Question 1

(1) What is UIN?

Accepted Answer

UIN stands for Unique Identity Number. It is the registration number given to certain specified persons , instead of GSTIN. These are:

Question 2

(2) What is the Difference between UIN and GSTIN?

Accepted Answer

GSTIN and UIN are different identification numbers under GST. GSTIN is a number allocated for any regular tax payer under the GST to carry out his/her tax obligations. Whereas, UIN is issued to special bodies/persons mentioned above to get refund of taxes collected from them.

Question 3

(3) How to Register as UIN?

Accepted Answer

The particular person/organisation has to apply for UIN through FORM GST REG-13 To know more about FORM GST REG-13 please check the following FORM GST REG-13 articleIf the proper officer is satisfied, he will assign a UIN and issue a certificate in FORM GST REG-06 within 3 working days from the date of the submission of the application.To know more about FORM GST REG-06 please check the following FORM GST REG-06 article

Question 4

(4) What Returns UIN should File?

Accepted Answer

Every UIN holder must file GSTR-11 by 28th of next month in order to claim refund of the taxes paid on his inward supplies. GSTR-11 will contain details of such supplies of taxable goods and/or service.To know more about FORM GSTR-11 please click the following GSTR FORM 11 articleA UIN holder will not be allowed to add or modify any details in GSTR-11. The Information will be auto-populated information from seller’s GSTR-1 (sales). The return must be filed within 6 months from the last day of the quarter in which supply was received.

Question 5

(5) What should a Seller(registered with GST) supplying to UIN do?

Accepted Answer

The Seller (registered with GST) while supplying to a UIN must:

Unique Identification Number (UIN) under GST

Form GST REG-13

Form REG-06

Form REG-11

Form REG-13

Apply for Registration

Enrol/Registration with GST

Form GST REG-06

Cancellation of Registration in GST

Registration under GST Law