What is GST Form SPL-02? Usage and Filing Requirements
Under India’s Goods and Services Tax (GST) system, certain organizations such as foreign embassies, diplomatic missions, United Nations bodies, and other notified entities are not regular taxpayers. However, they may incur GST charges while purchasing goods or services for official purposes. To facilitate refunds of such taxes paid, these entities must apply for a Unique Identification Number (UIN) through the GST Form SPL-02. This form is an essential part of GST compliance for these special entities.
What is GST Form SPL-02?
GST Form SPL-02 is an application used by specified persons to register for a Unique Identification Number (UIN) under the GST regime. This UIN allows eligible entities to:
- Conduct GST-compliant purchases
- Claim refunds on GST paid for goods and services used exclusively for official purposes
Unlike a regular GSTIN issued to businesses, the UIN is a special identification number for non-taxable but recognized international or diplomatic entities. The GST SPL-02 form is submitted online through the official GST Portal.
Who Needs to File Form SPL-02?
Entities eligible to file Form SPL-02 under GST include:
- Foreign diplomatic missions or consulates
- United Nations (UN) bodies
- Multilateral Financial Institutions (e.g., IMF, World Bank)
- Embassies of foreign governments
- Other international or intergovernmental organizations notified under Section 55 of the CGST Act
These entities typically operate on Indian soil and incur expenses on goods and services such as office rent, stationery, vehicles, or IT equipment. Even though they are not required to register as taxpayers, they are eligible to claim GST refunds using the UIN issued through Form SPL-02.
Why is SPL-02 Important Under GST?
GST Form SPL-02 is critical for several reasons:
- It enables the issuance of UIN, which is a prerequisite for filing GST refund claims.
- It ensures that international bodies maintain compliance with Indian tax regulations, even without being regular taxpayers.
- It promotes financial transparency and helps the government track GST refunds issued to these entities.
Suppose the World Health Organization (WHO) purchases medical supplies in India and pays ₹1,00,000 in GST. Without a UIN obtained via SPL-02, WHO cannot claim a refund for this amount.
Prerequisites for Filing GST SPL-02
Before applying for a UIN through SPL-02, eligible entities must gather the following:
- Authorization letter from the head of the mission or competent authority
- Proof of registration or incorporation issued by the parent organization
- Address proof for the Indian office or operational base
- Valid email ID and mobile number
- PAN (if available)
- Copy of passport or equivalent identification (in certain cases)
All documents must be legible, current, and uploaded in PDF or JPEG formats.
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Step-by-Step Guide to Filing SPL-02 on the GST Portal
- Visit the official GST Portal
- Navigate to: Services > Registration > New Registration
- Choose the option: “UIN – for UN Bodies, Embassies, Consulates, etc.”
- Fill in the application form:
- Name of entity
- Country of incorporation
- Type of body (e.g., Embassy, UN Body)
- Indian contact details and address
- Upload documents listed in the prerequisites
- Submit using Digital Signature Certificate (DSC) or e-signature
- Receive an Application Reference Number (ARN) for tracking
Applications are typically processed within 7 working days.
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What Happens After Filing SPL-02?
After submission:
- GST officials review the application and verify all uploaded documents
- If approved, a Unique Identification Number (UIN) is issued
- UIN details are emailed and also made available on the GST portal
- Post allotment of UIN, the entity can proceed to claim refunds for GST paid on eligible expenses using Form GST RFD-10.
Common Errors to Avoid While Filing SPL-02
| Error | Prevention Tip |
|---|---|
| Incomplete documentation | Verify that all mandatory files are uploaded correctly |
| Incorrect contact information | Ensure the email and mobile number are accurate |
| Expired or invalid authorization letters | Always use the latest signed authorization |
| Forgetting to use DSC/e-signature | Double-check before final submission |
Additional Considerations
SPL-02 applications are typically filed once, unless there is a change in the entity’s profile or location. Refund claims must be filed quarterly using UIN, along with Form GST RFD-10. The refund amount must correspond to purchases made for official purposes only. GST officers may request clarification or additional documents, which must be responded to promptly to avoid rejection.
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Conclusion
GST Form SPL-02 is a foundational compliance document for foreign diplomatic missions and other international organizations operating in India. It facilitates the issuance of a UIN, which is essential for claiming GST refunds. Filing the form accurately and completely helps ensure smooth interaction with the GST system and timely reimbursements.
Organizations should maintain updated records, carefully follow the application steps, and respond swiftly to departmental communication to avoid delays. As a key link in the GST refund mechanism for special entities, Form SPL-02 plays a vital role in the broader Indian tax administration.
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Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.