CBIC waives recording of UIN on invoices for April, 2020 to March, 2021

CBIC issues clarification on waiver from recording of UIN on the invoices issued by the retailers/suppliers, pertaining to the refund claims from April 2020 to March 2021; Adds condition for waiver that the copies of such invoices must be attested by the authorized representative of the UIN entity and submitted to the jurisdictional officer; Explains that the waiver has been granted  considering that the issue of non-recording of UINs has continued even after M...