What is UIN in GST?

One of the most commonly used terms under the GST reign, Uin falls under one of the Main Advantages of GST. A lot of people confuse it with GSTIN. For good reasons no less, as the difference is quite thin.

GSTIN stands for Goods and Services Tax Identification Number. Regardless of whether you’re a regular taxpayer under GST, a person who is taxable casually or a non-resident taxpayer, a GSTIN is allotted. This is the number taxpayers use to file GST return or to claim a refund on GST when applicable.

Other than GSTIN though, GST Unique ID is also issued by the authorities. This commonly stands for Unique Identification Number. In some cases, it is called the Unique Identity Number. UIN is a number allotted to the embassies and foreign diplomatic missions. These people don’t have any liability to pay taxes in the Indian territories.

The Unique Identification Number grants these bodies permission to apply for tax refunds on goods and services when the supply is bound inward.

What Is The Criteria To Be Eligible Under GST UIN?


There are a couple of bodies mentioned under the GST Act that have permission to apply for Unique Identification Number. Any specialized agency of the United Nations Organisation has eligibility as does the Consulate or Embassy of foreign countries. If there’s a Multilateral Financial Institution and Organisation that has been specifically mentioned under the United Nations (Privileges and Immunities) Act, 1947, they have eligibility as well.

Alternatively, if the commissioner makes a notification for a person specifically, they earn the right to GST Uin allocation.

How To Apply For GST UIN?

If a person is eligible under GST UIN, they can apply for it by going to the GST portal. Here they need to file an application with the FORM GST REG-13. The application is then received by the GST officer. A registration certificate is granted to the applicant in the form of GST REG-06 within 3 working days. The certificate carries the applicant’s GST Uin number.

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