Composition levy denial may operate from contravention, triggering normal-tax liability, recovery proceedings, and input tax credit eligibility.
Rule 6 regulates voluntary withdrawal and departmental denial of the composition option. A taxpayer seeking withdrawal must file FORM GST CMP-04, and the indicated effective date cannot predate commencement of the financial year in which the filing occurs. Departmental denial follows notice in FORM GST CMP-05, reply in FORM GST CMP-06, and an order in FORM GST CMP-07. A retrospective denial cannot take effect before the contravention. Tax, interest and penalty may be determined from contravention to the CMP-07 order, while section 9 tax liability applies from issuance of that order.

GST compliance clarifications address government sales, delayed-return penalties, transitional price revisions, TDS eligibility, TCS valuation, and goods ownership.
Government supplies of used vehicles, confiscated goods, old goods, waste and scrap to registered persons are subject to reverse charge, while supplies to unregistered persons require the supplying department to register and pay GST, subject to registration requirements. Delayed GSTR-3B filing with payment of tax and interest ordinarily does not attract penalty under section 73(11), though a general penalty may follow due process. Post-GST price-revision debit or credit notes attract GST rates. GST value includes income-tax TCS, and documented consignments treat the consignor or consignee as owner.

Tax collection at source applies separately to tea sellers and auctioneers on the net values of their respective supplies.
TCS under section 52 applies to the Tea Board as an electronic commerce operator conducting electronic tea auctions and settling payments. Buyers deposit a consolidated amount in an escrow account covering tea value, brokerages and Tea Board charges. TCS is collected separately from tea producers on the net value of tea supplies and from auctioneers on the net value of brokerage services. Auctioneers do not receive payment for tea sold through auction.

Del-credere agency status determines whether buyer-credit interest is independent or included in the value of supplied goods.
Del-credere agent status under Para 3 of Schedule I depends on invoicing. Where the supplier invoices the customer, including through the DCA, the DCA is not an agent and its buyer loan is an independent principal-to-principal service; related interest is excluded from the value of goods supplied by the principal. Where the DCA invoices in its own name, it is an agent. Credit extended by such DCA is subsumed in its supply of goods, and the related interest is included in the value of that supply.

Expired medicine returns may be treated as fresh supplies or handled through credit notes, with distinct input tax credit consequences.
Time-expired drugs or medicines may be returned either as a fresh supply or through a credit note. Registered persons may invoice a fresh return supply, while composition taxpayers issue a bill of supply and unregistered persons may use a commercial document without tax. Input tax credit on a fresh return supply must be reversed if the returned goods are destroyed. Under the credit-note method, tax liability may be adjusted only where the statutory timing and input tax credit conditions are met; otherwise, the credit note may be issued without tax adjustment or portal declaration.

Casual taxable person registration requires advance tax based on eligible credit, while excess distributed credit is recoverable from recipients.
A casual taxable person must deposit advance tax on estimated net tax liability after allowing due eligible input tax credit. Exhibitions operating beyond 180 days require normal taxable person registration, supported by an allotment or consent letter for the premises; no advance-tax deposit is required and registration may be surrendered after the exhibition. Excess input tax credit improperly distributed by an Input Service Distributor is recoverable from recipient units with applicable interest and penalty, with voluntary payment through FORM GST DRC-03 or recovery proceedings where payment is not made.

GST refund claims after deficiency memos must be rectified using the original ARN without electronic-credit-ledger re-credit.
GST refund claims subject to a deficiency memo in FORM GST RFD-03 must, pending portal functionality, be rectified and resubmitted under the original ARN. Re-credit of input tax credit to the electronic credit ledger through FORM GST RFD-01B is not required, and jurisdictional tax authorities must accept the rectified claim under that ARN. Separate treatment is contemplated where re-credit has already occurred.

Revocation of cancelled GST registration: one-time opportunity to apply subject to furnishing pending returns and subsequent filings.
Applications for revocation of cancellation of registration under section 29(2) are permitted only after all returns due up to the date of cancellation are furnished and amounts paid; where cancellation is retrospective and the portal prevents post cancellation filing, an application may nonetheless be filed provided all returns for the period from the effective date of cancellation to the revocation order are filed within thirty days of the revocation order.

Utilization of input tax credit requires Integrated tax credit to be exhausted first, then apportioned towards other tax liabilities.
Amendments require that the input tax credit of Integrated tax be exhausted completely before any input tax credit of Central tax or State/Union territory tax may be utilized; thereafter Integrated tax credit may be apportioned in any order and proportion towards Central and State/Union territory liabilities. The Board clarifies that the common portal will continue pre-amendment functionality until updated, advises issuance of trade notices, and invites reporting of implementation difficulties.

Utilization of IGST input tax credit must be exhausted before using Central or State tax credits; portal unchanged temporarily.
Credit on account of integrated tax must be completely exhausted before any input tax credit of central tax or state/union territory tax is utilised; the newly inserted rule permits integrated tax credit to be applied towards central and state/union territory tax in any order or proportion provided the entire integrated tax credit is first exhausted, and taxpayers may continue to follow existing common portal functionality until it is updated.

Cancellation of GST registration: one-time revocation window permitted subject to furnishing outstanding returns within prescribed timelines.
Registration cancelled for failure to furnish specified returns may be revoked only after outstanding returns are furnished and amounts paid; where cancellation is from the order date, returns up to cancellation must be filed before application and returns from cancellation to revocation must be filed within thirty days of revocation. For retrospective cancellations where the portal blocks filing, a proviso allows revocation applications provided returns for the period from the effective cancellation date to revocation are filed within thirty days of the revocation order.

Paperless duty credit scrips: electronic transmission to Customs and ICES-only debiting for EDI-registered scrips.
DGFT has phased out physical MEIS/SEIS duty credit scrips for EDI-registered ports, transmitting such scrips electronically to Customs and making them visible in ICES; owners or authorised representatives must provide scrip identifiers for registration, assessment and debiting, with ownership verified via the DGFT website. Debits will be made only in ICES, no TRA will be issued for paperless scrips (thus they cannot be used at non-EDI ports), and DGFT will continue issuing physical scrips for non-EDI ports with TRA facility intact. Central Excise procedures were amended accordingly.

Automated Out of Charge queuing requires online Bill of Entry registration; upload documents and follow SUP activation procedures.
Automated queuing in ICES 1.5 places Bills of Entry before the SUP-role superintendent for Out of Charge on a FIFO basis once importers or customs brokers register online; physical presentation for registration at RMS is generally dispensed with. Exceptions: first-check BsE must be mapped to CFS/custodian by shed officers, certain query-reply workflows were fixed so importers can respond via Service Centre, AEO BsE receive prioritization, and facilitated BsE misrouting after suspicious scans has been corrected by ensuring CFS codes are entered at INS submission or SUP activation. Trade must upload supporting documents to e-sanchit, monitor container scan status, and approach RMS or CFS officers only where specified.

Change of shareholding approvals conditioned on continuity, eligibility, tax assessment and mandatory PAN reporting to revenue authorities.
The Board approved multiple extensions, conditional approvals and shareholding changes subject to continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with Revenue and company rules on capital transfers and taxability, immediate furnishing of financial details to Member (IT), CBDT and jurisdictional authorities, recognition of the Assessing Officer's right to assess taxability of gains from transfers or mergers under the Income Tax Act, and provision of PAN and jurisdictional assessing officer details to CBDT.

Paperless duty credit scrips: electronic MEIS/SEIS scrips transmitted to Customs and usable only at EDI ports.
Physical MEIS/SEIS duty credit scrips issued for EDI ports are being phased out and replaced by electronic transmission from DGFT to ICES. Scrip details and ownership information will be accessible online for verification; debits will be made and verified in ICES without physical presentation. Paperless scrips issued for EDI ports will not have TRA issuance and cannot be used at non EDI ports, while physical scrips will continue to be issued for non EDI ports with TRA facility.

Profit attribution to permanent establishments: propose Rule 10 amendments to apportion profits by sales, employees, assets and users.
The Committee recommends amending Rule 10 to prescribe objective apportionment formulas for profits attributable to a PE: a three factor apportionment (equal weight to sales, employees/wages and assets) with "profits derived from India" computed as India revenue x global operational (EBITDA) margin subject to a 2% revenue floor; and, where users materially contribute (SEP), a four factor formula including users with weights of 10% (low/medium intensity) or 20% (high intensity), with deductions for profits already taxed in India in the hands of associated resident enterprises.

Line of Credit enables export financing under sourcing, reporting and remittance conditions for a Rwanda infrastructure project.
Exim Bank's Government-supported Line of Credit finances export of eligible goods and services for the Rwanda road project subject to Foreign Trade Policy eligibility, a minimum 75 percent India-sourcing requirement, a terminal utilization period from project completion, mandatory Export Declaration Form reporting, prohibition on agency commission under the LoC (with permitted exporter-funded commission from EEFC balances subject to realization and instructions), and AD Category I bank obligations to inform exporters and comply with FEMA-based directions.

Line of credit for export financing requires Indian supply content, export declaration, and regulated commission payments.
A Government supported Line of Credit to Rwanda finances specified SEZ projects through export contracts that must meet Foreign Trade Policy eligibility; at least 75% of contract value must be supplied from India with up to 25% procured abroad. Shipments must be declared in the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use their own funds or EEFC balances for commission payments subject to realization and compliance. AD Category I banks must notify exporters, allow compliant remittances for commissions, and provide access to LoC details; directions are issued under foreign exchange management powers without prejudice to other required approvals.

Government supported Line of Credit to finance Rwanda agricultural projects; exports must be India sourced, declared in EDF, AD banks to notify exporters.
A Government of India supported Line of Credit by Exim Bank to Rwanda finances exports of eligible goods and services for three agricultural projects, requiring the majority of contract value to be supplied from India and the remainder to be procurable from outside India. Shipments must be declared in the Export Declaration Form; the Agreement is effective from the stated date with a defined terminal utilization period. No agency commission is payable under the LoC, though exporters may remit commission from their own resources or EEFC balances after realisation, subject to extant instructions and AD Category I bank oversight. Directions are issued under FEMA.

Transfer of input tax credit on death of sole proprietor: successor may claim unutilized credit and assumes tax liabilities.
Clarifies that where a sole proprietor dies and the business is continued by a transferee or successor, the unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee under sub-section (3) of section 18 and rule 41; the transferee must obtain registration effective from the date of transfer, file FORM GST ITC-02 before seeking cancellation of the deceased's registration, and the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor.