Principal-agent relationship clarified; guidance issued on credit recovery, refunds including CSD, and e way bill storage rules. Clarifies that agent actions may be treated as principal acts under Schedule I of the CGST Act; directs recovery of arrears for wrongly availed CENVAT credit and reversal of inadmissible transitional credit under existing procedures; provides refund-related clarifications and specific processing instructions for Canteen Stores Department refund applications; and issues guidance on e-way bill obligations when goods are stored in a transporter's godown, referencing five related circulars and asking trade bodies to circulate the guidance.