It is mandatory to record the 15-digit Unique Identity Number (UIN) of

Foreign Diplomatic Missions/Embassies/Consulates
and UN Organizations

while making supplies to them.

Recording of UIN on invoice is mandatory.

Complaints have been received regarding unwillingness of many big brands of groceries, clothing, retail stores, airline operators, travel agents and e-commerce websites, etc. to record UINs on invoices issued to Embassies, Missions, Consulates and UN Organizations. Such Companies/Stores /E-Commerce portals are advised to ensure that they record UINs on the invoices issued to these agencies and make necessary amendments in their internal software and processes.

Supply to Foreign Diplomatic Missions/UN Organizations is like any other supply and will not have any additional impact on the suppliers tax liability.

Recording of UIN on invoices will enable Foreign Diplomatic Missions/Consulates/UN Organizations to claim refund of the taxes paid by them in India.

Recording of the UIN on the invoice is mandatory under Rule 46 of the CGST Rules/SGST Rules. Contravention of the aforesaid rule may attract punitive action under the CGST Act/SGSTAct.

In case of doubt on authenticity of UIN, search functionality for UIN available on :he GST Common Portal in “Search Taxpayer” option can be used. On entering UIN and captcha, details of the entity will be available.

Foreign Diplomatic MissionsEmbassiesConsulates

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June 2021