Treat invoice repair and refund eligibility as separate tests
For an eligible section 55 claimant using CGST Rule 95, absence of the applicant’s UIN on a tax invoice does not automatically end the inquiry. The proviso to Rule 95(3) allows the refund on that invoice only if a copy duly attested by the applicant’s authorised representative is submitted with RFD-10. That documentary route does not cure an ineligible claimant, a non-qualifying purchase or failure of the applicable notification conditions. Framework checked on 26 October 2026. ICAI 2026 GST bare law: Rule 95.
Establish the notified entitlement
Notification 16/2017-Central Tax (Rate) identifies specified UN/international organisations and diplomatic categories with conditions. UN or specified international-organisation claims require the stated official-use certificate. Diplomatic claims depend on the MEA Protocol Division certificate based on reciprocity and the applicable goods/services evidence. Circular 63/37/2018 explains that reciprocity letters may contain value or end-use restrictions. Do not assume that possession of a UIN makes every invoice refundable or imports another claimant’s conditions.
Use the current rule rather than an expired temporary concession
Notification 40/2021-Central Tax inserted the missing-UIN proviso with effect from 1 April 2021. The current Rule 95 text must control the documentary working; an older temporary waiver or historic invoice-value condition should not be applied mechanically to a current claim. The ordinary rule also requires receipt from a registered person against a tax invoice and the name and GSTIN or UIN of the applicant on that invoice, subject to the missing-UIN proviso and other notification conditions. The proviso addresses absence of the UIN; it does not waive identification of the applicant by name.
Link the attested copy to the exact claim row
Maintain invoice number/date, supplier identity, applicant identity, tax head, receipt details and the applicable eligibility evidence. Identify which invoice lacks UIN and link its attested copy to the corresponding RFD-10/GSTR-11 working. The attestation is by the authorised representative of the applicant; do not invent a general requirement for every copy to be notarised. Keep authority evidence and avoid altering a supplier document without a proper correction basis.
Reconcile the claim population and tax heads
Rule 95 specifies RFD-10 once every quarter with the inward-supply statement in GSTR-11 and provides for RFD-02 acknowledgement. Separate eligible tax, excluded invoices, unsupported documentation, adjustments and earlier claims. The worked examples isolate CGST amounts on otherwise qualifying supplies with the stated conditions satisfied; they do not establish entitlement to SGST, IGST or a uniform percentage refund. Verify the applicable framework and limitation separately for the actual claimant and period.
Close exceptions before treating the working as a refund receivable
An incomplete invoice package can be an outstanding evidence task rather than a sanctioned refund. Distinguish the amount requested, the amount supported, the amount sanctioned and bank credit. Do not count the same invoice twice merely because both an original and an attested copy appear in a folder. A common mistake is fixing the UIN evidence while ignoring a reciprocity restriction, the receipt date or an earlier refund claim.
Applicable primary references
ICAI 2026 GST bare law: Rule 95 CBIC Notification 16/2017-Central Tax (Rate) Notification 40/2021-Central Tax: actual amendment reproduced by ICAI CBIC Circular 63/37/2018-GST: reciprocity-condition checks
Six worked illustrations
All facts and amounts below are fictional. Assumptions describe the model, not additional statutory rules.
Illustrative example 1: Attested-copy route for one invoice
Assume otherwise eligible CGST ₹12,000 is on an invoice missing the UIN. If the required authorised-representative attested copy is supplied with RFD-10 and all other conditions hold, the documentary exception concerns the full ₹12,000 amount; it is not an automatic 50% formula. Sanction remains subject to examination.
Illustrative example 2: Separate incomplete evidence
Candidate otherwise eligible CGST totals ₹40,000. Invoices carrying ₹9,000 lack both UIN and the required attested copies at review. The presently complete evidence population is ₹31,000, with ₹9,000 tracked for resolution. Do not describe the whole ₹40,000 as fully supported yet.
Illustrative example 3: Apply the actual notification restriction
Assume candidate CGST ₹50,000 includes ₹8,000 on purchases outside the claimant’s independently verified entitlement. The eligible base is ₹42,000 even if every invoice has a UIN or attested copy. Document repair cannot add the excluded ₹8,000 back.
Illustrative example 4: Remove a duplicate document row
A statement contains CGST ₹18,000, ₹7,000 and another ₹7,000 row representing the same second invoice. Unique supported CGST is ₹25,000, not ₹32,000. The attested copy and original are evidence for one invoice, not two claims.
Illustrative example 5: Prevent repeated refund claims
Otherwise supported candidate CGST is ₹60,000, of which ₹15,000 relates to invoices already refunded. The new non-overlapping population is ₹45,000. Retain the earlier claim reference rather than relying only on a different filing-quarter label.
Illustrative example 6: Reconcile request to actual payment
Assume supported requested CGST is ₹35,000, sanction is ₹32,000 and bank receipt is ₹30,000. The sanction difference is ₹3,000 and the sanctioned-but-unreceived amount is ₹2,000. Keep the reasons and payment evidence separate; neither difference automatically creates an additional lawful claim.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | Confirm claimant identity | UIN and applicable notified category. |
| 2 | Read entitlement conditions | Official-use certificate, reciprocity certificate or other applicable terms. |
| 3 | Identify received supplies | Invoice and goods/services receipt evidence. |
| 4 | Check registered suppliers | Supplier identity and tax-invoice status. |
| 5 | Identify missing UIN invoices | Exact invoice-level exception list. |
| 6 | Complete attested-copy evidence | Authorised representative’s attestation and authority. |
| 7 | Apply exclusions and adjustments | Notification restrictions, tax heads and supported amounts. |
| 8 | Remove duplicate and prior claims | Unique invoice keys and earlier refund references. |
| 9 | Complete filing-period checks | RFD-10, GSTR-11 and applicable limitation review. |
| 10 | Reconcile acknowledgement to payment | RFD-02, sanction outcome, differences and bank credit. |
Sixteen practitioner FAQs
1. Does a UIN alone establish refund entitlement?
No. Apply section 55 notification conditions to the actual claimant and supply.
2. Can a missing UIN invoice still be considered?
Rule 95(3)’s proviso supplies a specific attested-copy route for a missing UIN, subject to all other conditions, including the applicant’s name on the invoice.
3. Who attests the copy?
The authorised representative of the applicant.
4. Is notarisation universally required by this proviso?
The proviso refers to that representative’s attestation, not a universal notarisation condition.
5. Which form accompanies the attested copy?
The refund application in FORM GST RFD-10.
6. Which inward-supply statement is specified?
FORM GSTR-11 under Rule 95(1).
7. What acknowledgement does Rule 95 identify?
FORM GST RFD-02.
8. When was the missing-UIN proviso made effective?
Notification 40/2021 inserted it with effect from 1 April 2021.
9. Does attestation cure a non-qualifying purchase?
No. Documentary relief does not override the entitlement conditions.
10. Why read the diplomatic reciprocity certificate?
It can contain restrictions relevant to the claim’s value or use.
11. Do UN and diplomatic claimants have identical evidence conditions?
Do not assume so. Apply the relevant notification category.
12. Is every UIN refund limited to 50%?
No universal 50% rule is established by this article; the examples concern supported eligible CGST amounts.
13. Can original and attested copies be claimed separately?
No. They represent the same underlying invoice.
14. Does a new quarter make an already-refunded invoice eligible again?
No. Check prior claims at invoice level.
15. Is a supported working the same as a sanctioned refund?
No. Distinguish support, request, sanction and receipt.
16. Does this guide settle every tax head and limitation issue?
No. Verify the actual applicable tax-head framework and filing window independently.
Conclusion
A missing UIN on an invoice calls for the Rule 95 attested-copy route. It does not remove notification conditions, claimant eligibility or duplicate-claim checks.