A UIN or Unique Identification Number is a GST Exempt class under GST regime for specified person/organisations such as foreign diplomatic missions and embassies, who do not carry any outward transaction and thus are entitled to the refund of the tax paid on inward supplies.
Application for UIN
For a Person/ Organization seeking to apply for a UIN is required to file form GST REG-13, wherein the given person/organization is a part of at least one of the categories given below:
- A specialised agency of the United Nations Organization
- A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947,
- Consulate or Embassy of foreign countries
- Any other person or class of persons as notified by the Commissioner
Upon successful filling, a proper officer, if satisfied, shall assign a UIN for the organization and issue the certification for the same in form GST REG-06.
Every UIN holder is required to file form GSTR-11 by 28th day of the following month in order to claim a refund of the taxes paid on his inward supplies. Form GSTR 11 consists of auto-populated information, as updated by the supplier and thus, the UIN holder is not allowed to add or modify any details in GSTR-11.
However, it should be noted that the UIN holder is required to file his returns within 6 months from the last day of the quarter in which supply was received. For example, if the supply was purchased in the month of May 2023, for which the last day of the quarter is June 2023, the refund should be claimed before December 2023. If the UIN holder fails to claim his refund within 6 months deadline, the refund shall lapse.
Supply from Regular Taxpayer
A regular taxpayer registered under GST is assigned a GSTIN (Goods and Service Tax Identification Number) and is required to mention recipients GSTIN for every transaction in account books, invoices and GST returns. However, how can a regular taxpayer maintain the records while supplying goods to the UIN holder?
The regular taxpayer can upload invoices in a similar manner to that for a normal B2B sales, wherein the GSTIN shall be replaced by recipients 15 digit UIN number.
IRIS GST Software is India’s leading GST software to reconcile data faster and ensure 100% compliance!
- Bulk Data upload facility – It helps to upload data for multiple GSTINs in one go
- 2P Summary – Provides a summary of uploaded data. Check your uploaded data with the count of invoices getting considered for reconciliation
- Bulk download of GSTR 2A and GSTR 2B– For multiple periods, send ’Get GSTR 2A/ 2B data’ request in one go
- Smart reconciliation – It runs on your data and provides the recon results with summary\
- Advanced reconciliation – It helps to extend the scope of comparison between data that is in the supplier-only and purchaser-only category. Some rules that help in better reconciliation are:
- Checking invoices across the financial years
- Fuzzy invoice no. Logic
- Checking exact values ignoring invoice number
- Checking invoices within the tolerance provided by you
- Monthly reconciliation results with monthly GSTR 2A and 2B report – Helps to decide monthly ITC and how much you can claim
- Net vendor summary – Gives a glance reconciliation status for each vendor
- PAN level reports and GSTIN level reports – It helps to analyze in detail of your purchaser-only and supplier-only invoices
- Send Mail – By using this feature you can easily communicate discrepancies to your vendor
- Vendor Cockpit – Includes recommendations for vendor payment release report and know your supplier report