • They need to file GSTR-11 by the 28th of the next month to claim a refund of the taxes paid on their inward supplies.
• Can UIN holders modify details in GSTR-11under GST act 2017?
  • No, the information will be auto-populated from the seller’s GSTR-1 (sales) return, so modifications are not allowed.

Refunds and Claim Process under GST act 2017:

• What can UIN holders claim a refund for under GST act 2017?
  • They can claim a refund of the CGST and SGST paid on their inward supplies, provided the supplier has filed GSTR-1 and the taxes have been paid.
• What documents are required for claiming a refund under GST act 2017?
  • Along with GSTR-11, they need to submit supporting documents like invoices, payment challans, and supplier’s GSTIN certificate.
• What is the time limit for claiming a refund under GST act 2017?
  • UIN holders can claim a refund within two years from the relevant date (date of invoice or payment, whichever is later).

Additional FAQ Points:

• Do UIN holders need to pay any tax on their inward supplies under GST act 2017?
  • No, they are not liable to pay any tax on their inward supplies, but they need to maintain proper records and file GSTR-11 for claiming refunds.
• Can UIN holders take input tax credit (ITC) on their inward supplies under GST act 2017?
  • No, UIN holders are not eligible to take ITC on their inward supplies.
• Where can I find more information about UINs and GST requirements for NRTs under GST act 2017?
  • You can refer to the Central Board of Indirect Taxes & Customs (CBIC) website or consult a tax advisor for detailed guidance.

                              CASE LAWS

Unfortunately, there are no specific case laws directly related to details of inward supplies of persons having Unique Identity Number (UIN) under the Goods and Services Tax Act, 2017 (GST Act). This is because UIN holders are not treated as “registered persons” under the GST Act and fall under a special category with unique provisions. However, I can provide you with relevant information and resources that might be helpful:

Relevant Provisions in the GST Act and Rules under GST act 2017:

• Section 25(9) of the GST Act: This section empowers the government to grant a UIN to certain categories of persons, including:
  • Specialized agencies of the United Nations Organization or Multilateral Financial Institutions notified under the United Nations (Privileges and Immunities) Act, 1947.
  • Consulates or Embassies of foreign countries.
  • Any other person or class of persons notified by the Commissioner.
• Rule 82 of the CGST Rules: This rule prescribes the manner in which UIN holders can claim a refund of the taxes paid on their inward supplies. It requires them to furnish details of such supplies electronically in Form GSTR-11 along with an application for the refund claim.
• Notification No. 48/2017-CT dated 29th December 2017: This notification provides instructions for the grant of UIN and other related matters.