UIN holders can claim refund under section 55 of the GST Act.
The facility of cash ledger and liability register was not provided to UIN holders earlier, as they were only claiming refunds.
As there is no check on invoices reported in Form GSTR-11, for claiming refund, it was possible for the UIN holders to claim excess refund in Form GST RFD-10, inadvertently.
In such a scenario, there was no mechanism in place for the UIN holder to deposit the excess refund claimed voluntarily or for the Tax Officer to create a demand against them.
Source: GST Weekly update
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