Subject
Clarification regarding processing of refund claims filed by UIN entities
Content
The Board vide Circulars No. 36/10/2018-GST dated 13th March, 2018 and No. 43/17/2018- GST dated 13th April, 2018 has specified the detailed procedure for filing and processing of refund applications by UIN entities (Embassy/Mission/Consulate / United Nations Organizations/Specified International Organizations). Various representations have been received on certain issues pertaining to the process…