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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CGST Act Notice: Manual Invoice Submission Required for UIN Agency Refunds; One-Time Waiver for Missing UINs Granted.</h1> The Trade Notice addresses queries on processing refund applications for Unique Identification Number (UIN) agencies under the Central Goods and Services Tax (CGST) Act, 2017. It clarifies that UIN agencies must manually submit a statement of invoices with their refund applications until system-generated forms include invoice-level details. Suppliers must record UINs on invoices, and non-compliance may lead to action under the CGST Act. A one-time waiver is granted for missing UINs on invoices for specific quarters, provided the invoices are submitted and attested by UIN agency representatives. The notice urges broad dissemination of this information among trade members.
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