UIN stands for Unique Identification Number, a special class of GST registration for foreign diplomatic missions and embassies that are not liable to taxes in the Indian territory. Any amount of tax (direct or indirect) collected from such bodies is refunded back to them.

Who can apply for UIN under GST?

The following organizations can apply for a UIN:

• A specialized agency of the United Nations Organization (UNO)
• 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

What is the purpose of a UIN?

The organization listed above will be granted a Unique Identification Number (UIN). The UIN allows the body to receive a tax refund on inward supplies of goods and services, i.e., purchases.

What is the difference between GSTIN and UIN?

GSTIN and UIN are two different types of identification numbers under GST. Goods and Services Tax Identification Number (GSTIN) is allotted to regular taxpayers who are required to collect GST and file GST returns. In contrast, UIN is allotted to only the organizations mentioned above.

How to register as a UIN?

The organization must apply for UIN using Form GST REG- 13. If the proper officer is satisfied, he will assign a UIN and issue a certificate in Form GST REG-06 within three working days from the date of the submission of the application. Here’s a format of Form GST REG- 13  

What returns should be filed by a UIN holder?

Every UIN holder must file GSTR-11 by the 28th of next month to claim a refund of the taxes paid on his inward supplies. GSTR-11 will contain details of such supplies of taxable goods or services. A UIN holder will not be allowed to add or modify any details in GSTR-11 as the information will be auto-populated from the seller’s GSTR-1 (sales). 

What should a seller supplying to a UIN holder ensure?

The taxable supplier, i.e., normally registered taxpayer under GST, while supplying to a UIN organization, must:

• Mention the UIN on the invoices
• Treat such sales as supplies to another registered person (B2B)

The sellers of UIN holders should upload invoices in the same manner as for normal B2B sales.  

What is the last day for claiming a refund on purchases by a UIN holder?

As mentioned before, the UIN holder can claim a refund only through GSTR-11. They must file the return within six months from the last day of the quarter in which supply was received.

For example, consider a UIN holder that received purchases on 10th October 2017. The last day of the quarter of receiving the supplies is 31st December 2017. The deadline to claim the refund is six months from then, 30th June 2018. The refund will lapse beyond the six-months deadline.