Annual return filing under GST: reminder of deadline and a seminar to explain compliance procedures and resolve queries.
Annual return filing under Form GSTR-9 is the compliance obligation highlighted, with an imminent filing deadline and an organised seminar to explain procedural steps and clarify queries. Central Tax and Central Excise officers, with NACIN Cochin, will provide guidance on proper completion of the annual return; Trade, Commerce and Industry organisations are requested to inform their members for necessary action.

Change of address for CGST and Central Excise divisions: services to operate from new LIC Building premises.
Relocation of the offices of the Assistant Commissioner for CGST & Central Excise Divisions A and B to new premises at LIC Building, Sub City Centre, Udaipur, with Division A at Block 4 A, 4th Floor and Division B at Block 4 B, 4th Floor; trade and industry associations and all concerned are requested to inform their members of the change of address and updated office locations.

Power to arrest under the CGST Act requires attention to Supreme Court directions in ongoing High Court challenges.
Power to arrest under Section 69 of the CGST Act, 2017 was the subject of divergent views among High Courts, prompting the Supreme Court to indicate that the legal position required clarification. Field formations were directed to bring these Supreme Court directions to the notice of the High Court in all matters where the validity or application of Section 69 is challenged.

GST arrest caveat filing directed for Supreme Court cases challenging arrest powers in fake invoice fraud matters.
Immediate filing of caveat(s) in the Hon'ble Supreme Court is directed in GST arrest cases where High Courts have not granted relief to petitioners challenging the power to arrest, especially in fake invoice and input tax credit fraud matters. The instruction refers to objections concerning arrest under section 69 of the CGST Act, 2017, notice under section 73(1), the authority of GST officers to arrest, and whether such officers are police officers, and requires prompt reporting of action taken.

Notification validity: original export notification remains in force after a forged cancellation order was exposed and disclaimed.
An alleged Office Order cancelling Notification No. 26/2015-2020 for export policy of Beach Sand Minerals is a forged document not issued by the Directorate General of Foreign Trade; the original notification has not been amended and remains in force.

Refund of unutilized input tax credit: Portal calculations and prescribed order of debiting electronic ledgers must be followed.
Refunds of unutilized input tax credit must be the least of three amounts: statutory maximum under rules 89(4)/89(5) on consolidated ITC, ledger balance at the end of the tax period after filing the return, and ledger balance at time of filing; the electronic credit ledger must be debited first towards Integrated Tax, then equally to Central and State/UT Tax with shortfalls met from the other head. Until portal automation is available taxpayers must manually compute and debit accordingly before ARN generation and filing FORM GST RFD-01A; illustrative allocations are provided and no adverse action will be taken for past non-conforming filings.

GST rate choice in real estate: landowner and developer must adopt the same option; ITC rules and valuation clarified.
The FAQs explain that in area sharing arrangements both landowner promoter and developer promoter must adopt the same GST option; apartments provided in exchange for development rights or FSI are taxable and valued by reference to prices charged to independent buyers nearest the transfer date; promoters opting for concessional low rate schemes without ITC must pay that tax in cash and cannot use ITC against it; ITC charged by a developer to a landowner on construction is available where tax was paid at rates permitting ITC; the 80% procurement-from-registered-persons threshold excludes salaries and land purchases but includes exempt inward supplies for valuation.

GST rate changes for real estate: promoters must choose between new no credit regime or old creditable regime, with specified compliance obligations.
Revisions to GST for real estate effective 1 April 2019 prescribe differentiated effective rates for residential construction after deduction of land, define affordable residential apartment by carpet area and price ceiling, and permit promoters of ongoing projects a one time, project wise option to remain under pre existing rates with input tax credit if exercised by the specified deadline. The FAQs set out the detailed definition of an ongoing project, procurement thresholds from registered suppliers with reverse charge for shortfalls, valuation abatement rules, timing and reverse charge obligations for TDR/FSI/long term leases, and compliance requirements including project wise accounting and invoice adjustment mechanisms; new projects commencing on or after 1 April 2019 must apply the new regime without option.

Revocation of cancellation of registration - one time application allowed, subject to furnishing outstanding returns and post revocation filings.
A Removal of Difficulty Order grants a one time opportunity to apply for revocation of cancellation of registration for affected persons, subject to furnishing all outstanding returns and payment before filing the application; additionally, returns for the period from cancellation to revocation must be filed within thirty days of the revocation order. Where cancellation is retrospective and portal filing is blocked, a proviso permits filing the revocation application provided post revocation returns for the retrospective period are furnished within thirty days.

Input tax credit prioritisation requires integrated tax credit be exhausted before using central or state credits under rule 88A.
Clarification explains that Section 49A mandates exhaustion of input tax credit attributable to integrated tax before using central or state/union territory tax credits, and that rule 88A allows integrated-tax credit to be applied towards central and state/union territory liabilities in any order or proportion provided the integrated-tax credit is completely exhausted first; taxpayers may continue to follow current common portal functionality until the portal implements the new utilisation order.

GST exemption on upfront amount for long term lease applies even when paid in instalments, if determined upfront.
The GST exemption under Entry No.41 of Notification No.12/2017 applies to upfront amounts (premium, salami, cost, price, development charges or by any other name) for long term leases of industrial or financial infrastructure plots provided by government or majority government-owned entities; the exemption is admissible provided the amount is determined upfront, irrespective of whether it is paid in one or more instalments.

GST exemption for seed testing and certification - tags supplied by agencies are exempt; tags from external suppliers are taxable.
Supply of seed certification tags forms part of the integrated composite supply of seed testing and certification provided by State seed certification agencies and is exempt from GST under the entry for testing/certification services required by law. If tags are procured from external departments or manufacturers, those transactions are supplies of goods subject to GST, and classification (paper or textile chapters) depends on the tags' predominant material.

Revocation of cancelled GST registration: one-time opportunity to apply subject to furnishing pending returns and subsequent filings.
Applications for revocation of cancellation of registration under section 29(2) are permitted only after all returns due up to the date of cancellation are furnished and amounts paid; where cancellation is retrospective and the portal prevents post cancellation filing, an application may nonetheless be filed provided all returns for the period from the effective date of cancellation to the revocation order are filed within thirty days of the revocation order.

Utilization of input tax credit requires Integrated tax credit to be exhausted first, then apportioned towards other tax liabilities.
Amendments require that the input tax credit of Integrated tax be exhausted completely before any input tax credit of Central tax or State/Union territory tax may be utilized; thereafter Integrated tax credit may be apportioned in any order and proportion towards Central and State/Union territory liabilities. The Board clarifies that the common portal will continue pre-amendment functionality until updated, advises issuance of trade notices, and invites reporting of implementation difficulties.

Composition levy option allows eligible small taxpayers to elect reduced central tax treatment by specified intimation and statements.
Eligible registered persons may opt for the composition levy by filing the prescribed intimation and furnishing the required statement; new applicants may indicate the option on registration. The option is effective from the beginning of the financial year or from the date of registration and, when chosen for any place of business, applies to all places of business under the same Permanent Account Number. Chapter II of the Central Goods and Services Tax Rules applies mutatis mutandis except where modified by these clarifications.

Registration deficiency: Failure to seek revocation of a cancelled GST registration can justify rejection of a fresh application.
Proper officers must compare FORM GST REG-01 details with prior registrations on the common portal to detect concealment. If a prior registration on the same PAN was cancelled under the conditions in clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while those conditions persist, that failure is a "deficiency" under rule 9(2) and may justify rejection of the fresh registration under rule 9 read with rule 9(4). Absent convincing justification, the application may be rejected.

Transfer of input tax credit after proprietor's death requires filing ITC 02 and shifts registration and liability to the successor.
Unutilized input tax credit of a deceased sole proprietor may be transferred to the person who continues the business by filing FORM GST ITC-02 on the common portal in respect of the registration to be cancelled; FORM GST ITC-02 must be filed before applying for cancellation and, upon acceptance, the specified credit is credited to the transferee's electronic credit ledger. The transferee must obtain registration from the date of transfer, indicate "death of the proprietor" in registration/cancellation forms, and will be jointly and severally liable for any tax, interest or penalty due from the transferor.

Transfer of input tax credit to transferee after death of sole proprietor, subject to prescribed form filing and joint liability.
Unutilized input tax credit in the electronic credit ledger of a deceased sole proprietor may be transferred to a transferee who continues the business. The transferee must obtain registration citing death of proprietor and file the prescribed electronic form requesting transfer of credit before applying for cancellation; on acceptance the specified credit is credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for any tax, interest or penalty due from the transferor, and the person continuing the business after death is liable for outstanding obligations.

Registration verification: fresh GST applications may be rejected where prior cancellation persists and revocation was not sought.
Proper officers must scrutinise new registration applications on the same PAN when an earlier registration exists or was cancelled, compare portal records and FORM GST REG-01 particulars, and treat failure to seek revocation of cancellation while statutory conditions continue as a deficiency, permitting rejection of the fresh application under rule 9(2) read with rule 9(4) of the CGST Rules.

Refund of accumulated ITC: portal workaround permits filing under 'any other' category pending officer adjustment and debit.
Provides a one time procedural remedy for taxpayers who reversed ITC in returns but face portal validation blocking full refund for accumulation due to inverted tax structure: file the affected period claim under "any other" in FORM GST RFD 01A with required supporting statements; the proper officer will calculate the admissible refund under the refund rules, request electronic credit ledger debit via FORM GST DRC 03, and upon receipt of debit proof issue the refund order and payment advice.