What is UIN? Unique Identity Number under GST

Table of Content:

1. Introduction
2. Requirement to Obtain Unique Identity Number
3. Facility to Obtain Centralized UIN
4. Manner of Filing Refund Application
5. Suppliers are required to mention details of UIN holder on Tax Invoices

1. Introduction to UIN

Under the GST law, supplies made to the United Nation Agencies, Foreign Embassies, etc. are treated at par just like any other supply. Therefore, these supplies are exigible to GST.

However, GST paid by these special class of entities on procurement of goods or services are refundable, subject to specified conditions. In order to claim such refund, these entities are required to obtain Unique Identity Number (‘UIN’), instead of taking a regular registration.

The application for refund is required to be filed in a specified manner. This blog discusses all about UIN.

2. Requirement to Obtain UIN (Unique Identity Number)

The GST law provides[1] that the following class of persons are entitled to obtain UIN:

1. 1. Any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947;
   2. Consulate or Embassy of foreign countries; and
   3. Any other person or class of persons, as may be notified by the Commissioner (no such persons have been notified till date)

The above entities are required to apply for UIN in Form GST REG-13.

Notably, the definition[2] of ‘registered person’ specifically excludes the person having a Unique Identity Number. Therefore, for the purposes of GST law, the person having UIN would not be called as registered person.

3. Facility to Obtain Centralized UIN

In order to minimize the compliance requirement of the ‘impugned entities’[3], the facility of centralized UIN has been provided under the GST law w.e.f. December 29, 2017.

Rule 17(1A) of the Central Goods and Services Tax (‘CGST’) Rules, 2017 provides that the UIN granted to the impugned entities would be applicable to the territory of India. In other words, such persons instead of taking State-wise UIN can obtain a centralized UIN. It has been clarified[4] by the CBIC that the facility of single UIN is optional and an entity may seek more than one UIN.

4. Manner of Filing Refund Application

The GST law provides the manner in which the refund[5] is required to be applied by the UIN entities. The same has been summarized as under:

1. 1. Filing of statement of inward supplies in Form GSTR-11[6] on quarterly basis
   2. Filing of refund application in Form GST RFD-10[7] on quarterly basis (the application can be furnished only after filing Form GSTR-11)
   3. Preparing undertaking, etc. that conditions[8] prescribed under the GST law and the letter of reciprocity[9] issued by the Ministry of External Affairs has been complied with
   4. Manual Submission of refund application along with necessary documents[10], as provided in the list below, before the designated Central Tax nodal officers[11]

Notably, the CBIC has clarified[12] that Form GSTR-11 and Form GST RFD-10 are required to be filed separately only for those quarters for which refund claim is being filed.

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

In response to the complaints made by Foreign Diplomatic Missions/UN Organizations regarding unwillingness of vendors/ suppliers/ E-commerce websites to record the UIN while making sales to them, the CBIC has clarified from time to time the requirement to mention details of UIN holder on the tax invoices.

Recording of UIN of the recipient on the tax invoice is one of the necessary particulars^[13] required to be mentioned on the tax invoice. If suppliers/vendors are not recording the UINs, the CBIC clarified that action may be initiated^[14] against them under the provisions of the GST law.

However, the CBIC has waived the compliance with the above requirement for the period from April 2018 to March 2020[15]. The same waiver was further provided for the period April 2020 to March 2021[16].

[1] Section 25(9) of the CGST Act, 2017

[2] Section 2(94) of the CGST Act

[3] Any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 and Consulate or Embassy of foreign countries

[4] Circular No. 36/10/2018-GST, Dated 13-3-2018

[5] Section 55 of the CGST Act, 2017

[6] Rule 82 of the CGST Rules, 2017

[7] Rule 95 of the CGST Rules, 2017

[8] Notification No. 16/2017-Central Tax (Rate), Dated 28-6-2017 and Notifications No. 13/2017 – Integrated Tax (Rate), Dated 28-6-2017

[9] The letters of reciprocity specifies certain conditions on the basis of which refunds have to be processed and sanctioned.

[10] Checklist for processing UIN refunds provided in Circular No. 63/37/2018-GST, Dated 14-9-2018

[11] List of State-wise designated Central Tax nodal officers provided in Circular No. 36/10/2018-GST, Dated 13-3-2018

[12] Circular No. 36/10/2018-GST, Dated 13-3-2018

[13] Rule 46 of the CGST Rules

[14] Circular No. 43/17/2018-GST, Dated 13-4-2018

[15] Circular No.63/37/2018-GST, Dated 14-9-2018 as corrected by Corrigendum F. No. 20/16/04/18-GST, Dated 06-9-2019

[16] Circular No.144/14/2020-GST, Dated 15-12-2020