GST REG-13 explained: Unique Identity Number for special bodies

Who can apply

Rule 17 covers any specialised agency of the United Nations, any multilateral financial institution or organisation notified under the United Nations (Privileges and Immunities) Act, consulates and embassies of foreign countries, and any other person or class of persons notified by the Commissioner. These bodies do not make taxable supplies, so they do not need a normal GSTIN.

How it is processed

The application is filed on the portal, and the proper officer may assign a UIN and issue a certificate in REG-06 within the time prescribed. The application may be processed in coordination with the Ministry of External Affairs for diplomatic missions.

• Name and type of entity
• Details of the head of the organisation or authorised signatory
• Address in India
• Bank details for refunds

Using the UIN

Suppliers mention the UIN on their tax invoices, so the purchases appear against the UIN in the supplier's GSTR-1. The UIN holder files GSTR-11 for inward supplies where it seeks refund, and claims refund of tax paid on eligible purchases through RFD-10, subject to the conditions and time limits in Rule 95.

Refund claims depend on supplier data. If a supplier reports the sale against a wrong number or as a sale to an unregistered person, the purchase will not appear for refund, so supplier follow-up is part of UIN compliance.

Mistakes to avoid

• Suppliers not quoting the UIN on invoices, which breaks the refund trail
• Purchases billed in the name of an individual officer
• Missing the refund time limit
• Not updating authorised signatory details when officials change

Support

Missions and agencies often rely on a professional to reconcile supplier invoices against GSTR-11 and prepare refund claims.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.