An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
Form GST REG-13 is used by foreign embassies, UN agencies, and multilateral institutions to apply for a Unique Identification Number (UIN) under GST.
A UIN enables eligible agencies to claim GST refunds on inward supplies of goods and services in India.
GST REG-13 submission requires details of entity, authorised signatory, and bank account for verification by the GST officer.
UIN holders must file GSTR-11 by the 28th of the next month to claim GST refunds on purchases.
The UIN refund application must be filed within six months from the end of the relevant quarter, ensuring timely GST compliance.
The confusion between GSTIN and UIN is prevalent among taxpayers. Whereas taxpayers require a GSTIN or Goods and Services Tax Identification Number to collect and file returns, foreign diplomatic missions and embassies apply for a UIN or Unique Identification Number to collect tax refunds. Refund applicationusing Form GST REG 13 enables applicants to receive this UIN.
Read this blog to learn everything you need to know about the GST REG 13 Form.
What is form GST REG 13?
Section 25 (9) of Rule 17 of CGST Rules 2017 talks about the provisions of granting a Unique Identification Number (UIN) to foreign diplomatic agencies for GST refund.
This refund is given based on the inward supply of goods and services. According to the GST regulation, mentioning this UIN in the tax invoice is mandatory.
Persons eligible to apply for a Unique Identification Number
As per CGST rule, persons or agencies eligible for UIN are:
Specialised agencies of the United Nations Organisation (UNO),
foreign embassies,
people recognised by the commissioner
Multilateral financial institutions under the United Nations Act of 1947
Why is a Unique Identification Number issued?
Issuing a 15-digit UIN through the GST REG 13 form allows people or agencies to obtain a refund of the GST amount paid during the inward supply of goods and services or both. Within three days of submitting the form, a proper officer assigns a UIN to issue a certificate in Form GST REG 06.
Filling up and submitting the GST REG-13 Form
Submission of form GST REG 13 can be done electronically using either EVC or DSC. The form has two parts. The following are the contents of these parts:
Part-A of GST REG-13 Form
The Part A of the form contains basic details like:
Entity Name
Name of authorised signatory
(If applicable) Permanent Account Number of the entity or the authorised signatory
E-mail ID and Mobile Number of the authorised signatory
Part-B of GST REG-13 Form
The Part B of the form contains:
Address of the entity
Personal details like name, address, date of birth, mobile number, email ID, designation and father’s name
Bank account details like account type, number, bank name, branch name and IFSC
Which returns should a UIN holder file?
In order to receive a tax refund, the eligible applicants have to file GSTR-11 within the 28th of the following month. It is the GST return file that contains details of taxable goods and services. The information is collected from the seller's GSTR 1, and therefore, the details in GSTR 11 cannot be altered.
Due-Date for a UIN holder to obtain a refund on purchases
A Unique Identification Number (UIN) holder can request a refund using GSTR 11. They have time since the last day of the quarter when the supply was received to file the return for six months.
For example, if a UIN holder made purchases on June 15th 2024, then 31st August 2024 would be the last day to receive supplies in that quarter. The holder can request for a refund up to 6 months, so until February 2025. After these six months, the reimbursement will become invalid.
Form GST reg 13 temporary to permanent
As soon as the eligible agency or an entity in respect submits the form GST REG 13 electronically through the common portal, a proper officer will grant a temporary registration.
Individuals or foreign agencies that are eligible for a GST refund on an inward supply of goods and services are eligible for a Unique Identification Number (UIN). To receive this unique number, the petitioner needs to submit the form GST REG 13 through the common portal.
After verifying personal details along with bank account details, a proper officer grants a UIN using which the petitioner receives a tax refund on the inward supply of goods and supplies.
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FAQs
What is Form GST REG-13 under GST law?
Form GST REG-13 is the application form prescribed under Rule 17 of the CGST Rules, 2017 for granting a Unique Identification Number (UIN). It is specifically meant for foreign embassies, UN bodies, and other notified agencies to claim a GST refund on inward supplies of goods and services. Once submitted online, the proper officer verifies the details and issues a UIN within a few days.
Who is eligible to apply for a UIN through GST REG-13?
As per GST provisions, only specific categories are eligible to apply for UIN through Form GST REG-13. These include foreign diplomatic missions, embassies, consulates, UN specialised agencies, and multilateral financial institutions under the United Nations Act, 1947. These entities do not require a GSTIN but instead receive a UIN to claim GST refunds on purchases made in India.
Why is a Unique Identification Number (UIN) issued under GST?
The primary purpose of granting a UIN through GST REG-13 is to allow foreign diplomatic missions and notified international agencies to claim refunds on GST paid for inward supplies of goods and services. UIN ensures transparency, prevents double taxation, and maintains a proper refund mechanism within the GST framework. It is mandatory for suppliers to mention the UIN on tax invoices for refund eligibility.
What are the compliance requirements for UIN holders?
UIN holders must file GSTR-11 returns by the 28th of the following month to claim GST refunds. GSTR-11 contains auto-populated details of inward supplies captured from the supplier’s GSTR-1. Since UIN holders do not have GST liability like normal taxpayers, they only file refund returns through GSTR-11, making it essential for smooth GST refund processing under UIN.
What is the due date for filing refund claims with UIN under GST?
A UIN holder can file refund claims within six months from the last day of the quarter in which the supply was received. For example, if purchases are made in June 2024, the last date for claiming a refund would be February 2025. Timely filing of GSTR-11 using UIN ensures that the entity receives the refund without delays, while failure to file within the due period makes the refund claim invalid.
An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
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