UIN under GST

Tally Solutions |Updated on: May 23, 2022

• What is UIN?
• How to get UIN?
• How to generate invoice for supplies made to UIN holders?
• How to file returns for supplies made to UIN holders?
• Return filing for UIN holders

What-is-UIN?

UIN stands for Unique Identity Number. It is the unique registration number, which is given to certain specified persons, instead of the usual GSTIN.

The persons who are issued the UIN are as follows:

• A specialised agency of the United Nations Organisation or a multilateral financial institution and Organisation notified under the United Nations (Privileges and immunities) Act of 1947. For example IMF, UNESCO, WHO etc.
• Consulates or embassies of foreign countries
• Any person notified by the Commissioner

As one can observe, these are persons who do not make any taxable outward supplies. The reason why a UIN number is granted to these persons is, that they are entitled to a refund of the tax which they pay on inward supplies. To standardize this process, the UIN is provided, so that using the same, they may claim the refund of the tax paid on their inward supplies. The structure of the UIN in GST will be similar to the GSTIN i.e. it will be a 15-digit code.

How to get UIN?

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

How to generate invoice for supplies made to UIN holders?

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

How to file returns for supplies made to UIN holders?

When a registered person furnishes the details of outward suppliers in Form GSTR 1, the invoice wise details of supplies made to UIN holders must be furnished in Table 4 of the GSTR 1 return form.

Return filing for UIN holders

The details of all inward supplies for UIN holders will be made available to them in Table 3 of Form GSTR 11, on a monthly basis. GSTR 11, is basically an auto-populated form, which is based on the details of outward supplies furnished by suppliers in Form GSTR 1, as discussed above. All UIN holders should verify and submit the return by the 28th of the subsequent month. Submitting this return on time on a monthly basis will enable the grant of refund of tax in a timely manner.