GSTZen

Unique Identification Number (UIN) under GST

(1) What is UIN?

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

  • A specialised agency of the United Nations Organisation or a multilateral financial institution and organisation notified under the United Nations (Privileges and immunities) Act, 1947. For example: IMF, UNESCO, WHO, etc.

  • Consulate or embassy of foreign countries

  • Any person notified by the Commissioner

These persons/organisations are not liable for taxes under the current GST regime in the Indian territory. Hence, any tax (direct or indirect) collected from such persons/bodies are refunded back to them.

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

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.

(3) How to Register as UIN?

  • 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 article

  • If 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

(4) What Returns UIN should File ?

  • 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 article

  • A 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.

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

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

  • Mention the UIN on the invoices

  • Treat such sales as supplies to another registered person (B2B)

Invoices should be uploaded in the same manner as for normal B2B sales.