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 15^th December,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 recording of UIN on the invoices for the months of April 2020 to March 2021-regarding

Vide Circular No. 63/37/2018-GST dated 14^th September, 2018 & corrigendum to the said circular dated 6^th September 2019, waiver from recording of UIN on the invoices issued by retailers/other suppliers were given to UIN entities till March,2020.

2. It has been bought to the notice of the Board that the issue of non-recording of UINs has continued even after 31^st March,2020. Therefore, it has been decided to give waiver from recording of UIN on the invoices issued by the retailers/suppliers, pertaining to the refund claims from April 2020 to March 2021, subject to the condition that the copies of such invoices are attested by the authorized representative of the UIN entity and the same is submitted to the jurisdictional officer.

3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

4. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow.

(Sanjay Mangal)
Commissioner (GST)

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.