https://www.taxtmi.com/circulars?id=57229 UIN agencies must submit a manual invoice-level statement with quarterly FORM RFD-10 refund applications until system FORM GSTR-11 shows invoice-wise details; officers should not demand originals unless necessary. Recording the UIN on supplier invoices is mandatory and non-compliance may invite action, but a one-time waiver for earlier quarter omissions is permitted if copies are submitted and attested by the agency's authorised representative, subject to applicable notification conditions. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 01 Aug 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57229 UIN agencies must submit a manual invoice-level statement with quarterly FORM RFD-10 refund applications until system FORM GSTR-11 shows invoice-wise details; officers should not demand originals unless necessary. Recording the UIN on supplier invoices is mandatory and non-compliance may invite action, but a one-time waiver for earlier quarter omissions is permitted if copies are submitted and attested by the agency's authorised representative, subject to applicable notification conditions. Circulars GST - States Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57229