CBIC has issued Circular No. 144/14/2020-GST dated December 15, 2020 for waiver from the recording of UIN on the invoices for the months of April 2020 to March 2021.
What is UIN under GST Law:
It is pertinent to mention here that Unique Identification Number (UIN), is a special class of GST registration for foreign diplomatic missions and embassies which are not liable to taxes in the Indian territory. Any amount of tax (direct or indirect) collected from such bodies is refunded back to them.
Which persons need to obtain UIN:
The following organizations can apply for a UIN:
- A specialized agency of the United Nations Organization
- A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947,
- Consulate or Embassy of foreign countries
- Any other person or class of persons as notified by the Commissioner.
What supplier to UIN holder ensure:
The taxable supplier (normal registered taxpayer under GST) while supplying to a UIN organization must:
- Mention the UIN on the invoices
- Treat such sales as supplies to another registered person (B2B)
Invoices should be uploaded in the same manner as for normal B2B sales.
Exemption in mentioning of UIN on invoice:
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 earlier given to UIN entities till March, 2020.
It has been stated in latest Circular that 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.
This means refund can be claimed by UIN holders even if their UIN is not mentioned on the inward supplies.
For accessing the Circular Click Here.
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
