UIN must on GST invoices for supplies to foreign missions, UN organisations: Finance Ministry

Financial Express By PTI April 27, 2018 10:56 PM

All businesses and e-commerce companies supplying goods and services to foreign diplomatic missions or UN organisations are required to quote their respective unique identification number (UIN) on tax invoices for GST benefits, the finance ministry said today.

Recording of the 15-digit UIN while making such sales enables foreign diplomatic missions and UN organisations to claim refund of Goods and Services Tax (GST) paid by them in India. (IE)

All businesses and e-commerce companies supplying goods and services to foreign diplomatic missions or UN organisations are required to quote their respective unique identification number (UIN) on tax invoices for GST benefits, the finance ministry said today. “It has been noticed many big brands for groceries, clothing, super stores etc have been denying this facility to Embassies and Consulates. Such organisations/stores are advised to amend their processes/software and enable recording of UIN when insisted upon by a diplomat or an official of a foreign diplomatic missions/UN organisations,” the ministry said.

Recording of the 15-digit UIN while making such sales enables foreign diplomatic missions and UN organisations to claim refund of Goods and Services Tax (GST) paid by them in India. “…recording of UIN on the invoice is a necessary condition under rule 46 of the CGST Rules, 2017. If suppliers/vendors are not recording the UINs, action may be initiated against them under the provisions of the CGST Act, 2017,” the ministry added.

It may be noted that sale or supply to foreign diplomatic missions and UN organisations is like any other business to consumer (B2C) sale and will not have any additional effect on the supplier’s tax liability. The ministry said it has received complaints from the foreign diplomatic missions and UN organisations regarding unwillingness of vendors, suppliers and e-commerce websites to record the UIN while making sales to such embassies, diplomatic missions and UN organisations.

The UIN is a 15-digit unique number and allotted to any specialised agency of the UN organisation or any multilateral financial institution and organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries.

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