E-commerce operator liability to pay GST on restaurant services shifts invoicing and cash-payment obligations to the operator.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); when ECOs pay such tax they need not collect TCS or file GSTR-8 for those services. ECOs must pay GST on restaurant services in cash and will issue invoices for such services; they may not use ITC to discharge that liability, though they remain eligible to claim ITC on their own inputs and are not required to reverse ITC because they pay tax under section 9(5).

Refund mechanism for merged GSTINs allows filing under 'Any other' from new GSTIN with specified debit procedure.
Affected taxpayers may file refund claims from their new GSTIN under the "Any other" category, stating in Remarks the actual refund category and attaching required supporting documents; initial filing need not debit the electronic credit ledger. The proper officer will calculate admissible refund, verify completeness and eligibility, request a written debit from the electronic credit ledger if payable, and upon proof of debit issue refund and payment orders. Refunds requiring ledger debit or re-credit shall not be filed using the old GSTIN.

Extension of time for revocation of registration: deadline extended with specified transitional and administrative extension rules.
The notification extends the time for filing applications for revocation of cancellation of registration to 30th September, 2021 where the original due date fell between 1 March, 2020 and 31 August, 2021, for cancellations under clause (b) or (c) of sub section (2) of section 29. The extension applies irrespective of application status (not filed, pending, rejected, on appeal or rejected on appeal). It also clarifies how administrative extensions available under the proviso to sub section (1) of section 30 operate in three scenarios depending on whether 30, 60 or 90 days had elapsed by 31 August, 2021.

GST liability on restaurant services supplied through e-commerce operators shifts to the operator; invoices issued and cash payment required.
E-commerce operators are liable to pay GST on restaurant service supplied through their platforms; they must issue invoices and discharge that tax liability in cash. ECOs need not collect TCS or file GSTR-8 for restaurant services on which they pay tax, though TCS continues for other supplies not notified under section 9(5). ECOs need no separate registration to pay tax under section 9(5), remain liable even for supplies by unregistered restaurants, must include such supplies in restaurant aggregate turnover, and should not treat them as inward supplies for reverse charge. ITC cannot be used to pay GST on those restaurant services, but ECOs need not reverse ITC otherwise.

Stay order review in pending tax assessments requires time-bound verification, early hearing requests, and coordinated action to vacate stays.
Instructions were issued for a time-bound review of pending assessment and reassessment cases stalled by subsisting court stay orders. Assessing officers were required to identify such cases, update the status of each order, dispose of matters already decided by the court, and pursue vacation of continuing stays through the Department's High Court and Supreme Court cells. A tiered verification and reporting process was prescribed, and appellate work wings were directed to file early hearing or similar applications and ensure completion of action within the campaign period.

GST registration applications require disposal only on prescribed documents, with proper consideration of premises-specific proof and Form GST REG-01 requirements.
Registration applications under the U.P. GST framework must be disposed of in accordance with Section 25 of the GST Act, Rules 8 and 9, Form GST REG-01, and issued instructions. The prescribed documents vary by premises: property tax receipt, municipal account copy, or electricity bill for own premises; rent or lease agreement with ownership proof for rented premises; consent letter with ownership proof for other or shared premises; affidavit with possession proof where no rent or lease agreement exists; and specified Government of India documents for SEZ cases, along with bank-account certificates and separate authorization letters.

E-commerce operators liable for GST on restaurant services, must pay tax in cash and issue invoices for those supplies.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms and must discharge that GST in cash; they need not collect TCS or file TCS returns for those restaurant-service supplies, may continue to claim and use ITC for their own inputs but cannot utilize ITC to pay the GST liability on restaurant services, and must issue invoices for restaurant services. ECOs need not take separate registration for this purpose, are liable even for supplies by unregistered vendors, and should report such supplies in GSTR-3B and appropriate GSTR-1 tables.

E commerce operator liability to pay GST on restaurant services shifts to operator; TCS collection and invoice rules modified.
E-commerce operators must pay GST on restaurant services supplied through their platforms, replacing the restaurant supplier as the person liable for tax; they need not collect tax at source for those supplies nor obtain separate registration, and remain liable even if the supplier is unregistered. Restaurant service values must be included in the supplier's aggregate turnover. ECOs are not recipients for reverse charge, may claim ITC for their own operations but must pay GST on restaurant services in cash without using ITC, and should issue invoices and report these supplies in prescribed return tables.

E-commerce operator liability: ECOs must pay GST on restaurant services and cannot use input tax credit for that payment.
Supply of restaurant services through electronic commerce operators is taxed such that the ECO is liable to pay GST on those services, will not collect TCS for those taxed services, must pay GST in cash without utilizing ITC for that payment, need not obtain separate registration, must issue invoices for those services, and should report them in returns as outward taxable supplies while restaurants include the value in their aggregate turnover.

GST classification and rates clarified: reclassification of seeds, copra, henna, reagents and packaging with specified tax treatments.
Clarifies GST classification and rates: fresh fruits/nuts exempt only if supplied unprocessed; seeds under heading 1209 taxable at 5% when not for sowing; copra excluded from coconut exemption and taxed at 5%; pure henna powder/leaves at 5%; scented sweet supari and flavored/coated cardamom products at 18%; Brewers' spent grain and analogous residues under heading 2303 at 5%; all goods under heading 3006 at 12%; all reagents under heading 3822 at 12%; original DGH essentiality certificate acceptable for inter state stock transfers; external batteries and UPS taxed separately; renewable energy projects valuation 70:30 applied for past period without refunds; fibre drums uniformly at 18% going forward.

E-commerce operator GST liability: ECO must pay GST on restaurant services supplied through its platform, not collect TCS.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); they need not collect TCS or file GSTR-8 for such services, must issue invoices for restaurant services, and may not use input tax credit to discharge the GST on those restaurant services though they retain ITC eligibility for their own inputs. Aggregate turnover of suppliers must include supplies made through ECOs, and ECOs should report these supplies in existing GST returns as outward taxable supplies.

Transitional credit filing directions clarify physical TRAN-1/TRAN-2 verification, correction, and GSTN transmission for glitch-affected taxpayers.
Direction for implementation of the High Court's order on late filing of TRAN-1/TRAN-2 by taxpayers affected by technical glitches. Jurisdictional Authorities must receive physical TRAN-1/TRAN-2, prepare a report under section 140 and Rule 117, allow a single correction opportunity where objections arise, and forward the verified papers to GSTN within the prescribed timelines. The mechanism is to be used only once, and filings made under it are not to be treated as time-barred.

GST liability on restaurant service now rests with e-commerce operators, who must pay tax in cash and issue invoices.
From 1 January 2022, GST on restaurant service supplied through an e-commerce operator is payable by the ECO in cash under section 9(5). ECOs paying this tax need not collect TCS or file GSTR-8 for those services, may not use ITC to discharge the cash liability, and must issue the invoice for such restaurant services. ECO liability covers supplies by unregistered restaurants, and restaurants must include ECO-mediated supplies in their aggregate turnover; ECOs should report and pay these taxes in GSTR-3B and the appropriate tables of GSTR-1 for the time being.

E-commerce operators liable to pay GST on restaurant service; TCS collection ceases for those supplies and ITC cannot be used.
E-commerce operators must pay GST in cash on Restaurant Service under section 9(5) supplied through their platforms from 1 January 2022; they need not collect TCS or file GSTR-8 for those restaurant services, but TCS continues for other supplies. ECOs already registered need not obtain separate registration; ECOs are liable even for services supplied by unregistered restaurants. The supplier must include such supplies in aggregate turnover, ECOs must issue invoices for restaurant services, and report them as outward taxable supplies in GSTR returns for the time being.

Input tax credit time bar: debit note date determines financial year for ITC eligibility; e invoice QR replaces physical invoice.
For ITC time bar purposes the date of issuance of a debit note determines the relevant financial year and the amended rule governs ITC availment on or after its effective date; production of an e invoice QR code with the embedded IRN electronically suffices instead of carrying a physical tax invoice during movement; and the refund restriction on unutilized ITC applies only to goods actually subject to export duty at the time of export, excluding goods with nil or exempted export duty.

Dynamic QR Code applicability clarified: invoices to foreign recipients with payment via RBI approved modes may omit QR codes.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and the payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the Dynamic QR Code for payment.

Court cases monitoring module streamlines tracking of appeals, revisions and writ petitions under the UPVAT and UPGST Acts.
An online Court Cases module is introduced on the departmental website to monitor appeals, revisions and writ petitions arising from orders passed under the UPVAT and UPGST Acts at the appellate authority, Tribunal, High Court and Supreme Court levels. Assessment and enforcement units are directed to make timely and accurate entries of all pending and future court matters so that disposal of appeals and recovery of demand can be effectively tracked.

Intermediary services: facilitation between three parties qualifies while principal supply and subcontracting do not.
The circular clarifies that an Intermediary arranges or facilitates a main supply of goods, services or securities between two or more other persons and does not supply the main supply on his own account; classification requires a minimum of three parties, two distinct supplies (main and ancillary), and a facilitator role such as agent or broker, while principal-to-principal supply and subcontracting of the main supply are excluded from intermediary services.

Refund of wrongly paid GST allowed when supply is later reclassified, subject to payment under correct head and two year filing limit.
The term "subsequently held" includes both taxpayer self reclassification and findings by tax officers or authorities; refunds are available if the taxpayer pays tax under the correct head and files the refund claim within two years from the date of payment under the correct head, with a transitional two year filing period for payments made before the notification. Refunds are not available where the liability was adjusted by issuance of a credit note.

Revocation deadline extension for cancelled GST registrations: filing allowed until extended date, applicable irrespective of application status.
Time to apply for revocation of cancelled registration is extended to 30 September 2021 where the original due date fell between 1 March 2020 and 31 August 2021 for registrations cancelled under the specified clauses of section 29(2). The extension applies regardless of application status: not filed, pending with the proper officer, rejected (allowing fresh filing), pending on appeal, or decided on appeal. Proper officers and appellate authorities must treat the extended timeline as applicable, and taxpayers may refile where necessary.