Who is an UIN holder in GST and what are the returns to be filed by him?
What is meaning of UIN and how different it is from regular GSTIN?
What is UIN in GST?
UIN or unique identification number is a number issued to some specified person. Who can claim refund of tax paid of inward supplies.
Who can apply for UIN?
Specified person such as below can apply for UIN.
- A specialized agency of the United Nations Organization
- A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947,
- Consulate or Embassy of foreign countries
- Any other person or class of persons as notified by the Commissioner
UIN can be applied by filing application in GST REG 13.
UIN have to file return on 28th of next month to claim refund of taxes paid on inward supplies.
A seller must mention UIN in tax invoice and upload sales invoices in GSTR-1 for UIN holders to claim refund.
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