Nil refund declaration and GST refund filing eligibility clarified for the same period and category.
Eligibility for filing a refund application in Form GST RFD-01 for a specified period and category is addressed where an application declaring Nil refund for the same period and category has already been filed. The communication forwards the corresponding GST circular and directs State Tax officers to be informed of its contents and to ensure compliance with the clarification on refund filing eligibility.

Export authorisation for SCOMET items: temporary demo and exhibition exports allowed subject to conditions, approvals, and return obligations.
Amendment to Para 2.79D sets procedures for temporary export authorisations of SCOMET items for demo/display/exhibition/tenders/RFP/RFQ/NIT: Chairman IMWG grants approvals subject to no end user certificate, no commercial transactions, prohibition of transfers to UNSC sanctioned or high risk destinations, limits on quantities, and submission of event proof, participation documents and a firm undertaking that items remain in exporter custody and will be returned with Bill of Entry within the prescribed period. Imported items may be re exported to the original supplier or OEM on proof of import and undertakings; other foreign recipients require additional verification. All authorisations are placed before IMWG ex post facto.

GST exemption on state liquor licence fees confirmed as not supply; limited to state grants, not other licences.
The grant of alcoholic liquor licences by State Governments against consideration is to be treated as neither a supply of goods nor a supply of service, implementing the GST Council recommendation; this exemption applies to licence fee and application fee previously taxable under the service regime and is confined to State grants of liquor licences, not extending to other licences or privileges where GST is payable.

Effective date of explanation confirmed retroactive application to entry under Section 11(3) JGST Act despite conflicting language.
An explanation inserted under the statutory power to add explanations within one year of a notification is effective from the inception of the original concessional rate entry; the later notification's separate commencement language does not alter the explanation's retroactive operation, and the explanation should be applied from the entry's original effective date.

Supply of securities under securities lending is taxable; lender paid GST earlier, borrower now liable under reverse charge.
Lending of securities under the Securities Lending Scheme, 1997 is a taxable service when the lender charges a lending fee; intermediaries' facilitation is separately taxable. The supply is classifiable under financial services attracting 18% GST. For 01.07.2017-30.09.2019 the lender was liable under forward charge (IGST) and from 1 October 2019 the borrower is liable under reverse charge (IGST).

Place of supply: ancillary testing on recipient provided prototypes adopts recipient location for tax purposes.
Where testing on recipient provided prototype hardware is ancillary to the principal software and integrated circuit design service in a composite supply, the place of supply is the location of the service recipient; the separate place of supply provision for goods physically made available by the recipient does not apply to determine the place for such ancillary testing.

GST exemption for educational institutions applies to DG Shipping approved maritime courses recognised under shipping law, subject to notification conditions.
Services provided by Maritime Training Institutes offering courses and assessments approved by the Director General of Shipping and leading to certificates of competency under the Merchant Shipping Act and STCW Rules qualify as services by an educational institution and are exempt from GST, subject to meeting the conditions of the applicable exemption notification.

GST on airport levies: Airlines collecting PSF and UDF as pure agents exclude those charges from their taxable value.
PSF and UDF charged by airport operators constitute consideration for services to passengers and are liable to GST. Airlines that collect these levies as a pure agent must separately indicate the actual amounts and the GST payable by the airport operator; such amounts are excluded from the value of the airline's supply and the airline is not liable to pay GST on them. Airport operators remain liable to account for GST on PSF and UDF; collection charges paid to airlines are taxable in the hands of the airlines.

GST classification of petroleum exploration support services distinguishes operational extraction support from professional and consulting exploration services.
GST classification distinguishes operational support for petroleum, gas extraction and mining under heading 9986 from professional, technical and consulting exploration services under heading 9983. Heading 9986 covers extraction support such as well operations, test drilling connected with petroleum and gas extraction, and contract operation of extraction units. Heading 9983 covers geological and geophysical consulting, feasibility studies, project evaluation, subsurface surveying, and mineral exploration and evaluation information. Services outside these entries must be classified under their respective headings and taxed accordingly.

GST classification clarifications align rates for processed legumes, almond milk, sprayers, leased imports, solar parts and medical-device components.
Dried legumes receiving only mild heat treatment without added ingredients remain under HS 0713, attracting 5% GST when branded and packed in a unit container and otherwise remaining exempt. Almond milk falls under the residual tariff item and attracts 18% GST, while all mechanical sprayers attract 12% GST. IGST exemption for qualifying leased imports is subject to bond, service-tax payment, disposal restrictions and re-export conditions. Parts for solar water heaters qualify for 5% GST, and parts solely or principally used with specified medical devices are classified with those devices and attract 12% IGST.

Secondary and post-sales discount clarifications under GST are withdrawn retrospectively to support uniform implementation across field formations.
Clarifications concerning GST treatment of secondary or post-sales discounts are withdrawn ab initio under section 168(1) of the Jharkhand Goods and Services Tax Act, 2017. The withdrawal follows representations expressing apprehension about the implications of the earlier clarification and is intended to ensure uniform implementation of GST provisions across field formations. Suitable trade notices are requested to publicise the withdrawal.

Post-appeal GST refund procedure permits a fresh application without repeat credit-ledger debit, subject to prescribed order details and documents.
A registered person obtaining a favourable appellate or other forum order against a refund rejection must file a fresh FORM GST RFD-01 application under the category for assessment, appeal, or other orders. Amounts already debited from the electronic credit ledger for the original claim need not be debited again. The application must contain order particulars and supporting orders. The proper officer processes the permitted refund amount, issues FORM GST RFD-06 and FORM GST RFD-05, and re-credits any remaining rejected balance subject to the prescribed undertaking and absence of a higher challenge.

GST refund reapplication permits correction of inadvertent NIL claims through the Any Other category, subject to specified conditions.
Registered persons who inadvertently filed a NIL refund application may reapply for the same period through the "Any Other" category with the required supporting documents. Reapplication requires a prior NIL claim and, for unutilised input tax credit refunds relating to exports, SEZ supplies, or inverted tax structure, no later-period claim under the same category. The proper officer determines eligibility and admissible refund, may require debit through FORM GST DRC-03, and then issues the refund and payment orders.

Centralised processing of foreign deputations requires submission via International Customs Division and prescribed-format approval.
All proposals for foreign visits or deputations under CBIC must be routed through the International Customs Division (ICD), which will process submissions, obtain approvals and financial concurrence, and issue deputation orders. Wings must secure Member in Charge approval before forwarding proposals to ICD; NACIN Faridabad will process MCTP and probationary international attachments then forward approved files to ICD. Submissions must follow the Board's prescribed format requiring meeting details, invitation and agenda attachments, funding source, justification, past participation, and names and designations of proposed officers.

HSN code correction for Urad imports requires applicants to use the revised classification in quota applications.
Corrigendum rectifies the Exim/HSN code from 0713 31 90 to 0713 31 10 and amends the item description from Vigna radiata to Vigna mungo, effective upon Gazette publication; Trade Notice No. 44/2019-2020 requires applicants for the additional Urad import quota to state HSN code 07133110 when applying for the quota.

Non-filing of GST returns triggers GSTR-3A notice, best judgment assessment and potential recovery if returns remain unfurnished.
Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases.

Best judgment assessment: officers may assess tax liability of return non filers after notice if returns remain unfurnished.
A system of reminders and alerts must precede statutory action; issuance of FORM GSTR-3A requires the taxpayer to furnish the return within fifteen days. If the return remains unfurnished, the proper officer may proceed to make a best judgment assessment in FORM GST ASMT-13 using available data (including GSTR I, GSTR 2A and e way bill information), upload the summary in FORM GST DRC07, and levy interest and penalty. A valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn; otherwise recovery and further enforcement may follow.

Notice to return defaulters triggers best judgement assessment and recovery measures if the return remains unfurnished.
A prescribed sequence addresses non-filing of returns: send pre-due reminders and immediate post-due notifications; issue FORM GSTR-3A requiring return within fifteen days; if not complied with, make a Best Judgment Assessment under section 62 in FORM GST ASMT-13 using available data sources and upload the summary in FORM GST DRC-07; if a valid return is filed within the statutory period after assessment the order is deemed withdrawn, otherwise initiate recovery and possible cancellation of registration, with provisional attachment available in deserving cases.

Re-assessment of Bills of Entry linked to appellate modification before refund claims for excess duty can be processed.
Re-assessment of Bills of Entry for refund of excess duty is to follow the final outcome of the appellate process. A refund claim under Section 27 cannot be entertained unless the assessment or self-assessment is first modified through the appropriate proceedings, and re-assessment must be made in accordance with the appellate order. The concerned groups are directed to re-assess the Bill of Entry as per the appellate authority's direction, and consequential refund is to be handled by the Refund Section. Suo motu re-assessment by the group is not to be done in such cases.

Minor investment guardian rules require updated KYC and bank details and suspension of systematic instructions until majority.
Payments for investments in a minor's mutual fund account must come only from the minor's bank account or a joint minor guardian account; on majority the investor must provide updated KYC and bank details and transactions are suspended until status is updated. AMCs must suspend SIP/STP/SWP standing instructions on attainment of majority and employ image based processing, common transmission and NOC forms, a uniform document set and a standard unclaimed funds process for transmission claims, with AMFI prescribing mandatory templates and procedures.