Amnesty scheme for settlement of arrears: waiver of interest and penalty on principal payment, conditional on withdrawing appeals.
The Amnesty Scheme authorises one-time settlement of arrears under multiple state and central sales tax statutes by payment of principal with waiver of interest and penalty (with a specified exception for Kerala General Sales Tax where interest remains payable), subject to filing a prescribed application, verification by the assessing authority, and payment in lump sum or up to six instalments. Acceptance requires unconditional withdrawal of all appeals and leads to confirmation or revocation by the authority; revenue recovery cases are eligible and prior payments are credited against tax (excluding penalty and interest).

Refund of input tax credit: portal procedures adjusted to allow claims under any other category with DRC 03 debit.
Provides remedial procedures for refund claims of accumulated input tax credit where portal validation prevents full claim: taxpayers may, as a one-time measure, file the refund for the same tax period under the "any other" category in FORM GST RFD-01A with all required documents; the proper officer will compute admissible refund per the refund-calculation rule, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue the refund order and payment advice once proof of debit is received.

Registration verification: treat failure to seek revocation while disqualifying conditions persist as deficiency and allow rejection.
Proper officers must treat failure to seek revocation of a cancelled registration while disqualifying conditions persist as a deficiency and compare new registration applications with earlier registrations on the same PAN via the common portal; where continuing noncompliance is found or explanations are unsatisfactory, the fresh application may be rejected under the rules dealing with deficient applications.

Transfer of input tax credit allowed to successor on death of sole proprietor; successor must file ITC-02 and assume liabilities.
Where a sole proprietor dies and the business continues, unutilized input tax credit may be transferred to the transferee/successor. The transferee/successor must register citing death of the proprietor, file FORM GST ITC-02 electronically for the registration being cancelled on account of death before filing the cancellation application, and upon acceptance the specified credit will be credited to the transferee's electronic credit ledger. The transferor and transferee/successor are jointly and severally liable for tax, interest and penalties due from the transferor.

Verification of GST registrations mandated: app-based field visits and prioritized inspections for newly registered taxpayers to record credentials.
Mandated physical post registration verification requires officers to visit business premises, verify uploaded documents, record geo coordinates, and upload field visit reports via the GST Pro module or mobile app; priority targets include registrants of sensitive commodities and those with atypical e way bill activity, with monthly reporting in Annexure II and supervisory review by DGSTOs.

Aadhaar-PAN linkage requirement now mandatory for filing income tax returns; exemptions allow limited exceptions for prior filings.
Aadhaar-PAN linkage is mandated as a precondition for filing income tax returns: every person eligible for Aadhaar must quote the Aadhaar number when filing returns, and returns filed electronically or manually without quoting Aadhaar will not be accepted unless an exemption applies. Prior returns filed without Aadhaar pursuant to interim judicial directions or temporary online functionality will be processed without adverse consequence for non-quotation.

Online transmission of DES and EPCG licences enables direct DGFT-Customs message exchange and electronic licence validation for trade.
Online transmission ties DGFT and Customs via an Electronic Message Exchange System for DES and EPCG licences issued on or after 1 April 2009: DGFT transmits file-number and licence messages to ICEGATE, Customs validates and makes them available at the port of registration, and the DGFT-issued file/licence number functions as the Customs Registration Number. Exporters must quote the DGFT file or licence number on export documents and produce hard-copy licences for bond/LUT/BG formalities. Customs transmits Bills of Entry and Shipping Bills to DGFT for EODC issuance enabling release of bonds/LUTs and BGs; licence amendments follow upon Customs' usage log print and DGFT's amendment message.

System-based MEIS approval for SEZ shipping bills enables electronic linking to e-BRCs and automatic certificate dispatch.
Online system-based approval for MEIS applications in respect of SEZ shipping bills enables exporters to electronically attach SEZ shipping bills and link them to e-BRCs; the system automatically approves eligible applications for HS codes not in the negative list, and SEZ Regional Authorities must dispatch or hand over approved certificates within one working day as per the applicant's online choice.

Electronic courier export clearance enables CSB-V processing, risk-based examination, manifest generation and controlled shipment amendments through ECCS.
ECCS introduces phased electronic clearance of CSB-V exports of non-document consignments at the Courier Terminal, with Risk Management System functionality. Authorised couriers electronically file CSB-V and pre-export manifests, while custodians record arrival and shipment details. All consignments undergo X-ray screening, and risk-selected or suspicious goods undergo physical examination before Let Export Order. ECCS automatically generates flight-wise manifests after clearance and supports approved flight amendments, query responses, detention processing and eligible back-to-town requests. Pilot deployment applies to selected flights, while remaining shipments initially continue through manual clearance.

Third-party export proceeds counting: only actual payments received through normal banking channels count towards EPCG export obligations.
The amendment to Para 5.10(c) applies prospectively: for third party exports on or after the amendment effective date, only actual payments realised through the normal banking channel from the third party exporter to the Authorisation Holder will be counted towards fulfilment of EPCG export obligations; third party exports before that date are governed by pre amendment provisions, allowing counting of the full realised value of the shipping bill subject to single counting and maintenance of Average Export Obligation.

Input tax credit apportionment by taxable and exempt construction area under Schedule II affects treatment of zero rated supplies.
For services under clause (b) of paragraph 5 of Schedule II, input tax credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined on the basis of the area of the complex, building, civil structure or part thereof that is taxable and the area that is exempt.

Inter state supply: IGST applies to trading of Priority Sector Lending Certificates, with CGST/SGST payments preserved.
PSLCs traded between banks on the RBI e Kuber portal are treated as supplies of goods in the course of inter State trade, making IGST payable for the relevant periods; banks that have already paid CGST/SGST for such transactions need not pay IGST for those payments.

Registration verification: new applications may be rejected when earlier cancellation conditions persist and revocation has not been sought
Proper officers must scrutinise fresh registration applications on the same PAN by comparing present application details with earlier registrations via the common portal; failure to apply for revocation of cancellation, when the conditions for cancellation under the OGST Act persist, is a deficiency and may justify rejection of the fresh registration under rule 9 of the OGST Rules if satisfactory explanation or documents are not furnished.

Transfer of input tax credit on death of a sole proprietor allows the successor to claim unutilized credit subject to prescribed filings.
The circular confirms that transfer of input tax credit includes transfers due to death of a sole proprietor and that a transferee or successor continuing the business may receive unutilized credit from the deceased proprietor's electronic credit ledger. The transferee must register citing death of proprietor, file FORM GST ITC-02 before applying for cancellation of the deceased's registration, and upon acceptance the specified credit will be credited to the transferee's ledger. The transferee/successor is jointly and severally liable for any tax, interest or penalty due from the transferor.

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.

SEZ supplies receive inter-State and zero-rated treatment only when received for authorised operations with endorsed evidence.
Supplies of short-term accommodation, conferencing, banqueting and similar services to a Special Economic Zone developer or unit are inter-State supplies. Supplies to such developers or units qualify as zero-rated only when received for authorised operations and supported by endorsement from the specified officer, enabling the supplier to claim applicable refund. Independent fabric processors supplying job work services may obtain refund of unutilised input tax credit from an inverted duty structure because their outward supply is a service, not fabric goods.

Free-of-cost OEM moulds do not constitute supply when provided in the course of business, preserving input tax credit.
Free-of-cost moulds and dies provided by an original equipment manufacturer to an unrelated component manufacturer in the course of business do not constitute supply, require no input tax credit reversal, and are excluded from the component value where the component manufacturer did not bear their cost. If the contract required the component manufacturer to use its own moulds and dies, the amortised cost of moulds and dies supplied free of cost is included in component value and input tax credit must be reversed. E-way bill requirements depend on inter-State movement of goods, while railway delivery requires production of the e-way bill.

GST refund eligibility is clarified for special taxpayers, zero-rated exports, compensation cess credits, and restricted export benefits.
Refund claims for electronic cash or credit ledger balances by ISDs, composition taxpayers, and non-resident taxable persons do not require FORM GSTR-1 or FORM GSTR-3B. FORM GSTR-4, FORM GSTR-6, and FORM GSTR-5, respectively, are sufficient. For specified tax periods, refund applications for integrated tax or cess on exported services and zero-rated SEZ supplies may be filed in FORM GST RFD-01A despite erroneous reporting in column 3.1(a), where correct GSTR-1 details were furnished and tax liabilities discharged; claims are capped at aggregate tax or cess reported in columns 3.1(a), 3.1(b), and 3.1(c).

Tenancy rights transfers attract GST as services, while residential dwelling arrangements used as residences remain exempt.
Transfer of tenancy rights to an incoming tenant for tenancy premium is a supply of services taxable under GST. Stamp duty and registration charges do not exclude the transaction from GST, and such transfer is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration is tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a portion of tenancy premium remains taxable.

Transitional input tax credit recovery treats inadmissible carried-forward credit and legacy tax arrears as State tax liabilities.
Legacy tax arrears and inadmissible transitional input tax credit are recoverable as State tax liabilities where they remain unrecovered under the existing law. Tax liabilities, including wrongly carried-forward credit, may be discharged using electronic credit or cash ledger balances and are recorded in Part II of the Electronic Liability Register. Related interest, penalties and late fees must be paid through the electronic cash ledger. Legacy return liabilities follow the prescribed portal process, while arrears of persons not registered under the Tamil Nadu GST framework are recovered in cash under existing law.