Reason to Believe documentation: ensure explicit recording to validate investigations and prevent procedural quashing of proceedings.
Units must record all adverse facts from data analysis in the case profile and make a logical, explicit notation of Reason to Believe, after which the Joint Commissioner must enter that notation and issue FORM GST INS-01. During investigation and search, test each point against prescribed procedures and prepare point-wise panchanama and physical verification sheets; record seized records and goods in INS-02 for inter-form verification, upload all post-check documents to the MIS module, and ensure final reports are transmitted after Proper Officer approval within the prescribed timeframe or within any duly recorded extension.

Proper Officer designation: taxation inspectors to handle registration functions under supervisory approval and statutory processing timelines.
Taxation Inspectors are specified as Proper Officers for registration, amendment, cancellation and revocation of registration under the HGST Act, 2017, replacing Excise and Taxation Officers for these functions. They must verify documents, observe Principles of Natural Justice before adverse orders, and obtain prior manual approval from the jurisdictional Excise and Taxation Officer for cancellation and revocation applications and for initiating suo moto cancellations until an online facility is available. All actions must adhere to statutory processing timelines, be supervised by the jurisdictional Excise and Taxation Officer, and be properly recorded.

Automated notice generation: drop duplicate GST notices where prior audit, scrutiny, or advisory proceedings already concluded.
Instruction directs that automated notices generated by IIT Big Data Software which duplicate completed audit, return scrutiny, advisory or summons proceedings be dropped wholly or to the extent already covered; system notices tied to voluntary payments or prior recovery notices are to be dropped after verification; invoice-only cases without movement should be dealt under the applicable penal provision and duplicates dropped; Proper Officers must review HSN/SAC-driven ITC issues and verify reversals related to exempt or non business supplies, inform taxpayers when proceedings are dropped, and ensure due process where notices remain.

GST classification: imitation zari from metallised film qualifies as imitation zari yarn, attracting the Council-recommended reduced tax rate.
Imitation zari thread or yarn produced from metallised polyester or plastic film falls within the HS description for yarn combined with or covered by metal and is classified as imitation zari thread or yarn under Sl. No. 218AA of Schedule I, attracting the Council-recommended reduced GST rate. The Council also specified that no refund shall be permitted on metallised polyester/plastic film due to rate inversion, and the relevant notification has been amended accordingly; implementation issues may be notified to the Commissioner.

Related-party guarantees treated as taxable supplies; corporate guarantees valued under prescribed valuation rule, personal guarantees often valued zero.
Providing a personal guarantee by a director to secure company credit is a supply between related persons and valued under Rule 28; where RBI mandates no consideration, open market value may be zero, otherwise taxable value equals the consideration. Corporate guarantees between related persons or by a holding company for its subsidiary are supplies whose taxable value is to be determined under Rule 28 and, pursuant to an inserted sub rule (2), such valuation rule applies irrespective of input tax credit availability; sub rule (2) does not apply to personal guarantees.

Secondment taxability requires case-specific GST analysis, and extended limitation applies only where fraud or suppression is shown.
Secondment arrangements between overseas group companies and Indian entities require a case-specific examination of the contract and factual matrix to determine GST taxability. The Northern Operating Systems judgment is not to be applied mechanically to all secondment cases, as different arrangements may attract different tax consequences. Section 74(1) of the Assam GST Act can be invoked only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not merely for non-payment of GST.

E-invoicing compliance under Assam GST tightened for taxpayers required to issue invoices through the prescribed electronic system.
Mandatory e-invoicing compliance is reinforced for taxpayers required to issue e-invoices for B2B and export supplies under the Assam GST Rules. Exempted taxpayers must declare their exempted status on the portal, while field formations are directed to examine GSTN-listed cases of non-issuance, identify the reasons, and distinguish lawful exemption from non-compliance. Invoices issued otherwise than through the prescribed e-invoicing mechanism are stated not to be valid, and continued non-compliance may attract penalty under the Assam GST Act.

Designation of Taxation Inspector expands proper officer roster, adjusting delegated authority and Schedule rule links under GST.
Amendment designates Taxation Inspector as an additional proper officer by inserting ",Taxation Inspector" after specified officer entries across several serial numbers, expands one serial to add a roster of officers including Deputy Commissioner, Excise and Taxation Officer, Assistant Excise and Taxation Officer and Taxation Inspector, and omits certain rule references while inserting a new serial linking Rules 6, 16, 17, 21A and 23 to those specified officers.

Related party guarantee treated as taxable supply; corporate guarantee valuation set under amended Rule 28 irrespective of ITC.
Personal guarantees by directors are a supply of service between related persons and are valued at open market value under Rule 28; where RBI precludes any lawful consideration the open market value may be treated as zero and no tax payable, except in exceptional remunerated cases where taxable value equals the remuneration. Corporate guarantees between related companies, including holding subsidiary situations, are also supplies of service and their taxable value is to be determined under Rule 28, with newly inserted sub rule (2) prescribing valuation for such corporate guarantees irrespective of the recipient's ITC; sub rule (2) does not apply to personal guarantees.

Authorisation of Joint Commissioners to exercise proviso powers under Rule 23, confined to their jurisdiction and subject to conditions.
The Commissioner of State Tax authorises Joint Commissioners of State Tax (Range) to perform functions under the first proviso to sub-rule (1) of Rule 23 of the Haryana GST Rules, 2017 read with section 30 of the Haryana GST Act, 2017, limiting exercise of those functions to their respective jurisdictions unless specific jurisdiction is stated; the order supersedes Order No. 01/2022 while saving prior actions and omissions.

GST enforcement wing restructuring assigns district jurisdictions for inspections, searches, seizures and business-premises access to safeguard revenue.
GST enforcement administration is restructured through four Enforcement Wings empowered to undertake inspection, search, seizure of goods in movement, and access to business premises and godowns for revenue protection. The Wings are allocated jurisdiction over West Tripura; North Tripura and Unakoti including Churaibari; Sepahijala, Gomati and South Tripura; and Dhalai and Khowai. The arrangement supersedes specified earlier orders and takes immediate effect.

State jurisdiction transfer: pending GST proceedings may remain with transferor proper officer if taxpayer requests completion.
Change in state jurisdiction of a registered person transfers designation of the proper officer to the transferee charge or Large Taxpayer Unit, but the transferor charge's proper officer retains concurrent jurisdiction to complete proceedings initiated before the transfer if the registered person requests continuation to avoid repeating prior compliances; appeals against transferor orders remain with the appellate authority having jurisdiction over the transferor unit.

Electronic service of GST notices and orders in DRC-01 and DRC-07 is mandatory for portal compliance and tracking proceedings.
Electronic service of the summary of notice in FORM GST DRC-01 and electronic upload of the summary of order in FORM GST DRC-07 are required in proceedings under the Assam GST Act and Assam GST Rules relating to demand, recovery, input tax credit wrongly availed, refund erroneously made, interest, penalty, and fine. The instruction directs proper officers to ensure that the summary of notice and summary of order are served or uploaded on the portal, and requires zonal supervision for strict compliance with rule 142.

GST treatment of personal and corporate guarantees clarifies related-party supply and valuation rules for bank credit facilities.
A director's personal guarantee for a company's bank credit is treated as a supply of service between related persons even without consideration, but where RBI norms prohibit any commission or other payment, the open market value and taxable value are treated as zero. If any remuneration or consideration is nevertheless paid, the taxable value is the amount so paid. Corporate guarantees between related companies, including holding company guarantees for subsidiaries, are also taxable supplies without consideration and are valued under rule 28, including the special sub-rule for corporate guarantees, which does not apply to personal guarantees.

Document Identification Number requirement: communications to taxpayers must quote DIN/RFN or be treated invalid; limited post-facto regularisation allowed.
Officers must electronically generate and prominently quote a Document Identification Number (DIN)/Reference Number (RFN) on specified offline communications (search authorisations, summons, arrest memos, inspection notices and letters) issued in the course of enquiries; GST backend communications sent via the GSTN Portal are exempt, but manually issued communications must carry a DIN/RFN. Exceptions for technical difficulty or urgent offsite issuance require written reasons and an express statement; communications without DIN/RFN outside these exceptions are invalid and must be regularised within a limited working-day period by post-facto approval, electronic generation of DIN/RFN and filing the pro-forma. VAT RFN verification is available on the DVAT Portal.

Operational creditor claims coordination ensures timely GST claim submission and monitoring in corporate insolvency proceedings.
SOP establishes a nodal mechanism for GST claims in corporate insolvency under the IBC: a State Nodal Officer will receive IBBI public announcements and distribute them to Joint Commissioners; District and circle officers must monitor the IBBI website daily, submit Form B claims with supporting documents to Interim/Resolution Professionals for arrears, and correspond regarding resolution plan finalisation; District Nodal Officers must report monthly via a prescribed proforma and participate in consolidated reviews by TPS HQ.

GST applicability on services clarified: composite supply, input tax credit, pure agent rules and specific exemptions explained.
Input tax credit at concessional rate applies only to passenger transport and renting with operator; leasing without operator is excluded. Electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate, while electricity charged as a pure agent on actual basis is excluded from taxable value. Job work converting barley into malt is classified as food-related job work and attracts the concessional rate. District Mineral Foundations Trusts are Governmental Authorities for exemption purposes. Horticulture services to CPWD with goods 25% of value qualify for specified exemption.

Place of supply rules: default recipient-location applies for transportation, advertising display, and most co-location services.
Determination of place of supply for transportation of goods with supplier or recipient outside India follows the default rule: recipient's location if available, otherwise supplier's location. Advertising: sale or grant of rights in hoarding space is treated as immovable-property related and located where the hoarding is; pure display services are advertising services and follow the default rule. Co-location services are hosting and IT infrastructure provisioning and follow the default rule locating the recipient, but purely renting physical space with no hosting components is treated as renting of immovable property.

Export of services: INR receipts via Special Rupee Vostro accounts qualify as permitted payment under export rules.
Payments received by Indian exporters of services in Indian rupees from designated Special Rupee Vostro Accounts of correspondent banks, established under the RBI INR settlement mechanism and recognized by the Foreign Trade Policy, shall be regarded as fulfilling the payment requirement in sub clause (iv) of the IGST Act definition of export of services, subject to compliance with RBI circulars, Foreign Trade Policy procedures, and any other statutory permissions or approvals.

GST applicability on services clarifies composite supply, pure agent treatment, job work rates, and governmental authority exemptions.
Clarifies that same line of business for concessional passenger transport treatment includes passenger transport and renting with operator but excludes leasing without operator; electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate while separately billed electricity supplied as a pure agent is excluded from value; job work converting barley to malt is job work in relation to food products attracting the lower food rate; District Mineral Foundations Trusts are Governmental Authorities eligible for the same GST exemptions; horticulture services to CPWD with goods value not exceeding 25% are exempt.