Refund of unutilised input-tax credit for exported electricity: procedural filing, documentation and calculation requirements under GST.
Procedure for refund of unutilised ITC for zero-rated export of electricity: file Form GST RFD-01 under "any other" with remark "Export of electricity-without payment of tax (accumulated ITC)", upload Statement 3B with export invoices, energy exported and tariff, the monthly Regional Energy Account (REA) statement of scheduled energy from RPC, relevant agreements and Statement 3A calculation. Relevant date is the last date of the month as per REA. Turnover equals scheduled energy (per REA) times contracted tariff; use the lower quantity if invoice and REA differ. Compute refund per rule 89(4) formula; exclude domestic electricity from adjusted total turnover and verify no ITC on inputs for domestic supply. Debit from electronic credit ledger (Form GST DRC-03) is requested before issuance of refund and payment orders.

Tariff rate quota rules updated: electronic TRQ authorisations and specific eligibility and procedural conditions for gold imports under 7108.
Annexure IV to Appendix 2A governing TRQ imports under the India UAE CEPA has been amended: TRQ applications are electronic and authorisations will be issued electronically and transmitted to Customs; imports require a UAE Certificate of Origin and compliance with the Customs CEPA notification; TRQ accounting follows the Indian fiscal year and annual allocation/last date application rules apply. Special additional eligibility, documentation, turnover composition, and procedural conditions apply for gold imports under tariff heading 7108, including exclusion of gold dore, use of nominated agencies, IEC recording, audited turnover evidence, and application of the IGCR procedure with electronic debiting in ICES.

Tariff Rate Quotas allocation under India Australia trade deal: new TRQ procedures require export certificates and electronic DGFT authorisations.
Amendments add annual Tariff Rate Quotas under Ind Aus ECTA into the Handbook of Procedure, prescribing that Australia allocates TRQs via Export TRQ certificates which must be shared with DGFT; Indian importers apply on the DGFT portal referencing the Export TRQ. DGFT issues electronic TRQ authorisations naming importer, IEC, tariff item, quantity and validity and transmits them to the Customs EDI System. Imports are permitted only upon electronic debiting in ICES, counted by calendar year; DGFT will monitor cumulative issuance, stop issuance when quota is reached, and may amend allocation modalities, subject to the Ministry of Finance customs notification.

Re-credit in electronic credit ledger: procedure for restoring erroneous GST refunds after deposit and officer order.
Where a taxpayer deposits an erroneous refund with applicable interest and penalty through Form GST DRC-03 by debiting the electronic cash ledger and notifies the jurisdictional officer (using Annexure A where portal automation is not available), the proper officer, upon satisfaction of full payment, shall re-credit an equivalent amount to the electronic credit ledger by issuing an order in Form GST PMT-03A, preferably within 30 days from the request or payment date.

Refund for unregistered persons: temporary registration and RFD-01 process enables recovery of GST borne on cancelled long-term services.
Unregistered recipients who bore GST on advance or upfront payments for long-term services that are later cancelled may obtain temporary registration using PAN, complete Aadhaar authentication, supply bank account details, and file Form GST RFD-01 under 'refund for unregistered person' with Statement 8, supplier certificate and supporting documents. Refunds are available only if the credit-note issuance period has expired; the supplier's cancellation letter is the relevant date for unrendered supplies, claims cannot exceed tax declared on invoices, and only proportionate tax corresponding to amounts actually returned is refundable.

Reduction of GST statutory dues under insolvency: Commissioner must intimate reduced demand and adjust recovery accordingly.
Where insolvency proceedings finalised under the insolvency law reduce statutory dues payable under the Manipur GST Act, such insolvency adjudications qualify as other proceedings for purposes of continuation and validation of recovery; the Commissioner shall issue an intimation in the prescribed form to the taxable person and the authority with pending recovery so that recovery continues only in relation to the reduced amount and from the stage it stood immediately before disposal.

No Claim Bonus not consideration; GST applies to premium after allowable NCB deduction when invoiced.
NCB is not consideration from the insured to the insurer; where NCB is pre disclosed and recorded in the invoice it is an allowable deduction under clause (a) of sub section (3) of section 15 for valuation of insurance services, and GST is leviable on the premium after deduction of NCB. The e invoicing exemption in Notification No. 05/2020 State Tax applies to the exempted entity as a whole and thus covers all supplies made by that entity.

Limitation on re-determination: reassessment allowed only where original notice met non-fraud limitation, recalculating tax, interest, penalty.
When an appellate body directs that a fraud-based notice be treated as a non-fraud notice for reassessment, the proper officer must re-determine tax, interest and penalty following the procedural rules and limitation period applicable to non-fraud proceedings; reassessment is limited to amounts for which a show-cause notice was issued within the non-fraud limitation window, and proceedings must be dropped where the original notice was time-barred.

Place of supply determined as foreign destination - IGST applies and recipient may claim input tax credit subject to eligibility.
Where transportation-of-goods services are supplied by parties in India but goods are destined outside India, the place of supply is the foreign destination; the supply is an inter State supply and IGST is chargeable. The Indian recipient may claim input tax credit of the IGST subject to the statutory eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in Form GSTR 1 using the foreign country code.

Input Tax Credit reconciliation: procedural verification and evidence requirements to address ITC GSTR3B vs GSTR2A discrepancies.
Proper officers must obtain invoice-level details for ITC claimed in GSTR-3B but not reflected in GSTR-2A and verify fulfillment of eligibility conditions for ITC: possession of tax invoice/debit note, receipt of goods or services, and payment to the supplier. Officers must also assess need for reversal for ineligible ITC and compliance with time limits. To verify tax payment by suppliers, certificates with UDIN from chartered/cost accountants are required above a specified threshold; supplier certificates suffice below that threshold. The guidance applies to bona fide errors for FY 2017 18 and 2018 19 in ongoing proceedings only.

Virtual meetings and postal ballots permitted for shareholder resolutions, preserving earlier procedural requirements and approval framework.
Companies may conduct shareholder meetings by video conferencing or other audio-visual means (VC/OAVM) or transact items through postal ballot pursuant to the Ministry's earlier circulars, subject to all existing procedural requirements and safeguards remaining unchanged, as an extension of the pandemic-related framework.

AGM through video conference allowed for 2023 meetings if statutory requirements are met; no extension of time given.
Companies with Annual General Meetings due in 2023 are permitted to hold AGMs by Video Conference or Other Audio Visual Means on or before 30 September 2023, subject to compliance with the procedural and technical requirements specified in paragraphs 3 and 4 of the earlier General Circular; this permission is not an extension of statutory time and noncompliance will attract legal action under the companies law.

Plastic packaging exemption: imported goods are excluded from the PWM rules' labelling requirement on packaging.
The notice clarifies that the labelling requirement in Plastic Waste Management Rules, 2016-mandating producer/brand name, registration number and thickness for carry bags and plastic packaging-is not applicable to plastic packaging used for imported goods; similar non applicability extends to cases covered by the Legal Metrology packaged commodities exception after regulatory approval and to instances where printing the information is technically infeasible under applicable labelling guidelines. Environmental compensation applies for non compliance generally, but the specified labelling provision is excluded for imported packaging.

EPCES jurisdiction updated to cover SEZ products and EOU services; spices require Spices Board registration.
The jurisdiction of the Export Promotion Council for EOU and SEZ (EPCES) is revised to cover all products and services by SEZs and all products and services by EOUs except spices; spice-producing units must register with the Spices Board. The amendment is made under paragraph 2.04 of the FTP 2015-2020 and takes immediate effect.

Refund mechanism for unregistered buyers: temporary registration and Aadhaar authentication required to claim GST borne on cancelled contracts
Unregistered recipients who have borne GST due to cancellation or termination of long-term service contracts may claim refund under section 54(1) by obtaining temporary registration on the common portal with PAN, completing Aadhaar authentication, entering bank details in their name, and filing FORM GST RFD-01 (category: Refund for unregistered person) with statement 8, supplier's certificate and supporting documents; claims are limited to tax declared on relevant invoices, require separate applications per supplier/State, and apply only where the credit-note period under section 34 has expired, with the supplier's cancellation letter treated as the relevant date for the two-year limitation.

Refund for unregistered buyers: temporary GST registration and portal claim process for tax borne on cancelled construction or insurance contracts.
Enables unregistered recipients who bore GST on advance or full payments for long-term supplies-e.g., construction contracts or long-term insurance-whose agreements are cancelled after the credit-note period has expired, to obtain temporary portal registration via PAN with Aadhaar authentication and bank details, and file refund claims in FORM GST RFD-01 (category ''Refund for unregistered person'') with Statement 8, supplier's certificate and supporting documents; refunds cannot exceed tax declared on relevant invoices, separate claims are required per supplier and State, the supplier's cancellation letter is the relevant date where services were not received, and the proper officer will process claims and issue FORM GST RFD-06.

Treatment of GST dues after IBC finalisation: Commissioner must intimate reduction and continue recovery only for the reduced amount.
When insolvency proceedings under the IBC finally reduce statutory GST dues previously covered by a recovery summary, the jurisdictional Commissioner must issue intimation of that reduction in FORM GST DRC-25 to the taxable person and to the authority pursuing recovery; recovery proceedings may thereafter continue only in respect of the reduced amount and IBC adjudications are to be treated as part of the "other proceedings" under the SGST Act.

Recovery of government dues: Commissioner must notify reduced GST demands after insolvency proceedings, enabling adjusted recovery to continue.
Where a confirmed demand for recovery exists against a corporate debtor and insolvency proceedings have reduced the amount of statutory government dues, the jurisdictional Commissioner shall issue an intimation in FORM GST DRC-25 to the taxable person and the appropriate recovery authority, and recovery proceedings may be continued only in relation to the reduced amount, pursuant to Section 84 and Rule 161 of the CGST framework.

No Claim Bonus treatment: GST applies on premium after deducting disclosed NCB; e invoice exemption covers the whole entity.
NCB does not amount to consideration from the insured to the insurer for refraining from claims. NCB is a permissible pre disclosed discount for valuation purposes where disclosed in the policy and invoice, and GST is chargeable on the premium after deducting the NCB shown on the invoice. The e invoice exemption under the state notification applies to the entity as a whole and covers all its supplies.

No Claim Bonus treated as permissible discount under GST, reducing taxable premium when reflected in the invoice.
No Claim Bonus (NCB) is not consideration furnished by the insured and does not amount to a supply by the insured to the insurer; when NCB is pre disclosed in policy documents and specifically recorded in the invoice, it qualifies as a discount excluded from the value of supply under the discount deduction provision, and GST is chargeable on the premium after the invoice stated NCB deduction. The exemption from mandatory e invoicing under the notification applies to the entity as a whole and covers all supplies made by that entity.