The Central Board of Indirect Taxes and Customs vide its notification dated 15th December 2020 has decided to give waiver from recording of UIN on the invoices issued by the retailers/suppliers, pertaining to the refund claims from April 2020 to March 2021, subject to the condition that the copies of such invoices are attested by the authorized representative of the UIN entity and the same is submitted to the jurisdictional officer.
The decision has taken in order to relax some rules which were earlier implemented to make sure the compliance is followed with guidelines. However, the taxpayers have raised the issue in doing so as they are incompatible in multiple compliance practices and have other core operations to do in their business.
