Extension of limitation periods applies to judicial and quasi judicial appeals, while statutory taxpayer compliances remain governed by law.
The Supreme Court's extension of limitation periods applies principally to judicial and quasi judicial matters such as petitions, suits, appeals, reviews and similar lis that must be instituted within statutory time frames. Taxpayer filing obligations and statutory compliance actions remain governed by the CGST Act and specific notifications under Section 168A, and are not automatically covered by the court's extension. Appeals against quasi judicial orders, and proceedings for revision or rectification, are within the scope of the extension; administrative enforcement actions and original adjudications are not.

Dynamic QR Code requirement on B2C invoices clarified: UPI ID suffices, agents allowed, foreign recipient invoices exempt.
Any invoice issued to a recipient holding a Unique Identity Number is treated as a B2C invoice and must carry the Dynamic QR Code. A provided UPI ID suffices without separate bank/IFSC details. An authorised collector's UPI ID may be used in place of the supplier's. Invoices to recipients outside India for services with place of supply in India need not include a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be used. Dynamic QR Codes should reflect only the remaining payable amount after part payment, with full invoice breakdown shown on the invoice.

GST classification of irrigation parts: components solely for sprinklers or drip systems follow the system's GST rate.
Laterals and parts that are suitable for use solely or principally with sprinklers or drip irrigation systems and classifiable with those systems under the HSN Notes attract the GST rate applicable to the sprinkler/drip irrigation grouping; parts of general use that classify elsewhere will attract the GST of their respective headings.

Government loan guarantee exemption under GST confirmed for services supplied to undertakings and public sector undertakings.
The document reiterates that services supplied by Central or State Government to their undertakings or Public Sector Undertakings by way of guaranteeing loans from banking companies and financial institutions are specifically exempt from GST under the exemption entry covering government-provided loan guarantees, and invites reporting of any implementation difficulties to the Board.

GST exemption on composite supply: milling for PDS eligible if goods value within threshold; otherwise taxable at concessional job work rate.
Milling with fortification supplied to State Governments for PDS is exempt under entry No. 3A if the value of goods in the composite supply does not exceed 25% of the total value; otherwise, when supplied to a registered person as job work, it is chargeable at the concessional job work GST rate. A person registered only for deduction under section 51 is also a registered person for the concessional rate.

Tax classification for ropeway construction to government entities: treated as general works contract, not concessional entry.
Entry No. 3(vi) applies to a composite supply of works contract for civil structures meant predominantly for non commercial use and provided to government bodies; the explanatory note excluding government activities as public authorities does not extend to Governmental Authority or Government Entity. Ropeway construction for tourism is treated as a civil construction with a predominant commercial purpose and is not covered by entries for roads, bridges, terminals, or railways. Therefore, works contract services for ropeway construction supplied to a Government Entity fall under the general works contract classification for other constructions and not under the concessional entry.

GST exemption on board-conducted examinations confirmed, and input services for examinations exempt; accreditation and registration services taxable.
Services by Central or State Boards, including conduct of examinations and related input services (online testing, result publication, printing of notifications, admit cards and question papers) supplied to the Boards are exempt from GST, and fees for such examinations are not taxable. Other services by these Boards, notably accreditation, registration or authorisation services provided to institutions or professionals, are taxable at the applicable GST rate.

GST exemption for road access does not extend to annuities paid for road construction, which remain taxable as construction services.
Access-related services remunerated by toll or annuity are exempt as supporting transport services, but the exemption is limited to that category and does not apply to general construction services; deferred annuity payments made for construction of roads are not exempt under Entry 23A and remain subject to GST.

Exemption for catering services to educational institutions: GST not leviable even when meals are funded by grants or donations.
Entry 66(b)(ii) of Notification No. 12/2017 exempts catering services to educational institutions, including mid-day meal schemes, and the definition covers pre-school institutions such as Anganwadis; therefore serving of food to schools and Anganwadis is exempt from GST irrespective of funding by government grants or corporate donations.

GST concessions on COVID 19 relief items: targeted rate reductions and exemptions to ease consumer costs.
The Council approved GoM recommendations for time bound GST relief on COVID 19 items: vaccines to remain at 5%; Tocilizumab and Amphotericin B exempted; most medicines, medical oxygen, concentrators and certain devices reduced to 5%; specified testing kits to 5% while major diagnostic machines remain unchanged; sanitizers and pulse oximeters to 5%; differentiated adjustments for temperature equipment, crematorium furnaces and ambulances. The Council rejected domestic zero rating/0.1% as requiring law amendments and raising ITC and manufacturing issues, accepting the package with Chairperson modifications and a review by 31.08.2021.

GST Council minutes: late fee caps, annual return simplification, COVID relief, Fitment rate measures and GSTN project extensions.
The Council approved prospective caps on late fees for GSTR 3B/GSTR 1/GSTR 4/GSTR 7 linked to turnover and nil liability cases, a conditional amnesty capping historic GSTR 3B late fees if filed between 01.06.2021-31.08.2021, simplification and provisional notification of annual return provisions for FY 2020 21 with a merged form to follow, amendments to make GSTR 1/3B the default return system (to be finalised by the Law Committee), temporary COVID related relaxations of interest/late fees and due dates, partial rate concessions for specified COVID supplies with a GoM to review deeper rate relief, deemed ratification of listed notifications, approval of GSTN project extensions and IRP expansion, and referral or deferral of major structural issues (inverted rates, ENA) for further study.

Cancellation of GST registration requires timely FORM GST REG-19 orders, with limited exceptions for incomplete or merger-related applications.
Cancellation of registration under rule 22(3) of the CGST Rules, 2017 requires the proper officer to issue FORM GST REG-19 within thirty days of the application or reply to the show cause notice. Applications in FORM GST REG-16 are to be accepted within that period except where the application is incomplete or, in transfer, merger or amalgamation cases, the new entity is not registered before submission. Cancellation does not affect liability for acts committed before or after the date of cancellation, and the effective date cannot be earlier than the date of application.

Extension of time to apply for revocation of cancellation requires officer referral, written reasons and personal hearing for late applicants.
Extension of time to apply for revocation of cancellation of registration requires the applicant to request the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant extension on sufficient cause with reasons recorded in writing or offer a personal hearing if not satisfied; decisions are communicated to the proper officer, who then processes the revocation application according to law. The procedure is interim until GSTN portal functionality is developed.

GST evasion/ITC misuse cases require immediate preliminary reporting to leadership and strict prevention of any information leaks.
Field formations must immediately transmit a preliminary report to the Chairman and the Zonal Member/Member (Investigation) on all important or sensitive cases of GST evasion or ITC misuse without waiting for conclusion of inspection, search, seizure, or arrest; detailed reports may follow. Simultaneously, personnel must prevent any leakage to press or outside agencies until official disclosure.

Refunds for deemed exports: recipients can claim while availing ITC but portal debits credit ledger to prevent double benefit.
Recipients of deemed export supplies may claim refund while availing input tax credit, subject to an undertaking that the refund pertains only to invoices listed for the period, does not exceed ITC availed in the filed return, and that the supplier has not claimed refund; the portal will require debit from the electronic credit ledger equal to the refunded ITC to avoid dual benefit. The relaxation for filing refunds where zero-rated supplies were misreported in GSTR-3B is extended to the specified cutoff, subject to aggregate validation across relevant GSTR-3B columns. For refund computation, the amended definition capping zero-rated goods turnover at one and a half times like domestic supplies applies when calculating adjusted total turnover for the refund formula.

Provisional attachment of property to protect revenue requires recorded Commissioner opinion and may be contested and released administratively.
Provisional attachment under section 83 requires a recorded opinion by the Commissioner that attachment is necessary to protect Government revenue during specified pending proceedings, based on due diligence of facts and prima facie evidence. Attachment is ordered by FORM GST DRC-22, served on the taxable person and relevant authorities, and may be contested by objection and hearing; release is by FORM GST DRC-23. Attachments last one year unless earlier released, must approximate the estimated liability, favour immovable property to avoid business disruption, and include special rules for perishable goods, co-owned shares and statutory exemptions.

Dynamic QR Code requirement for B2C invoices - QR content and payment cross references determine compliance.
Notification requiring Dynamic QR Code applies to B2C tax invoices issued by registered persons above the turnover threshold, excluding specified service providers, OIDAR supplies by IGST registered persons, and export supplies treated as B2B. The Dynamic QR Code must include supplier GSTIN, UPI ID, bank account and IFSC, invoice number and date, total invoice value and GST breakup, and enable digital payment. An invoice is deemed compliant if it contains the Dynamic QR Code or, alternatively, if the supplier records on the invoice a cross reference of the payment (transaction id or cash reference with date); post invoice payments require the supplier to provide the QR Code.

Suspension of registration under CGST rules triggers notice, thirty-day reply requirement; proper officer may revoke or cancel.
Suspension of registration under sub-rule (2A) of rule 21A is to be effected where return comparisons show significant anomalies threatening revenue; intimation is sent in FORM GST REG-31 or published as FORM GST REG-17 on the portal. The taxpayer must reply within thirty days in FORM GST REG-18 explaining discrepancies or completing compliance. After reply or expiry, the proper officer reviews and may drop proceedings by FORM GST REG-20 or cancel registration by FORM GST REG-19, changing the GSTIN status to Active or Cancelled Suo-moto.

Search authorization compliance required: searches must follow CrPC procedures and strict panchnama and witness safeguards for integrity.
Search operations must be conducted in accordance with the Code of Criminal Procedure and statutory search provisions, with search authorizations supported by recorded reasons and a DIN. Authorizations must be executed before search commencement and shown to the person in charge; signatures and timestamps of the person in charge and independent witnesses must be obtained on the search authorization. Panchnama must record time, date, personal searches, lists of recovered items and signatures on each page; statements and annexures must be signed; copies of seized documents may be allowed unless prejudicial to the investigation.