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96/15/2019 - 28-03-2019 GST
Clarification in respect of transfer of input tax credit in case of death of sole proprietor
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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.
95/14/2019-GST - 28-03-2019 GST - States
Verification of applications for grant of new registration
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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.
95/14/2019 – GST/SIKKIM - 28-03-2019 GST - States
Verification of applications for grant of new registration
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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.
95/14/2019 - 28-03-2019 GST
Verification of applications for grant of new registration
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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.
94/13/2019-GST/SIKKIM - 28-03-2019 GST - States
Clarifications on refund related issues
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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.
94/13/2019-GST - 28-03-2019 GST - States
Clarifications on refund related issues
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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.
94/13/2019 - 28-03-2019 GST
Clarifications on refund related issues under GST
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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.
50/2019-GST (CT/GST-15/2017/342) - 28-03-2019 GST - States
Clarification in respect of transfer of input tax credit in case of death of sole proprietor
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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.
49/2019-GST (CT/GST-15/2017/340) - 28-03-2019 GST - States
Verification of applications for grant of new registration
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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.
48/2019-GST (CT/GST-15/2017/337) - 28-03-2019 GST - States
Clarifications on refund related issues
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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.
28 - 28-03-2019 FEMA
Foreign Exchange Management (Deposit) Regulations, 2016 - Opening of NRO Accounts by Long Term Visa (LTV) holders, changes related to Special Non-Resident Rupee (SNRR) Account and Escrow Account
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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.
27 - 28-03-2019 FEMA
Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities
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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.
19/2019/GST - 28-03-2019 GST - States
Clarification in respect of transfer of input tax credit in case of death of sole proprietor.
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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.
18/2019/GST - 28-03-2019 GST - States
Verification of applications for grant of new registration.
Show AI Summary
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.
17/2019/GST - 28-03-2019 GST - States
Clarifications on refund related issues under GST.
Show AI Summary
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.
16/2019 - 28-03-2019 GST - States
Clarification in respect of transfer of input tax credit in case of death of sole proprietor.
Show AI Summary
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.
16 - 28-03-2019 GST - States
Corrigendum to Circular No. 07 dated 31st December, 2018 issued vide endorsement No. PS/CST/Circular/2018/GST/ 4057-67-Reg.
Show AI Summary
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.
15/2019 - 28-03-2019 GST - States
Verification of applications for grant of new registration.
Show AI Summary
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).
15 - 28-03-2019 GST - States
Clarification on various doubts related to treatment of sales promotion schemes under GST
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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.
14/2019 – GST - 28-03-2019 GST - States
Clarification in respect of transfer of input tax credit in case of death of sole proprietor
Show AI Summary
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.

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GST - States

Clarification regarding applicability of GST on various goods and services.

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GST classification clarifications confirm applicable tax rates for specified goods and services, resolving tariff and eligibility ambiguities.
Clarifies GST classification and applicable rates for specified goods and services by applying HSN explanatory notes and the General Rules for ... Summary

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Acts Income Tax
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