GST refunds · UIN holders

Last reviewed: 13 November 2026. Specialised agencies of the United Nations, multilateral financial institutions, and foreign embassies and consulates pay GST on what they buy in India and then claim it back. Section 55 of the CGST Act allows these notified bodies a refund, and rule 95 sets the procedure: a Unique Identity Number, quarterly claims in Form GST RFD-10, and invoices that carry the UIN.

At a glance
LawSection 55 CGST, rule 95, Notification 16/2017-CT(R) as amended.
FormRFD-10, filed once for each quarter.
Time limitTwo years from the last day of the quarter of purchase.
Key conditionSupplier's invoice must carry the agency's UIN and be reported in its GSTR-1.

Part of our GST refund series. For every refund category, the common process, time limits and interest, start with the complete GST refund guide.

Who is eligible

  • Specialised agencies of the United Nations and multilateral financial institutions notified under the United Nations (Privileges and Immunities) Act, 1947.
  • Consulates and embassies of foreign countries, subject to reciprocity as conveyed through the Ministry of External Affairs.
  • Any other person or class of persons notified under section 55.

Each such body first obtains a Unique Identity Number (UIN) on the GST portal. The UIN is not a regular GST registration; it exists to track inward supplies and process refunds.

Process

  1. Suppliers raise tax invoices showing the agency's name and UIN and report them in their GSTR-1 against the UIN.
  2. The agency files its statement of inward supplies in Form GSTR-11 for the quarter.
  3. The agency files RFD-10 for the quarter, with the statement of invoices and the certificate or declaration required by the conditions of the notification.
  4. The officer verifies the invoices against suppliers' returns and passes the refund order; payment is made to the agency's bank account.

Conditions that commonly trip claims

  • Invoices without the UIN, or reported by the supplier as B2C or against another GSTIN.
  • Invoices below the minimum value per invoice set in the notification.
  • Supplies used for purposes other than official use, or not covered by the reciprocity terms for that mission.
  • Claims for a quarter filed after two years from the last day of that quarter.

Worked example

A consulate in Mumbai buys office equipment and services worth ₹12,00,000 plus GST of ₹2,16,000 in the July to September 2026 quarter, from suppliers who invoice it on its UIN. It files GSTR-11 for the quarter, then RFD-10 for ₹2,16,000 with the invoice statement. The time limit for this quarter runs to 30 September 2028.

Our role

For agencies and missions, we reconcile supplier invoices against GSTR-11 and the suppliers' GSTR-1 each quarter, follow up suppliers who report incorrectly, and prepare and track the RFD-10. For the other refund categories, see the complete GST refund guide.

Frequently asked questions

Can embassies get a refund of GST in India?

Yes. Section 55 of the CGST Act and rule 95 allow foreign embassies and consulates, subject to reciprocity, and notified UN and multilateral bodies, to claim refund of GST paid on inward supplies, using a Unique Identity Number.

Which form is used for refund of GST by UIN holders?

Form GST RFD-10, filed once for each quarter, after the agency has filed its statement of inward supplies in GSTR-11.

What is the time limit for a UIN refund?

Rule 95 allows the claim within two years from the last day of the quarter in which the supply was received.

Why was part of our UIN refund disallowed?

Usually because invoices did not carry the UIN, were reported by suppliers against the wrong identifier, were below the minimum invoice value in the notification, or related to supplies outside the reciprocity terms.

Is a UIN the same as GST registration?

No. A UIN is a unique number issued to notified agencies and missions so their purchases can be tracked and the tax refunded. They do not make taxable outward supplies under it.

Managing GST refunds for a mission or international organisation?
We reconcile quarterly purchases, follow up suppliers on UIN reporting and prepare the RFD-10. The decision on each claim rests with the proper officer.
GST refund servicesGST compliance supportBook a consultationContact the office

This article is for general information and does not constitute advice on any specific case. Sources: sections 54 to 56 and 77 of the CGST Act, 2017; rules 89 to 97 of the CGST Rules, 2017 as amended by Notification No. 05/2026-Central Tax dated 26 October 2026; Notification No. 03/2026-Central Tax; CBIC circulars cited in the text. Rules, forms and portal functionality change; confirm the current position on the CBIC tax repository and the GST portal before filing. Firm details: Somesh Chandak & Associates, Chartered Accountants, Unit 119, 1st Floor, Centura Square IT Park, SG Barve Road, Wagle Estate, Thane West 400604. FRN 158694W.