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After the implementation of GST, you would have come across the term UIN being mentioned along with GSTIN. In Form GSTR-1 also, you would have noticed that details of supplies to UIN holders needs to be provided.  In this blog, let us understand what is UIN and to whom it is applicable.

UIN (Unique Identity Number)

UIN stands for Unique Identity Number. It is the registration number given to certain specified persons, instead of GSTIN. These persons are:

  1. A specialised agency of the United Nations Organisation or a multilateral financial institution and organisation notified under the United Nations (Privileges and immunities) Act, 1947. For example: IMF, UNESCO, WHO, etc.
  2. Consulate or embassy of foreign countries
  3. Any person notified by the Commissioner

As you can observe, these are persons who do not make taxable outward supplies. The reason for grant of an identification number to these persons is because they are entitled to refund of the tax they pay on inward supplies. These persons can claim refund of the tax paid on inward supplies using UIN. The structure of UIN will be similar to GSTIN, which we had discussed in our blog ‘Structure of your GSTIN’.

Applying for UIN

The persons mentioned above can file an application for grant of UIN in Form GST REG-13. Within 3 working days of receipt of the application, a registration certificate will be issued in Form GST REG-06.

Invoicing and return filing for supplies made to UIN holders

When a registered person supplies goods or services to UIN holders, they must ensure to mention the UIN of the recipient in the invoice issued. Tax should be charged at the rate applicable to the goods or services supplied.

While furnishing details of outward supplies in Form GSTR-1, invoice wise details of supplies made to UIN holders should also be furnished in table 4 as shown below:
taxable outward supplies

Return filing for UIN holders

ReturnFrequencyDue DateDetails to be furnished
Form GSTR-11Monthly28th of the next monthDetails of inward supplies. It is an auto populated form, based on details of outward supplies furnished by suppliers in Form GSTR-1. UIN holders should verify and submit the return.

Details of inward supplies will be made available to UIN holders in table 3 of Form GSTR-11 as shown below:
details of inward supplies received

Hence, UIN enables the specified persons to claim refund of tax paid on inward supplies. UIN holders must ensure that they furnish Form GSTR-11 on a monthly basis to enable grant of refund of tax in a timely manner.

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