GST Waiver from recording UIN on invoices for months April 20 – March 21 given on invoices attested by authorized representative of the UIN.
The UIN or Unique Identification Number is a special class of GST registration given to foreign diplomats and embassies. Foreign diplomats and embassies are not liable to pay tax in India. Agencies having UIN get a tax refund of tax paid on inward supplies.
As per GST Law recording of UIN on the invoices issued by the retailers/suppliers is required to claim GST Refund. CBIC has issued Circular on Waiver from recording UIN on invoices for months April 20 – March 21. The Circular reads as follows:
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.
Tags: GST
The post GST Waiver from recording UIN on invoices for months April 20 – March 21 appeared first on Studycafe.
from Studycafe https://ift.tt/3aggsbh
No comments:
Post a Comment