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The Central Board of Indirect Taxes has waived therecording of UIN on the invoices, for the months of April 2020 to March 2021. Read the official announcement below: Circular No.144/14/2020-GST F. No. CBEC- 349/48/2017-GST (Part I) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 15th December,2020 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Comm
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FAQ :
The CBIC is waiving the requirement to record the Unique Identification Number (UIN) on invoices.
This waiver applies to invoices issued for the period from April 2020 to March 2021.
Retailers and other suppliers issuing invoices for refund claims benefit from this waiver.
Yes, copies of the invoices must be attested by the authorised representative of the UIN entity and submitted to the jurisdictional officer.
The previous waiver from recording UIN on invoices was in effect until March 2020.
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