Service classification for oil and gas activities clarified: exploration consulting under technical services, extraction support under extraction heading.
Clarification allocates technical, professional and consulting exploration services to heading 9983 as governed by explanatory notes to codes 998341 and 998343, while support and operational services for oil and gas extraction remain under heading 9986 governed by codes 998621 and 998622; activities excluded from those entries must be classified in their respective headings and taxed accordingly.

GST classification and applicable rates clarified for legumes, almond milk, sprayers, naval stores, leased imports, solar and medical parts.
Clarifies GST classification and applicable rates: dried leguminous vegetables subjected only to mild heat remain under HS 0713 with concessional or exempt treatment depending on packaging; almond milk is classifiable under tariff item 2202 99 90; mechanical sprayers of all types fall under Schedule II entry 195B with concessional rate; imported naval stores are GST exempt; imports taken on lease qualify for IGST exemption where linked to specified Schedule II services subject to bond and conditions; parts for solar water heaters (Ch.84/85/94) and parts solely for medical devices (per Chapter Note 2(b)) receive concessional classification.

Withdrawal of administrative circular: prior GST guidance on post sales discounts withdrawn and to ensure uniformity.
The Board has withdrawn ab initio Circular No. 105/24/2019 GST that gave clarifications on secondary or post sales discounts under GST, invoking its authority to withdraw administrative guidance after receiving numerous representations expressing apprehensions, and has requested issuance of trade notices to publicize the withdrawal.

Refund on account of appeal: file a fresh RFD 01 without re debiting the credit ledger and upload the appellate order.
Where a refund previously rejected in FORM GST RFD-06 is later allowed in appeal, the claimant must file a fresh refund application in FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order", need not re-debit the electronic credit ledger if the amount was not re credited earlier, must furnish order details and upload the appellate order and original RFD-06, and the proper officer will sanction the refund, issue RFD-06 and RFD-05, and ensure re credit of any remaining allowed amount following prescribed guidelines.

Refund re filing rights: registered persons may reapply after an inadvertent NIL claim subject to specified conditions.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for refund for the same period and category only if (a) a NIL refund was filed for that period and category, and (b) no refund claims under the same category have been filed for any subsequent period, with condition (b) limited to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax structure. Eligible applicants should file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, may require debit via FORM GST DRC-03, then issue refund and payment orders.

GST Council: extensions and return waivers, ITC cap for unmatched invoices, new return rollout, e way and rate rationalisation.
The Council received the XV Finance Commission's address on revenue buoyancy, compliance gaps and compensation cess shortfalls and agreed to a consultative mechanism; approved deemed ratification of recent Central/State notifications; adopted Law Committee recommendations including retrospective recognition of GSTR 3B as a return, waiver/optional filing of specified annual returns for small/composition taxpayers, and restrictions on ITC where supplier details are not uploaded (cap at 20%); extended existing return timelines and set new return rollout from 01 April 2020; approved multiple fitment rate changes (notably hotel/catering and wet grinders), constituted GoMs on IGST settlement and e way issues for gold, and advanced IT reforms including Aadhaar e KYC, e invoicing trials, RFID FASTag integration and single authority refunds.

UIN recording waiver extended; suppliers must provide attested invoice copies and implement invoice recording mechanisms before the deadline.
Extension of the UIN recording waiver is effected by substituting the period in paragraph 7 of the original circular with the extended period; eligibility for the waiver requires that copies of invoices be attested by the authorized representative of the UIN entity and submitted to the jurisdictional officer. Trade notices should publicize the corrigendum and retail entities must put in place a mechanism to record UINs in supply invoices; implementation difficulties are to be notified to the Board.

GST refund processing: special mela to expedite pending refunds and prioritise MSME claims within prescribed timelines.
A Special Refund Mela will run from 01.09.2019 to 22.09.2019 to dispose of GST refund claims pending as on 23.08.2019 on or before 22.09.2019. Special attention will be given to refunds filed by MSME applicants whose annual aggregate turnover in the preceding financial year did not exceed Rs. 2 Crores; eligible claimants are requested to utilise this opportunity and Trade & Industry Associations are asked to inform their members.

Sabka Vishwas relief scheme offers structured relief and discharge certificates to settle legacy central excise and service tax disputes.
The Scheme provides two mechanisms-dispute resolution and amnesty-with automated, duty linked relief (reduced payment percentages for contested/adjudicated dues, full payment for voluntary disclosures, and waiver of interest and penalty); separate declarations are required for each case, pre deposits may be adjusted, and on payment plus withdrawal of appeals a discharge certificate issues providing conclusive final closure except limited reopening of voluntary disclosures within one year for false particulars.

GST Annual Return Filing: assistance provided through local GST Seva Kendras and outreach mela before filing deadline.
The Principal Commissioner, GST, Ludhiana is holding a GST Annual Return Mela to assist taxpayers in filing Annual Returns (FORM GSTR 9/FORM GSTR 9A) and the Reconciliation Statement (FORM GSTR 9C) before the filing deadline; taxpayers with doubts may obtain guidance from listed CBIC GST Seva Kendras and divisional offices (with provided contact details), and a 96 page PPT guidance is available on the Commissionerate website.

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.