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of <h1>India Waives UIN Requirement on Invoices for Refund Claims from April 2020 to March 2021.</h1> The Government of India, through the Central Board of Indirect Taxes and Customs, has issued a circular waiving the requirement for recording Unique Identification Numbers (UIN) on invoices for the period from April 2020 to March 2021. This waiver applies to invoices issued by retailers and suppliers related to refund claims. To qualify for this waiver, invoices must be attested by an authorized representative of the UIN entity and submitted to the relevant jurisdictional officer. The circular requests that trade notices be issued to disseminate this information, and any implementation difficulties should be reported to the Board.
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