E-way bill requirement: storing goods at transporter's godown treats it as recipient's additional place of business, affecting e-way validity.
E-way bill must accompany goods stored in a transporter's godown as goods in movement. If the consignee declares the transporter's godown as its additional place of business (with transporter concurrence), transport under the e-way bill is deemed complete on arrival there and no extension is required. Subsequent movement from that godown to other recipient premises requires a new valid e-way bill. Transporters must maintain warehouse-keeper accounts and records and recipients must maintain required records, with allowance to keep books at their principal place of business.

E-way bill obligations where goods are stored in a transporter godown require adherence to CBIC guidance and trade dissemination.
The Trade Notice directs attention to a CBIC Circular providing guidance on e-way bill obligations when goods are stored in a transporter's godown during transit, clarifying compliance responsibilities of consignors, consignees and transporters and requiring dissemination of that guidance to trade associations and the public.

Refund application processing for Canteen Stores Department clarified; guidance issued for trade and industry circulation.
Processing of refund applications filed by the Canteen Stores Department (CSD) is addressed by a trade notice referencing Circular No. 60/34/2018 GST from the GST Policy Wing, CBIC, and directs trade and industry to follow the circular's procedural guidance and to circulate its contents to association members and the public.

Refund clarification directs dissemination of GST circular to trade associations and the public for compliance guidance.
The Trade Notice references CBIC Circular No. 59/33/2018 GST as providing authoritative clarifications on refund related issues under GST and directs trade and industry to disseminate the circular's contents to association members and the public.

Wrongly availed CENVAT credit recovery procedures highlighted; trade urged to disseminate CBIC circular guidance on transitional credit.
The Principal Commissioner notifies trade of a CBIC circular explaining recovery mechanisms for wrongly availed CENVAT credit and inadmissible transitional credit; trade associations are directed to disseminate the circular so that taxable persons review past credit claims and comply with admissibility and recovery procedures.

Principal-agent relationship under Schedule I clarified; trade advised to note and disseminate circular guidance promptly.
Trade notice alerts trade to CBIC Circular No. 57/31/2018 GST (4 September 2018) clarifying the scope of the principal-agent relationship under Schedule I of the CGST Act, and directs recipients to bring the circular's contents to the attention of association members and the public.

GST on Priority Sector Lending Certificates: liability lies with seller banks under forward charge, rate prescribed by guidance.
Levy of GST on Priority Sector Lending Certificates (PSLCs) is to be discharged by the seller bank on a forward charge basis for the transitional period referenced, and a GST rate of 12% is prescribed on the supply; implementation difficulties are to be reported to the Board.

Partial tax refund entitlement for CSD: manual quarterly filing with specified documentation and inter-authority payment coordination.
CSD is entitled to an invoice-based partial refund of tax paid on inward supplies supplied subsequently to unit run canteens or authorized customers. Refunds are claimed quarterly using FORM GST RFD-10A filed manually until an online utility is available, accompanied by an undertaking of receipt, declaration of non-duplication, copies of FORM GSTR-3B and GSTR-2A (with attested invoices where necessary), and bank details. The proper officer will acknowledge or issue a single deficiency memo, validate returns, scrutinize documents, sanction refunds per tax head, issue sanction/rejection and payment advice forms, and coordinate inter-authority payment processing.

Refund procedure: permit FORM GSTR-2A as evidence and prescribe ledger debiting, re-credit and disbursal rules.
Refund claims may be accompanied by a print-out of FORM GSTR-2A instead of all invoices; officers may call for invoices only if GSTR-2A is incomplete. Claimants must submit invoice details and eligibility declarations with FORM GST RFD-01A and ARN. Portal validation calculates refundable amount and debits the electronic credit ledger in a prescribed order; filing is permitted only after ledger debit and ARN generation. Rejected amounts are recredited via FORM GST RFD-01B with concurrent recovery steps for ineligible credit, while other recredits require an undertaking or final adverse appellate outcome. Disbursing authorities must not withhold sanctioned refunds except where statutorily permitted. Deficiency memos require refiling as fresh claims and small credit-ledger refunds below the statutory threshold must be rejected and recredited.

Recovery of wrongly availed CENVAT credit requires reversal in GSTR-3B with interest and penalty payable.
Pending portal functionality, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via the Table of FORM GSTR-3B; applicable interest and penalty apply on such reversals and are to be paid through the designated column of Table 6.1 of FORM GSTR-3B. When available, liability should be recorded in Part II of the Electronic Liability Register and discharged using amounts in the electronic credit or cash ledger.

Principal-agent relationship: invoice issuance determines when supply of goods is on behalf of principal and triggers GST registration.
Clarifies that Schedule I treats certain transfers of goods between principal and agent as supply without consideration where the agent acts in a representative capacity. An objective invoice-based test is prescribed: if the agent issues the invoice in his own name for further supply, the transfer falls within Schedule I; if invoicing is in the principal's name, it does not. The key factor is whether the agent has authority to pass or receive title. Agents covered by Schedule I may be treated as suppliers and face GST registration obligations, while commission agents in wholly exempt agricultural transactions remain outside registration.

Mandatory GSTIN or UIN on tax invoices required to ensure recipients can claim input tax credit and maintain compliance.
Suppliers must include the GSTIN or UIN of the registered recipient on every tax invoice to satisfy the invoice particulars requirement; failure to do so has prevented recipients from availing input tax credit and has created compliance difficulties for UIN holders. Registered suppliers are therefore requested to record recipient GSTIN/UIN on all invoices, and Trade Associations should circulate this requirement to their members.

Migration of provisional GST registrations enables PID holders to complete migration and obtain a new GSTIN and certificate via GSTN mapping.
Taxpayers holding only a provisional Identification Number must submit a request to the jurisdictional CGST nodal officer, then apply on the common portal using FORM GST REG-01 after GSTN's email. On approval they receive an ARN, new GSTIN and access token and must email these plus the old GSTIN to GSTN for mapping. GSTN will map the new GSTIN to the old PID and notify the taxpayer, who must first-time login with the old GSTIN to generate the registration certificate; the migrated registration is deemed effective from the rules' commencement date.

E-way bill requirement: goods stored in transporter godowns require a valid e-way bill unless declared additional place of business.
Goods in movement that are temporarily stored in a transporter's godown remain subject to e-way bill requirements; such godowns fall within the definition of place of business. If the consignee declares the transporter's godown as an additional place of business (with the transporter's concurrence), the transportation is deemed complete once goods reach that godown and e-way bill validity need not be extended. Any later movement from that declared godown to other recipient premises requires a fresh valid e-way bill. Transporters must continue to maintain accounts as ware-housekeepers and recipients must keep prescribed records.

Invoice-based refund entitlement for Canteen Stores Department requires specified filings and inter-authority communication for payment.
CSD refund claims are invoice-based and filed quarterly on FORM GST RFD-10A manually until an online utility exists; applications must include an undertaking of goods receipt, declaration of no prior claims, copies of FORM GSTR-3B and GSTR-2A (with attested invoices not in GSTR-2A), and bank details. The proper officer issues an acknowledgement, may issue a single deficiency memo, validates GSTIN and return details on the portal, relies on GSTR-2A as evidentiary support, and issues separate sanction/rejection orders and payment advice per tax head, with inter-authority communication required for payment processing.

Refund claim procedures: GSTR-2A evidence, prescribed invoice statement, ledger-debit sequencing and re-credit conditions clarified.
Refund claims premised on availed input tax credit must include the claimant's FORM GSTR-2A printout and a completed invoice statement in Annexure-A; GSTR-2A will serve as prima facie proof of supplier accountal and hard copy invoices may be called for only if GSTR-2A lacks entries. Refundable amounts are computed as the least of the statutory formula, period-end electronic credit balance, and ledger balance at filing, and debits from the electronic credit ledger must follow the prescribed sequence starting with integrated tax, then central and state/UT tax equally. Rejected amounts for ineligible credit are re credited with simultaneous demand and recovery procedures, while other re credits require an undertaking against appeal.

Recovery of wrongly availed CENVAT credit must be discharged via prescribed DRC forms, with interest and penalty applying.
Recovery of arrears for wrongly availed CENVAT credit and inadmissible transitional credit must be treated as central tax liability and discharged either voluntarily in FORM GST DRC-03 or recovered by order in FORM GST DRC-07, with payment made in FORM GST DRC-03; applicable interest and penalty apply. The alternative of reversing such credits through Table 4(B)(2) of FORM GSTR-3B has been withdrawn (it had been temporarily allowed when electronic liability register functionality was unavailable).

Principal-agent relationship: agent issuing invoice determines whether supply is treated as on behalf of principal and triggers registration.
The scope of the principal-agent relationship under Schedule I depends on the agent's representative role and whether the agent issues invoices and transfers title in his own name. If the agent issues the invoice in his name and supplies or receives goods on behalf of the principal, such transfers fall within Schedule I as supplies despite absence of consideration. If invoices are issued in the principal's name, the intermediary is treated as providing services and Schedule I does not apply. Registration obligations arise for agents who supply in their own name, while procurement-only intermediaries register only if their taxable services cross the registration threshold.

Migration procedure for provisional GST registrants requires application in REG-01 and GSTN mapping to complete registration.
Taxpayers with only a provisional identification number who completed Part A but not Part B of FORM GST REG-26 must submit specified details to the jurisdictional CGST nodal officer and request completion of migration. After GSTN contact, the taxpayer must apply in FORM GST REG-01, receive ARN, new GSTIN and access token, then email new GSTIN, access token, ARN and old GSTIN to GSTN for mapping; GSTN will map the new and old GSTINs and the taxpayer must perform a first-time login on the portal to generate the registration certificate. Such taxpayers shall be deemed registered from 1st July, 2017.

Migration completion procedure enables taxpayers with provisional IDs to complete GST migration and map new and old GSTINs.
Taxpayers with provisional IDs who did not complete FORM GST REG 26 must submit a request letter to the jurisdictional DC/AC with the Primary Authorized Signatory's e mail and mobile number; requests are verified by CGST Division, Commissionerate and Zonal Nodal Officers and recommended to GSTN. Upon GSTN selection the taxpayer must file Form GST REG 01 using that e mail, receive a second e mail with ARN, new GSTIN and access token, then e mail [email protected] with ARN, new GSTIN, access token and old GSTIN/PID for backend replacement. GSTN will map the new GSTIN to the old one and send a third e mail with the old GSTIN and fresh access token for activation.