Mandatory mention of GSTIN or UIN on tax invoices - Rule 46 of CGST Rules, 2017 - GST - TRADE NOTICE NO 25/2018 PrCC/GST/UIN

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX KARNATAKA ZONE, P.B.N0. 5400, C.R. BUILDING, QUEENS ROAD, BENGALURU-560001 C. No. IV/16/210/2018 PrCCO-GST IV/3134 Dated:- 10.09.2018 TRADE NOTICE NO 25/2018 PrCC/GST/UIN Sub:- Mandatory mention of GSTIN or UIN on tax invoices - Rule 46 of CGST Rules, 2017 - reg Attention of the Trade is invited to Section 31 of the CGST Act, 2017 and Rule 46 of the CGST Rules, 2017 wherein every registered person supplying taxable goods or services or both shall issue a tax invoice containing such /particulars as mentioned in Rule 46 of the said Rules. 2. One of the particulars required to be mentioned in the tax invoice issued by the supplier is the name, address and GSTIN or UIN of the registered person. 3. It has been brought to the notice of this office that many registered suppliers, particularly the telecom service providers, banks and retail outlets are not mentioning the GSTIN or UIN details o the registered recipient m their tax invoices in spite of the registered recipient furnishing their GSTIN or UIN details to the supplier. This has resulted in the registered recipients not being able to avail the input tax credit on such tax invoices. In the case of Embassies/Consulate and their staff who are holding UIN, the fact that the UIN number is not mentioned on the tax invoices by the registered supplier, is creating difficulties in compliance. 4. Therefore, in view of Rule 46(e) of the CGST Rules, the Trade is hereby requested that all registered suppliers of goods or services or both should mention the GSTIN or UIN details of the registered recipient on every ta invoice raised by them. 5. All Trade Associations are requested to circulate the contents of this Trade Notice to their members, goods and service providers in particular and trade in general. 6. This issues with the approval of the Principal Chief Commissioner. (Amitesh Bharat Singh) Additional Commissioner (PrCCO)