News Update

CIC decides proceedings not to abate even if complainant diesGovt sets up Panel to update Voluntary Guidelines on Social, Environmental & Economic Responsibilities of Business12 lakh pax electric cars sold in 2017; up by 58% from 2016: UNCommerce Department to get new homeI-T - Interest income earned by assessee on account of fixed deposits for maintaining infrastructural facilities is not liable to be treated as income for deduction u/s 80IA: ITATCentre invites views on draft CSR guidelinesCanada passes bill to legalise use of marijuana from Oct 17, 2018GST - Govt modifies procedure for interception of conveyances for inspection of goods in movement & confiscation of such goodsVAT - Writ Court cannot step into shoes of Appellate Authority when, assessee has failed to respond to revision notice and also to discharge its onus to prove that its registered business place was shifted to different venue: HCIncome Tax - Prevalent market rate of rent is by itself no basis to reject actual rate of rent property: ITATGovt appoints Mr M K Sinha as new Joint Secy - TRU-IIDrive Against Shell Companies - A cul-de-sac!Exercising emergency powers u/s 8A of CTA, 1975, Central government increases import duties on goods falling under Chapters 7, 8, 28, 38, 72 & 73Liquor licences: Undoubtedly Taxable before as well as after GST Roll outMSME - Commercial credit exposure highest in last five quarters: SurveyMCA invites comments on Draft on cross-border insolvencyCCI gives nod to acquisition of Monsanto by Bayer AGSmuggling racket busted - Delhi DRI nabs 8 persons & seizes gold worth Rs 2.1 CroreShillong is selected as 100th city under Smart City MissionCBDT notifies PFC & Railway Finance Corp 54EC Capital Gains BondsGST Metered (See 'JEST GST on GST Home Page')
 
GST - Suppliers directed to record UIN of diplomatic missions for refund

By TIOL News Service

NEW DELHI, NOV 13, 2017: VARIOUS representations have been received from Foreign Diplomatic Missions / UN Organizations regarding unwillingness of the vendors / suppliers to record the UIN (Unique Identify Number) while making sales to such Missions / Consulates or UN organizations. It may be noted that sale or supply to Foreign Diplomatic Missions / UN Organizations is like any other Business to Consumer (B2C) sale and will not have any additional effect on the supplier's tax liability. Recording of UIN while making such sales will enable Foreign Diplomatic Missions / UN Organizations to claim refund of the taxes paid by them in India. Therefore, it is advised that under no circumstance any supplier should decline to record the UIN of the diplomat / official on the tax invoice.

Further, it may also be noted that the diplomats / consulate staff may quote the same UIN as allotted to their Missions / Consulates or UN organizations while making any purchases.

Unique Identification Number (UIN) is a 15-digit unique number allotted to any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries. First two digits of the UIN denotes State code where the Diplomatic Mission/Consulate/ Embassy is located.

Search functionality for UIN is available on the GST Common Portal in “Search Taxpayer” option. On entering UIN and captcha, details of the Diplomatic Mission/Consulate/ Embassy will be available.


POST YOUR COMMENTS