Casual taxable person advance tax net of input tax credit clarified, and ISD excess credit recovery procedures specified.
Advance tax for a casual taxable person is to be computed on the estimated net tax liability after accounting for eligible input tax credit. Long-running exhibitions beyond the casual taxable person period require normal registration without advance tax and may use the allotment letter as business proof. Excess input tax credit distributed by an ISD must be recovered from recipient units with interest and penalty; recipients may voluntarily deposit via the prescribed form, otherwise recovery proceedings may be initiated, and the ISD is liable to a general penalty.

Cancellation of registration: streamlined portal process with mandatory final return and tax on stock liabilities and procedural safeguards.
Applications for cancellation in FORM GST REG-16 must include prescribed portal particulars and, unless incomplete or where the transferee entity is unregistered, be accepted by the proper officer within thirty days of filing. Cancellation does not relieve past or future liabilities; a final return in FORM GSTR-10 must be filed within three months of effective cancellation, and tax on stock is payable by debiting electronic credit or cash ledger or by cash if shortfall exists. Debiting ledger balances is not a prerequisite for filing; ledger use is restricted from the specified effective date except to discharge liabilities up to final return filing.

TDS under GST: DDOs must record bunched TDS using a new GST TDS sub head in PAO Suspense for accounting compliance.
DDOs must account for aggregated TDS receipts using a new sub head under Head 8658.00.101-PAO Suspense designated GST TDS, per the Department of Revenue's modification to Circular No. 65/39/2018 GST; administrative officers must report implementation difficulties to headquarters.

GST exemption for religious and yoga residential programmes applies when the primary purpose is advancement; otherwise services are taxable.
Services by entities registered under Section 12AA for advancement of religion, spirituality or yoga are exempt from GST; residential programmes or camps charging fees that include boarding and lodging are exempt so long as the primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, where trusts primarily provide accommodation or food for consideration (including donations), or where activities are essentially fitness, aerobics, dance, music or similar secular classes, those services are taxable.

TDS under GST: DDOs must deduct, deposit via CPIN/CIN, and file monthly GSTR-7 while issuing GSTR-7A certificates.
Guidance requires DDOs to deduct GST TDS where contract thresholds apply, register on the GST portal, generate CPINs and deposit deducted amounts via NEFT/RTGS or OTC so that a CIN credits the DDO's electronic Cash Ledger. Two options are provided: individual bill wise CPIN generation and immediate deposit, or booking deductions to a Suspense Head and periodic bunching with consolidated CPINs. DDOs must file monthly Form GSTR-7, issue Form GSTR-7A certificates, and maintain the Annexure A register to document all TDS deductions.

GST on Priority Sector Lending Certificates: seller bank bears tax liability under forward charge for prior-period trading.
For PSLC trades between 1 July 2017 and 27 May 2018 the seller bank must pay GST on a forward charge basis, and a GST rate of 12 per cent applies; the clarification is effective from 12 September 2018.

E-way bill requirement: declaring a transporter's godown as an additional place of business stops e-way movement until onward transport.
Goods stored in a transporter's godown while in movement must be accompanied by a valid e-way bill; if the consignee declares that godown as its additional place of business (with the transporter's concurrence), transportation under the e-way bill ends when goods reach that godown and e-way bill validity need not be extended; any subsequent movement from that godown to other recipient premises requires a new valid e-way bill and both transporter and recipient must maintain prescribed records.

Refund entitlement for Canteen Stores Department clarified: procedures and documents for half-tax invoice-based refunds on inward supplies.
The circular prescribes an invoice-based refund entitlement for the Canteen Stores Department equal to fifty percent of tax paid on inward supplies destined for unit canteens or authorized customers, requiring quarterly manual filing in FORM GST RFD-10A with specified documents (undertaking of receipt, declaration of no prior claim, GSTR-3B and GSTR-2A copies, attested invoices not in GSTR-2A, and bank details). The proper officer must acknowledge receipt or issue a single deficiency memo within fifteen days, validate GSTINs, scrutinize returns and invoices, sanction fifty percent refunds by tax head, and coordinate with counterpart tax authorities for payment via PFMS.

Inter-State character of warehoused supplies: taxpayers paying central and state tax deemed compliant if amount equals integrated tax.
Supply of goods deposited in customs bonded warehouses retained an inter-State character, but portal constraints led suppliers to report such transfers as intra-State and pay central and state tax. The Commissioner directs a one-time administrative exception: suppliers who paid central and state tax will be deemed to have complied with tax-payment requirements if the total of central and state tax paid equals the integrated tax liability for those supplies.

Submission of FORM GSTR-2A enables refund processing and reliance on portal data, with prescribed electronic ledger debit order.
Claimants must submit a printout of FORM GSTR-2A and Annexure-A with FORM GST RFD-01A and ARN; the proper officer will rely on FORM GSTR-2A as evidence of supplier accountal and need not insist on invoices whose details appear in GSTR-2A, though hard copies may be called for if GSTR-2A is incomplete. Refund of unutilized ITC is the least of three prescribed amounts and must be debited from the electronic credit ledger in the order: Integrated Tax, then Central and State/UT tax equally, with specified procedures for re-crediting on rejection and for disbursal obligations.

Lapsing of accumulated input tax credit on fabrics clarified; formula-based calculation and exclusions for services, capital goods and exports.
Amendment removes the refund bar prospectively for supplies of specified fabrics and provides that accumulated input tax credit on inputs attributable to inverted duty structure for inward supplies received up to the cut-off shall lapse to the extent unutilised after payment of tax for the cut-off month. Lapsing is limited to credits on inputs, excludes input services and capital goods, and the amount is to be determined using the formula applied for refundable inverted-duty credit, excluding zero-rated supplies. Taxpayers must self-assess and disclose the lapsed amount in their return and retain supporting calculations.

Exemption for vocational training: private ITIs offering approved designated trades are GST-exempt; other trades taxable.
Private ITIs offering approved vocational educational courses qualify as an educational institution and services for designated trades are exempt from GST; services for non-designated trades are taxable. Entrance fees and admission or examination services for designated trades by private ITIs are exempt, whereas the same services for non-designated trades attract GST. Government ITI services to individual trainees, including training and examinations, are exempt as government-provided services to individuals.

Concessional GST on fertilizers supplied for direct use or as inputs for complex agricultural fertilizers applies under specified rate provisions.
Fertilizers under Chapter 31 headings 3102-3105 supplied for direct agricultural use or as inputs to manufacture complex fertilizers for soil or crop use attract the concessional GST rate; items under those headings clearly not intended as fertilizers do not qualify for the concession and attract the higher rate.

GST on petroleum gases: liability confined to net quantity retained by manufacturer; returned gas taxed when resupplied.
GST is to be levied by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for production; returned quantities attract GST only if and when the refinery supplies them to another person. The clarification applies mutatis mutandis to other feedstock-retention arrangements and directs that net billing be based on the amount retained by the recipient.

GST classification clarifications confirm applicable tax rates for specified goods and services, resolving tariff and eligibility ambiguities.
Clarifies GST classification and applicable rates for specified goods and services by applying HSN explanatory notes and the General Rules for Interpretation: fortified toned milk is nil-rated under HSN 0401; all beet and cane sugar under heading 1701 attract the lower rate by exclusion from a higher-rate entry; both plain and modified tamarind kernel powder under chapter 13 attract the lower rate; drinking water supplied for public purposes (not in sealed containers) is nil-rated; normal human plasma and plasma products attract different rates; wipes are classified by essential character under headings for cosmetics or detergents; metallised yarns (kasab) are taxed as yarn; marine engines as vessel parts; cotton quilts defined by filling; bus body building treated as supply or service based on transaction; disc brake pads classed as vehicle parts.

GST exemption for ambulance services continues for government and contracted private ambulance transport under public health provisions.
Ambulance transportation of patients is exempt from GST as health care or public health-related activity entrusted to Panchayats and Municipalities. Services provided by private providers to State Governments under the National Health Mission are exempt when supplied as a pure service to government; if supplied as a composite supply, the exemption applies only where the value of goods in the composite does not exceed the notification's permitted threshold.

Withdrawal of administrative circular clarifies catering services GST treatment incorporated into state tax notification; circular withdrawn and implementation effective.
Circular No. 28/02/2018 GST, which clarified the GST rate on catering services supplied in educational institution messes or canteens, has been incorporated into Notification No. 13/2018 State Tax (Rate) following GST Council decisions and is withdrawn with effect from 27.07.2018; implementation issues are to be reported to the Commissioner's office, and the communication records the circular as coming into force from 31.07.2018.

Place of supply requirement: invoices for inter state supplies must state place and State of supply or face compliance penalties.
Registered persons supplying in the course of inter State trade or commerce must specify the place of supply together with the name of the State on the tax invoice to give effect to the destination based taxation principle; failure to comply may attract penalties and taxpayers should determine place of supply by reference to the Integrated GST place of supply provisions.

Interception of conveyances: release limited to non-violating consignments; detention only for violating consignments under GST rules.
The circular amends interception procedures by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It confirms that once physical verification during transit has occurred at one place, further verification in the State is not required unless specific information of evasion arises. Hard copies of prescribed notices/orders may serve as proof of initiation between tax authorities where electronic forms are unavailable. Detention or confiscation is limited to goods or conveyances proven to violate the GST Act or rules, with an illustration showing only non-compliant consignments are subject to detention/confiscation.

Supply characterisation for free of cost goods determines GST liability and input tax credit reversal implications.
Where moulds and dies owned by an OEM are provided free of cost to an unrelated component manufacturer, such provision is not a supply and the OEM need not reverse input tax credit; the component manufacturer must not add the cost of those moulds/dies to the value of its supplies. If, however, contracts envisage components made using moulds/dies belonging to the component manufacturer but supplied free by the OEM, the amortised cost must be added to component value and the OEM must reverse credit. Separate valuation applies where goods and services are invoiced separately, auction principals and auctioneers may maintain books at principal place on notice and remain eligible for input tax credit, and rail deliveries require production of the e way bill.