Mandatory GSTIN or UIN on tax invoices required to ensure recipients can claim input tax credit and maintain compliance. Suppliers must include the GSTIN or UIN of the registered recipient on every tax invoice to satisfy the invoice particulars requirement; failure to do so has prevented recipients from availing input tax credit and has created compliance difficulties for UIN holders. Registered suppliers are therefore requested to record recipient GSTIN/UIN on all invoices, and Trade Associations should circulate this requirement to their members.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory GSTIN or UIN on tax invoices required to ensure recipients can claim input tax credit and maintain compliance.
Suppliers must include the GSTIN or UIN of the registered recipient on every tax invoice to satisfy the invoice particulars requirement; failure to do so has prevented recipients from availing input tax credit and has created compliance difficulties for UIN holders. Registered suppliers are therefore requested to record recipient GSTIN/UIN on all invoices, and Trade Associations should circulate this requirement to their members.
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