<h1>E-commerce Vendors Must Record UIN for Diplomatic Sales to Ensure Tax Refunds, Comply with Rule 46 CGST Rules 2017.</h1> Complaints have arisen from Foreign Diplomatic Missions and UN Organizations about vendors and e-commerce sites refusing to record their Unique Identity Number (UIN) during transactions. Suppliers are reminded that sales to these entities are akin to Business to Consumer (B2C) transactions and do not affect tax liability. Recording the UIN is crucial for these entities to claim tax refunds. The UIN is a 15-digit number, with the first two digits indicating the state code. Compliance with Rule 46 of the CGST Rules, 2017, is mandatory, and non-compliance may result in penalties. A search function for UIN is available on the GST Common Portal.