Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.

Last updated: 16 December 2020

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This circular grants a waiver for recording Unique Identification Numbers (UINs) on invoices issued by retailers and suppliers. This waiver applies to refund claims made between April 2020 and March 2021. To benefit from this waiver, copies of the relevant invoices must be attested by an authorised representative of the UIN entity and submitted to the jurisdictional officer.

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 15thDecember,2020 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All)/ The Principal Director General/ Director General (All)/ Pr. Chief Controller of Accounts (CBIC) Madam/Sir, Subject: Waiver from r

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FAQ :

The waiver applies to invoices pertaining to refund claims from April 2020 to March 2021.

Retailers and other suppliers issuing invoices for refund claims during the specified period are eligible for this waiver.

The condition is that copies of the invoices must be attested by the authorised representative of the UIN entity and submitted to the jurisdictional officer.

The previous waiver for recording UINs on invoices issued by retailers/suppliers was given until March 2020.

The attested copies of the invoices should be submitted to the jurisdictional officer.

Notification No : Circular No. 144/14/2020-GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_Refund_144_12_2020.pdf;jsessionid=A540D84666F8B2FB903460FF80EDE2BD

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