Tax department waives off requirement to record UIN on invoices

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Mumbai: In what could come as a relief for foreign diplomatic missions, embassies, and specialised agencies of the United Nations, the tax department on Tuesday issued a waiver under the Goods and Services Tax (GST) framework.

The tax department issued a waiver from recording UIN on invoices from April this year to March next year. UIN is a special GST registration category for foreign diplomatic missions, embassies and specialized agencies of the United Nations Organization, which enables such entities to claim refund of the GST paid by them.

“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,” the tax department said in a note.

“It has been observed for quite some time now that retailers/ distributors failed to appropriately record the UINs on their invoice while making supplies to these entities, thereby creating a problem for such entities to get their refunds processed. The government to resolve the issue had already decided to give waiver from recording of UIN on the invoices, pertaining to the refund claims upto March 2020, which has now been extended to March 2021,” said Abhishek Jain, Tax Partner, EY India.





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