Waiver from recording UIN on invoices

Circular No. 144/14/2020-GST dated 15th December, 2020 is issued for Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.

Following detailed questions pertains to above subject matter-:

What is the relevance of Circular?

The Circular is mandatory in nature to be followed by department. It is optional for the taxpayer. The taxpayer can apply the circular if it is beneficial for him.

♦ What is UIN?

As per Press Release dated 27th April, 2018, Unique Identification Number (UIN) is a 15-digit unique number. Its first two digits of denotes State code where such entity is located. Also, Search functionality for UIN is available on the GST Common Portal in “Search Taxpayer” option.

♦ Who can apply for UIN?

As per sub-section (9) of Section 25 of CGST Act, 2017:-

  • any specialised agency of the United Nations Organisation or any
  • Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947
  • Consulate or Embassy of foreign countries; and
  • any other person or class of persons, as may be notified by the Commissioner,

shall be granted a Unique Identity Number.

♦ What is the purpose of UIN?

As per sub-section (9) of Section 25 of CGST Act, 2017, the UIN is issued for such purposes, including claiming refund of taxes on the notified supplies of goods or services or both received by them.

♦ What is the responsibility of person having UIN?

As per Rule 82 of CGST Rules, 2017:-

(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11.

♦ What is the responsibility of person making supplies to UIN holders?

As per Rule 46 of CGST Rules, 2017, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-

a) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient

Also, Attention is invited to Circular No. 43/17/2018-GST dated 13th April 2018 which provides that recording of UIN on the invoice is a necessary condition under rule 46 of the CGST Rules, 2017. If suppliers / vendors are not recording the UINs, action may be initiated against them under the provisions of the CGST Act, 2017.

♦ What is the purpose of this Circular?

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.

♦ Is there any condition attached to this waiver?

The waiver is 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.

What is the suggestion of Board on Recording of Unique Identity Number of Foreign Diplomatic Missions / UN Organizations on invoices while making supplies?

As per Press Release dated 27th April, 2018, it has been noticed many big brands for groceries, clothing, super stores etc. have been denying this facility to Embassies and Consulates. Such organizations / stores are advised to amend their processes/software and enable recording of UIN when insisted upon by a diplomat or an official of a Foreign Diplomatic Missions / UN Organizations.

For any queries, Author can be reached at bhavneetwithbb@gmail.com

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