Goods and Services Tax Appellate Tribunal functioning notice sets jurisdiction, filing venue and procedure for Kerala and Lakshadweep appeals.
The Goods and Services Tax Appellate Tribunal, Ernakulam Bench has commenced judicial operations and notified its temporary office address. It exercises jurisdiction over Kerala State and the Union Territory of Lakshadweep and will hear appeals arising under the Central Goods and Services Tax Act, 2017 and the corresponding State or Union Territory GST laws. All appeals, applications and related proceedings for those jurisdictions are to be instituted before the Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other prevailing statutory and administrative directions.

GST Appellate Tribunal functioning begins for Kolkata Bench, with filing and jurisdiction rules now applicable for listed territories.
The Goods and Services Tax Appellate Tribunal, Kolkata Bench has commenced functioning at its stated office address at Alipore, Kolkata, with jurisdiction over West Bengal, Sikkim and the Andaman and Nicobar Islands. Appeals, applications and related proceedings from these jurisdictions are to be filed before the Kolkata Bench under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other applicable laws. Filing assistance is available through the GSTAT e-filing portal, including a toll-free helpline and incident reporting facility.

GST appellate tribunal functioning and e-filing portal guidance for appeals, applications, and filing support mechanisms.
Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Rajkot has commenced functioning at its stated premises, and the notice informs trade, taxpayers and departments of its operational status. It also states that the GSTAT e-filing portal is available for online filing of appeals and applications connected with an Order-in-Appeal under section 107 and an order of the Revisional Authority under section 108, along with a helpline and issue-reporting facility for filing difficulties.

GST administrative correction updates the circle name for specified GSTIN entries in the earlier memorandum.
Correction issued to an earlier memorandum concerning GST administration in West Bengal. The corrigendum amends the table appended to the second paragraph of the prior memo by substituting the name of the Circle shown in column [e] for the GSTINs listed at serial numbers 2, 3 and 4 with 24 Parganas. The change operates as a targeted clerical modification to the earlier table entry and applies only to the specified GSTIN references.

GST registration cancellation procedure tightened with mandatory verification, reasoned orders, and separate demand proceedings safeguards.
GST registration cancellation proceedings must be confined to the statutory grounds under section 29 and rule 21, with proper verification before action is taken for non-filing or other contraventions. The circular prescribes the procedure for cancellation sought by the registered person and for department-initiated cancellation, including filing of Form GST REG-16 or REG-17/18, physical verification of the business premises, issuance of Form GST REG-19 or REG-20, reconciliation with GSTR-10, and initiation of separate demand or recovery proceedings under sections 46, 62, 73, 74 or 74A as applicable. It also requires hearing, reasoned orders, supervisory approval, and post-cancellation compliance checks.

GST audit selection under section 65 covers forty-two registered persons across multiple tax periods immediately.
Selection of forty-two registered persons for audit of records under section 65 of the West Bengal Goods and Services Tax Act, 2017 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. The audit coverage extends to multiple periods commencing on or after 1 April 2022 and ending on or before 31 March 2023, 1 April 2023 to 31 March 2024, and 1 April 2024 to 31 March 2025, or part thereof, and the order takes effect immediately.

GST audit selection extended for registered persons across further periods under the West Bengal GST framework.
Selection of seven registered persons already identified for audit under section 65 of the West Bengal Goods and Services Tax Act, 2017 is extended to further audit periods beginning on or after 1 April 2023 and ending on or before 31 March 2024, and beginning on or after 1 April 2024 and ending on or before 31 March 2025, or part thereof. The selection is made under section 65 read with rule 101, with jurisdictional charges and circles specified for audit conduct, and the order takes effect immediately.

GST audit selection order identifies a registered person for record audit for the specified tax period.
Selection of one registered person for audit of records under the West Bengal Goods and Services Tax Act, 2017 is made for the period commencing on or after 1 April 2022 and ending on or before 31 March 2023, or part thereof, in exercise of powers under section 65 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. The order identifies OCL Iron & Steel Limited, Salt Lake Charge, as the registered person selected for audit.

Audit de-selection under WBGST Act applies where cancellation, amalgamation, or restructuring makes audit unnecessary.
Registered persons selected for audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2022 to 31 March 2023, or part thereof, may be de-selected where audit is no longer required on the stated facts. The order identifies seven registered persons for de-selection on grounds including cancellation of registration, seizure of books and documents with payment of the discrepancy amount, approval of a resolution plan, and dissolution or amalgamation.

GST registration processing rules limit document demands, restrict speculative queries, and set strict approval timelines.
GST registration applications must be processed only on the basis of the indicative document list in Form GST REG-01, without demanding additional papers, unnecessary clarifications, or speculative information. The circular specifies the documents sufficient for owned, rented, consent-based, shared, and other premises, and also prescribes the proof required for partnership firms and other entities. Officers must verify uploaded documents for legibility and relevance, approve complete non-risk applications within seven working days, and conduct physical verification for risky or selected cases within thirty days. Notices in Form GST REG-03 may be issued only for specified deficiencies, with replies in Form GST REG-04 to be decided within the prescribed time.

Input tax credit rectification under retrospective GST amendments enables reconsideration of demands linked to time-limit breaches.
Retrospective insertion of section 16(5) and section 16(6) of the CGST Act extends the time limit for availing input tax credit in specified cases and applies from 1 July 2017. Tax authorities must take cognizance of the amended provisions at the stages of investigation, adjudication, appeal, or revision, while taxpayers with unappealed orders confirming demand on this issue may seek rectification under the special procedure notified under section 148 within the prescribed period. No refund is available of tax already paid or input tax credit already reversed.

Refund of additional IGST on post-export price revision is allowed through prescribed GST procedure and documentation.
A uniform refund mechanism is prescribed for additional Integrated Tax (IGST) paid on account of upward revision in the price of goods after export. The exporter may file a refund application electronically in FORM GST RFD-01 on the common portal, to be processed by the jurisdictional GST officer under rule 89, with supporting statements and documents evidencing the export, the revised price, payment of additional IGST and interest, and receipt of additional foreign exchange remittance. The refund is subject to the statutory minimum threshold and the prescribed time limit, and the proper officer must verify the relevant returns, remittance and revised value before sanctioning refund.

GST regularization for co-insurance premium apportionment and reinsurance commission applies retrospectively on an as-is-where-is basis.
Regularization of GST payment applies to co-insurance premium apportionment and ceding or re-insurance commission transactions now treated as neither a supply of goods nor a supply of services under Schedule III. The lead insurer is to pay GST on the entire co-insurance premium, while the reinsurer is to pay GST on the gross reinsurance premium inclusive of commission. The payment of GST on these transactions is regularized retrospectively on an "as is where is" basis for the period from 01.07.2017 to 31.10.2024.

GST regularisation on an as-is basis accepts lower-rate or exempt treatment but excludes refunds and unpaid tax.
GST regularisation on an "as is" or "as is, where is" basis accepts the tax position reflected in filed returns where genuine doubt existed between competing rates or an exemption entry. Payment at the lower competing rate, or nil-rate treatment based on a genuine exemption doubt, is treated as full discharge for the regularised period. Taxpayers who paid at a higher rate cannot claim a refund. The regularisation does not protect cases of complete non-payment where no nil-rate or exemption position forms part of the competing tax treatments.

Attachment and sale of tax defaulters' property: recovery procedures under revenue codes grant officers statutory enforcement powers.
The SOP directs using attachment, auction and sale of movable and immovable property to recover outstanding sales/trade/commercial tax/VAT dues. Recovery for certificates issued on or before 10.02.2016 is to proceed as land revenue under the Zamindari Destruction and Land System Act, 1950 and Rules, 1952; certificates issued on or after 11.02.2016 are to proceed under the Uttar Pradesh Revenue Code, 2006 and Rules, 2016. Trade tax officers in 20 departmental districts are empowered as ex officio assistant collectors; in other districts designated district officers will exercise the powers. Officers are directed to study and implement the SOP.

Multi-year GST audits require examination of subsequent financial years to ensure holistic compliance, tax liability and input tax credit review.
Audits initiated under the Haryana Goods and Services Tax Act, 2017 must cover the selected financial year and all subsequent financial years up to the current financial year. The examination must include relevant records, returns, statements and financial documents for the entire period, addressing compliance, tax liability, input tax credit availed and other applicable statutory requirements. Field formations must comply with prescribed provisions and timelines.

Suo-moto audit and scrutiny require reasoned proposals, estimated tax evasion, departmental recommendation, and prior approval before initiation.
Suo-moto audit or scrutiny under the HGST Act, 2017 requires a proposal containing clear, specific and justified reasons, together with a tentative quantum of tax evasion supported by records, intelligence, data analysis or another verifiable source. The concerned Deputy Excise and Taxation Commissioner must first examine and recommend the proposal, following which it must be sent to the Joint Excise and Taxation Commissioner (Range) for approval. Field formations must strictly follow this procedure before initiating action.

GST audit selection under the state law expands to a further group for the specified audit period and takes immediate effect.
Selection of a further thirty-four registered persons for audit under the West Bengal Goods and Services Tax Act, 2017 is made under section 65 read with rule 101 for the period starting on or after 1 April 2022 and ending on or before 31 March 2023, or part thereof. The order is issued in continuation of the earlier audit-selection order for the same period, names the selected persons in the annexure, and takes immediate effect.

GST circular withdrawal removes the prescribed evidence procedure for compliance with input tax discount conditions.
Withdrawal of the earlier circular removes the procedure previously prescribed for suppliers to furnish evidence of compliance with the conditions of Section 15(3)(b)(ii) of the Gujarat Goods and Services Tax Act, 2017. The withdrawal is issued under Section 168 to ensure uniform implementation across field formations, and the earlier compliance procedure is no longer required.

Post sale discounts: input tax credit preserved unless discounts form inducement under an agreement as consideration.
Where suppliers issue commercial or financial credit notes without reducing the original transaction value, the supplier's tax liability remains unchanged and the recipient retains full Input Tax Credit; generally, post sale discounts paid by manufacturers to dealers that simply lower the dealer's sale price are not consideration for the dealer's supply to the end customer absent an agreement with the end customer, but when a manufacturer-agreed discount to an end customer is enabled by credit notes to the dealer, that discount is part of the overall consideration as an inducement; discounts are not consideration for promotional services unless distinct services are provided under an express agreement with defined consideration.