Inter State supply reporting: Mandate to report place of supply details and segregate ITC reversals in returns.
Registered persons must report inter-State supplies to unregistered persons, composition taxpayers and UIN holders place-of-supply-wise in Table 3.2 of FORM GSTR-3B and the matching tables in FORM GSTR-1; portal auto-populates Table 3.2 from GSTR-1 but suppliers must ensure correct customer state data. Table 4(A) of GSTR-3B is auto-populated from GSTR-2B; permanent reversals and ineligible ITC must be reported in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), and Net ITC credited equals 4(A) minus the sum of 4(B)(1) and 4(B)(2).

Fraudulent input tax credit: recipients who avail and use ITC on fake invoices face demand, interest and statutory penalties.
The circular clarifies that issuance of tax invoices without actual supply does not amount to supply and ordinarily does not attract tax demand under the demand provisions, but issuers are punishable for issuing invoices without supply. Recipients who fraudulently avail and utilize ITC on such invoices are liable to demand, recovery with interest, and penal action under the fraud provision; if penalised under that fraud provision, no duplicate penalty for the same act may be imposed elsewhere. Where fraudulent ITC is passed on by issuing further invoices without supply, no tax demand arises for outward transactions, but the intermediary is liable to penal action for both issuing invoices without supply and improper availment/utilisation of ITC.

Timely disposal of GST refund applications required; delayed refunds attract interest and a DVAT grievance mechanism is mandated.
Directions establish a time bound mechanism for processing refund claims under DGST and DVAT, requiring Ward, Zonal and Proper Officers to dispose of refund applications within prescribed timelines to avoid departmental interest liability. A DVAT Portal Refund Grievances Form is introduced; EDP forwards grievances immediately to Ward and Zonal incharges, Ward incharges must decide within ten working days, Zonal incharges supervise and submit weekly reports, and Special Commissioner I will monitor and escalate persistent non compliance.

GSTR-4A comparison with e-way bills enables detection of tax irregularities in composition dealers and supports lawful action.
Officers are instructed to download GSTR-4A of composition dealers in Excel format from the GSTN portal and compare it with the concerned dealers' e-way bills. GSTR-4A is an auto-populated purchase-related return generated from suppliers' GSTR-1 uploads against the composition dealer's GSTIN. The comparative exercise is meant to detect discrepancies relating to actual turnover, tax evasion, and other tax irregularities, and appropriate action may be taken in accordance with law.

GSTR-3B reform proposal seeks stronger linkage with GSTR-1 and GSTR-2B for clearer tax reporting.
Stakeholder comments were invited on a draft proposal for comprehensive changes to FORM GSTR-3B, placed in the public domain pursuant to the GST Council's recommendation. The proposal seeks closer linkage with FORM GSTR-1 and FORM GSTR-2B through greater auto-population, reduced manual entry, and sequential filing. It also contemplates amendment tables, reporting of negative values, and specific rows for input tax credit reversals and reclaims, with an emphasis on clearer reconciliation and improved administrative efficiency.

Authorisation under CGST rule 96 delegates analytics and risk management functions to DGARM nationwide.
Authorisation is granted under clause (c) of sub rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017, delegating the exercise of the functions under that clause to the Principal Director General/Director General of the Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi, with effect throughout the territory of India as an administrative order by the Central Board of Indirect Taxes and Customs.

Import of wireless equipment requires WPC import licences or ETA; self declaration routes exist for OEMs and TSPs via Saral Sanchar.
Import of wireless transmitters/receivers/transceivers requires WPC import licence; devices in license exempt bands need ETA which may be obtained by self declaration for specified finished products (supported by a Saral Sanchar import undertaking) or by scrutiny based ETA for DGFT 'Restricted' items which then require an RLO import licence. OEMs with valid DPLs may import transceivers/radio modules without separate WPC import licences subject to undertakings and reporting; TSPs may import on self declaration via Saral Sanchar. Experimental, trial, manufacturing, testing and demonstration licences include import permissions but prohibit commercial sale and require compliance with technical, stocking and reporting conditions.

e-KYC Aadhaar Authentication: entities authorised as sub-KUA must register with KUA and UIDAI to perform KYC.
Entities notified for sub-KUA status may perform Aadhaar-based e-KYC Aadhaar Authentication for securities market KYC only after entering into the UIDAI-prescribed agreement with an authorised KUA and registering with UIDAI as sub-KUAs. KUAs must facilitate onboarding, and sub-KUAs must follow the prescribed e-KYC processes and any further UIDAI directions.

Tariff classification alignment preserves concessional basic customs duty entitlement for open cell imports despite HSN reclassification.
Amendment aligns tariff references so that Open Cells for manufacture of LCD and LED TV panels are treated as Flat Panel Display Modules and preserves the existing concessional basic customs duty where goods match the exemption description and importers follow the concessional import procedure; parts remain classifiable as parts for display apparatus, and entitlement should not be denied solely for prior classification during the transitional period.

Prescribed Authority designation under e-Verification Scheme authorizes designated income-tax investigation officers to perform electronic verification functions.
Authorization designates specified investigation cadre income-tax officers as Prescribed Authority under the e-Verification Scheme, 2021, exercising powers conferred by the Scheme to enable those officers to undertake electronic verification functions for the purposes of the Scheme.

Tribunal appeal limitation under the State GST regime is linked to Tribunal constitution and communication of the order.
Section 112 of the Uttar Pradesh GST Act, 2017 and the Removal of Difficulty order dated 03.12.2019 provide that the three-month and six-month limitation periods for appeals to the Appellate Tribunal begin from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office after constitution. The circular clarifies that appellate orders passed from the implementation of GST until constitution of the Tribunal are not to be treated as time-barred for filing before the Tribunal, and directs a monitoring mechanism through the Legal Committee and Court Case module.

Authorized agency amendment under FTP updates agency name and contact details, affecting issuance of Certificates of Origin.
Amendment to an authorised agency entry in Appendix 2E of the Foreign Trade Policy replaces 'Urban Exim Care Association' with 'Urban Exim Chamber of Commerce & Industry' and updates registered office, branch office, telephone/mobile numbers, WhatsApp contact for Certificate of Origin issuance, email addresses, and website. The change is made under powers conferred by paragraph 2.04 and is notified by Public Notice.

Condonation of delay: tax commissioners may admit late filings of specified forms if reasonable cause exists and investment conditions met.
The CBDT authorizes Commissioners of Income-tax to admit condonation applications for delays up to 365 days in filing Form No. 9A and Form No. 10 for AY 2018-19 and subsequent years, and authorizes Principal Chief Commissioners/Chief Commissioners to admit applications where delay exceeds 365 days up to three years, to be decided on merits. Admitting authorities must be satisfied that delay was due to reasonable cause; for Form No. 10 they must also ensure accumulated amounts were invested or deposited in modes specified in sub-section (5) of section 11. Disposal is preferably within three months.

Condonation of delay: authority extended to admit late Form 10B filings up to three years, subject to reasonable cause.
Authorization under Section 119(2) permits Pr. Chief Commissioners and Chief Commissioners of Income-tax to admit applications for condonation of delay in filing Form No. 10B where delay is beyond 365 days up to three years, subject to satisfaction that the applicant was prevented by reasonable cause; such applications are to be decided on merits and preferably disposed within three months.

Condonation of delay in filing Form No. 10BB: authorities may admit applications if reasonable cause shown, senior officers handle longer delays.
Commissioners of Income-tax may admit and decide applications for condonation of delay in filing Form No. 10BB where delay is up to one year, subject to satisfaction that the applicant was prevented by reasonable cause; delays exceeding one year up to three years may be admitted and decided by Principal Chief Commissioners or Chief Commissioners on merits, who should preferably dispose applications within three months.

Inter-ministerial approval required for wheat flour exports: apply via ANF 2N online with supporting documents and quality certificate.
Export of Wheat Flour (Atta) is permitted only with prior inter-ministerial approval obtained by submitting an online ANF 2N application with specified supporting documents and payment of the processing fee. Applications must be self-attested, submitted only via the directorate's online module, and will be reviewed in weekly committee meetings. Approved shipments require a quality certificate from the designated export inspection agency at specified ports and the inter-ministerial approval is time-limited.

GST on SEBI fees now applies to regulatory charges, requiring stakeholders to treat fees as taxable supplies and comply accordingly.
Fees and other charges payable to the Securities and Exchange Board are subject to Goods and Services Tax following withdrawal of SEBI's exemption by the GST Council and Notification No.4/2022; this applies to Market Infrastructure Institutions, intermediaries, listed and prospective issuers, effective July 18, 2022, requiring stakeholders to treat SEBI fees as taxable supplies and comply with GST collection and payment obligations.

Import quota agreements require certified Certificates of Origin and online registration for pulse imports, with specified port and documentary compliance.
Imports under the MoUs for pulses from Myanmar, Malawi and Mozambique during 2022-26 are permitted through five designated ports and are subject to production of a Certificate of Origin certified by the authorised issuing authority. The issuing authority must send a scanned copy of the certificate to the DGFT e mail and the Indian importer must apply online for registration/NOC via the DGFT Import Management System, mandatorily uploading the Certificate of Origin.

Refund of unutilised ITC on export of electricity: procedural filing, documentation and REA-based calculation required.
Refund procedure for unutilised input tax credit on export of electricity requires filing under "any other" in the refund form with remark "Export of electricity-without payment of tax (accumulated ITC)"; uploading Form RFD statement (Statement 3B) with export invoice details, exported energy and tariff per unit, the monthly Regional Energy Account (REA) statement from the RPC Secretariat showing scheduled exported energy, relevant contracts, and the refund calculation. The relevant date for filing is the last date of the month as per the monthly REA; turnover for refund is REA scheduled energy multiplied by contract tariff, using the lower of invoice and REA quantities where they differ.

Input tax credit for deemed exports is not subject to input apportionment and is excluded from net ITC computation.
Tax paid on supplies regarded as deemed exports is made available as input tax credit to recipients solely to facilitate refund claims on the portal; such credit is not input tax credit under Chapter V and therefore is not subject to the statutory restrictions on input tax credit and must be excluded from the net ITC for computation of refunds. The proviso widening availability of credit where an employer is obliged to provide goods or services applies to the whole clause, and "leasing" in the restriction refers only to leasing of motor vehicles, vessels and aircraft. Employer perquisites under employment contracts are not supplies for GST when in the course of employment. Electronic credit ledger may be used for output tax but not reverse charge or non-tax liabilities; electronic cash ledger may be used for tax, interest, penalty, fees and other amounts.