Line of credit support enables financing of Uzbekistan social infrastructure, subject to export eligibility and supply content rules.
A Government of India supported Line of Credit through Exim Bank finances Uzbekistan social infrastructure projects; exports must meet Foreign Trade Policy eligibility, be declared in Export Declaration Form/Shipping Bill per RBI instructions, and observe a minimum 75% India supply content (up to 25% external procurement). The LoC became effective September 12, 2022, with a terminal utilization period of 60 months from scheduled project completion. No agency commission is payable under the LoC, though exporters may use personal or EEFC funds for commissions subject to AD Category I bank approval after realization and applicable rules. AD banks must notify exporters and refer them to Exim Bank for details. Directions are issued under FEMA without prejudice to other statutory approvals.

Rupee Drawing Arrangement now permits use of BBPS for inbound bill payments to biller bank accounts, subject to KYC.
The circular authorises modification of the Rupee Drawing Arrangement to permit foreign inward remittances received under that arrangement to be credited to the bank account of the biller through the Bharat Bill Payment System (BBPS), subject to the procedural conditions and KYC requirements applicable to RDA transfers through other electronic modes, and directs Category I Authorised Dealer banks to notify constituents.

Transitional credit form filing is governed by adopted central guidelines to ensure uniform implementation under Tripura GST.
Filing or revision of TRAN-1 and TRAN-2 transitional credit forms is governed by guidelines issued to provide a uniform mechanism for taxpayers. State Tax officers are directed to follow the central GST guidelines circulated on 9 September 2022 for field-level administration of such filing or revision. The direction, issued to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017, adopts the central instructions concerning transitional credit forms.

Transitional credit filing: one-time portal window permits filing or revision of TRAN-1/TRAN-2, subject to verification.
A one-time portal window permits aggrieved registered taxpayers to file or revise Forms GST TRAN-1 and TRAN-2, with electronic submission frozen upon clicking submit and final filing requiring DSC or EVC. Filers must upload the prescribed annexure declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, and retain supporting records. TRAN-2 claims must be consolidated; certain form-based claims issued after the original TRAN-1 deadline are disallowed. Officers will verify claims, allow hearings, and reflect allowed transitional credit in the electronic credit ledger.

Brick kiln registration and pollution control coordination are mandatory before consent is issued for non-compliant units.
Brick kilns in Uttar Pradesh that do not conform to the prevailing guidelines are to be regulated through coordinated camps with the Pollution Control Board. The concerned regional officers must coordinate the camp dates and venues, ensure participation of the jurisdictional State Tax officer, and facilitate registration of the brick kilns. Registration with the State Tax Department is a mandatory pre-condition before consent or approval is issued by the Pollution Control Board.

GST classification clarified: electrically operated vehicles, treated sewage water and pulse by products attract specified GST rates.
Electrically operated vehicles are classifiable under HSN 8703 and attract five per cent. GST even if batteries are not fitted at supply; Napa and similarly minor polished stones ready for use qualify under Sl. No. 123 for concessional rate; mango forms under heading 0804 are separately classified (fresh exempt, sliced and dried concessional, other dried/pulp higher rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum falls under tariff item 2404 91 00 at 18 per cent; fly ash content condition applies only to aggregate; pulse milling by products under heading 2302 attract five per cent.

GST on contractual consideration: only payments that remunerate an agreed toleration, forbearance or ancillary facility are taxable.
GST on payments arising from breach or penalty depends on whether the payment is consideration for a supply involving agreement to refrain, tolerate, or do an act; mere compensatory or punitive flows (liquidated damages, statutory penalties, cheque dishonour fines, forfeitures) are not consideration absent an independent contractual promise, whereas commercially agreed ancillary charges (cancellation fees, late payment acceptance, early termination or prepayment facilities) are consideration for supply and taxable if the principal supply is taxable.

GST rate clarifications on services and exemptions confirm applicable tax treatment and eligibility across multiple service categories.
Clarifications address GST rates and exemptions across specified services: ice cream parlours' past concessional payments are regularised and standard rate with ITC applies prospectively; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the raw vegetable fibre exemption prior to withdrawal; transit cargo services to and from Nepal and Bhutan including empty container movements are exempt subject to customs/transhipment regulations and track and trace verification; renting of transport vehicles with operator for mineral transport is taxable as rental services and not exempt road transport.

Omission of Rule 95A leads to withdrawal of circular, annulling prior refund guidance for airport retail supplies.
Following the retrospective omission of Rule 95A from the Bihar GST Rules, 2017, which had addressed refunds for taxes on inward supplies by airport retail outlets to outgoing international tourists, the Commissioner withdraws Circular No. Bikri-kar/Vividh-28/2018-2352 ab-initio, thereby nullifying the earlier clarifications issued under that circular.

Refund of unutilised ITC on export of electricity clarified: filing procedure, documents, relevant date and calculation method.
Applicants must file Form GST RFD-01 under "any other" with remark "Export of electricity-without payment of tax", upload Statement 3B (export invoices, energy exported, tariff per unit), the Regional Energy Account (REA) statement from the RPC Secretariat and tariff agreement. The relevant date is the last date of the month as per the monthly REA. Refund is calculated under rule 89(4) using scheduled REA energy multiplied by contracted tariff (using the lower of REA or invoice quantity), with adjusted total turnover excluding domestic electricity; officer verification and debit via Form GST DRC-03 precede issuance of RFD-06 and RFD-05.

Re-credit in electronic credit ledger allowed after deposit of erroneous refund; officer to issue Form GST PMT-03A upon verification.
Re credit is available where a taxpayer deposits an erroneously sanctioned refund plus applicable interest and penalty via Form GST DRC 03 by debit to the electronic cash ledger; the taxpayer must state the reason in DRC 03 and submit a written request in the prescribed annexure. The proper officer, after verifying full payment, shall re credit an amount equivalent to the deposited erroneous refund to the electronic credit ledger by passing an order in Form GST PMT 03A, preferably within 30 days from request receipt or payment, whichever is later.

Refund under inverted duty structure admissible where concessional notification causes lower output tax, subject to exclusions and conditions.
Refund of accumulated input tax credit is allowable where accumulation results from the rate of tax on outward supplies being lower than on inputs at the same time due to supply under a concessional notification, subject to conditions and excluding nil rated, fully exempted supplies or supplies specifically excluded by government notification.

Input Tax Credit for deemed exports is portal-only for refunds and excluded from section seventeen disallowances.
Tax paid on supplies regarded as deemed export is made available as ITC solely to enable portal refund claims and is not ITC under Chapter V; therefore it is not subject to section 17 disallowances nor included in Net ITC for refund computations under rule 89(4) or rule 89(5). The proviso to clause (b) of section 17(5) applies to the whole clause and leasing in that clause is limited to motor vehicles, vessels and aircraft. Employer perquisites under employment contracts are excluded from GST under Schedule III. Electronic credit ledger amounts may be used only for output tax (excluding reverse charge) while electronic cash ledger may be used for tax, interest, penalty, fees and other liabilities.

Fraudulent input tax credit: issuers face penalty, recipients face demand and penalty, pass-through cases attract penalties.
Issuance of tax invoices without actual supply does not amount to supply and thus does not create tax liability or demand under the BGST Act for the issuer, though the issuer is punishable for issuing invoices without supply. A recipient who fraudulently avails and utilises input tax credit without receipt of goods or services is liable to demand and recovery of the credit with interest and penal action for fraudulent availment. Where such illegitimate credit is passed on by issuing further invoices without supply, no tax demand arises for the outward transaction but penal action attaches for issuing invoices without supply and for utilising ineligible credit. Specific facts determine the exact mix of demands and penalties, and additional offences may apply.

Inter State supply reporting must include place of supply details to secure correct GST allocation and ITC settlement.
Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxable persons and UIN holders in table 3.2 of Form GSTR-3B and corresponding GSTR-1 tables, ensuring invoice and customer database accuracy. Table 4(A) of Form GSTR-3B is auto populated from Form GSTR-2B; absolute and statutory ineligible ITC reversals must be shown in table 4(B)(1), provisional/reclaimable reversals in table 4(B)(2), and net ITC credited to the electronic credit ledger equals 4A minus [4B(1)+4B(2)].

Transhipment via riverine-rail routes enables Bangladesh FCL exports through India under mandatory registration, bonding and e-seal tracking.
Transhipment of Bangladesh's containerized exports is allowed via Hemnagar into India by barge to Kolkata/Haldia and then by rail to Nhava Sheva/Mundra for export; restricted to FCL containers and excluding prohibited/security sensitive goods. An authorised carrier must register, furnish a bond equivalent to twice the value of goods, provide three working days' advance intimation, file a quadruplicate Bill of Transhipment with declared OTLs, supply loading plans, and ensure cargo security using OTLs, RFID tarpaulin seals and ECTS tracking, with Customs checks and electronic transmission of BoT and monitoring at each stage.

Transitional credit portal reopening allows one-time filing or revision of TRAN-1/TRAN-2, subject to verification and documentation.
GSTN will open the common portal to permit a one-time filing or revision of Form GST TRAN-1 and TRAN-2 during the reopened window. Filers must electronically sign submissions, upload the Annexure A declaration and TRANS 3 where applicable, and may edit forms only before clicking "submit." TRAN 2 claims must be consolidated into a single form with the last month shown as the tax period. Filers must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records for verification; accepted transitional credit will be posted to the electronic credit ledger after adjudication.

Vires challenges: insolvency professionals must notify the regulator so it can consider impleading to defend Code provisions.
Insolvency professionals must notify the Insolvency and Bankruptcy Board of India of any current or future cases contesting the vires, interpretation or applicability of the Code, Rules or Regulations, providing case papers and brief issues; pending cases were to be submitted to the Board's designated email by September 2022 and future cases must be reported promptly to enable the Board to consider impleading and defending the statutory scheme.

Territorial jurisdiction of State tax officers is reorganised across Assam by revised zonal and unit-wise allocation.
Territorial jurisdiction of State tax officers under the Assam Goods and Services Tax Act, 2017 is reassigned by order issued in exercise of statutory power under section 4(2). The order supersedes the earlier territorial jurisdiction arrangement and specifies the classes of officers who may exercise powers within defined territorial limits across Assam. The allocation covers Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents posted in the Principal Commissioner's office and in the various zonal and unit offices. It maps jurisdiction by zone and unit, linking each office to designated districts, sub-divisions, police-station areas, and detailed boundary descriptions.

TDS on benefits/perquisites clarified: exemptions for institutional loan waivers, pure agent reimbursements, group event option, and specified exclusions.
Circular clarifies implementation of TDS on benefits/perquisites under section 194R: specified financial institutions' one time loan settlements/waivers are excluded from TDS; genuine "pure agent" reimbursements under GST valuation rules are not treated as benefits; reimbursements already forming part of consideration and taxed under other TDS provisions do not attract additional section 194R deduction; group event benefits may be left nondeductible if the provider elects to disallow the expense; diplomatic/international organizations and bonus/right share issues to all shareholders by publicly substantially interested companies are excluded from TDS.