IPN No: OAA-IPN-2024-01
To: All USAID/India Implementing Partners
Subject: Procedures for Reimbursement of Goods and Services Tax (GST) for USAID India Implementing Partners.
This notice replaces all previous Implementing Partners Notices (IPN) issued by USAID India in reference to GST reimbursement.
Effective October 1, 2023, all GST amount must NOT be segregated from the project cost and must be reported as a combined project expenditure in the invoices submitted to USAID India Regional Financial Management Office.
All quarterly SF-425s (Federal Financial Reports) must include the GST amount. Likewise, all budgets, funding requests, accruals, and annual reports, must be inclusive of the GST amount. GST that is incurred as a result of award implementation is inclusive in the project total estimated amount. The Award Recipient will NOT be reimbursed for any additional amount over and above the Total Obligated Amount of the Award, issued by USAID India.
Implementers are requested to obtain GST invoices exceeding $500 in the name of “The Embassy of USA” quoting the UIN Number “0717 USA 00138 UNS”.
IPs must note that this IPN replaces any GST guidelines provided in the Award or earlier issued IPNs by USAID India.
You may send any questions regarding the payment process to Newdelhigst@usaid.gov.
Cheryl Hodge Snead
Contracting/Agreement Officer
USAID/India Regional Office of Acquisition and Assistance