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Some important Point About UIN are as follow:-

1. Meaning of UIN :- UIN stand for Unique Identification Number , is a special class of GST Registration for foreign diplomatic missions and embassies which are not liable to taxes in the Indian territory.

2. As per Entry no. 59 of Notification no. 12/2017 Central Tax (Rate) Dated 28-6-2017 Services provided by foreign diplomatic missions (Located in India) to any Person is exempt. But Service received by foreign diplomatic missions is not exempt , however FDM can take refund of GST paid.

3. Refunds can be claimed by UIN through GSTR-11 and return must be filed within 6 months from the last day of the quarter in which supply was received.

4. Normal Registered Taxpayer In GST Supply Goods and Services to UIN show it as normal transaction and show this supply in GSTR-1 as B2B.

5. Every UIN holder have to file GSTR-11 by 28th of next month in order to claim refund of the taxes paid on his inward supplies. GSTR-11 will contain details of such supplies of taxable goods and/or services.

6. A UIN holder will not be allowed to add or modify any details in GSTR-11. The Information will be auto-populated information from seller’s GSTR-1 (sales).

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May 2024