This circular provides clarification and relief regarding the requirement of recording the Unique Identity Number (UIN) on invoices issued to UIN entities.

Earlier, a waiver had been granted allowing retailers and other suppliers not to record the UIN on invoices issued to UIN entities up to March 2020. It was later noticed that even after 31 March 2020, invoices continued to be issued without mentioning the UIN, which could affect refund claims.

To address this issue, the circular grants a further waiver from recording the UIN on invoices issued by retailers or suppliers for the purpose of refund claims relating to the period from April 2020 to March 2021. This waiver is subject to the condition that copies of such invoices must be duly attested by the authorised representative of the concerned UIN entity and submitted to the jurisdictional tax officer along with the refund claim.

Field formations have been requested to issue suitable trade notices to publicise this clarification. Any difficulty in implementing the circular may be brought to the notice of the Board.