Tuesday, February 07 2023

November 10, 2018

Diplomatic missions should mention place of supply in GST return forms – finance ministry

New Delhi- UN organisations and Foreign diplomatic missions should correctly mention the place of supply of services in their GST return forms to enable quick processing of refund said finance ministry of India.GST Act provides for allotting a Unique Identification Number (UIN) to consulates, embassies and UN organisations to enable them claim refund of the GST paid.But revenue authorities noiced that many UIN entities while filling invoice data have been reporting their ‘place of supply’ as the state where they are registered instead of the ‘place of supply’ as reflected in the invoice.