UIN entities' centralisation optional; 'Inward supplies' return filing with refund claims, clarifies CBEC

CBEC issues clarification on administrative compliances by entities having Unique Identity Number (UIN) viz. foreign diplomatic missions and embassies in India;  Inter alia states that due to delays in making available Form GST REG-13 on common portal, alternative mechanism has been developed whereby entities covered u/s 25(9)(a) of CGST Act can approach Protocol Division, Ministry of External Affairs who will facilitate grant of UINs in coordination with CBEC and G...