UIN recording waiver allows invoices without Unique Identity Numbers during the specified GST period under uniform implementation directions.
Waiver from recording the Unique Identity Number (UIN) on invoices applies from April 2020 to March 2021. State tax field formations are instructed to follow the central GST clarification on this invoice-documentation waiver to ensure uniform implementation of the State GST Act.

Quarterly return monthly payment scheme enables quarterly returns with monthly tax deposits, using fixed sum or self assessment payment methods.
Quarterly Return Monthly Payment Scheme allows registered persons with aggregate turnover up to five crore rupees to file FORM GSTR-1 and FORM GSTR-3B quarterly while making monthly tax payments for the first two months via FORM GST PMT-06 by either a portal auto calculated fixed sum (35% of prior quarter cash tax or last month cash tax) or by self assessment, with optional Invoice Furnishing Facility for the first two months; interest and late fee consequences are specified and deposits are adjustable only against the quarter's GSTR 3B liability.

VAT security refund allows return of FDRs after closure of dues, appeals, penalties, and departmental formalities.
Refund of security by way of FDR deposited at the time of VAT registration is permitted under Section 19(8) of the Uttar Pradesh VAT Act, 2008 where the amount is no longer required for the purposes of the Act. After the commencement of GST, no security is taken for registration and VAT-era security may be refunded on application, subject to the stated restriction that the arrangement does not apply to traders dealing in non-GST goods. Before release, the authority must verify closure or settlement of VAT matters, absence of dues, pending appeals, penalties, and departmental formalities.

GST audit under section 65: procedural framework for verification of returns, ITC, records and taxpayer cooperation.
The circular prescribes procedure for GST audit under section 65, defining its object as verification of correctness of declared turnover, taxes, refunds and input tax credit and compliance with MGST Act. Cases are selected by risk analysis or randomly; audits commence by Form GST-ADT-01 and are normally at the taxpayer's place of business. Scope covers verification of returns, books, invoices, e-way bills, agreements and reconciliations (e.g., GSTR-2A); AOs may summon evidence under delegated powers but shall not remove records or search premises. Rights and duties of the registered person and an indicative document list are provided.

Quarterly return with monthly payment option allows eligible taxpayers to file quarterly GSTR 3B while paying tax monthly under QRMP scheme.
The QRMP Scheme allows registered persons with aggregate turnover up to five crore rupees to file Form GSTR 3B quarterly while making monthly tax payments for the first two months; eligibility is portal determined and GSTIN wise. Outward supplies are reported in quarterly GSTR 1 with an optional Invoice Furnishing Facility (IFF) for the first two months to reflect selected invoices earlier. Monthly deposits may be made via a portal pre filled fixed sum method or by self assessment in Form GST PMT 06; deposits offset quarterly liabilities and refunds of such deposits are permitted only after the quarterly GSTR 3B is filed.

Deemed registration verification SOP mandates physical checks, financial scrutiny, risk-based notice, and cancellation proceedings where warranted.
Compulsory post-registration verification is directed for taxpayers who obtained deemed registration where Aadhaar authentication was not opted for or had failed. The proper officer must physically verify the business premises and conduct preliminary financial scrutiny, including examination of ownership or tenancy, employee details, identity particulars, bank KYC, returns, bank account activity, capital employed, and sources of funds. In specified risk cases, FORM REG-17 may be issued, and if cancellation appears warranted, proceedings under the applicable cancellation procedure are to be initiated. The verification exercise is to be completed within a time-bound period with weekly reporting and supervisory oversight.

Deemed registration verification: physical inspection and documentary financial checks required where Aadhaar authentication is not completed.
Mandatory post-registration verification is required for taxpayers granted deemed registration where Aadhaar authentication was not opted for or has failed. Proper officers must conduct physical verification of the principal and additional business premises or, with senior approval, obtain documentary evidence; suspected cases may trigger FORM REG 17 and proceedings under rule 22. The SOP mandates on site checks (utilities, premises size, ownership, employee records, identity documents, bank KYC) and preliminary financial scrutiny (ITRs, bank account activity, capital structure, audited accounts, and loan proposals).

Quarterly return monthly payment scheme streamlines GST compliance with quarterly filings, monthly tax payment, and optional invoice furnishing.
The QRMP Scheme allows eligible registered persons with aggregate turnover up to five crore rupees to furnish FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. The option is exercised on the common portal within the prescribed time window and is GSTIN-wise. Quarterly outward supply details are filed in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices, and monthly tax is paid through FORM GST PMT-06 by either the fixed sum method or the self-assessment method. Quarterly filing, interest, and late fee consequences are specified for delayed compliance.

GST registration status rectification requires re-uploading cancellation orders and priority updating of active records.
GST registration records showing an active status despite prior cancellation orders uploaded through the GSTN Web Module require immediate rectification. Where cancellation orders are already available in the Suo Motu cancellation records of assessing authorities, those orders are to be re-uploaded and the cancellation status is to be properly reflected in the system on a priority basis so that tax evasion risks arising from incorrect GSTIN status are prevented.

Quarterly return filing with monthly tax payment under QRMP Scheme clarified for eligible registered persons and compliance steps.
The QRMP Scheme permits eligible registered persons with aggregate turnover up to five crore rupees to furnish GSTR-3B on a quarterly basis while making monthly tax payments for the first two months of each quarter. Registered persons must file quarterly GSTR-1, may use the optional Invoice Furnishing Facility for selected invoices in the first two months, and may discharge monthly tax through either the fixed sum method or the self-assessment method in GST PMT-06. The circular also clarifies quarterly filing, interest for delayed payment, and late fee for delay in furnishing the quarterly return or outward supply details.

Input tax credit reconciliation under rule 36(4) clarified for cumulative claims, reversal of excess credit required.
Cumulative application of the rule 36(4) ITC restriction was clarified for February, 2020 to August, 2020, requiring taxpayers to reconcile GSTR-3B credit with invoices uploaded by suppliers up to the due date for GSTR-1 of September, 2020. The cumulative ITC claimed for those months could not exceed 110% of the eligible credit reflected in uploaded invoices or debit notes, and any excess had to be reversed in GSTR-3B for September, 2020. Failure to reverse the excess would be treated as ineligible ITC.

Bunching of refund claims across financial years now permitted, with proportional refund and documentation requirements enforced.
Restriction on bunching of refund claims across financial years is removed, allowing clubbing of tax periods spanning different financial years. Refund of accumulated ITC due solely to a reduction in tax rate on the same goods is not admissible under the provision for accumulation from inverted rate differentials. Refunds for tax paid on non-zero-rated supplies will be apportioned according to the original mode of payment, with ITC-related amounts re credited to the electronic credit ledger via Form GST PMT 03 and cash portions paid via Form RFD 06. Admissible ITC for refund is restricted to invoices uploaded by suppliers in GSTR 1 and reflected in the applicant's GSTR 2A, and Annexure B is amended to require HSN/SAC codes for inward supplies.

GST treatment for corporate insolvency: special registration, claim procedure, limited input tax credit and cash ledger refund.
Pre CIRP GST dues are treated as operational debt and coercive action is barred; tax officers must file claims before the insolvency forum. Registration of a corporate debtor under CIRP must not be cancelled and suspension or revocation of recent cancellations is permitted. The IRP/RP need not file pre CIRP returns but must obtain fresh registrations for the corporate debtor, file CIRP period returns and comply with GST obligations. A special procedure allows limited Input Tax Credit on invoices bearing the erstwhile GSTIN in the first return and permits refund of amounts deposited in the cash ledger during transition.

Apportionment of input tax credit: State-level asset ratios govern ITC transfer and Form GST ITC-02 filing procedures.
Clarification explains transfer and apportionment of input tax credit on business reorganisations under section 18(3) JGST Act and rule 41(1) JGST Rules: apportionment for demergers and similar partial transfers is to be computed at the State level for distinct registrations, using the value of entire assets specified in the demerger scheme; the asset-value ratio is taken as on the appointed date of demerger and applied to the transferor's unutilized ITC balance on the date of filing Form GST ITC-02. The ratio applies to the total ITC (CGST, SGST/UTGST, IGST and cess), and the transferor may distribute the transferable sum among tax heads subject to available balances. Form GST ITC-02 is required only where both transferor and transferee are registered in the State.

Appeal to Appellate Tribunal: time-limit runs from the date the President enters office, allowing filing when constituted.
Clarification instructs that appeals from adjudicating authorities must be pursued before the appointed appellate authorities without awaiting Tribunal constitution; appointments depend on the rank of the original authority. For appeals to the Appellate Tribunal, the limitation period runs from the later of communication of the appellate order or the date the President or State President of the Tribunal enters office, and appellate orders may note that appeals can be filed within that period.

Minimum vehicle inspection standards revised for Mobile Squad road checking, with zone-wise monthly targets updated for compliance.
Revised minimum monthly vehicle inspection standards for Mobile Squad road checking are prescribed by substituting the earlier zone-wise table. The amended norms require 1050 vehicle checks in specified high-priority zones, 750 in another set of zones, and 450 in the remaining listed zones. Mobile Squad units must ensure monthly inspection of goods-transporting vehicles according to these revised standards, while all other instructions in the earlier circular continue unchanged.

Quarterly return monthly payment scheme streamlines GST filing with quarterly returns, monthly tax deposits, and optional invoice furnishing.
Quarterly Return Monthly Payment Scheme permits registered persons with aggregate turnover up to five crore rupees to furnish FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. Eligibility is determined from the preceding financial year using turnover reflected on the common portal, and a person crossing the turnover limit during a quarter becomes ineligible from the next quarter. The option is exercised on the common portal within the prescribed window, applies GSTIN-wise, and includes default migration arrangements. Quarterly FORM GSTR-1 filing is required, with an optional Invoice Furnishing Facility for selected invoices in the first two months.

Corporate Circle jurisdiction streamlined through turnover-based identification of top registered persons and structured transfer proposals.
Uniformity in the jurisdiction of Corporate Circles is to be maintained by identifying the largest registered persons in each zone on the basis of turnover and transferring the jurisdiction of the top 60 registered persons to the Joint Commissioner (Corporate Circle) through a reasoned proposal to the Headquarters. The standard composition of 45 goods suppliers and 15 service suppliers may be relaxed where service suppliers exceed 15, while the top 15 service suppliers must be included where their number is fewer than 15. Future jurisdictional changes are to be proposed only after the close of the relevant financial year and at the beginning of the next financial year.

Interest relief for delayed GST returns provides phased nil and reduced rates, with late fee waiver conditional on notified filing dates.
Reduced rates of interest and conditional waiver of late fee apply to delayed GST returns for specified tax periods. For larger taxpayers a nil-interest initial window is followed by a reduced interest rate, reverting to the normal rate after the prescribed period; the circular provides illustrative day-wise calculations for GSTR-3B filings. For smaller taxpayers a nil-interest period until specified dates is followed by a reduced rate until a later cutoff, after which the standard rate applies. Waiver of late fee is conditional on filing by notified dates; otherwise late fee accrues from the original due date.

IRP and RP GST registration guidance: no fresh registration where prior returns filed and compliance deadlines extended.
Clarification extends the registration time-frame for IRP/RP and provides that IRP/RP need not obtain fresh registration when corporate debtor had filed all Form GSTR-1 and Form GSTR-3B returns prior to appointment and was not in default; subsequent changes in IRP/RP after initial registration are treated as changes of authorized signatory and may be effected by amendment. It also extends compliance deadlines falling within the COVID-19 relief window, including the merchant exporter export period condition and the filing date for Form GST ITC-04, to the relief cut-off date. The Circular is clarificatory and issued to ensure uniform implementation.