PROCESSING OF REFUND APPLICATIONS FOR UIN ENTITIES FOR CGST - (Circular No. 36/10/2018-GST)

The GST Council, in its 23^rd meeting held at Guwahati on 10^th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities.

In order to clarify some of the issues and to ensure uniformity of implementation across field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) hereby clarifies the following issues

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