Place of supply for unregistered persons: delivery address on the invoice determines tax jurisdiction, not billing address.
Place of supply for goods to unregistered persons is the recipient address recorded in the invoice, and where no recipient address is recorded, the supplier's location; recording the recipient's State on the invoice suffices. If billing and delivery addresses differ on the invoice, the delivery address on the invoice is the place of supply, and suppliers may record the delivery address as the recipient's address to determine the correct place of supply.

Special procedure compliance for manufacturers requires machine identification, certified energy ratings, and specified GST form filings.
Manufacturers under the revised special procedure must complete machine details in FORM GST SRM-I: make/model optional (year of purchase may substitute), machine number mandatory (assign a numeric identifier if none), and declare electricity consumption from machine records or via a Practicing Chartered Engineer certificate in FORM GST SRM-III uploaded with the form. For goods with no MRP, enter sale price in Table 9. The Chartered Engineer must hold a certificate of practice from the Institute of Engineers India. The procedure excludes SEZ units and manual packing; the final packing machine is to be reported, and job workers' compliance falls to the principal if they are unregistered.

Monetary limits for government appeals restrict departmental appeals to higher forums, subject to specified exclusions and merit review.
Prescribes monetary thresholds under the CGST Act below which Central Tax officers shall not file appeals or Special Leave Petitions, setting rules for aggregating disputed tax, interest, penalty, late fee and refund amounts for threshold application, and applying thresholds to composite orders on the total disputed amount. Enumerates exclusions where appeals may be filed irrespective of limits-including vires challenges to statutes, rules or instruments, recurring interpretative issues like valuation, classification, refunds and place of supply, matters with adverse comments or costs, and other cases the Board considers necessary-and stresses merits-based litigation and non-precedential effect of non-filing.

Goods and services tax changes approved covering exemptions, amended statutes, refunds, filing rules and procedural compliance measures.
Council agreed to Law Committee proposals to amend GST statutes and rules: exclude Extra Neutral Alcohol for manufacture of alcoholic liquor from GST; insert a provision empowering regularisation of non-levy/short-levy arising from general practice; restrict IGST refunds where export duty applies; clarify time of supply and invoicing for reverse charge transactions; and introduce consequential procedural and form changes to refund, return and appeal processes to improve compliance and reduce litigation.

Early tax recovery: Principal Commissioner must record written reasons before ordering payment within a shorter period to protect revenue.
The instruction clarifies that recovery proceedings generally commence only after three months from service of a GST demand order, but a Principal Commissioner/Commissioner may, for reasons recorded in writing and where expedient in the interest of revenue, require payment within a shorter period. The jurisdictional Deputy or Assistant Commissioner referring a case for early action must provide justifications; the Principal Commissioner/Commissioner must record specific reasons based on credible evidence of revenue risk and issue written directions for early payment. Failure to comply permits recovery by the Deputy or Assistant Commissioner under the prescribed enforcement procedure.

Assignment of new registrations to State tax administrations may increase intake; states should prepare for extra registration workload.
New registration applications submitted during 25 May to 31 May 2024 will be assigned to the relevant State tax administrations (with some routed as deemed approvals), and those taxpayers will remain assigned to States going forward; States are advised to prepare for an anticipated surge in registration workload and take necessary operational measures.

Investigation approval: Prior hierarchical authorisation and coordination required for cross jurisdictional and sensitive tax probes.
CGST field formations must follow a structured regime where the (Pr.) Commissioner is responsible for approving and conducting investigations within their jurisdiction, coordinating with other formations or a central investigative channel when issues extend across jurisdictions or involve multiple registrations, and referring policy-sensitive interpretative issues to the relevant policy wing. Communications with listed or public entities should commence with official letters requesting specified records within a reasonable timeframe rather than summons; summons and letters must disclose the specific nature of the inquiry, avoid vague language, and not call for information already available on the GST portal. Prior reasoned approval for summons, e-file documentation, prompt conclusion of investigations, and an internal grievance officer are mandated.

Investigation jurisdiction: All India DGGI procedures to coordinate inter zonal probes and streamline summons and record based inquiries.
DGGI units have all India jurisdiction for GST enforcement but must follow operating procedures: Zonal ADG/ADG approval is required to initiate investigations, record based investigations are to be initiated by the ZU where the entity is registered, and cross jurisdictional or sensitive cases require higher approval. Summons and information requests must be specific, not fishing, avoid portal data demands, and receive prior reasoned approval, with mandatory e file documentation. Coordination among offices is required to prevent duplication and investigations should conclude promptly, ordinarily within one year.