https://www.taxtmi.com/circulars?id=56949 Where system-generated FORM GSTR-11 lacks invoice-wise details, UIN agencies must submit a manual statement of all invoices with FORM RFD-10; officers should not request originals unless necessary. Recording the UIN on supplier invoices is mandatory under rule 46, and non-recording may invite action. A one-time waiver for missing UINs for specified past quarters is allowed if invoice copies are submitted, attested by the agency's authorized representative, and the claims meet applicable notification conditions. en-us Fri, 13 Apr 2018 00:00:00 +0530 Sat, 14 Apr 2018 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56949 Where system-generated FORM GSTR-11 lacks invoice-wise details, UIN agencies must submit a manual statement of all invoices with FORM RFD-10; officers should not request originals unless necessary. Recording the UIN on supplier invoices is mandatory under rule 46, and non-recording may invite action. A one-time waiver for missing UINs for specified past quarters is allowed if invoice copies are submitted, attested by the agency's authorized representative, and the claims meet applicable notification conditions. Circulars GST Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56949