December 14, 2018

Unique Identification Number(UIN)

Grant of Unique Identification Number(UIN)

  • Any specialized agency of the United Nations Organization or
  • any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947),
  • Consulate  or
  • Embassy of foreign countries ;
  • Any other person or classes of person notified by the Commissioner shall obtain Unique Identification Number

The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States.

This UIN required for claiming refund of taxes paid by them and for any other purpose as may be prescribed in the GST Rules.

 

Responsibility of the taxable person supplying to UN bodies

The taxable supplier supplying to these organizations is expect to

  • mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and
  • the invoices of the same will be uploaded by the supplier.

 

Registration for Govt. organization

 A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases

7 Comments

  1. We are based in Hyderabad. I understand that the UIN ID has been issued for us. How to get the number or notification

    • NO, Tax payer have either GSTN or UIN,

      GSTN shall be allotted to those who is carrying on business however UIN shall be allotted to

      Any specialized agency of the United Nations Organization or
      any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947),
      Consulate or
      Embassy of foreign countries ;
      Any other person or classes of person notified by the Commissioner shall obtain Unique Identification Number.

  2. How to check the UIN Number whether valid or not? As we have supplied material to Consulate but while filing GSTR1 after adding that number error is getting generated as GSTIN invalid.And the billing address is of same state with CGST & SGST Taxes.

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