Casual taxable person compliance clarified; guidance issued on recovery of excess input tax credit by Input Service Distributor.
Clarification addresses GST treatment and obligations for a casual taxable person, including registration, tax liability timing, and return compliance, and explains administrative guidance on recovery of excess Input Tax Credit distributed by an Input Service Distributor, outlining allocation accuracy, identification of over-distributions, and procedures for recoupment or adjustment.

Refund procedure clarifications: notice transmits CBIC circular guiding GST refund claims and urges stakeholder dissemination.
Clarification on procedural and interpretive issues relating to refund under GST, transmitting Circular No. 70/44/2018-GST from the GST Policy wing of the CBIC as authoritative guidance and directing trade and public dissemination to ensure uniform compliance with the clarified refund procedures and obligations.

Refund processing for UIN entities clarified, referencing GST policy circular on documentation and submission requirements.
Clarification on processing of refund claims filed by UIN entities emphasizes that GST Policy wing guidance governs how refund applications by UIN-registered recipients are to be processed, specifying documentary and submission standards for officials adjudicating refund entitlement. The notice directs trade associations and the public to consult and circulate the referenced circular so that officials apply refund processing procedures consistently.

Principal-agent relationship clarified; guidance issued on credit recovery, refunds including CSD, and e way bill storage rules.
Clarifies that agent actions may be treated as principal acts under Schedule I of the CGST Act; directs recovery of arrears for wrongly availed CENVAT credit and reversal of inadmissible transitional credit under existing procedures; provides refund-related clarifications and specific processing instructions for Canteen Stores Department refund applications; and issues guidance on e-way bill obligations when goods are stored in a transporter's godown, referencing five related circulars and asking trade bodies to circulate the guidance.

Cancellation of Registration procedures under FORM GST REG-16 clarified; trade advised to follow Circular guidance and disseminate.
The Trade Notice directs stakeholders to follow the CBIC Circular setting out procedures for processing applications for cancellation of registration filed in FORM GST REG-16, and instructs trade associations to disseminate those procedural instructions to their members and the public.

GST Helpdesks for MSME sector launched across 80 districts to assist registration, returns and refunds.
CBIC will operationalise special GST Helpdesk facilities across 80 specified districts for a 100-day MSME outreach starting 2 November 2018 to assist with GST registration, return filing, refund claims and e-way bill issues; nodal officers must be appointed and details submitted, targeted publicity and educational materials in regional languages will be produced and distributed, coordination with Prabhari Officers and State nodal officers is required, and a detailed action report must be furnished to CBIC by the stated deadline.

Return of time expired medicines: allow fresh supply invoice or credit note, affecting input tax credit entitlement and filing obligations.
Retailers or wholesalers may return time expired drugs either as a fresh supply-issuing an invoice (registered) or bill of supply (composition) or a commercial document (unregistered)-with ITC available to recipients only when conditions of Section 16 are met; destruction of returned goods requires reversal of ITC attributable to the return supply under section 17(5)(h). Alternatively, suppliers may issue a credit note under section 34: if issued within the section 34(2) time limit the supplier may adjust tax subject to recipient's ITC position and must upload on the common portal; if issued after that limit tax cannot be adjusted and upload is not required.

Advance tax for casual taxable person must be computed net of eligible input tax credit, affecting registration deposits.
Clarifies that advance tax for a casual taxable person must be calculated on the estimated net tax liability after eligible input tax credit, that long running exhibitions beyond the casual period require normal registration with allotment letter as proof and no advance tax at registration, and that excess credit distributed by an ISD is recoverable from recipients (voluntarily via FORM GST DRC 03 or by tax demand proceedings using FORM GST DRC 07), with the ISD also liable to a general penalty.

Refund procedure modifications: rectified refund applications must be filed under the original ARN when portal disallows fresh filings.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal does not permit filing a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B is not required in such cases and the rectified application will be accepted by the jurisdictional authorities. Separately, amendments permit exporters receiving capital goods under the EPCG scheme to claim refund of IGST on exports, while exporters importing under specified customs notifications are restricted from claiming such refunds prospectively; earlier circulars are superseded.

Cancellation of GST registration: applications must be accepted unless incomplete or transfer unregistered, with specified final return obligations.
Applications for cancellation under FORM GST REG-16 must include contact, reason and effective date, stock and tax particulars, transfer particulars where applicable, and last return details. Proper officers should accept and issue FORM GST REG-19 within thirty days except when applications are incomplete or transferee entities lack registration; in such cases officers must notify discrepancies, allow seven working days to respond, and may approve or reject after hearing. The effective cancellation date is the date sought and cannot precede the application date.

Online registration requirement for budgetary support under GST mandates electronic claim filing and processing with portal-issued unique IDs.
Online registration and electronic filing are mandated for units seeking budgetary support under the GST regime in specified states; eligible units must obtain one-time registration on the ACES-GST portal to receive a unique ID used for submission, processing, sanction and payment of claims. Jurisdictional Deputy Commissioners or Assistant Commissioners of Central Tax will process and approve registrations and online claims; manual filing is discontinued and previously manually registered units must re-register online without additional verification based on earlier approval.

Cross empowerment of tax authorities allows intelligence based enforcement across the entire value chain with initiating authority prosecuting the case.
Both Central and State tax administrations are authorized to initiate intelligence based enforcement against any taxpayer irrespective of administrative assignment, and the authority that initiates such action is empowered to complete the entire process of investigation, issuance of show cause notices, adjudication, recovery and filing of appeals without transferring the case to the administratively assigned counterpart.

Compensation cess refund entitlement for international organizations: refunds allowed on intra and inter state supplies subject to prescribed conditions.
Entities specified under the CGST refund-entitlement framework-including UN agencies, specified international organizations, foreign diplomatic missions or consular posts in India, and diplomatic agents or career consular officers posted therein-are eligible to claim refund of Compensation Cess paid on intra State and inter State supplies of goods or services, subject to the same conditions and restrictions set out in the notification that identifies such entities, with CGST notifications (other than rate or exemption orders) applying mutatis mutandis to Compensation Cess refunds.

TDS under GST: Budgetary authorities must report DDO GSTIN registrations using prescribed pro forma to enable TDS implementation.
Budgetary authorities were directed to report the number of DDOs registered under GSTIN to enable implementation of TDS under GST, using the prescribed pro forma; many authorities either failed to report or submitted incomplete responses and were instructed to forward complete reports by the stated deadline to facilitate administrative implementation of TDS procedures.

GST TDS accounting: new PAO Suspense sub-head enables DDOs to record bunched TDS and report implementation issues.
A sub-head has been opened under Head 8658.00.101 - PAO Suspense, titled 08 GST TDS, with reduced accounting code 86580344 and SCCD code 367, to enable DDOs to account for GST-TDS bunched together (Option II). The Department of Revenue, acting on the Controller General of Accounts' recommendation, instructs that implementation difficulties be reported to the Department for resolution.

GST Council minutes: ratified notifications, amended IGST refund rules for EPCG, barred e Way bills for repeat non filers, GoM on Kerala cess.
The Council approved deemed ratification of Central and pari materia State notifications/circulars issued between 21 July and 20 September 2018; noted GIC and IT GRC decisions; approved a Law Committee proposal to bar e Way bill generation for taxpayers missing two consecutive returns; approved amendments to Rule 96(10) and Rule 89(4B) to allow IGST refund where exports are made from capital goods imported under EPCG and rescind that part of Notification No.39/2018 related to Rule 96(10); constituted a seven member GoM to examine cess/SGST options for Kerala relief; and directed GSTN to expedite annual return software.

Tax Deduction at Source under GST: specified public entities must deduct, register, file prescribed returns and face penalties for non-compliance.
Specified public authorities, boards, bodies, societies and public sector undertakings must deduct TDS under GST, obtain mandatory registration, deduct at prescribed rates and file returns in prescribed forms. Interest applies for delayed or non-payment and penalties attach for non-deduction or short deduction; corresponding State/UT GST penalties may also apply. Deductors report TDS in GSTR-7, the deducted tax is made available to deductees in Part C of GSTR-2A for inclusion in GSTR-2, and mechanisms exist for payment by deductee and refund for excess or erroneous deduction.

GST exemption on residential religious or yoga programmes applies when the primary purpose is advancement of religion or spirituality.
Where the primary and predominant activity, objective and purpose of a residential programme or camp by a religious or charitable trust is advancement of religion, spirituality or yoga, fees charged for participation, including charges that cover boarding and lodging, are exempt from GST; accommodation or food services provided primarily for consideration (including donations) and programmes of fitness or recreational nature are taxable.

Extension of time for FORM GST TRAN-1 submissions granted for registrants affected by portal technical difficulties.
The Commissioner, under rule 117(1A) of the Central GST Rules and the Central Goods and Services Tax Act, on the Council's recommendation, extends the period for submitting declarations in FORM GST TRAN-1 until a specified final date for the class of registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council.

Tax Deduction at Source under GST: two authorized deposit procedures for DDOs, with portal reconciliation and monthly returns.
Section 51 requires Government deductors to withhold tax on specified supplies, register on the GST portal, remit deducted tax via CPIN using NEFT/RTGS or OTC to generate a CIN credited to the DDO's electronic cash ledger, file monthly return in FORM GSTR-7 and issue FORM GSTR-7A. Two payment processes are authorised: individual bill-wise challan generation for each payment, or bunching deductions into a suspense sub head with periodic CPIN-based deposit; in both cases DDOs must maintain prescribed records to reconcile deductions to deposits.