CBEC issues Circular clarifying certain issues for UIN Entities

Mar 14, 2018 | by Avantis RegTech Legal Research Team

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The GST Council, in its 23rd meeting held on November 10, 2017, had decided that the entities having Unique Identity Number (UIN) may be given centralized registration at the option of such entities. Further, it was also decided that the Central Government will be responsible for all administrative compliances in respect of such entities.

In order to clarify some of the issues and to ensure uniformity of implementation across field formations, the Central Board of Excise and Customs (CBEC), has clarified issues relating to:

·       Status of registration for UINs,

·       Filing of return by UIN agencies,

·       Applying for refund by UIN agencies,

·       Passing of refund order and settlement of funds.

[Circular No. 36/10/2018-GST]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-36-cgst.pdf;jsessionid=48B7CEE356B30952633A17BA9197815F


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