The Central Board of Indirect Taxes and Customs (CBIC) announced the rejection of a recording of a Unique Identification Number (UIN) on the GST invoices 
Know the step by step guide related to generating e-invoice under GST along with benefits. On 37th GST Council Meeting, FM has approved the E-invoice system for traders
for the months of April 2020 to March 2021.
“Vide Circular No.63/37/2018-GST dated 14th September 2018 & corrigendum to the said circular dated 6th September 2019, a waiver from a recording of UIN on the invoices issued by retailers/other suppliers were given to UIN entities till March 2020,”
Through the notice of CBIC, the problem of non-recording of UINs has carried despite after 31, March 2020. Thus a rejection from a recording of UIN on the invoices issued by the retailers/suppliers has been declared by the board sustaining to refund the claim from April 2020 to March 2021 as per the condition that the copies of these invoices are signed by the head representative if UIN entity and is then submitted to the jurisdictional officer.
The Central Board of Indirect Taxes 
These types of taxes paid on Consumption by the consumer but they do not pay directly to the government (unlike income tax). For example, GST, Sales Tax, VAT, Custom Duty and Octroi Tax and Customs (CBIC) has taken this decision 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.
