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Withdrawal from Rule 14A – Simplified GST Registration

If a taxpayer registered under Rule 14A and no longer meets the eligibility conditions, they must withdraw from the simplified registration scheme

Rule 14A – Simplified GST Registration: Detailed Explanation

Rule 14A has been introduced to make the GST registration process faster, simpler and more transparent

Understanding Unique Identification Number (UIN) under GST

UIN stands for Unique Identification Number. It is a special classification under GST

Purpose of UIN Registration
1.    These entities do not supply taxable goods/services, so they are not regular taxpayers.
2.    However, they make inward purchases in India, which may be taxed.
3.    UIN allows them to claim a refund of GST paid on such inward supplies (purchases).

Key Features of UIN 

Documents Required for UIN Application
1.    Authorization letter
2.    Entity registration proof (from the UN, foreign embassy, etc.)
3.    Address proof
4.    PAN (if available/applicable)
5.    Bank account details

Form Used for UIN Application
1.    GST REG-13: Application form for grant of UIN.
2.    The registration is granted using Form GST REG-06.

Return Filing – GSTR-11
1.    GSTR-11 is a statement of inward supplies for UIN holders.
2.    It includes details of:
      ·  Supplier's GSTIN
      ·  Invoice number
      ·  Taxable value
      ·  GST paid
3.    Form GSTR-11 is required to be filed on a quarterly basis. There is no due date for Filing of Form GSTR-11. A UIN holder may submit Form GSTR-11 at any time after the end of the relevant quarter.
4.    Filing of Form GSTR-11 is not mandatory for quarters in which the UIN holder has not received any inward supplies. However, Form GSTR-11 must be filed for the relevant quarter before submitting a refund claim in Form GST RFD-10.

Practical Example
Suppose the U.S. Embassy in New Delhi purchases office supplies from an Indian vendor and pays GST on the invoice. Since the embassy is not a taxable entity, it uses its UIN to file GSTR-11 and claim a refund of the GST paid on that purchase.

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