Annual GST return filing obligations clarified: data sources, ITC auto population, self correction and reconciliation procedures.
Registered persons must file annual return Form GSTR 9, using books of account, GSTR 1 and GSTR 3B as primary, synchronous sources; report discrepancies and pay unpaid tax or claim refunds through prescribed forms. Auto population is facilitative; taxpayers must report values per records. Outward supplies are allocated to Part II or Part V based on timing of tax payment via GSTR 3B; undeclared supplies go in Part II and additional liability is paid via DRC 03. ITC auto population in Table 8A depends on supplier filed GSTR I as of cut off, with Table 8C/8D treatment and informational disclosures explained. Section 73 self correction and GSTR 9C aggregate turnover rules are noted.

Annual Return filing assistance: awareness sessions to help taxpayers file GSTR-9/9A before the deadline promptly.
Awareness sessions are being conducted across the commissionerate's jurisdiction to assist taxpayers in preparing and filing the Annual Return (GSTR-9/9A), with multiple divisional venues, specified dates and afternoon timings provided, and contact points for each venue; taxpayers are urged to avail the programme and file their annual returns by the prescribed deadline.

Annual GST return filing facilitation: helpdesks set up to assist taxpayers in meeting the fixed filing deadline.
The Commissionerate established helpdesks to facilitate filing of Annual GST returns (GSTR 9, GSTR 9A, GSTR 9C) and stated the extended filing deadline will not be further extended. Continuous facilitation commenced on 19 August 2019 at multiple Help Desk Centres within Nagpur I Commissionerate, with designated officers and contact numbers provided for City Division, Hingna, Chandrapur and Bhandara to assist taxpayers and practitioners in meeting filing obligations.

Annual return filing compliance: Seminar to explain GSTR-9 procedures and resolve taxpayer queries before the filing deadline.
Annual return filing under GST in Form GSTR-9 must be completed by the stated deadline; a seminar will explain procedural compliance, demonstrate correct completion of the form, and allow officers to clarify queries, with trade associations asked to circulate the notice to members for action.

Composition scheme deadline extended: eligible suppliers may file FORM CMP-02 and furnish FORM ITC-03 by 30 September.
A registered person opting to pay central tax under the composition levy must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03 as required; the deadline for filing these intimation and statement requirements is extended to 30th September, 2019.

Electric vehicles: GST reduced to 5%, chargers 5%, hiring of electric buses exempt, effective 1 Aug 2019.
The Council reduced GST on all electric vehicles from 12% to 5% and on chargers/charging stations from 18% to 5%, exempted hiring of electric buses by local authorities, and made these changes effective 1 August 2019. It granted deemed ratification to Central Government Notifications, Circulars and Orders issued between 12 June and 19 July 2019, noted GIC decisions from 11 May to 19 July 2019, and approved extensions for FORM GST CMP-02 to 30 September 2019 and FORM GST CMP-08 to 31 August 2019.

GST exemption ceiling for residential association subscriptions determines taxability, registration obligations and input tax credit entitlement.
Supplies by RWAs to their members for common use are exempt from GST where member contributions do not exceed the prescribed per member monthly ceiling; if contributions exceed that ceiling the entire amount becomes taxable. Registration and GST liability also require the RWA's annual aggregate turnover to meet or exceed the prescribed threshold; RWAs below that turnover need not register even if contributions exceed the ceiling. The per member ceiling applies separately to each residential apartment owned, and RWAs may claim input tax credit on capital goods, goods and input services used to supply members.

Refund filing eligibility extended: refund claims limited to integrated tax/cess reported in GSTR-3B for extended period.
The corrigendum extends the tax periods for which registered persons may file refund applications in FORM GST RFD-01A on the common portal to cover periods commencing from 01.07.2017 up to 30.06.2019, provided the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess shown in columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B for the corresponding tax period.

Non-supply status of goods sent abroad for exhibition affects invoicing and refund eligibility under GST.
Goods sent or taken out of India for exhibition or consignment do not constitute a supply under section 7 of the CGST Act in the absence of consideration and therefore are not zero rated supply under section 16 of the IGST Act. Such movements should be accompanied by a delivery challan and recorded per the Annexure; bond/LUT is not required at removal. Supply is effected on sale abroad or deemed on expiry of six months if goods are neither sold nor returned, and tax invoices and refund claims follow accordingly under sections 12, 31 and 54 read with the relevant rules.

Intermediary status affects export of services classification and eligibility for export benefits under GST law.
Clarification explains that a supplier of ITeS services who supplies services on his own account is not an intermediary under the IGST Act, while a supplier whose role is merely to arrange or facilitate the supply of goods or services for a foreign client will be an intermediary; where both activities occur classification depends on facts and which service is the principal supply. A non intermediary supplier may qualify as export of services if supplier and recipient locations, place of supply, convertible foreign exchange payment and independent establishment criteria are satisfied.

Audit of GST taxpayers: inspectors and above authorised to conduct statutory audits under Section 65 when allocated by the office.
Officers of the rank of Inspector of Central Tax and above posted in or holding charge of any Audit Group or Circle of the Kolkata Audit I Commissionerate are authorised to conduct audits of registered persons as and when allocated by the office under the statutory audit framework of Section 65 and the definition of audit in clause (13) of Section 2 of the CGST Act, 2017.

Post-sales discounts under GST: characterisation determines whether they reduce supplier value or constitute taxable separate supplies.
Post-sales discounts under clause (b) of section 15(3) CGST are to be characterised by their commercial nature: discounts without further dealer obligations relate to the original supply and may be excluded from the supplier's value of supply; discounts that require the dealer to perform promotional activities are separate supplies of services on which the dealer must charge GST and the supplier may claim ITC; discounts paid to induce dealers to lower customer prices must be added to the dealer's consideration for valuation. Where discounts cannot be excluded, suppliers may issue financial/commercial credit notes but cannot reduce original tax liability, and dealers need not reverse ITC if they pay the reduced value after adjusting such credit notes in line with applicable provisos.

Refund processing: accept electronically transferred claims despite incorrect portal mapping and notify portal to correct assignment.
Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that is not the taxpayer's administrative assignee and the portal lacks a re assignment facility, the receiving tax authority should proceed to process the refund claim. After processing, that authority must inform the common portal of the incorrect mapping and request an update so subsequent applications are routed to the correct jurisdiction.

Place of supply rules clarified: port cargo-handling follows contractual determination; temporary import repairs follow export-linked supply rule.
Place of supply for port cargo-handling and ancillary services is determined by contract and not as services related to immovable property; place of supply for services on goods temporarily imported for repair or processing and re-exported without being put to use (e.g., cutting and polishing unpolished diamonds) is determined under the provision for services in respect of temporarily imported goods for repair or processing, not by the general rule locating services where performed.

GST on penal interest: seller charged late interest is taxable; financier charged interest may be exempt under interest rules.
Where a seller embeds credit in the sale of taxable goods and charges penal interest for delayed instalments, that penal interest is includible in the value of the taxable supply and taxable. Conversely, penal interest charged by an independent financer on a loan qualifies as interest under the relevant notification and is exempt from GST; the taxable value of the goods in that case excludes the financier's penal interest. Penal interest does not fall under Schedule II entry 5(e), while non interest service fees charged by a financer are taxable.

GST applicability on penal interest clarified: penal interest on notified supplies excluded from GST, principal supply value unchanged.
Where additional or penal interest is charged in relation to a transaction whose underlying supply is covered by Sl. No. 27 of Notification No. 12/2017 Central Tax (Rate), that penal interest is not subject to GST because it is not covered by the notification; the value of the principal supply for levy of GST remains as stated in the illustrative scenario.

Furnishing of bank account details now mandatory for new GST registrants, non-compliance constitutes a rule violation and triggers procedures.
The amendment requires newly registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within a prescribed period after registration or before the first return due date, makes failure a ground for action, excludes Kerala Flood Cess from value for valuation purposes, permits Government notification to mandate QR codes on invoices and bills, introduces electronic cash ledger transfers (FORM GST PMT-09), replaces "payment advice" with "payment order" for refunds, and creates a refund procedure for retail outlets in international departure areas under rule 95A.

Composition taxable person declaration required under GST rules; failure to display prescribed wording may invite enforcement action and penalties.
Bills of supply issued by composition taxable persons must state "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters, and every principal or additional place of business must display "COMPOSITION TAXABLE PERSON" in bold capital letters; non compliance may invite action under GST law including penalties, fines or prosecution.

Opting for composition levy: deadline extended to file FORM GST CMP-02 and furnish FORM GST ITC-03.
Corrigendum extends the deadline for a registered person opting for the composition levy to file intimation in FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy" at Sl. No. 5(iii)) to 31st July, 2019, and retains the requirement to furnish FORM GST ITC-03 in accordance with sub-rule (3) of rule 3.

Tax refund for duty paid airport retail outlets enables reimbursement of taxes on inward goods sold tax free to departing international tourists.
Retail outlets beyond immigration counters at international airports may claim invoice based refund of Central, Integrated, State/UT taxes and Compensation cess paid on inward indigenous goods sold tax free to outgoing international tourists paying in foreign exchange. Eligibility requires GST registration and prescribed location; refunds are claimed monthly or quarterly using FORM GST RFD 10B with electronic records (Annexure A), passport and boarding pass verification, passenger declaration (Annexure B), undertakings and relevant GSTR returns. Proper officers validate filings, may issue one deficiency memo, and sanction refunds per tax head, with recovery and interest where refunds are ineligible.