UIN on invoices: mandatory recording; failure may invite action but conditional one-time waiver permitted with attested invoice copies. Because the system-generated FORM GSTR-11 lacks invoice-level details, UIN agencies must submit a manual invoice-wise statement with FORM RFD-10; officers should avoid requesting original invoices. Recording the UIN on invoices is mandatory under rule 46 and non-compliance may attract action. A one-time waiver is allowed for past quarters where UINs were omitted provided attested invoice copies are submitted to jurisdictional officers, and refunds must meet the conditions of applicable GST rate and related notifications.
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Provisions expressly mentioned in the judgment/order text.
UIN on invoices: mandatory recording; failure may invite action but conditional one-time waiver permitted with attested invoice copies.
Because the system-generated FORM GSTR-11 lacks invoice-level details, UIN agencies must submit a manual invoice-wise statement with FORM RFD-10; officers should avoid requesting original invoices. Recording the UIN on invoices is mandatory under rule 46 and non-compliance may attract action. A one-time waiver is allowed for past quarters where UINs were omitted provided attested invoice copies are submitted to jurisdictional officers, and refunds must meet the conditions of applicable GST rate and related notifications.
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