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.

Risk-based provisional GST refunds extend to low-risk and inverted duty claims under a trade-facilitation framework.
Risk-based provisional refund processing applies to GST refund claims filed on or after 01.10.2025, with 90% of the refund amount to be sanctioned provisionally where the system categorises the claim as low-risk, subject to the statutory conditions for provisional refund and the officer's power to record reasons and proceed with detailed examination in appropriate cases. Non-low-risk claims are to be scrutinised in the usual manner, and provisional refund is barred where a prior issue is pending in appeal, a show cause notice has been issued, or an order is not final. The same provisional framework is extended, as an interim measure, to inverted duty structure refund claims filed on or after 01.10.2025.

GST compliance evidence procedure withdrawn for supplier conditions under the Karnataka tax law clarification.
Withdrawal of earlier clarification on the mechanism for providing evidence of compliance with the conditions of section 15(3)(b)(ii) of the Karnataka Goods and Services Tax Act, 2017 by suppliers. The Commissioner of Commercial Taxes, exercising powers under section 168, withdraws circular No. GST-05/2024 dated 29 June 2024, and the procedure prescribed in that circular for furnishing evidence of compliance is no longer required.

GST circular withdrawal removes the prescribed procedure for proving compliance with supplier conditions under the Andhra Pradesh tax law.
Withdrawal of a prior GST circular under the Andhra Pradesh Goods and Services Tax Act, 2017 removes the earlier procedure for furnishing evidence of compliance with the conditions of Section 15(3)(b)(ii). The Chief Commissioner withdraws the circular under section 168(1) to promote uniform implementation across field formations, and trade notices are to be issued to publicise the change.

Secondary discounts under GST clarified: input tax credit, consideration treatment, and dealer promotional services depend on the underlying supply arrangement.
Clarification on secondary or post-sale discounts under GST states that input tax credit need not be reversed where financial or commercial credit notes do not reduce the original transaction value. A post-sale discount to a dealer is generally not consideration for onward supply or for a separate service when the dealer acts on a principal-to-principal basis and no independent service is rendered. GST arises only where specific promotional or related services are expressly agreed for a defined consideration.

GST circular withdrawal: procedure requiring evidence under Section 15(3)(b)(ii) is no longer required.
The State withdraws Circular No. 6/2024-GST (2 July 2024), aligning with the Central Board's withdrawal, and declares that the procedure for providing evidence of compliance with Section 15(3)(b)(ii) shall not be required; field formations must follow Central Circular No. 253/10/2025-GST to ensure uniform implementation and issue trade notices while reporting any implementation difficulties.

Post sale discounts under GST: when discounts affect input tax credit and when they form part of consideration for supply.
Where suppliers issue financial or commercial credit notes the original transaction value and tax liability remain unchanged and the recipient need not reverse Input Tax Credit. Post sale discounts from manufacturer to dealer typically reduce the dealer's sale price and are not consideration for the dealer's supply to the end customer unless the manufacturer has an agreement with the end customer that the dealer is enabled to implement, in which case the discount is includible in overall consideration. Discounts that do not pay for distinct promotional services are not taxable unless a specific agreement defines such services and consideration.

Withdrawal of GST circular rescinds the prescribed supplier procedure for evidence of compliance with valuation-related GST condition.
The Chief Commissioner of State Tax has withdrawn GST Circular No. 13/2024 (09 July 2024), rescinding the previously prescribed procedure by which suppliers were to provide evidence of compliance with the valuation-related condition under the GST law, on the stated basis of ensuring uniform implementation across field formations.

Post-sale discounts: credit notes that don't alter transaction value don't require reversal of input tax credit; inducement rules vary.
Where suppliers issue financial/commercial credit notes without reducing the original transaction value, the supplier's tax liability remains unchanged and the recipient need not reverse Input Tax Credit. Post sale discounts by a manufacturer to a dealer are not consideration for the dealer's supply when sales are independent principal to principal transactions, but are includible in consideration where the manufacturer has an agreement with the end customer and enables the dealer to supply at the agreed discounted price. Discounts that merely reduce the dealer's sale price are not taxable as separate services unless a distinct promotional service with specified consideration is contracted.

Provisional GST refunds: 90% payable for system-identified low-risk claims; detailed scrutiny permitted where reasons are recorded.
Amendment to rule 91(2) permits sanction of 90% provisional refund for refund applications categorised as low-risk by the system, subject to statutory eligibility and existing FORM GST RFD-02/RFD-03 timelines; the proper officer may, for reasons recorded in writing, decline provisional sanction and proceed to detailed examination under rule 92. Non-low-risk applications require detailed scrutiny and no provisional payment. If provisional payment exceeds final admissible amount, a show cause notice in FORM GST RFD-08 will be issued. The risk-based provisional refund regime applies to applications filed on or after 01.10.2025 and is extended as an interim measure to inverted duty structure claims.

Evidence of compliance under Section 15(3)(b)(ii) withdrawn; Commissioner rescinds prescribed procedure for uniformity, report difficulties to Commissioner.
The Commissioner has withdrawn Trade Circular No. 06/2024, removing the previously prescribed procedure for suppliers to provide evidence of compliance with the relevant condition of the West Bengal Goods and Services Tax Act; the procedure shall no longer be required. The withdrawal is effected under the Commissioner's administrative powers to ensure uniform implementation, and difficulties in implementation may be reported to the Commissioner.

GST circular withdrawal: procedure for providing evidence of compliance under Section 15(3)(b)(ii) is no longer required.
The Central Board has withdrawn a prior circular that prescribed a procedure for suppliers to provide evidence of compliance with Section 15(3)(b)(ii); that procedural requirement is no longer required. The Goa Commissioner directs that the Central circular apply mutatis mutandis under the Goa GST Act, withdraws the State circular on the subject, attaches the Central circular as an annexure, and requests trade notices and reports of any implementation difficulties.

Post-sale discounts clarified: when they constitute consideration for downstream supplies and how GST applies.
Clarifies that issuance of financial/commercial credit notes does not reduce the supplier's original transaction value or tax liability, so recipients need not reverse Input Tax Credit tied to such discounts. Post sale discounts from manufacturers to dealers generally reduce the dealer's sale price and are not consideration for the dealer's supply to end customers unless the manufacturer has an agreement with the end customer; in that case the discount forms part of overall consideration. Separate promotional or marketing activities carried out by dealers are taxable only when expressly agreed as distinct services with defined consideration.

GST treatment of post-sale discounts clarified for input tax credit, dealer incentives, and promotional service transactions.
Clarification is issued on the GST treatment of secondary or post-sale discounts. Where financial or commercial credit notes do not reduce the original transaction value, the recipient need not reverse input tax credit. Post-sale discounts to dealers are not consideration for onward supply or for promotional activities unless there is a specific agreement creating a distinct service or an inducement linked to supply at an agreed discounted price.