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.

Assessment orders: ensure filed FORM 9 is considered; re examine multiple assessments using DVAT reassessment powers and procedural safeguards.
Where FORM 9 was not considered or only partly considered for 2014-15 and multiple assessments exist, Assessing Authorities must re examine such cases using available reassessment powers under the DVAT framework or other legal provisions, observing procedural safeguards in the governing rule-including the sub provision on consideration of requests-and may call for necessary documents from the dealer; the circular also references prior guidance on multiple assessments and highlights administrative requirements for registration cancellation and stock valuation on cessation.

Transfer of input tax credit allowed to transferee when a sole proprietor's business continues after death; file ITC 02 before cancellation.
Death of a sole proprietor is treated as transfer of business permitting transfer of unutilized input tax credit to the transferee who continues the business. The transferee must register citing death of the proprietor, file FORM GST ITC-02 for the registration to be cancelled, and submit ITC-02 before filing the cancellation application; accepted credits will be credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for tax, interest, or penalties due from the transferor, and the person continuing the business after death is liable for amounts due from the deceased.

Registration verification: fresh GST applications may be rejected if prior cancelled registrations and unresolved violations persist.
Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for noncompliance under section 29(2)(b) and (c); failure to apply for revocation and continuance of disqualifying conditions is a deficiency under rule 9 permitting rejection. Officers must compare present application fields in FORM GST REG 01 with portal records of earlier registrations, verify details of proprietors/partners/directors against cancelled registrations to detect suppression, and require satisfactory justification before admitting a new registration.

Refund of input tax credit: portal workaround permits "any other" filing and officer-verified debit for admissible refunds.
A one-time procedural remedy allows taxpayers who reversed lapsed ITC in returns but face portal validation limits to claim refunds of accumulated ITC under the "any other" category in FORM GST RFD-01A for the same period, submitting required documents; the proper officer will calculate admissible refund under Rule 89(5), request debit from the electronic credit ledger via FORM GST DRC-03, and upon proof of debit issue refund order and payment advice. Subsequent period claims use the standard refund category. Late reversals may attract interest and refunds are payable after reversal and interest payment. Exports involving supplier benefit notifications are claimable under Rule 89(4B) using the same procedure. Corrected applications after deficiency memos may be re-submitted under the original ARN for processing.

DPD facilitation: online permission, out of charge modules and cross terminal DPD codes streamline import clearance processes.
The DPD / RMS Facilitation Centre at JNCH has implemented operational and digital measures to speed import clearance for DPD and AEO clients, including one time default intimation to shipping lines, unique DPD codes valid across terminals, on wheel sampling, part delivery for scanned shipments, dispensation of certain document submissions via e sanchit, and online modules for DPD permission, out of charge processing and scanning status viewing; priority assessment/examination and suo moto electronic OOC endorsements further streamline clearance.

Tax Collected at Source exclusion: TCS is not includible in GST taxable value, treated as an interim levy.
The corrigendum states that Tax Collected at Source (TCS) under the Income Tax Act is an interim levy on potential income and not a tax on goods, and therefore TCS shall not be includible in the taxable value for GST determination; stakeholders may report implementation difficulties to the issuing authority and a similar corrigendum has been issued by the central GST policy wing.

Inter state supply: IGST applies to Priority Sector Lending Certificate trading, with exceptions for prior CGST/SGST payments.
The supply of PSLCs between banks is treated as a supply of goods in the course of inter State trade or commerce, and IGST is payable on PSLC traded over the RBI e Kuber portal for the periods considered. Banks that have already paid CGST/SGST on such supplies shall not be required to pay IGST for amounts already discharged; implementation difficulties may be reported to the department.