Waiver from recording of UIN on invoices allowed where attested invoice copies are submitted to the jurisdictional officer. A waiver permits suppliers who omitted the UIN on invoices for the specified months to rely on attested invoice copies for refund claims, provided the copies are attested by an authorised representative of the UIN entity and submitted to the jurisdictional officer; the State has adopted the central circular mutatis mutandis and treats the instruction as clarificatory while inviting reports of implementation difficulties.
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.
Waiver from recording of UIN on invoices allowed where attested invoice copies are submitted to the jurisdictional officer.
A waiver permits suppliers who omitted the UIN on invoices for the specified months to rely on attested invoice copies for refund claims, provided the copies are attested by an authorised representative of the UIN entity and submitted to the jurisdictional officer; the State has adopted the central circular mutatis mutandis and treats the instruction as clarificatory while inviting reports of implementation difficulties.
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