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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: Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
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)
📚 Frequently Asked Questions (FAQs): Circular No. 144/14/2020 - GST
Q1. What is Circular No. 144/14/2020-GST?
Answer:
Circular No. 144/14/2020-GST extends the waiver from recording the Unique Identity Number (UIN) on invoices issued by retailers and other suppliers for GST refund claims relating to the period from April 2020 to March 2021. It helps UIN entities continue claiming refunds despite practical invoicing difficulties.
Q2. What is a Unique Identity Number (UIN) under GST?
Answer:
A UIN is a special registration number allotted to specified entities such as foreign diplomatic missions, embassies, United Nations organisations and other notified international bodies.
These entities generally do not pay GST like regular taxpayers but are eligible to claim refunds of GST paid on eligible purchases.
Q3. Why was this circular issued?
Answer:
The CBIC noticed that many retailers and suppliers continued issuing invoices without mentioning the UIN even after the earlier waiver expired on 31 March 2020.
In simple terms, instead of rejecting refund claims due to this procedural lapse, the Government extended the waiver for another year.
Q4. Which period is covered under this waiver?
Answer:
The waiver applies to invoices issued during April 2020 to March 2021.
Any refund claim relating to this period can avail the benefit of the waiver, provided the other prescribed conditions mentioned in the circular are fulfilled.
Q5. Does the supplier need to reissue invoices with the UIN?
Answer:
No.
The circular specifically grants a waiver from recording the UIN on invoices for the specified period. Therefore, suppliers are not required to issue revised invoices merely because the UIN was omitted.
Q6. Is there any condition for claiming the refund?
Answer:
Yes.
The copies of the invoices must be attested by the authorised representative of the UIN entity before they are submitted to the jurisdictional GST officer along with the refund application.
Q7. Who should attest the invoices?
Answer:
The authorised representative of the UIN entity.
Many organisations actually face this issue because invoices are generated by different vendors. The circular simplifies the process by allowing the authorised representative to attest the invoices before filing the refund claim.
Q8. Does this circular provide a permanent waiver?
Answer:
No.
The waiver is available only for invoices relating to refund claims covering the period from April 2020 to March 2021. It is a temporary procedural relaxation granted by the CBIC.
Q9. Which earlier circular does this clarification extend?
Answer:
It extends the relief originally granted under Circular No. 63/37/2018-GST and its corrigendum.
The earlier circular had allowed the waiver only up to March 2020. Circular No. 144/14/2020-GST extends the same benefit for one more financial year.
Q10. Does this circular change the GST refund eligibility?
Answer:
No.
If you look at it practically, the circular does not create any new refund entitlement. It only removes a procedural hurdle by allowing refund claims even where the supplier has not recorded the UIN on the invoice.
Download PDF: Circular No. 144/14/2020 - GST
More Information: https://taxinformation.cbic.gov.in/
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