Refund of accumulated input tax credit: procedural route and required electronic debit before refund order issuance.
A one-time procedural remedy allows taxpayers who already reversed ITC required to lapse to claim the accumulated ITC refund for the same tax period under the "any other" category in FORM GST RFD-01A, submitting all required documents; the proper officer will compute admissible refund under rule 89(5), require debit from the electronic credit ledger via FORM GST DRC-03, and thereafter issue FORM GST RFD-06 and FORM GST RFD-05. Subsequent claims must use the designated inverted-structure refund category.

Refund of unutilized input tax credit: procedural route revised to 'any other' category and DRC-03 debit requirement.
Registered persons who reversed ITC required to be lapsed should claim accumulated ITC refunds for the same period under the "any other" category in the refund form, submit all statutory supporting documents, and, after the proper officer calculates admissible refund, debit the payable amount from the electronic credit ledger via FORM GST DRC-03. Late reversals attract interest from the due date of the relevant return until actual reversal; eligibility to claim refunds remains subject to reversal and payment of interest. Corrected applications after deficiency memos may be resubmitted under the original ARN for processing.

Refund of accumulated ITC: portal workaround permits filing under 'any other' category pending officer adjustment and debit.
Provides a one time procedural remedy for taxpayers who reversed ITC in returns but face portal validation blocking full refund for accumulation due to inverted tax structure: file the affected period claim under "any other" in FORM GST RFD 01A with required supporting statements; the proper officer will calculate the admissible refund under the refund rules, request electronic credit ledger debit via FORM GST DRC 03, and upon receipt of debit proof issue the refund order and payment advice.

Transfer of Input Tax Credit: transferee may receive unutilized credit when a sole proprietor's business continues after death.
The circular clarifies that continuation of a sole proprietorship by a transferee or successor on the proprietor's death constitutes a transfer of business permitting transfer of unutilized input tax credit. The transferee/successor must register from the date of transfer and link to the transferor's GSTIN; they and the transferor are jointly and severally liable for tax, interest or penalty due. The transferee/successor shall file Form GST ITC-02 on the common portal before applying for cancellation, and upon acceptance the unutilized credit will be credited to the transferee's electronic credit ledger.

Registration verification: officers may reject fresh GST applications when prior cancellations persist without revocation filed.
Proper officers must scrutinise fresh registration applications where a taxpayer has an existing or previously cancelled registration on the same PAN; continued non-compliance and failure to apply for revocation will be treated as a deficiency in the application and may justify rejection. Officers should compare portal records, review FORM GST REG-01 entries and personnel details, and require convincing justification or documentation addressing prior cancellations and ongoing statutory breaches before granting new registration.

Refund of accumulated ITC: file under any other category when reversal recorded and comply with prescribed debit procedure.
Where taxpayers reversed ITC required to lapse, refund of accumulated ITC due to inverted tax structure for the same period may be filed under "any other" in FORM GST RFD-01A with all statutory supporting documents; the proper officer will calculate admissible refund under refund calculation rules, request debit from the electronic credit ledger through FORM GST DRC-03, and upon receipt of debit proof issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest until reversal and refund is payable only after reversal and interest payment.

NRO account eligibility expanded for LTV holders with visa, permit and quarterly reporting requirements to national authorities.
Authorized Dealers may allow SEBI registered FPIs and FVCIs to open non interest foreign currency accounts for investment. A single NRO Account may be opened for specified minority citizens of Bangladesh or Pakistan holding or applying for an LTV, subject to visa/permit validity, six monthly renewal where applicable, conversion upon Indian citizenship, and quarterly reporting of detailed account information to the Ministry of Home Affairs. SNRR accounts may operate beyond the seven year limit with RBI approval and are exempt from the seven year restriction for SEBI registered investors. Escrow Account rules in Schedule 5 have been replaced to align with the foreign investment regulations, permitting resident and non resident accounts and funding by guarantees.

Establishment of foreign offices: prior central bank approval waived where government sectoral licence or permission exists.
Prior Reserve Bank approval is not required to open a Branch Office, Liaison Office, Project Office or other place of business in India in the Defence, Telecom, Private Security and Information and Broadcasting sectors where government approval, licence or permission from the concerned ministry or regulator has been granted; defence-related Project Offices established pursuant to a contract with the Ministry of Defence, Service Headquarters or Defence PSUs likewise need no separate government reference. The term "permission" excludes general automatic-route FDI permissions; other BO/LO/PO conditions remain unchanged.

Transfer of input tax credit allowed on death of sole proprietor if successor files FORM GST ITC-02 before cancellation.
Clarifies that change in ownership due to death of a sole proprietor is a transfer of business; the successor must register citing "death of the proprietor" and may have unutilized input tax credit transferred by filing FORM GST ITC-02 electronically prior to cancellation. Upon acceptance the specified credit is credited to the successor's electronic credit ledger, and the transferor and transferee/successor are jointly and severally liable for tax, interest or penalty due from the transferor.

Registration verification may lead to rejection where prior cancellation was not revoked and disqualifying conditions persist.
Proper officers must scrutinise fresh GST registration applications where an existing registration on the same PAN exists or prior registration was cancelled; failure to apply for revocation while disqualifying conditions under section 29(2)(b) and (c) persist is a deficiency under rule 9(2) and may justify rejection under rule 9(4). Officers should verify earlier registrations and applicant disclosures on the common portal and reject applications if explanations or documents are not satisfactory.

Refund of accumulated input tax credit: file affected period claims under "any other" category and debit credit ledger as directed.
Procedural clarifications require taxpayers who reversed ITC that was to lapse under the specified notification to claim affected-period refunds in FORM GST RFD-01A under the "any other" category with all requisite documents; the proper officer will compute admissible refund under rule 89(5) and, if payable, instruct the taxpayer to debit the electronic credit ledger via FORM GST DRC-03 before issuing FORM GST RFD-06 and payment advice in FORM GST RFD-05.

Transfer of input tax credit: transferee may claim unutilized ITC after sole proprietor's death upon registration and ITC-02 filing.
Transfer on account of the death of a sole proprietor is treated as transfer of business; the transferee/successor must register citing death of the proprietor and may have unutilized electronic input tax credit transferred by filing FORM GST ITC-02 before seeking cancellation of the transferor's registration. The transferor and transferee/successor are jointly and severally liable for tax, interest or penalty due from the transferor, and the person continuing the business after death is liable for outstanding dues.

Tax Collected at Source excluded from GST valuation; treated as interim levy not part of supply value.
The corrigendum corrects earlier guidance and, after consultation with the CBDT, clarifies that Tax Collected at Source (TCS) under the Income Tax Act is an interim levy on potential income and not a tax on goods; accordingly, TCS is not includible in the value of supply for GST valuation and should be excluded when determining taxable value.

Registration verification: officers must reject new GST applications that conceal prior cancelled registrations or avoid revocation.
Proper officers must verify fresh GST registration applications against earlier or cancelled registrations on the same PAN via the common portal, analysing FORM GST REG-01 fields and applicant particulars; concealment of material information or failure to seek revocation where disqualifying conditions under section 29(2)(b)-(c) persist will constitute a deficiency and may justify rejection under rule 9 sub-rules (2) and (4).

Tax treatment of sales promotion schemes: clarifies when free samples, BOGO offers and discounts affect GST and ITC.
Clarifies GST treatment: free samples and gifts without consideration are not supply except under Schedule I and do not permit ITC on related inputs unless they qualify as supply; 'buy one get one free' is a single-priced multiple-item supply whose tax rate depends on whether it is a composite or mixed supply, with ITC available to the supplier; discounts agreed at or before supply and meeting statutory conditions may be excluded from value and attract ITC adjustments by recipients; secondary post-supply discounts cannot be excluded unless conditions are met, though credit notes may be issued commercially.

Transfer of input tax credit allowed on death of sole proprietor when successor continues business, with registration and joint liability.
Unutilized input tax credit of a deceased sole proprietor may be transferred to the transferee/successor who continues the business. The transferee must register with reason "death of the proprietor," file FORM GST ITC-02 electronically before applying for cancellation (FORM GST REG-16) to link GSTINs, and upon acceptance the specified credit is credited to the transferee's electronic credit ledger. Transferor and transferee/successor remain jointly and severally liable for tax, interest, and penalty due from the transferor.

Refund procedure for unutilized input tax credit: file under alternate category, debit electronic credit ledger, then refund issued.
Refunds of accumulated input tax credit where lapseable ITC has been reversed must be filed under the category "any other" for the same tax period, accompanied by statutory documents; the proper officer will compute admissible refund under WBGST Rules, request electronic debit via FORM GST DRC-03, and then issue refund order and payment advice. Those yet to reverse may use FORM GST DRC-03. Late reversals attract interest from the original due date until reversal; refunds payable only after reversal and interest payment. Merchant exporter refunds with supplier notifications follow the same "any other" filing and debit procedure. Manual re submission using the same ARN is permitted after deficiency memos.

Registration verification: reject fresh GST applications where prior cancellation persists and revocation has not been sought.
Proper officers must compare new registration applications with earlier registrations on the common portal, scrutinise FORM GST REG-01 entries and proprietor/partner/director details, and treat failure to seek revocation of cancellation while statutory conditions that caused cancellation persist as a deficiency under rule 9, allowing rejection of the fresh registration under sub rules (2) and (4) of rule 9 of the Manipur GST Rules.

Refund clarifications: state tax authorities instructed to adopt central GST guidance to ensure uniform implementation.
State tax officers are instructed to adopt the Central Board of Indirect Taxes and Customs' clarifications on refund issues (Circular No. 94/13/2019-GST dated 28 March 2019) to ensure uniform administration of refund provisions; this direction is issued under the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 and the Central Board circular is annexed for operational guidance.

Refund procedure for inverted tax credit clarified: claim under "any other" and follow prescribed debit and issuance steps.
Where portal validation blocks refund of accumulated ITC for periods in which ITC required to be lapsed was reversed, taxpayers may, as a one-time measure, file FORM GST RFD-01A under the "any other" category for the same period with all statutory documents; the proper officer will calculate admissible refund under rule 89(5), require debit from the electronic credit ledger via FORM GST DRC-03, and on proof of debit issue the refund order and payment advice. Late reversals attract interest until reversal date.