Procedure for refund application for UIN has been clarified. It is clarified that return in FORM GSTR-11 is required to be filed by UIN only for those tax periods for which refund is being claimed, return in FORM GSTR-11 need not to be filed for period where no refund is filed. Further refund in Form RFD-10 shall be filed quarterly along with a statement of inward invoices in FORM GSTR-11. All refund claims shall be processed and sanctioned by respective Central Tax offices only and a copy of the order passed for such refunds shall be send to their State counterparts for information purposes. In order to facilitate processing of refund claims of UIN entities, a nodal officer has been designated in each State.