The Goods and Services Tax (GST) is a destination-based consumption tax, applicable on the supply of goods and services in India. Normally, any person making taxable supplies is required to obtain a GSTIN (Goods and Services Tax Identification Number).

However, certain diplomatic missions, embassies, and international organizations are not taxable persons but are entitled to exemption benefits under international treaties and conventions.

To enable these entities to claim a refund of GST paid on their inward supplies, a special registration known as Unique Identity Number (UIN) is issued under Section 25(9) of the CGST Act, 2017.

What is a Unique Identity Number (UIN)?

• UIN is a special registration number, similar in format to GSTIN but specifically meant for certain notified entities.
• Purpose: To allow them to claim a refund of GST paid on their inward supplies of taxable goods or services or both.
• It is not a GST registration for making outward supplies; UIN holders do not have the rights and obligations of a normal GST taxpayer.

Who Can Obtain a UIN?

As per Notification No. 3/2017-Central Tax, UIN may be granted to:

1. Specialized Agencies of the United Nations (UN).
   • Example: United Nations Development Programme (UNDP), UNICEF, UNIDO.
2. Multilateral Financial Institutions and Organizations notified under the United Nations (Privileges and Immunities) Act, 1947.
   • Example: World Bank, International Monetary Fund (IMF), Asian Development Bank (ADB).
3. Consulates or Embassies of Foreign Countries.
   • Example: Embassy of Japan, Consulate of the USA, High Commission of Canada.
4. Any Other Person or Class of Persons notified by the Commissioner.
   • This provides flexibility to include other international bodies as and when required.

📌Note: Indian companies, NGOs, or individuals cannot apply for a UIN. It is strictly reserved for diplomatic or international organizations.

FORM GSTR-11 – Statement of Inward Supplies

• Purpose: To record inward supplies of goods or services received by UIN holders and serve as a base for refund claims.
• Contents: Includes details such as supplier GSTIN, invoice number, date, taxable value, tax rate, and tax paid.
• Mode of Filing:
  • Filed electronically on the GST Common Portal.
  • Can also be filed through a Facilitation Centre notified by the Commissioner.

Filing Requirement under Rule 82:

1. If Refund is Claimed:
   • Must furnish details of inward supplies in GSTR-11 along with refund application (RFD-10).
2. If Refund is Not Claimed:
   • The UIN holder must still furnish inward supply details in GSTR-11, whenever required by the proper officer.

Compliance Requirements for UIN Holders

Common Mistakes & Practical Challenges

• Omission of UIN on Invoices: Refund claims often rejected if UIN is not mentioned by supplier.
• Delay in Filing Refund: If not filed within 2 years, refund becomes time-barred.
• Mismatch in GSTR-11 and Supplier Returns (GSTR-1): Refund may be delayed or rejected if inward supplies do not match supplier’s outward supply data.
• Incomplete Documentation: Missing invoices or incorrect bank details lead to delays.

FAQs on UIN

Q1. Can Indian NGOs or charitable trusts apply for UIN?
👉 No, only diplomatic missions, consulates, and UN/international organizations are eligible.

Q2. Is UIN similar to GSTIN?
👉 UIN looks like a GSTIN in structure but does not allow outward supplies or ITC claims. It is solely for refund purposes.

Q3. Is GSTR-11 filed monthly?
👉 No. GSTR-11 is filed as per requirement – mainly when refund is claimed (quarterly basis).

Q4. Can UIN holders avail Input Tax Credit (ITC)?
👉 No, they cannot claim ITC. They can only apply for a refund of GST paid on inward supplies.

Q5. Can a refund claim be made for exempt supplies?
👉 No, refunds can be claimed only for taxable inward supplies (where GST is paid).