There is thin line difference between most commonly used terms under GST i.e. GSTIN and GST UIN. GSTIN is an abbreviated form of Goods and Services Tax Identification Number. All regular taxpayers, non-resident taxable persons and casual taxable persons are allotted GSTIN to collect GST, claim GST refund on notified supplies of goods or services and file GST returns online. However, over and above GSTIN, GST Authorities also issue GST Unique ID, which is commonly referred as Unique Identification Number or Unique Identity Number. UIN is a distinct class of GST Registration for foreign diplomatic missions and embassies, which are not liable to taxes in the Indian Territory.
The main purpose of GST UIN is it enables the body to collect tax refund on purchases / inward supplies of goods and services.
As mentioned in the GST Act, the followings (who do not make taxable outward supplies) can be granted Unique Identification Number:
The persons eligible for GST UIN can file an application on GST Portal in the FORM GST REG-13 to get the grant of UIN in GST. A registration certificate is issued by the GST officer (on case-to-case basis) to the applicants in Form GST REG-06 within THREE working days of the receipt of the application. This certificate mentions GST UIN number of the applicant.
It is mandatory for all UIN holders under GST to file GSTR-11 latest by 28th of the following month to claim the refund of taxes paid towards purchases (inward supplies). The details of such inward supplies of taxable goods and/or services are furnished in GSTR-11.
It is not permitted for UIN holders to do any addition or modification to any details in GSTR-11 to claim the refund. This is because, from the seller’s GSTR-1 (sales), the pertinent details will be auto-populated.
On the basis of GSTR-11 return filing, the government processes GST refunds. To claim refunds, the return must be filed within 6 months from the last day of the quarter in which supply is received.
While supplying goods and/or services to any UIN holders, GST registered suppliers should ensure to mention the UIN of the recipient on the invoices to be issued. It is treated as a normal B2B supply made to another registered person and gets uploaded in a normal manner. Tax should be charged at the GST rate applicable to the goods or services supplied.
On furnishing the details of outward suppliers in Form GSTR-1, it is mandatory to disclose details of supplies made to UIN holders. Such details are furnished invoice-wise in Table 4 of GSTR-1.
In the Form GSTR-11, Table 3, the details pertaining to all inward supplies for UIN holders will be made available on a monthly basis, as shown below:
As mentioned above, these details are auto-populated from the details of outward supplies furnished in Form GSTR-1 by suppliers.
By 28th of the following month, the UIN holders under GST should verify details and submit the return. On monthly submission of this return, grant of the tax refund can be approved in a timely manner.
The deadline to claim the refund is 6 months from the last day of the quarter in which supply was received.
Failure to claim the refund within the prescribed timeline will result in forfeiture of tax refund and could not be claimed ever.