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    <title>Mandatory mention of GSTIN or UIN on tax invoices - Rule 46 of CGST Rules, 2017</title>
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    <description>Suppliers must include the GSTIN or UIN of the registered recipient on every tax invoice to satisfy the invoice particulars requirement; failure to do so has prevented recipients from availing input tax credit and has created compliance difficulties for UIN holders. Registered suppliers are therefore requested to record recipient GSTIN/UIN on all invoices, and Trade Associations should circulate this requirement to their members.</description>
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      <title>Mandatory mention of GSTIN or UIN on tax invoices - Rule 46 of CGST Rules, 2017</title>
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      <description>Suppliers must include the GSTIN or UIN of the registered recipient on every tax invoice to satisfy the invoice particulars requirement; failure to do so has prevented recipients from availing input tax credit and has created compliance difficulties for UIN holders. Registered suppliers are therefore requested to record recipient GSTIN/UIN on all invoices, and Trade Associations should circulate this requirement to their members.</description>
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