Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021 - GST - States - Trade Circular No. 04 T of 2021

Office of the Commissioner of State Tax, Maharashtra State, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400 010. TRADE CIRCULAR No. JC (HQ)-1/GST/2021/ADM-8 dated 12 January, 2021. Trade Circular No. 04 T of 2021 To, . . Subject: Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021-regarding Ref : Circular No. 144/14/2020-GST dated the 15 th December 2020 issued by the CBIC. Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis , in implementation of the MGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (Sanjeev Kumar) Commissioner of State Tax, Maharashtra State, Mumbai 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 GST Policy Wing New Delhi, dated the 15th December,2020 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-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 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 (GST)