Tax treatment of sales promotion schemes clarifies supply classification and Input Tax Credit consequences under GST.
Clarification explains GST taxability, valuation and availability of Input Tax Credit for sales promotion schemes: free samples and gifts without consideration are not supplies (except under Schedule I) and attract no ITC for related inputs unless they qualify as supply; buy-one-get-one offers are treated as multiple supplies with tax determined by composite/mixed supply rules and ITC available for related inputs; invoice-discount and pre-established volume discounts can reduce taxable value if statutory conditions are met, while secondary post-supply discounts issued by credit note do not reduce value unless statutory conditions apply.

Limited review of consolidated accounts: principal auditor must follow auditing and review standards and standardised reporting formats.
Regulation 33(8) requires the listed entity's statutory auditor to undertake a limited review of audits of entities consolidated into the group's financials. The circular prescribes parties covered, replaces prior auditor report formats with standard templates for standalone and consolidated limited reviews and audits, mandates compliance with mandatory auditing and review standards and guidance on consolidated financial statements, and requires the principal auditor to plan, determine significant components and materiality, evaluate component auditor competence, issue consolidation instructions, obtain management representations, and document specified matters.

Rebate of State and Central Taxes and Levies: online duty credit scrip issuance with system-based approval and recovery safeguards.
Administrative framework for issuance and use of Duty Credit Scrips under the RoSCTL for apparel and made-ups: online ANF4 R applications with digital signature linking up to 50 shipping bills, system-based approval and RA issuance, split-scrips permitted, EDI and non-EDI port-specific registration rules, single-port registration required prior to use, 24-month validity, one-year filing deadline from shipping bill upload (no late cut), RA verification for non-EDI bills, duplicate scrip provision, broad exporter eligibility except denied entities, and document retention and recovery mechanisms including refund with interest for failures or excess grants.

Transport and Marketing Assistance for specified agricultural exports reimburses international freight and marketing costs subject to eligibility and documentation.
The scheme provides cash reimbursement for international freight and marketing of eligible agriculture exports to specified countries, available to registered exporters with valid RCMCs. Claims are filed quarterly online via ANF 7(A)A, supported by shipping/airway bills, commercial invoices, CA/ICWA/CS certificate and proof of landing, with a physical copy submitted to the Regional Authority within 30 days. Assistance is paid at notified regional rates per TEU for sea and per tonne for air; exclusions include FOB where no freight is paid, LCL, mixed cargo containers, bulk shipments, SEZ/EOU-origin exports, trans-shipments and courier/e-commerce consignments. Audit, recovery and 15% interest apply for ineligible or excess payments.

Transfer of input tax credit: central clarification adopted directing uniform implementation on death of a sole proprietor.
Transfer of input tax credit upon the death of a sole proprietor: state tax officers are directed to apply the central administrative clarification concerning succession, follow specified procedural steps for documentation and ledger adjustment, and ensure uniform implementation across field formations so eligible transferees can access the remaining input tax credit under GST rules.

Verification of registration applications: central clarifications must be followed to ensure uniform application across state tax field formations.
The State tax administration directs field officers to adopt and implement the central GST policy wing's clarifications on verification of new registration applications, requiring Additional Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax to follow the procedures and standards set out in the central circular so as to ensure uniform implementation of verification processes across all field formations.

Empanelment of valuers for seized and detained goods confirmed; appointments set for a one-year term under accepted conditions.
Chartered valuers were empanelled for valuation of seized, confiscated, detained and time-expired bonded goods; four nominees were recommended after interview and approved by the Commissioner of Customs (General-Disposal). Empanelment is governed by accepted terms and conditions and is for a one-year term or until termination, with possible extension by the competent authority.

Transfer of input tax credit on death of a sole proprietor allowed, subject to specified registration and ITC-02 filing procedures.
Unutilized input tax credit of a sole proprietor who dies may be transferred to the transferee/successor by the transferee filing FORM GST ITC-02 electronically in respect of the registration to be cancelled on account of death; FORM GST ITC-02 must be filed before filing the cancellation application (FORM GST REG-16) that links the transferor and transferee GSTINs. The transferee/successor and transferor are jointly and severally liable for any tax, interest or penalty due from the transferor, and the transferee must obtain registration citing death of the proprietor when filing FORM GST REG-01.

Registration verification: compare new GST applications with prior cancelled registrations to prevent evasion and allow rejection where deficiencies persist.
Proper officers must compare new registration applications with portal records of earlier registrations on the same PAN, verify reasons for prior cancellations and whether revocation of cancellation was sought; non application for revocation while the conditions for cancellation continue is a deficiency under the RGST Rules and may justify rejection of the fresh registration under rule 9.

Refund of accumulated ITC: portal workaround allows claim under "any other" with DRC 03 debit and officer computation.
Remedy permits claiming refund of accumulated ITC for inverted tax structure by filing FORM GST RFD 01A under "any other" for the same period; attach required documents, officer will compute admissible refund under Rule 89(5), instruct taxpayer to debit electronic credit ledger via FORM GST DRC 03, and then issue FORM GST RFD 06 and payment advice FORM GST RFD 05. Late reversals attract interest under section 50(1); refunds remain eligible only after reversal and interest payment. Rule 89(4B) applies to exporters; rectified applications after deficiency memos may be re submitted using the same ARN.

GST exemptions for agricultural warehousing exclude processed goods, while specified insurance services and inter-State stock transfers receive defined treatment.
GST exemption for loading, unloading, packing, storage and warehousing applies only to agricultural produce meeting the prescribed cultivation, rearing and limited-processing criteria. Processed tea, coffee, jaggery, de-husked or split pulses, spices, dry fruits and cashew nuts are excluded, while whole pulse grains remain covered. Inter-State transfers of aircraft engines, parts and accessories between distinct persons are taxable even without consideration, with available GST credit usable for that liability. Specified government-funded or State-provided general insurance services to individuals are exempt.

Paddy milling job work attracts GST because post-harvest processing changes agricultural produce's essential characteristics, excluding the exemption.
Custom milling of paddy into rice on a job-work basis is a supply of service where processing is undertaken on goods belonging to another registered person. It is not exempt as an intermediate production process related to cultivation or agricultural produce, because milling occurs after harvest, is ordinarily performed by rice millers, and changes paddy's essential characteristics. The activity receives concessional GST treatment for job work relating to food and food products, with GST charged at 5% on processing charges rather than the entire value of rice.

Refund of unutilised input tax credit remains available to fabric exporters making zero-rated supplies, excluding capital-goods credit.
Manufacturer exporters of specified fabrics may claim refund of unutilised GST credit paid on inputs for fabrics manufactured and exported as zero-rated supplies. Restrictions on refund for specified goods under the inverted-duty route do not apply to zero-rated supplies, including exports and supplies to an SEZ developer or SEZ unit. Refund of input tax credit paid on capital goods is excluded, and eligibility remains subject to applicable refund conditions.

Transfer of input tax credit on death of sole proprietor requires prescribed electronic transfer and successor liability for outstanding tax.
Where a sole proprietor dies and the business is continued by a transferee or successor, unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee. The transferee must obtain registration citing death of proprietor, file the prescribed FORM GST ITC-02 electronically before applying for cancellation of the deceased proprietor's registration, and upon acceptance the specified credit will be credited to the transferee's electronic ledger. The transferee/successor and the transferor are jointly and severally liable for any tax, interest or penalty due.

Transfer of input tax credit to transferee after death of sole proprietor, subject to prescribed form filing and joint liability.
Unutilized input tax credit in the electronic credit ledger of a deceased sole proprietor may be transferred to a transferee who continues the business. The transferee must obtain registration citing death of proprietor and file the prescribed electronic form requesting transfer of credit before applying for cancellation; on acceptance the specified credit is credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for any tax, interest or penalty due from the transferor, and the person continuing the business after death is liable for outstanding obligations.

Registration verification: failure to seek revocation after cancellation may justify rejection of new GST registration.
Proper officers must verify fresh registration applications against earlier registrations on the same PAN via the common portal, comparing FORM GST REG-01 data and proprietor/partner/director details. If an earlier registration was cancelled for reasons under clauses (b) and (c) of sub section (2) of section 29 and the applicant has not sought revocation while those conditions continue, that omission constitutes a deficiency and may warrant rejection of the new registration under sub rule (2) read with sub rule (4) of rule 9 of the GGST Rules.

Registration verification: fresh GST applications may be rejected if cancelled registration remains unrevoked and violations persist.
Proper officers must scrutinise fresh GST registration applications against earlier registrations on the same PAN via the common portal. If an earlier registration was cancelled for non compliance under clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while the disqualifying conditions persist, that omission is a material deficiency in FORM GST REG-01 and may warrant rejection of the new application under rule 9.

Registration verification: fresh GST applications may be rejected where prior cancellation persists and revocation was not sought.
Proper officers must scrutinise new registration applications on the same PAN when an earlier registration exists or was cancelled, compare portal records and FORM GST REG-01 particulars, and treat failure to seek revocation of cancellation while statutory conditions continue as a deficiency, permitting rejection of the fresh application under rule 9(2) read with rule 9(4) of the CGST Rules.

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.