Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulates or Embassies of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. 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 will be needed for claiming refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified.
- Post author:Priyansh Minocha
- Post published:February 22, 2020
- Post category:Gst (Goods And Service Tax)
- Post comments:0 Comments
Priyansh Minocha is C.E.O and Director at Amonest India Private Limited and Founder at Casolutionsglobal