Bombay HC: Judicial Remand Extension Beyond 60 Days Without Hearing, Reasons is Illegal  ||  Telangana HC: Changing Arbitration Venue Without Consent is Legally Perversive  ||  J&K&L HC: Properly Addressed and Sent Notice Deemed Served Under General Clauses Act  ||  Jharkhand HC: Fresh Anticipatory Bail Plea Not Maintainable After Earlier Rejection under S. 482 BNSS  ||  Orissa HC: Res Judicata Principle Doesn’t Apply to Execution Proceedings under Order 21 CPC  ||  Orissa HC: Railways Strictly Liable for Passenger’s Death After Falling From Train  ||  Del. HC: Director Not Individually Liable for Asset Transfer Without Consideration under S.276 IT Act  ||  Delhi HC: No Blanket Protection for Litigants from Counsel’s Negligence  ||  Bombay HC: Board under Mathadi Act Has No Power to Review its Own Orders  ||  Delhi HC: Father Granted Custody When Mother’s Adultery Allegation Includes Neglect    

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021- (Ministry of Finance ) (15 Dec 2020)

MANU/GSCU/0017/2020

Goods and Services Tax

1. 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.

Tags : WAIVER   UIN   INVOICES  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved