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Nov 10, 2018
9:23AM

Finance Ministry urges foreign diplomatic missions to mention place of supply in GST return forms

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The finance ministry has asked foreign diplomatic missions or UN organisations to correctly mention the 'place of supply' of services in their GST return forms to enable quick processing of refund.
 
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.
 
However, it has come to the notice of the revenue authorities 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.
 
Ministry said, wrong reporting of invoice level data in the statement of invoice submitted may lead to delay in processing or rejection of refund claims. 
 

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