GST refund process now fully electronic via FORM GST RFD-01 with ARN, PFMS bank validation and single disbursement.
From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities.

Restriction on input tax credit: availment limited where supplier upload is missing; deferred claim permitted upon later uploads.
Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details.

Document Identification Number requirement: all CBIC communications must quote DIN to enable online verification and authenticity.
Generation and mandatory quoting of a Document Identification Number (DIN) is required on all communications (including e mails) by any CBIC office from 24.12.2019; the cbicddm.gov.in portal has been enhanced for electronic DIN generation and online verification. Communications lacking an electronically generated DIN, and not covered by exceptions in Circular No. 37/2019, shall be treated as invalid and deemed never issued unless regularised as per the stated procedure. Chief Commissioners/Director Generals must circulate these instructions and report implementation difficulties.

CBIC communications to taxpayers must include an electronically generated DIN; communications without DIN are invalid and unverifiable.
All communications by any CBIC office to taxpayers and concerned persons must carry an electronically generated Document Identification Number (DIN), produced via the enhanced DDM online platform, enabling online verification, creation of a digital audit trail and standardized, prepopulated DIN-bearing templates for search authorisations, summons, arrest memos, inspection notices and provisional release orders; communications lacking an electronic DIN (except as previously exempted) are to be treated as invalid and deemed never issued.

Input tax credit restriction requires self-assessed limits on claims for supplier invoices not uploaded within prescribed return timelines.
The restriction operates through taxpayer self-assessment, as the common portal does not automatically impose the limit. It is calculated on a consolidated basis for all suppliers and not separately supplier-wise. Credit on unuploaded invoices or debit notes may not exceed 20 per cent of the eligible input tax credit represented by uploaded invoices or debit notes. Any restricted balance may be claimed in later tax periods as suppliers upload the required invoice details.

Place of supply for composite software-design services follows overseas recipient location when prototype testing remains ancillary.
Place of supply for composite software development and integrated-circuit design supplied to a recipient in non-taxable territory follows the recipient's location where prototype-hardware testing is ancillary. Testing undertaken only to validate or improve the software or design does not separately constitute a performance-based service concerning goods physically made available by the recipient. The contractual supply must be assessed as a whole, according to its nature.

GST exemption for approved maritime education applies where courses lead to legally recognised qualifications and prescribed conditions are met.
GST exemption for services supplied by an educational institution to students, faculty and staff applies where education forms part of a curriculum leading to a qualification recognised by law. Maritime Training Institutes and courses approved by the Director General of Shipping are recognised under the Merchant Shipping Act and the 2014 Rules. They meet the GST definition of educational institution, and services through approved courses are exempt from GST subject to applicable exemption-entry conditions.

Airport levies under GST are excluded from airline taxable value when collected as a qualifying pure agent.
PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by airport operators on these levies. Airlines collecting these amounts may exclude them from the value of their own supply only where they qualify as a pure agent. They must act under passenger authorisation, separately disclose the amounts and applicable GST, procure airport services in addition to their own supply, and recover only the actual amount. Airlines cannot avail input tax credit on PSF and UDF, while registered passengers may avail it on the basis of the airline's pure-agent invoice.

GST classification of petroleum exploration support services distinguishes extraction support from technical and consulting services for applicable taxation.
GST classification distinguishes operational support for petroleum exploration, mining or drilling under Heading 9986 from professional, technical and business services under Heading 9983. Heading 9986 covers oil and gas extraction support, including well-related operations, test drilling, specialised fire extinguishing and contract operation of extraction units. Heading 9983 covers geological and geophysical consulting and own-account mineral exploration and evaluation information. Services excluded from these classifications, or not falling within the specified entries, must be classified under their applicable headings and taxed accordingly.

GST classification and import exemptions clarify rates for processed pulses, leased goods, solar-heater parts, and medical-device accessories.
Dried leguminous vegetables subjected only to mild heat treatment without additives remain under HS 0713, attracting 5% GST when branded and packed in unit containers and exemption otherwise. Almond milk falls under the residual beverage tariff item at 18%, while all types of mechanical sprayers attract 12%. Imported naval stores are GST-exempt. IGST exemption for qualifying leased imports prevents double taxation but requires a bond, restrictions on disposal, timely re-export, and payment upon breach. Solar water-heater parts and qualifying medical-device parts receive concessional classification-based GST treatment.

Post-sale discount clarification is withdrawn from inception, ending prior guidance and supporting uniform GST implementation.
The clarification concerning the treatment of secondary and post-sales discounts under the Tamil Nadu Goods and Services Tax framework is withdrawn ab initio. The withdrawal follows representations raising apprehensions about its implications and is made under the Commissioner's statutory power to issue directions to ensure uniform implementation of the law across field formations. The prior clarification consequently no longer operates from its inception.

GST refund claims after favourable appeals require a fresh application without repeat electronic credit ledger debit.
Refund allowed in appeal or by another competent forum after rejection in FORM GST RFD-06 must be claimed through a fresh FORM GST RFD-01 application under the specified assessment, appeal or other-order category. The claimant need not debit the allowed amount again from the electronic credit ledger because the original debit remains unrecredited during the appeal. The application must contain order particulars and supporting orders. The proper officer sanctions the allowed refund in FORM GST RFD-06, issues payment through FORM GST RFD-05, and re-credits any balance remaining rejected, subject to the prescribed conditions.

NIL GST refund claims may be refiled under Any Other, subject to category-specific chronological filing conditions.
GST refund procedure permits re-application where a registered person inadvertently filed a NIL refund in FORM GST RFD-01A/RFD-01. For specified unutilized input tax credit refunds, no subsequent claim under the same category may have been filed; this condition does not apply to other categories. The claim must be filed under the 'Any Other' category for the same period, with required supporting documents. Following scrutiny, the proper officer may require debit from the electronic credit ledger through FORM GST DRC-03 before issuing refund and payment orders.

Job work classification confines concessional GST treatment to processing goods owned by registered persons, preserving separate treatment for others.
Job work under heading 9988 means treatment or processing of goods belonging to another registered person and is covered by item (id), attracting GST at 12%. Manufacturing services on physical inputs owned by persons other than registered persons remain covered by item (iv) at 18%. The exclusion of item (id) services from item (iv) maintains separate GST treatment for job work and services involving goods of unregistered owners.

Securities lending attracts GST on lending fees, with tax liability shifting from lenders to borrowers under reverse charge.
Lending of securities under the Securities Lending Scheme, 1997 is a taxable supply of services because it does not involve disposal of securities. The lending fee charged by the lender constitutes consideration, while intermediary services for facilitating lending and borrowing are separately taxable. Securities lending is classifiable under heading 997119 and attracts GST at 18 per cent. Liability rests with the lender under forward charge for the earlier period and shifts to the borrower under IGST reverse charge from 1 October 2019.

Withdrawal of ITeS GST clarification promotes uniform implementation after representations raised concerns over its legal implications.
The Commissioner of State Tax, Goa, withdraws ab initio the GST clarification concerning doubts relating to the supply of Information Technology enabled Services (ITeS). Representations had expressed apprehensions about its implications. The withdrawal is exercised under the power to issue directions for uniform implementation and seeks consistent application of GST provisions across field formations.

Job work classification distinguishes processing of registered persons' goods from manufacturing services on unregistered persons' goods.
Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods.

Withdrawal of circular on ITeS under GST retracts prior guidance to restore uniform statutory application by field formations.
The Commissioner has ab initio withdrawn the departmental circular providing clarifications on supply of Information Technology enabled Services (ITeS) under the local GST regime, citing apprehensions about its implications and directing withdrawal to ensure uniform implementation of the law across field formations; the withdrawal operates as an administrative retraction of interpretive guidance and took effect from the stated operative date.

Optional annual return filing allows eligible taxpayers to file or omit GSTR 9/GSTR 9A before due date; portal blocks late filing.
Notification No.47/2019 makes annual return filing optional for registered persons with aggregate turnover not exceeding two crore rupees for FY 2017 18 and 2018 19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers may self ascertain and pay any tax shortfall or ineligible input tax credit through FORM GST DRC 03.

Official email id update: all incident and seizure reports must be sent to the new Investigation Customs address.
The Office of the Commissioner (Investigation Customs) designates [email protected] as the exclusive official email for receipt of all incident reports, seizure reports, and future correspondence, directing principal chief commissioners and chief commissioners of all customs zones to forward such communications to this address and to update their records accordingly.