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The Central Board of Indirect Taxes and Customs waives the requirement to record a Unique Identity Number on invoices issued by retailers and suppliers for the period from April 2020 to March 2021. This waiver applies to invoices that pertain to refund claims. The UIN entity must satisfy the condition that an authorized representative attests the copies of such invoices. The UIN entity submits the attested copies to the jurisdictional officer.
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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 $15^{\text{th}}$ 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 $14^{\text{th}}$ September, 2018 & corrigendum to the said circular dated $6^{\text{th}}$ September 2019, waiver from recording of UIN on the invoices issued by retailers/other suppliers were given to UIN entities till March, 2020.
It has been bought to the notice of the Board that the issue of non-recording of UINs has continued even after $31^{\text{st}}$ 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.
It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
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)
