Interest and penalty waiver requires full tax payment, withdrawal of pending challenges, and compliance with residual payment conditions.
Section 128A provides conditional waiver of interest or penalty or both for eligible tax demands for specified financial years, subject to full payment of tax and electronic application in the prescribed SPL forms. The taxpayer must withdraw pending challenges before applying. Full payment includes demands for excluded periods and erroneous refunds within the same order, although waiver is limited to eligible-period demands other than erroneous refunds. Residual liabilities or additional tax determined in departmental proceedings must be paid within the stipulated period, failing which the waiver becomes void.

Input tax credit time-limit relief enables reconsideration and rectification of eligible claims previously denied under section 16(4).
Retrospective section 16(5) and section 16(6) relief permits eligible input tax credit previously denied under section 16(4) to be considered in pending proceedings and specified rectification cases. Orders confirming such denial may be rectified through the special procedure where no appeal has been filed, subject to electronic application, prescribed supporting details, and consideration of other denial grounds. The procedure is limited to credit now available under the retrospective provisions. Tax already paid or credit already reversed is not refundable solely due to the retrospective amendments, except for eligible appeal pre-deposits.

As is where is basis regularization: lower GST payments accepted as full discharge; higher-paying taxpayers not refunded.
Regularization on an as is where is basis accepts the tax position declared in taxpayers' returns where competing entries or interpretations produced different GST rates; payments at the lower competing rate or a claimed exemption are treated as full discharge for the period regularized, taxpayers who paid the higher rate receive no refund, and where regularization adopts a higher rate it does not cover non-payers who must have the applicable tax recovered.

GST classification changes for specified goods clarify applicable rates prospectively and address past-period liability for traders.
Extruded or expanded savoury or salted snack products manufactured by extrusion and classifiable under HS 1905 90 30 attract 12% GST from 10.10.2024 (past periods liable at 18%), while un fried or un cooked extruded snack pellets remain at 5%. Roof Mounted Package Unit air conditioning machines for railways are classified under HS 8415 and attract 28% GST. Two wheeler seats are classifiable under the two wheeler parts heading and attract 28% GST. Car seat assemblies, previously at 18% under HS 9401, are charged 28% from 10.10.2024 prospectively.

GST on affiliation services clarified: university affiliation taxable while DGCA approved pilot training exempt; helicopter seat share taxed.
Affiliation services by universities to colleges are taxable at 18%; affiliation by boards to schools is taxable but exempt for government schools, with GST liabilities for affiliations to all schools regularized on an 'as is where is' basis for the specified prior period. DGCA approved flying training courses with mandated completion certificates are exempt as educational services. Helicopter passenger seat share transport is subject to a lower notified rate and regularized for the prior period while charter operations remain taxable. Ancillary services provided by GTAs in the course of road transport constitute a composite supply of transport of goods.

GST regularisation on as is basis clarifies treatment of competing rates, lower payments, nil-rate claims, and refunds.
Clarifies the scope of GST regularisation made on an "as is" or "as is, where is basis" under circulars issued on GST Council recommendations. The clarification states that, for the regularised period, the lower rate paid, including nil rate where an exemption entry was relied upon, is to be treated as full discharge of liability, while higher-rate payments are not refundable. It explains the treatment through examples involving competing rate entries, divergent interpretations, and past period regularisation, and notes that where no tax has been paid in a case not covered by the regularisation, the applicable tax remains recoverable.

GST classification clarifications for snack products, railway air conditioners, and vehicle seats set prospective rate treatment.
GST rate and classification were clarified for extruded or expanded savoury food products, RMPU air conditioning machines for railways, and seats used in motor vehicles and two-wheelers. Extruded or expanded savoury or salted products falling under HS 1905 90 30 attract GST at 12% prospectively, while un-fried or un-cooked snack pellets continue at 5% and the past period remains taxable at 18%. RMPU air conditioning machines are classifiable under HS 8415. Seats for two-wheelers fall under HS 8714, and car seats under HS 9401, with the revised rate on car seats applying prospectively.

GST clarification on affiliation, composite supply, exemptions, and past liability regularisation across multiple service categories.
Clarification is issued on the GST treatment of multiple services, including affiliation services, DGCA-approved flying training courses, helicopter passenger transport, goods transport agency ancillary services, import of services by foreign airline establishments, preferential location charges, electricity utility support services, and film distribution transactions. The circular distinguishes exempt supplies from taxable supplies, treats certain ancillary services as part of composite supply, and regularises GST liability on an as is where is basis for specified past periods.

Waiver of interest and penalty: pay full disputed tax by notified date and file prescribed form to seek conditional relief.
Conditional waiver of interest or penalty is available for specified past-period demands if the taxpayer pays the full tax demanded (after permitted deductions for retrospectively restored input tax credit), withdraws related appeals or writs, and files the prescribed electronic application form. The proper officer examines the application, may issue a short-form notice with a hearing opportunity, and must pass an order within prescribed timelines-failure to decide deems approval. Waiver is limited to demand portions covering the specified periods, excludes certain charges (erroneous refund interest/penalty, import customs IGST), and requires payment of additional tax determined on departmental appeals within a short timeframe or the waiver becomes void.

Input tax credit extension for specified financial years enables claims subject to prescribed cutoffs and no refunds.
Retrospective extension of the time-limit to claim input tax credit is clarified: sub-section (5) allows ITC for invoices/debit notes pertaining to financial years 2017 18 to 2020 21 in any return filed up to 30 November 2021; sub-section (6) permits ITC where registration cancellation was later revoked subject to prescribed cutoffs. No refund of tax paid or ITC reversed is available under section 150. Administrative guidance requires authorities to apply these provisions across cases, and prescribes a special rectification procedure under Notification No.22/2024 for affected orders.

Pre-deposit refund protection preserved where taxpayer appeals are later decided favorably despite new refund restriction.
The corrigendum clarifies that the refund restriction introduced by the Finance (No. 2) Act, 2024 does not apply to refunds of amounts paid as pre-deposit by a taxpayer when filing appeals under the CGST Act; such pre-deposit refunds shall be available where the relevant appeals are decided in the taxpayer's favour. The CBIC corrigendum is applied mutatis mutandis by the Maharashtra GST administration to implement the same clarification under the MGST Act, 2017, and the circular is stated to be clarificatory with a request to report implementation difficulties.

'C' form issuance for ENA and liquor requires utilisation verification, electronic generation, data upload, and maintained issuance records.
'C' forms for specified goods are confined to re-sale or use in manufacture or processing of those goods. For ENA and liquor, dealers must apply to the Special Commissioner with permits, invoices, proof of movement and required information. The application requires verification by the Commissioner of Prohibition and Excise regarding lawful utilisation, accounting of ENA, and supply of liquor to the Telangana Beverages Corporation. Approved forms are generated electronically, uploaded to TINXSYS, and recorded in physical and electronic registers.

Common adjudicating authority centralizes GST show cause notices to ensure uniform adjudication across interconnected taxpayers.
Interconnected show cause notices involving multiple taxpayers shall be adjudicated by the Joint Commissioner of Taxpayer Services with state wide jurisdiction regardless of amount; the Joint Commissioner of the district where the noticee with the highest demand has its principal place of business will adjudicate all related notices, and where involved taxpayers are in the same district but under different authorities, the district's Taxpayer Services Joint Commissioner will adjudicate all SCNs. Connected penalty notices accompanying sections 73/74/76 notices are included.

Technical Member appointment in GST Appellate Tribunal invites online applications under prescribed eligibility and selection rules.
Applications are invited for appointment to 02 posts of Technical Member (State) in the GST Appellate Tribunal State Benches for West Bengal, Sikkim and Andaman and Nicobar Islands at Kolkata. Eligibility is governed by the CGST Act and the GSTAT Rules, with selection through a Search-cum-Selection Committee and appointment by the Central Government. Candidates must apply online within the notified period, and late or incomplete applications are liable to rejection.

CSD refund procedure requires electronic filing and portal validation, with invoice disclosure and eligibility checks before sanction.
The circular mandates electronic filing by the CSD in FORM GST RFD-10A for claims of fifty percent state tax refund on inward supplies for subsequent supply to Unit Run Canteens or authorized customers, requires supplier disclosure in FORM GSTR-1 and FORM GSTR-3B, validation of invoices on the portal, quarterly filing (with optional clubbing of quarters), specified documentary undertakings, two-year filing limitation from the quarter end, portal-driven invoice validation and auto-population rules, verification of ITC reversal, and issuance of a speaking order in FORM GST RFD-06 upon sanction.

Valuation of corporate guarantee services: GST assessed on an annual percentage of the guarantee or the actual consideration.
Supply of service of providing corporate guarantee between related persons is taxable; valuation for guarantees issued or renewed on or after the effective date is governed by Rule 28(2) and is the higher of one per cent of the amount guaranteed per annum (pro rata for sub year periods) multiplied by the number of years or the actual consideration. Multiple co guarantors pay on aggregate consideration if higher, otherwise proportionately on one per cent of their guaranteed share. Domestic intra group guarantees are forward charged; overseas guarantors attract reverse charge. Exports are excluded from Rule 28(2).

Pre-deposit requirement: payment via electronic liability ledger plus undertaking suspends recovery until appellate tribunal operates and appeal is filed.
Taxpayers unable to file appeals because the Appellate Tribunal is not operational may secure a stay of recovery by paying an amount equal to the prescribed pre-deposit via Services Ledgers Payment towards demand on the portal, selecting the relevant order in Electronic Liability Ledger Part-II, and submitting an undertaking to the proper officer to file the appeal when the Tribunal is constituted; such payment will be mapped to the order and treated as pre-deposit. Payments inadvertently made through FORM GST DRC-03 can be adjusted by filing FORM GST DRC-03A when portal functionality is available, otherwise intimation to the proper officer may defer recovery.

Refund of additional IGST paid after export: mechanism for filing and processing refund claims under amended GST rules.
Exporters who pay additional IGST due to upward revision of export prices shall file refund applications electronically in FORM GST RFD-01 on the common portal (using the "Any other" category until a dedicated category is available). Jurisdictional GST officers will process claims per rule 89, using customs-validated shipping-bill and refund data provided by GSTN. Claimants must submit prescribed documents (invoices, shipping bills, contracts, debit/supplementary invoices, payment proof with GSTR references, FIRC, accountant certificate, Statements 9A/9B). Officers will verify GSTR-1/GSTR-3B reporting and foreign remittances before issuing sanction and payment orders.

Waiver of interest and penalty where full tax demanded is paid by the notified deadline to qualify under Section 128A.
Section 128A allows waiver of interest or penalty or both for demands under section 73 for specified past years if the full tax component of the demand is paid and prescribed procedural conditions are met. Taxpayers must file FORM GST SPL-01 or FORM GST SPL-02 on the common portal within specified timelines, withdraw pending appeals or writs, and make payment via prescribed electronic mechanisms (including ELR-Part II adjustments and DRC-03/DRC-03A procedures). The proper officer processes applications with defined notices, reply opportunities and outcome forms; deemed approval applies on inaction, and waiver lapses if additional tax enhanced on appeal is not paid within the stipulated period.

Retrospective input tax credit entitlement enables rectification of credit demand orders; special procedure allows adjustments but no refund.
Retrospective insertion of sub sections (5) and (6) to Section 16 extends entitlement to input tax credit for specified years and revoked registrations; authorities must recognise this entitlement at all stages of proceedings. Where demand orders confirming denial of credit exist and no appeal is pending, taxpayers may file rectification under the special section 148 procedure via the GST portal with prescribed annexure details; the original proper officer will decide, upload rectified summaries in specified forms, and observe natural justice. No refund of tax paid or credit reversed is permissible under the Finance Act provision.