Verification of registration applications: central clarifications must be followed to ensure uniform application across state tax field formations.
The State tax administration directs field officers to adopt and implement the central GST policy wing's clarifications on verification of new registration applications, requiring Additional Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax to follow the procedures and standards set out in the central circular so as to ensure uniform implementation of verification processes across all field formations.

Empanelment of valuers for seized and detained goods confirmed; appointments set for a one-year term under accepted conditions.
Chartered valuers were empanelled for valuation of seized, confiscated, detained and time-expired bonded goods; four nominees were recommended after interview and approved by the Commissioner of Customs (General-Disposal). Empanelment is governed by accepted terms and conditions and is for a one-year term or until termination, with possible extension by the competent authority.

Transfer of input tax credit on death of a sole proprietor allowed, subject to specified registration and ITC-02 filing procedures.
Unutilized input tax credit of a sole proprietor who dies may be transferred to the transferee/successor by the transferee filing FORM GST ITC-02 electronically in respect of the registration to be cancelled on account of death; FORM GST ITC-02 must be filed before filing the cancellation application (FORM GST REG-16) that links the transferor and transferee GSTINs. The transferee/successor and transferor are jointly and severally liable for any tax, interest or penalty due from the transferor, and the transferee must obtain registration citing death of the proprietor when filing FORM GST REG-01.

Registration verification: compare new GST applications with prior cancelled registrations to prevent evasion and allow rejection where deficiencies persist.
Proper officers must compare new registration applications with portal records of earlier registrations on the same PAN, verify reasons for prior cancellations and whether revocation of cancellation was sought; non application for revocation while the conditions for cancellation continue is a deficiency under the RGST Rules and may justify rejection of the fresh registration under rule 9.

Refund of accumulated ITC: portal workaround allows claim under "any other" with DRC 03 debit and officer computation.
Remedy permits claiming refund of accumulated ITC for inverted tax structure by filing FORM GST RFD 01A under "any other" for the same period; attach required documents, officer will compute admissible refund under Rule 89(5), instruct taxpayer to debit electronic credit ledger via FORM GST DRC 03, and then issue FORM GST RFD 06 and payment advice FORM GST RFD 05. Late reversals attract interest under section 50(1); refunds remain eligible only after reversal and interest payment. Rule 89(4B) applies to exporters; rectified applications after deficiency memos may be re submitted using the same ARN.

Agricultural produce exemption excludes processed goods from GST exemption for loading, packing, storage and warehousing services.
GST exemption for loading, unloading, packing, storage and warehousing is confined to agricultural produce that has not undergone processing beyond ordinary cultivator or producer operations that preserve its essential characteristics. Factory-processed tea, processed coffee, jaggery, de-husked or split pulses, processed spices, dry fruits and cashew nuts are excluded, while whole pulse grains remain covered. Accordingly, services relating to excluded processed products are not eligible for the agricultural-produce exemption.

GST return-form synchronisation extends recipient access and supplier response windows after delayed outward and inward supply filings.
Extension of the due dates for filing FORM GSTR-1 and FORM GSTR-2 for July 2017 correspondingly extends the availability of FORM GSTR-2A and FORM GSTR-1A. Supplier-uploaded outward-supply details in FORM GSTR-1 are made accessible to recipients in FORM GSTR-2A, which recipients may verify, validate, modify or delete while preparing FORM GSTR-2. Recipient modifications are made available to suppliers in FORM GSTR-1A for acceptance or rejection, and accepted modifications amend FORM GSTR-1 to that extent.

Deemed export procurement by export-oriented units requires prior intimation, endorsed invoices, and auditable digital records for tax refunds.
Supplies by registered persons to EOUs, EHTP, STP and BTP units qualify as deemed exports, with tax refund claimable by either the supplier or recipient. Recipient units must issue prior Form A intimation, obtain supplies under tax invoice, endorse the invoice on receipt and circulate it to the supplier and relevant GST officers. The endorsed invoice is proof of deemed export supply. Units must maintain auditable digital Form B records of goods received, used and removed, and furnish monthly transaction records to the jurisdictional GST officer.

Unstitched salwar suit fabric retains fabric classification after cutting and packing, attracting the applicable uniform GST treatment.
Unstitched salwar suit sets and fabric pieces sold before stitching remain classified as fabrics rather than readymade apparel. Their classification depends on constituent material and carries the uniform 5% GST rate applicable to fabrics, without refund of unutilized input tax credit. Cutting fabric into different lengths and packing the pieces does not change their nature or tariff classification; the cut pieces retain the same GST treatment as the original fabric.

GST on retained SKO is limited to the quantity retained for n-paraffin extraction in LAB manufacture.
GST on superior kerosene oil supplied to Linear Alkyl Benzene manufacturers is payable only on the net quantity retained for extracting normal paraffin used in manufacture. Where the remaining kerosene is returned to the refinery and consideration is paid only for the retained quantity, the returned quantity is excluded from the taxable supply. GST applies if the refinery subsequently supplies the returned kerosene to another person.

Composite supply classification determines whether customised printing is taxed as a printing service or supply of goods.
GST classification of customised printed products depends on the principal supply in a composite supply. Printing of books, pamphlets, brochures and annual reports is a printing service where recipient-supplied content is printed using paper and other physical inputs belonging to the printer. Conversely, printed envelopes, letter cards, boxes, tissues, napkins and wallpaper are supplies of goods where the printer provides the physical inputs; recipient-supplied designs or logos remain ancillary to the printed goods.

GST practitioner enrolment applications require selection of Centre or State, with State decisions assigned by declared-address jurisdiction.
GST practitioner enrolment applications in FORM GST PCT-1 may be approved or rejected for State enrolment by the Assistant Commissioner or Deputy Commissioner having jurisdiction over the applicant's declared address. Applicants may select either the Centre or the State as the enrolling authority and must record that choice in Item 1 of Part B of the form.

GST return reconciliation aligns GSTR-1 and GSTR-2 with GSTR-3B, correcting liabilities and input tax credit.
System-based reconciliation compares output tax liability and eligible input tax credit reported in GSTR-1 and GSTR-2 with GSTR-3B. Differences are reflected in GSTR-3 through the common portal. Additional reconciled tax liability, including excess input tax credit utilised in GSTR-3B, must be paid through the electronic cash or credit ledger with applicable interest for delayed payment. Additional eligible input tax credit is credited to the electronic credit ledger, while net reductions in output tax liability are carried forward for set-off against the following month's liability.

Artwork supplies on approval are invoiced upon actual sale, while gallery exhibition transfers remain outside taxable supply.
Artwork supplied by registered artists on an approval basis may be moved within or outside the State under a delivery challan and e-way bill where applicable, with the tax invoice issued after delivery when actual supply occurs. Cross-State supply of artwork is an inter-State supply attracting integrated tax. Artwork sent to a gallery solely for exhibition is not supply where no consideration flows from the gallery to the artist; GST becomes payable only when a buyer selects the displayed artwork.

Terracotta idol classification as clay goods secures nil GST treatment under the applicable rate entry.
Terracotta idols are classified as clay-based idols for GST purposes. Since idols made of clay fall under the applicable nil-rate entry, terracotta idols qualify for nil GST treatment. The classification is based on terracotta's clay composition and resolves uncertainty over whether it is covered by the clay-idol category.

Custom paddy milling is taxable job work because rice conversion falls outside the agricultural-process exemption.
Custom milling of paddy into rice is job work service but is not exempt as an intermediate production process related to cultivation or agricultural produce. Milling takes place after harvest, is ordinarily undertaken by rice millers, and changes paddy's essential characteristics into rice. Treatment or processing of another person's goods is a supply of service; accordingly, job-work paddy milling attracts GST at 5 per cent on processing charges rather than the entire value of rice.

Zero-rated fabric exports qualify for refunds of unutilized input tax credit despite restrictions on inverted-duty accumulations.
Refund of unutilized input tax credit remains available to manufacturers exporting specified fabrics as zero-rated supplies, notwithstanding restrictions on refunds where credit accumulates because the tax rate on inputs exceeds the rate on output supplies. Zero-rated supplies include exports and supplies to a Special Economic Zone developer or unit. Manufacturers may claim refund of unutilized input tax credit on inputs used to manufacture and export such fabrics, subject to applicable refund conditions. Credit paid on capital goods is excluded.

Transfer of input tax credit on death of sole proprietor requires prescribed electronic transfer and successor liability for outstanding tax.
Where a sole proprietor dies and the business is continued by a transferee or successor, unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee. The transferee must obtain registration citing death of proprietor, file the prescribed FORM GST ITC-02 electronically before applying for cancellation of the deceased proprietor's registration, and upon acceptance the specified credit will be credited to the transferee's electronic ledger. The transferee/successor and the transferor are jointly and severally liable for any tax, interest or penalty due.

Transfer of input tax credit to transferee after death of sole proprietor, subject to prescribed form filing and joint liability.
Unutilized input tax credit in the electronic credit ledger of a deceased sole proprietor may be transferred to a transferee who continues the business. The transferee must obtain registration citing death of proprietor and file the prescribed electronic form requesting transfer of credit before applying for cancellation; on acceptance the specified credit is credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for any tax, interest or penalty due from the transferor, and the person continuing the business after death is liable for outstanding obligations.

Registration verification: failure to seek revocation after cancellation may justify rejection of new GST registration.
Proper officers must verify fresh registration applications against earlier registrations on the same PAN via the common portal, comparing FORM GST REG-01 data and proprietor/partner/director details. If an earlier registration was cancelled for reasons under clauses (b) and (c) of sub section (2) of section 29 and the applicant has not sought revocation while those conditions continue, that omission constitutes a deficiency and may warrant rejection of the new registration under sub rule (2) read with sub rule (4) of rule 9 of the GGST Rules.