top of page

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/

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 March2021-regarding


Vide Circular No.63/37/2018-GST dated 14th September, 2018 & corrigendum to the said circular dated 6th 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 31st 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)


Please connect with us @Linkedinfor regular updates.



Disclaimer: We have taken due care while copying content of the circular for purely informational/academic purpose. Fab Gyan and its Team will not be responsible for any mistake.

Recent Posts

See All

RTP GST Series May 2024 (Part-4: Sale of Old Computer)

We have started a RTP series on GST in MCQ form where we will post MCQs along with detailed Explanations along with additional questions surrounding the concepts asked in RTP for GST CA Final issued f

RTP GST Series May 2024 (Part-3)

We have started a RTP series on GST in MCQ form where we will post MCQs along with detailed Explanations along with additional questions surrounding the concepts asked in RTP for GST CA Final issued f

bottom of page