Circular 36/10/2018 - Central Tax
Date: March 13, 2018
File No: F. No. 349/48/2017-GST
Subject
Processing of refund application for UIN entities
Content
The GST Council, in its 23 rd meeting held at Guwahati on 10 th November 2017, has decided that the entities having Unique Identity Number (UIN) may be given centralised 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. 2. In order to clarify some of the issues an…