Gst Unique Identification Number (UIN)

Regular taxpayers, casual taxable persons and a

non-resident taxable person who apply for GST registration are provided with Gst Unique Identification Number (UIN) or Goods and Services Tax Identification Number. In addition to the GSTIN, GST Unique ID can be allotted by the GST Authorities. In this article, we look at GST Unique Id in detail.

GSTIN vs GST Unique ID

All the regular taxpayers should acquire the Goods and Services Tax Identification Number or the GSTIN to collect and file GST returns. However, the GST department allots Unique Identification Number (UIN) only for a particular set of people as notified under the GST Act. Hence, GSTIN and GST Unique ID are different forms of identification under GST.

Who can get GST Unique ID?

The GST Act states that any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries and any other persons notified by the Commissioner can be granted a GST Unique Identity Number. GST Unique Identity Number can be used for the purposes of claiming GST refund on notified supplies of goods or services and other purposes as notified by the GST authorities.

How to apply for GST UIN?

As mentioned above, Consulates, Embassies and other specialized agencies can opt to receive GST UIN. The Ministry of Finance grants GST UIN to the above-mentioned institutions. The institutions can opt to apply GSTIN through the Form GST REG-13. The below image displays a sample of Form GST REG-13, for reference:

GST REG-13 - Page 1

GST REG-13 - Page 2 In addition to applying for GST UIN using FORM REG-13 on the GST Common Portal, consulates and embassies can also be granted suo-moto registration by a GST officer.

How long does it take to obtain GST UIN?

After filing FORM GST REG-13, the GST office processing the application should issue a GST certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.

GSTR-11 Filing

All persons registered with UIN should file GSTR-11 returns on a quarterly basis. Based on the GSTR-11 return filing, GST refunds will be processed by the Government. Further, UIN holders will not be allowed to add or modify any details in GSTR-11, only the auto-populated information from GSTR-1 filing can be verified and filed by the GST UIN holder. Know more about

GST return filing.

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Frequently Asked Questions

Common questions about GST Unique Identification Number UIN Application Guide.

GSTIN (Goods and Services Tax Identification Number) is mandatory for all regular taxpayers who need to collect and file GST returns. On the other hand, GST Unique ID is allotted by the GST authorities only to a specific set of entities like UN organizations, foreign embassies, and others notified by the Commissioner. It is primarily used for claiming GST refunds on notified supplies.

According to the GST Act, the following entities can be granted a GST Unique Identity Number: specialized agencies of the United Nations Organisation, Multilateral Financial Institutions and Organisations notified under the United Nations (Privileges and Immunities) Act, 1947, Consulates or Embassies of foreign countries, and any other persons notified by the Commissioner.

Eligible entities like Consulates, Embassies, and other specialized agencies can apply for a GST Unique ID by submitting Form GST REG-13 on the GST Common Portal. Alternatively, a GST officer can also grant suo-moto registration by issuing a GST UIN to such entities.

After the eligible entity files Form GST REG-13, the GST office processing the application should issue a GST certificate in Form GST REG-06 within three working days from the date of submission.

The primary purpose of obtaining a GST Unique ID is to claim GST refunds on notified supplies of goods or services. It can also be used for other purposes as notified by the GST authorities.

Yes, all persons registered with a GST Unique ID are required to file GSTR-11 returns on a quarterly basis. GST refunds will be processed based on the GSTR-11 return filing.

No, GST Unique ID holders will not be allowed to add or modify any details in GSTR-11. They can only verify and file the auto-populated information from GSTR-1 filing.

Foreign embassies and consulates can follow the same process of applying for a GST Unique ID by submitting Form GST REG-13 on the GST Common Portal. Additionally, a GST officer can also grant them suo-moto registration.

No, a regular taxpayer who needs to collect and file GST returns must obtain a GSTIN (Goods and Services Tax Identification Number). The GST Unique ID is allotted only to specific entities like UN organizations, foreign embassies, and others notified by the Commissioner.

The article does not provide specific details on the validity period or renewal process for a GST Unique ID. It is advisable to check with the GST authorities or refer to the relevant GST regulations for more information on this aspect.