This circular provides a corrigendum to Circular No. 63/37/2018-GST by extending the waiver granted for non-recording of Unique Identity Number (UIN) on invoices while processing GST refund claims filed by UIN entities.

It is clarified that since the issue of non-mention of UIN on supply invoices continued beyond 31 March 2019, the one-time waiver earlier granted for the period from April 2018 to March 2019 has been extended up to 31 March 2020. Accordingly, paragraph 7 of Circular No. 63/37/2018-GST stands amended to substitute the revised period.

The waiver remains subject to the condition that copies of invoices, where UIN has not been recorded, must be duly attested by the authorised representative of the UIN entity and submitted to the jurisdictional tax officer for verification.

The circular also advises issuance of trade notices and directs retailer associations, hypermarkets and other retail chains to put in place proper mechanisms to record UINs on invoices before 31 March 2020, so as to avoid further extensions.

This corrigendum is intended to facilitate smoother processing of refund claims by UIN entities while ensuring future compliance with invoicing requirements.