UIN compliance: invoice-level documentation required for refund claims; manual statements and attested waiver allowed. UIN agencies must submit a manual invoice-level statement with quarterly FORM RFD-10 refund applications until system FORM GSTR-11 shows invoice-wise details; officers should not demand originals unless necessary. Recording the UIN on supplier invoices is mandatory and non-compliance may invite action, but a one-time waiver for earlier quarter omissions is permitted if copies are submitted and attested by the agency's authorised representative, subject to applicable notification conditions.
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UIN compliance: invoice-level documentation required for refund claims; manual statements and attested waiver allowed.
UIN agencies must submit a manual invoice-level statement with quarterly FORM RFD-10 refund applications until system FORM GSTR-11 shows invoice-wise details; officers should not demand originals unless necessary. Recording the UIN on supplier invoices is mandatory and non-compliance may invite action, but a one-time waiver for earlier quarter omissions is permitted if copies are submitted and attested by the agency's authorised representative, subject to applicable notification conditions.
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