https://www.taxtmi.com/circulars?id=61594 Because the system-generated FORM GSTR-11 lacks invoice-level details, UIN agencies must submit a manual invoice-wise statement with FORM RFD-10; officers should avoid requesting original invoices. Recording the UIN on invoices is mandatory under rule 46 and non-compliance may attract action. A one-time waiver is allowed for past quarters where UINs were omitted provided attested invoice copies are submitted to jurisdictional officers, and refunds must meet the conditions of applicable GST rate and related notifications. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 24 Jun 2019 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61594 Because the system-generated FORM GSTR-11 lacks invoice-level details, UIN agencies must submit a manual invoice-wise statement with FORM RFD-10; officers should avoid requesting original invoices. Recording the UIN on invoices is mandatory under rule 46 and non-compliance may attract action. A one-time waiver is allowed for past quarters where UINs were omitted provided attested invoice copies are submitted to jurisdictional officers, and refunds must meet the conditions of applicable GST rate and related notifications. Circulars Central Excise Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61594