Expedited GST refunds: process pending refund claims promptly with due diligence and electronic communications.
Pending GST refund claims, including IGST refunds, must be processed immediately while ensuring due diligence and adherence to relevant legal provisions. Communications shall be conducted via official email IDs and physical document submission is not required. Cases of exporters with suspended records continue to follow the previously notified procedure. Zonal and field leadership must monitor daily and prioritize disposal of pending refunds within the administrative timeline.

GST compliance relief: conditional extensions, fee waivers and concessional interest for specified returns during COVID-19 disruptions.
Temporary CGST relief measures clarify that statutory due dates generally remain unchanged but conditional concessions are provided: extended filing windows and waivers of late fee for specified returns if filed by announced concession dates; concessional interest treatment for delayed GSTR-3B filings with an initial nil grace period and reduced rate thereafter for certain turnover bands; cumulative non-application of the Rule 36(4) input tax credit restriction for specific months with reconciliation in a later return; e-way bill validity and various return deadlines extended to a common date under CGST Act powers.

Refund claims clubbing across financial years now allowed, with refunds apportioned by original cash and credit payment modes.
The circular removes the restriction on clubbing refund claims across financial years, clarifies that ITC accumulation from a later rate reduction on the same goods does not constitute inverted duty structure for refund, and confirms refunds will be apportioned between cash and credit in the proportion originally used, with credit-portion re-credited to the electronic credit ledger. It limits refundable accumulated ITC to invoices uploaded by suppliers and reflected in FORM GSTR-2A, and requires HSN/SAC reporting in Annexure-B to identify capital goods and input services.

Insolvency proceedings reshape GST compliance: registration, first return procedure, and transitional input tax credit rules clarified.
Pre CIRP GST liabilities are to be treated as operational debt and pursued by filing claims before the insolvency tribunal; no coercive action should be taken against the corporate debtor. GST registration of an entity under CIRP must not be cancelled and may be suspended or revoked if previously cancelled. The IRP/RP need not file pre CIRP returns but must obtain new registration as a distinct person, comply with GST obligations during CIRP, file the first return, and may avail input tax credit in that first return for invoices bearing the erstwhile GSTIN under the special procedure. Amounts deposited in the erstwhile cash ledger by IRP/RP during the transition are refundable.

Apportionment of input tax credit clarified: state-level asset ratio determines transferable ITC on business reorganisations and demergers.
Clarification explains that apportionment of unutilized input tax credit on demergers and other partial business reorganisations is to be done by applying the asset-value ratio specified in the scheme at the State registration level. The asset ratio covers the entire business assets whether ITC was claimed, applies to the aggregate ITC balance (CGST, SGST/UTGST, IGST and Cess), and is to be applied to the ITC balance in the electronic credit ledger on the date of filing FORM GST ITC-02. Filing is required only where both transferor and transferee are registered in the State.

Appeal to Appellate Tribunal now timed from when the Tribunal president assumes office, enabling disposal of pending appeals.
Appeals from adjudicating authority orders must be preferred to the designated appellate authority per rule 109A; appeals from those appellate authorities lie to the Appellate Tribunal under section 112. Because the Appellate Tribunal has not been constituted, the Ninth Removal of Difficulties Order provides that the limitation for filing to the Tribunal will be counted from the date the President or State President of the Appellate Tribunal enters office. Appellate authorities should therefore dispose pending appeals expeditiously and may record in orders that appeals can be filed to the Tribunal within the prescribed period from the President or State President assuming office.

GST system roadmap advances: IT fixes, staged return linkages, selective rate rationalisation, and deferred e invoicing and QR rollouts.
The Council reviewed GST portal performance and accepted a staged IT remediation and incremental returns roadmap linking GSTR 1 invoice data to GSTR 3B, automating ITC matching and enabling invoice data for MSME lending; it agreed resource augmentation and nearer timelines. It approved fitment changes raising mobile phones and parts to 18% and harmonising matches to 12%, deferred other inversion corrections, extended continuation of current return system with transitional linkage work, deferred e invoicing and dynamic QR implementation with exemptions, raised the GSTR 9C threshold for relief, approved multiple law and rule amendments including net interest calculation and Aadhaar authentication for new registrations, and sanctioned tribunal bench creation and various administrative measures.

Mandatory GSTIN declaration required in import documents for GST-registered importers, enforceable as a standing departmental order.
Mandatory GSTIN declaration in import documentation is required for importers registered under GST laws; importers must declare GSTIN in the Bill of Entry and related import documents. Trade associations must publicize the requirement. The notice is to be treated as a Standing Order for departmental officers, and implementation difficulties should be reported to the Additional Commissioner of Customs (Technical).

Extension of time for FORM GST TRAN-1 granted for registrants unable to file due to common portal technical issues.
The Commissioner, exercising powers under the relevant rule and the Act and on the Council's recommendation, extends the period for submitting the declaration in Form GST TRAN-1 until 31 March 2020 for registered persons who could not file by the due date due to technical difficulties on the common portal; the Order supersedes Order No. 01/2019-GST except as to prior actions.

Refund verification for exporters requires prescribed data submission, timebound verification and escalation procedures to resolve delayed refunds.
Refund claims flagged by risk analytics are held in abeyance and export consignments subjected to enhanced customs checks; exporters must submit the Annexure A proforma and supporting documents for verification. Jurisdictional CGST must complete verification within 14 working days, with nodal cell notification and escalation to the Principal Chief Commissioner/Chief Commissioner if not met, and a further seven day completion obligation. Pending refunds beyond one month may be referred via the Board portal for review by a Committee headed by Member GST, CBIC.

Reverse Charge Mechanism applies where suppliers of passenger vehicle rentals do not charge full-rate GST to corporate recipients.
RCM applies to renting of passenger motor vehicles (where fuel is included) only if the supplier is other than a body corporate, does not issue an invoice charging the full-rate GST to the service recipient, and supplies the service to a body corporate; suppliers who charge the full-rate GST remain outside RCM to preserve full input tax credit. The amendment is clarificatory and applies retrospectively to 1 October 2019-30 December 2019.

Grievance redressal committees established for GST taxpayers to resolve procedural and IT grievances promptly and transparently.
Establishment of Grievance Redressal Committee at Zonal/State level co-chaired by Central and State tax heads, including representatives of trade, tax professionals, GSTN and nodal IT officers. Committees have two-year terms, meet at least quarterly, examine and resolve taxpayer grievances (procedural and IT), refer policy matters to the GST Council Secretariat/CBIC Policy Wing and IT issues to GSTN, and must report quarterly. GSTN will develop a portal to record grievances and publicly display resolution status; co-chairs and nodal officers are responsible for timely updates.

Best judgment assessment for return non-filing may follow notice; subsequent valid return can withdraw the assessment.
Where a registered person fails to furnish a statutory return, issue FORM GSTR-3A electronically requiring return within fifteen days; if the return remains unfurnished the proper officer may make a Best Judgment assessment and issue FORM GST ASMT-13, upload the summary in the recovery form, and rely on outward supply statements, auto populated data, e way bills or inspection material. A valid return filed within the prescribed cure period after service of the assessment order will deem the assessment withdrawn; otherwise recovery and protective measures including provisional attachment and registration cancellation may follow.

CBIC communications to taxpayers must include an electronically generated DIN; communications without DIN are invalid and unverifiable.
All communications by any CBIC office to taxpayers and concerned persons must carry an electronically generated Document Identification Number (DIN), produced via the enhanced DDM online platform, enabling online verification, creation of a digital audit trail and standardized, prepopulated DIN-bearing templates for search authorisations, summons, arrest memos, inspection notices and provisional release orders; communications lacking an electronic DIN (except as previously exempted) are to be treated as invalid and deemed never issued.

Lottery taxation: GST Council set a uniform 28% GST on lotteries and approved compliance measures including a GSTR 1 amnesty.
The Council imposed a uniform GST rate of 28% on State run and State authorised lotteries effective 01.03.2020; approved compliance and revenue measures including a one time GSTR 1 amnesty (late fees waived if filed by 10.01.2020), amendment of Rule 36(4) to cap unmatched ITC at 10%, insertion of Rule 86A to block ineligible ITC, and blocking of e way bill generation for repeated non filers; exempted certain long term industrial leases by government owned entities effective 01.01.2020; raised GST on specified plastic bags/FIBC to 18% from 01.01.2020; approved SOP for non filers and creation of zonal/state Grievance Redressal Committees; and noted GSTN timelines for e invoicing, New Returns and Aadhaar linkage.

GST seized goods release requires strict compliance with Section 67 and bond-security rules, not contrary High Court directions.
Instructions concerning release of seized goods under GST state that High Court orders contrary to the statutory provisions are not to be given effect to by the authorities. Claims are to be processed afresh under Section 67 of the Act read with the relevant rules, and the competent authority must require assessees to complete the prescribed formalities strictly in accordance with the statutory requirements, including the bond and security framework under Rule 140.

Withdrawal of administrative circular on ITeS services rescinds prior clarifications to address implementation apprehensions and seek uniformity.
Circular No.107/26/2019-GST providing clarifications on supply of Information Technology enabled Services (ITeS) is withdrawn ab-initio. The Board, citing numerous representations and apprehensions and to ensure uniform implementation across field formations, has rescinded the Circular by exercising its powers under section 168(1) of the Central Goods and Services Tax Act, 2017, and has requested issuance of trade notices to publicize the withdrawal.

Strike-off company monitoring for GST revenue protection through regular review of MCA lists and related categories.
CBIC GST-investigation formations are directed to regularly monitor Ministry of Corporate Affairs lists relating to companies under strike-off proceedings and other associated categories, including STK-5, STK-6 and STK-7, so that any necessary protective action can be initiated to secure the interest of revenue. The guidance emphasises a proactive review of the MCA website because the available lists are RoC-wise but may still affect GST registrations or business footprints across the country.

Job work services clarified as processing of goods of registered persons, distinct from manufacturing on others' physical inputs.
Clarification affirms that the notification entry for services by way of job work is confined to the CGST Act definition - treatment or processing on goods belonging to another registered person - while the separate manufacturing services entry excludes such job work and covers services on physical inputs owned by persons who are not registered under the CGST Act, establishing a clear demarcation between the two entries.

Electronic refund process via FORM GST RFD-01 enables end-to-end online filing and single disbursement across tax heads.
A fully electronic refund mechanism via FORM GST RFD-01 requires specified documentary uploads and online undertakings, with ARN generation only after complete filing; applications are electronically routed to jurisdictional officers, who must issue acknowledgements or deficiency memos within statutory timelines counted from ARN. Provisionally sanctioned refunds may be paid subject to later adjudication and recovery procedures; sanctioned refunds are disbursed as a single payment across tax heads through PFMS after bank-account validation, and re-crediting or recovery entries in electronic ledgers are governed by set procedural safeguards.