Deeming of notice under section 73 restricts redetermination to timely issued show cause notices and a two year compliance window.
If an appellate authority finds a fraud based show cause notice unsustainable and directs re determination, the proper officer must treat the notice as issued under the non fraud provision and issue the redetermination order within two years of communication of the appellate direction; the redetermination is limited to amounts for which the original show cause was issued within the non fraud limitation period, and amounts beyond that limitation are time barred and must be dropped.

Place of supply for export transportation is destination abroad; IGST applies and recipient may claim input tax credit.
Where goods are transported from India to a foreign destination and both supplier and recipient are in India, the place of supply is the foreign destination, the supply is an inter State supply attractable to IGST, the Indian recipient may claim input tax credit of the IGST subject to statutory input credit and apportionment conditions, and the supplier must report the place of supply in GSTR 1 using state code '96 Foreign Country'.

Input tax credit discrepancies require document verification and certification to confirm supplies and supplier tax payment before acceptance.
Where ITC claimed in Form GSTR 3B does not appear in Form GSTR 2A, the proper officer shall obtain invoice details, verify possession of tax invoices, receipt of goods or services, payment of the supply including tax, compliance with time limits and reversal requirements, and-depending on materiality-require CA/CMA certification with UDIN or supplier declaration to confirm that supplies were made and tax paid by the supplier.

Investor emergency access platform enables investors to close positions and cancel orders when member trading services are disrupted.
A contingency platform, Investor Risk Reduction Access (IRRA), will be developed by exchanges to permit investors to square off open positions and cancel pending orders across segments and exchanges when a Trading Member's trading services are disrupted; IRRA is enabled on TM request or suo moto by exchanges, requires investor authentication via UCC or PAN plus OTP, prohibits actions that increase investor risk, provides an Admin Terminal for TMs to monitor and act on investor instructions with retained evidence, leaves settlement and margin obligations with the TM, and requires exchanges to provide reverse migration, testing, guidelines and member communications.

Tax audit officers designated as proper officers gain summons powers for inquiry and retrospective effect under the GST framework.
Tax audit officers posted in the zone, namely the Joint Commissioner, Deputy Commissioner and Assistant Commissioner, were designated as Proper Officers for inquiry and inspection functions under sections 65 and 66 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment also aligns their designation with the power to issue summons under section 70 for production of records, attendance of persons, and evidence, and is stated to operate retrospectively from 1 July 2017.

Regulation of animal feed imports: permitted additives listed with mandatory labeling, withdrawal periods and antibiotic prohibitions.
Imports of animal feed additives, premixes and supplements are to be regulated strictly in accordance with the annexed consolidated list; manufacturers must label final packs with ingredients and any mandatory withdrawal period indicated for particular items. Fermentation derived products must not contain viable production strains or their DNA, certain products require export country feed grade certificates, and usage specific restrictions and withdrawal periods apply. Some antibiotics and anticoccidial combinations are not recommended for import due to antimicrobial resistance. Maximum residue limits in foodstuffs shall follow the Food Safety and Standards (Contaminants, Toxins and Residues) Second Amendment Regulations, 2018.

Cash receipt aggregation rule clarified: daily cash receipts under dealership contracts need not be aggregated across the year when compliant.
The mere existence of a dealership or distributorship contract with a cooperative society does not by itself constitute a single event or occasion for aggregation; cash receipts received by the cooperative on a particular day that are within the prescribed limit and comply with the payment mode requirements need not be aggregated with receipts on other days across the previous year.

GST recovery under insolvency proceedings requires reduction of demand and issuance of intimation for revised statutory dues.
Clarification is issued on the treatment of statutory dues under the West Bengal Goods and Services Tax Act, 2017 where proceedings against a corporate debtor have been finalised under the Insolvency and Bankruptcy Code, 2016. Where insolvency proceedings reduce government dues, section 84 of the WBGST Act requires intimation of the reduced demand and continuation of recovery only for the reduced amount. Proceedings under the IBC are treated as covered by the expression "other proceedings", and FORM GST DRC-25 is to be issued to reduce the confirmed demand.

No Claim Bonus and e-invoicing exemption clarified: GST discount treatment and entity-wide relief apply under the circular.
No Claim Bonus is not consideration for any supply by the insured, as there is no contractual obligation to refrain from lodging claims in exchange for it. It is, however, a permissible discount when pre-disclosed and recorded in the policy and invoice, so GST applies on the insurance premium after deduction of the No Claim Bonus. The e-invoicing exemption applies to the entity as a whole and is not confined to particular supplies made by that entity.

Limitation under section 73 governs re-determination of tax when a section 74 notice is treated as section 73 notice.
Clarification is issued on the applicability of section 75(2) where a section 74(1) notice is found unsustainable because fraud, wilful misstatement or suppression of facts has not been established. In such cases, the proper officer must re-determine the tax payable as if the notice were issued under section 73(1), and the order must be issued within two years from the date of communication of the appellate or judicial direction under section 75(3).

Input tax credit on foreign-destination transport services remains available subject to GST credit conditions and reporting rules.
Where transportation of goods, including by mail or courier, is supplied by a person in India to a recipient in India and the goods are transported to a place outside India, the place of supply is the foreign destination of the goods under the proviso to section 12(8) of the IGST Act. Such supply is inter-State supply because the supplier is in India and the place of supply is outside India, and IGST is chargeable. The recipient may avail input tax credit subject to sections 16 and 17 conditions. In GSTR-1, the supplier should use State code '96- Foreign Country'.

Input tax credit mismatch between GSTR-3B and GSTR-2A to be verified under section 16 conditions and supplier certificates.
Clarification addresses differences between Input Tax Credit claimed in FORM GSTR-3B and credit reflected in FORM GSTR-2A for FY 2017-18 and FY 2018-19. The discrepancy may arise from supplier-side reporting errors such as non-filing or filing of FORM GSTR-1, wrong classification of B2B supplies as B2C, or use of an incorrect GSTIN, and is to be examined under the prescribed verification procedure rather than treated automatically as ineligible credit. The proper officer must verify the conditions under section 16, including supporting invoices, receipt of supplies, payment to the supplier, and any reversal under sections 17 or 18.

Refund of unutilised input-tax credit for exported electricity: procedural filing, documentation and calculation requirements under GST.
Procedure for refund of unutilised ITC for zero-rated export of electricity: file Form GST RFD-01 under "any other" with remark "Export of electricity-without payment of tax (accumulated ITC)", upload Statement 3B with export invoices, energy exported and tariff, the monthly Regional Energy Account (REA) statement of scheduled energy from RPC, relevant agreements and Statement 3A calculation. Relevant date is the last date of the month as per REA. Turnover equals scheduled energy (per REA) times contracted tariff; use the lower quantity if invoice and REA differ. Compute refund per rule 89(4) formula; exclude domestic electricity from adjusted total turnover and verify no ITC on inputs for domestic supply. Debit from electronic credit ledger (Form GST DRC-03) is requested before issuance of refund and payment orders.

Tariff rate quota rules updated: electronic TRQ authorisations and specific eligibility and procedural conditions for gold imports under 7108.
Annexure IV to Appendix 2A governing TRQ imports under the India UAE CEPA has been amended: TRQ applications are electronic and authorisations will be issued electronically and transmitted to Customs; imports require a UAE Certificate of Origin and compliance with the Customs CEPA notification; TRQ accounting follows the Indian fiscal year and annual allocation/last date application rules apply. Special additional eligibility, documentation, turnover composition, and procedural conditions apply for gold imports under tariff heading 7108, including exclusion of gold dore, use of nominated agencies, IEC recording, audited turnover evidence, and application of the IGCR procedure with electronic debiting in ICES.

Provisional attachment and tax recovery powers may be exercised by designated officers with prior case-specific approval.
Powers for provisional attachment under Section 83 and functions concerning recovery and payment of tax under Sections 78 and 79 of the Delhi Goods and Services Tax Act, 2017, may be exercised by all Assistant Commissioners and Goods and Services Tax Officers. Prior approval of the Commissioner, State Tax is mandatory on a case-by-case basis. The delegation partially modifies earlier orders and takes effect immediately.

Tariff Rate Quotas allocation under India Australia trade deal: new TRQ procedures require export certificates and electronic DGFT authorisations.
Amendments add annual Tariff Rate Quotas under Ind Aus ECTA into the Handbook of Procedure, prescribing that Australia allocates TRQs via Export TRQ certificates which must be shared with DGFT; Indian importers apply on the DGFT portal referencing the Export TRQ. DGFT issues electronic TRQ authorisations naming importer, IEC, tariff item, quantity and validity and transmits them to the Customs EDI System. Imports are permitted only upon electronic debiting in ICES, counted by calendar year; DGFT will monitor cumulative issuance, stop issuance when quota is reached, and may amend allocation modalities, subject to the Ministry of Finance customs notification.

Re-credit in electronic credit ledger: procedure for restoring erroneous GST refunds after deposit and officer order.
Where a taxpayer deposits an erroneous refund with applicable interest and penalty through Form GST DRC-03 by debiting the electronic cash ledger and notifies the jurisdictional officer (using Annexure A where portal automation is not available), the proper officer, upon satisfaction of full payment, shall re-credit an equivalent amount to the electronic credit ledger by issuing an order in Form GST PMT-03A, preferably within 30 days from the request or payment date.

Refund for unregistered persons: temporary registration and RFD-01 process enables recovery of GST borne on cancelled long-term services.
Unregistered recipients who bore GST on advance or upfront payments for long-term services that are later cancelled may obtain temporary registration using PAN, complete Aadhaar authentication, supply bank account details, and file Form GST RFD-01 under 'refund for unregistered person' with Statement 8, supplier certificate and supporting documents. Refunds are available only if the credit-note issuance period has expired; the supplier's cancellation letter is the relevant date for unrendered supplies, claims cannot exceed tax declared on invoices, and only proportionate tax corresponding to amounts actually returned is refundable.

Reduction of GST statutory dues under insolvency: Commissioner must intimate reduced demand and adjust recovery accordingly.
Where insolvency proceedings finalised under the insolvency law reduce statutory dues payable under the Manipur GST Act, such insolvency adjudications qualify as other proceedings for purposes of continuation and validation of recovery; the Commissioner shall issue an intimation in the prescribed form to the taxable person and the authority with pending recovery so that recovery continues only in relation to the reduced amount and from the stage it stood immediately before disposal.

No Claim Bonus not consideration; GST applies to premium after allowable NCB deduction when invoiced.
NCB is not consideration from the insured to the insurer; where NCB is pre disclosed and recorded in the invoice it is an allowable deduction under clause (a) of sub section (3) of section 15 for valuation of insurance services, and GST is leviable on the premium after deduction of NCB. The e invoicing exemption in Notification No. 05/2020 State Tax applies to the exempted entity as a whole and thus covers all supplies made by that entity.