CBIC vide Circular No.63/37/2018-GST dated September 14, 2018 provided clarification regarding processing of refund claims filed by UIN entities. Inter alia one such clarification was waiver from recording UIN in the invoices for the period from April, 2018 to March, 2019 for which refund were to be claimed during quarters between April, 2018 to March, 2019, subject to the condition that the copies of such invoices which are attested by the authorized representative of the UIN entity shall be submitted to the jurisdictional officer.
As the issue of non-recording of UINs has continued even after March 31, 2019, CBIC hereby issues a Corrigendum to the supra circular and extend the waiver given in this regard vide supra circular upto March 31, 2020.
The retailer associations, hypermart and other retailer chains should also ensure that a mechanism to record the UIN in the supply invoices is put in place before March 31, 2020.
Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.63_corr.pdf;jsessionid=EA460641CD9170C25E76AFCC37AEA39E