Important Keyword: Circular No.63/37/2018-GST, F. No. CBEC- 349/48/2017-GST (Part I), Circular No.144/14/2020-GST.
F. No. CBEC- 349/48/2017-GST (Part I)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Goods and Service Tax Policy Wing
New Delhi, dated the 15th December,2020
Circular No. 144/14/2020 – GST
Table of Contents
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)/
The Principal Director General/ Director General (All)/ Pr. Chief Controller of Accounts (CBIC)
Madam/Sir,
Subject: Waiver from recording of UIN on the invoices for the months of April 2020 to March2021-regarding
Vide Circular No.63/37/2018-Goods and Service Tax 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.
(Sanjay Mangal)
Commissioner (Goods and Service Tax)
Download Pdf: https://taxinformation.cbic.gov.in/
Section 15. Amendment of article 368.
Section 14. Amendment of article 366.
Circular No. 233/27/2024-GST: Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
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