CBIC waives the requirement from recording UIN on invoices for April 2020 to March 2021

Earlier the CBIC had provided waiver from recording of UIN on the invoices issued by retailers / other suppliers till March 2020. Taking cognizance of the continued issue of non-recording of UIN, the CBIC vide Circular No. 144/14/2020 - GST dated 15 December 2020 has given 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.

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The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.