UIN invoice requirement: agencies may submit attested invoice copies and manual statements where system lacks invoice details. Where system-generated FORM GSTR-11 lacks invoice-wise details, UIN agencies must submit a manual statement of all invoices with FORM RFD-10; officers should not request originals unless necessary. Recording the UIN on supplier invoices is mandatory under rule 46, and non-recording may invite action. A one-time waiver for missing UINs for specified past quarters is allowed if invoice copies are submitted, attested by the agency's authorized representative, and the claims meet applicable notification conditions.
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Provisions expressly mentioned in the judgment/order text.
UIN invoice requirement: agencies may submit attested invoice copies and manual statements where system lacks invoice details.
Where system-generated FORM GSTR-11 lacks invoice-wise details, UIN agencies must submit a manual statement of all invoices with FORM RFD-10; officers should not request originals unless necessary. Recording the UIN on supplier invoices is mandatory under rule 46, and non-recording may invite action. A one-time waiver for missing UINs for specified past quarters is allowed if invoice copies are submitted, attested by the agency's authorized representative, and the claims meet applicable notification conditions.
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