CBIC had provided waiver from recording the UIN (Unique Identification Number) on the invoices issued by retailers/other suppliers to the UIN entities till March, 2020 vide Circular No.63/37/2018-GST. CBIC came to know that non-recording of UINs had continued even after 31st March, 2020. Therefore, CBIC 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.