Quoting 'Unique Identity Number' on invoice is necessary under GST: FinMin

The finance ministry on Monday said quoting of the Unique Identity Number (UIN) on the invoice is necessary amid complaints from foreign diplomatic missions and UN bodies about the unwillingness of vendors and e-commerce sites to record the 15-digit number while making sales to them.

The 15-digit UIN is allotted to a specialised agency of the United Nations Organisation or multilateral financial institution and organisation, consulate or embassy of foreign countries.

First two digits of the UIN denotes state code where such entity is located.

In a statement, the ministry said complaints have been received from the foreign diplomatic missions/UN organisations regarding unwillingness of vendors/suppliers/e-commerce websites to record the UIN while making sales to them.

"It may be noted that supply to foreign diplomatic missions/UN organisations is like any other business to consumer (B2C) supply and will not have any additional impact on the supplier's tax liability," the release said.

Recording of UIN while making such supplies will enable foreign diplomatic missions/UN organisations to claim refund of the taxes paid by them in India, it said.

"Therefore, it is advised that suppliers should not decline to record the UIN of the embassies/missions/ consulates or UN organisations on the tax invoice," it added.

The ministry further said that recording of the UIN on the invoice is a necessary condition under Central Goods and Services Tax (CGST) Rules and contravention of the rule may attract punitive action.

Search functionality for UIN is available on the GST Common Portal in 'Search Taxpayer' option. On entering UIN and captcha, details of the entity could be found.