- 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.
UIN vs GSTIN – Quick Comparison
Feature |
UIN | GSTIN |
| Purpose | Identify entities exempt from outward GST but eligible for refund | Identify all taxable persons for GST compliance |
| Format | 15‑digit code (same pattern as GSTIN) | 15‑digit code (state code + PAN + checksum) |
| Eligible entities | UN agencies, embassies, consulates, notified persons | All businesses & individuals making taxable supplies |
| Refund rights | On inward supplies | On excess ITC or export supplies |
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.
Step‑by‑step process to apply for a UIN
1. Gather required documents– proof of diplomatic status, UN agency registration, or notification from the Commissioner.
2. Download Form GST REG‑13 from the GST portal.
3. Fill in details – name of the entity, address, purpose of registration, and attach supporting documents.
4. Submit the form online and note the Application Reference Number (ARN).
5. Await verification – the tax officer reviews the application (typically within 3 working days).
6. Receive GST REG‑06 – the UIN registration certificate containing your 15‑digit UIN.
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.
Filing GSTR‑11 for UIN holders
Table 3 of Form GSTR‑11 displays all inward supplies received by the UIN holder on a monthly basis.
The data is auto‑populated from the supplier’s GSTR‑1 submissions.
The UIN holder must verify the details and submit the return by the 28th of the following month to claim a refund.
Common pitfalls and how to avoid them
- Missing UIN on invoice – always include the 15‑digit UIN in the “Recipient GSTIN/UIN” field.
- Incorrect GST rate – apply the standard GST rate for the supplied goods/services; UIN does not affect taxability.
- Late GSTR‑11 filing – missing the 28th‑day deadline can delay refund processing.
