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.