Uin number: Unique Identification Number (UIN) under GST

Unique Identification Number (UIN) under GST (1) What is UIN? UIN stands for Unique Identity Number. It is the registration number given to certain specified persons , instead of GSTIN. These are: A specialised agency of the United Nations Organisation or a multilateral financial institution and organisation notified under the United Nations (Privileges and immunities)… UIN, or Unique Identity Number, which replaces the usual GSTIN (Goods and Services Tax Identification Number). It is a number provided to a few specified individuals as a unique registration number to use for their taxation process. 1. Meaning of UIN :- UIN stand for Unique Identification Number , is a special class of GST Registration for foreign diplomatic missions and embassies which are not liable to taxes in the Indian territory. A UIN or Unique Identification Number is a GST Exempt class under GST regime for specified person/organisations such as foreign diplomatic missions and embassies, who do not carry any outward transaction and thus are entitled to the refund of the tax paid on inward supplies. Application for UIN For a Person/ Organization seeking to apply for a UIN is required to file form GST REG-13, wherein the given person/organization is a part of at least one of the categories given below: A specialised ...