7 Facts about GST Unique Identification Number (UIN)

The UIN stands for Unique Identification Number, a type of GST registration reserved for taxpayers that are not liable to pay GST in India. Any tax (direct or indirect) collected from these taxpayers is reimbursed to them.

7 Facts about GST Unique Identification Number (UIN) that You Ought to Know

Who is eligible to apply for a GST UIN?

The following entities are eligible to apply for a Unique Identification Number (UIN) under GST:

• The United Nations Organization’s (UNO‘s) specialized agency
• A Multilateral Financial Institution or Organization that has been registered under the UN (Privileges and Immunities) Act of 1947.
• Foreign countries’ consulates or embassies and missions
• Any other individual or group of individuals as notified by the commissioner

What is the purpose behind the GST UIN?

A Unique Identification Number ((UIN) will be given to the aforementioned taxpayers. The UIN enables the taxpayers to claim a tax refund on the purchase of goods or/and services.

What’s the difference between a GSTIN and a Unique Identification Number (UIN)?

Under the GST, there are two sorts of identifying numbers: GSTIN and UIN. Regular taxpayers who collect GST and file GST returns are assigned a Goods and Services Tax Identification Number (GSTIN). The UIN, on the other hand, is exclusively given to the aforementioned taxpayers.

How to register for UIN under GST Act?

Form GST REG-13 must be used to apply for a UIN by the taxpayer. If the suitable officer is satisfied within 3 working days of receiving the application, the proper officer will assign a UIN and issue a certificate in Form GST REG-06.

Here’s how to fill out Form GST REG-13.

What types of returns should a UIN holder file?

To seek a refund of the taxes paid on his inward supplies, every UIN holder must file GSTR-11 by the 28th of the following month. Details of such taxable products or services would be included in GSTR-11. a UIN holder will not be able to add or amend any details in GSTR-11 as the information will be auto-populated from the GSTR-1.

What should a supplier assure while delivering a UIN holder?

When supplying to a UIN organization, the taxable supplier, that is, a typically registered GST taxpayer, must:

• On the invoices, include the UIN
• Such sales should be treated as supply to another registered person (B2B)
• UIN holders’ vendors should upload invoices in the same way that conventional B2B sales are made

When is the last day for a UIN holder to demand a refund on purchases?

As previously stated, the UIN holder can only request a refund using GSTR-11. To file the return, they have 6 months from the last day of the quarter in which the supply was received.

For instance, a UIN holder who got purchases on Jan 10th, 2022. The last day of the quarter for receiving such supplies will be the 31st of March 2022. The deadline to request a refund is six months later that is September 30, 2022. However, it shall be noted that the reimbursement will expire after the 6 months have passed.