IT-Grievance Redressal Mechanism established to address GST portal technical glitches through designated committee members and contact details provided.
An IT-Grievance Redressal Mechanism has been established for the Siliguri CGST & CX Commissionerate to address taxpayer grievances due to technical glitches on the GST Portal; a local IT Grievance Redressal Committee is constituted with designated officers named as nodal members and their email addresses and contact numbers published for direct contact.

UIN invoice requirement: agencies may submit attested invoice copies and manual statements where system lacks invoice details.
Where system-generated FORM GSTR-11 lacks invoice-wise details, UIN agencies must submit a manual statement of all invoices with FORM RFD-10; officers should not request originals unless necessary. Recording the UIN on supplier invoices is mandatory under rule 46, and non-recording may invite action. A one-time waiver for missing UINs for specified past quarters is allowed if invoice copies are submitted, attested by the agency's authorized representative, and the claims meet applicable notification conditions.

Recovery of arrears: inadmissible transitional input tax credit and past duties must be treated as central tax arrears and paid from electronic ledgers.
Recoverable amounts arising from proceedings under the existing law, including wrongly availed or inadmissible transitional CENVAT credit, assessments, appeals or return revisions, shall be recovered as arrears of central tax under the CGST Act. Principal amounts are to be recorded in Part II of the Electronic Liability Register and discharged through the electronic credit ledger or electronic cash ledger; interest, penalty and late fee are to be paid from the electronic cash ledger and recorded likewise. Pre GST return filing and payment procedures for past periods remain available via legacy portals, and arrears from non GST registered assessees are to be recovered in cash under the existing law.

E-way bill compliance: interception rules set inspection, detention, release and confiscation procedures under GST law.
Prescribes designated officers to intercept conveyances, verify documents including the e-way bill, record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three days or by FORM GST MOV-03 extension, report in FORM GST MOV-04 and Part B of EWB-03, and thereafter issue release (FORM GST MOV-05), detention (FORM GST MOV-06) with notice (FORM GST MOV-07), demand order (FORM GST MOV-09), or initiate confiscation (FORM GST MOV-10) and pass confiscation order (FORM GST MOV-11) with demands reflected in the electronic liability register.

Letter of Undertaking acceptance: online ARN generation deems LUT accepted, subject to later eligibility verification.
Exporters shall submit FORM GST RFD-11 on the common portal to furnish an LUT; an LUT is deemed accepted upon online generation of an acknowledgement bearing the ARN. No physical documents are required for acceptance. Acceptance is subject to subsequent verification, and if an exporter is later found ineligible to furnish an LUT instead of a bond, the LUT may be rejected and treated as rejected ab initio.

Authority for Advance Ruling established for Daman & Diu; appellate authority designated under GST appellate framework.
An Authority for Advance Ruling is constituted for Daman & Diu with one nominated member each from CGST and UTGST, located at 6th Floor, Fortune Square, Vapi Daman Road, Chala, Vapi, Gujarat, to perform functions under the CGST Act and UTGST Act. The Chief Commissioner, CGST & Central Excise, Vadodara Zone, is nominated as the Appellate Authority for Advance Ruling; the Appellate Authority shall comprise the Chief Commissioner of central tax designated by the Board and the Commissioner of Union Territory tax having jurisdiction over the applicant.

IT grievance redressal mechanism enables remediation of GST portal technical failures and recommends waivers and procedural fixes.
An IT Grievance Redressal Mechanism empowers GSTN, aided by appointed nodal officers, to identify portal-wide technical failures that prevent groups of taxpayers from filing statutory forms or returns. GSTN will collate bonafide-attempt evidence, propose solutions to the GST Implementation Committee (acting as the IT-Grievance Redressal Committee), and implement approved fixes. The Committee can recommend waiver of fines or penalties in mitigation and prescribe specific remediation for stuck TRAN-1s, allowing completion without amendment of recorded credit and coordinating field verification and taxpayer communications.

Verification of transitional CGST credit in TRAN 1: authorised section 140 credits only, reconcile to CENVAT returns, data first checks.
Only credits expressly authorised by section 140 of the CGST Act may be transitioned in TRAN 1 and the same pre GST credit cannot be availed twice. The guidance identifies the TRAN 1 entries that populate the electronic credit ledger, prescribes reconciliation of Table 5(a) with closing CENVAT balances net of excluded cesses, excludes ineligible taxes, requires documentary proof for capital goods and inputs held in stock, flags verification of anomalous credit growth, and mandates a data first verification approach with summons and enforcement reserved for non cooperation or substantial incongruent claims.

Deemed acceptance of LUTs upon online ARN acknowledgement enables export filings, subject to eligibility review and ab initio rejection.
Submission of a Letter of Undertaking for exports must be made using FORM GST RFD-11 on the common portal; an LUT is deemed to be accepted when an online acknowledgement with an Application Reference Number (ARN) is generated. No physical documents are required for acceptance. Acceptance obtained online remains subject to later eligibility verification, and an LUT found to have been furnished by an ineligible exporter may be rejected and treated as rejected ab initio.

Job work compliance: principals must maintain records and meet time limits or transfers become deemed supplies with tax consequences.
Job work permits a principal to send inputs or capital goods to a job worker without tax subject to intimation and conditions; if such goods are not returned or supplied from the job worker's premises within one year for inputs (three years for capital goods except certain tools), the transfer is deemed a supply by the principal on the date of initial dispatch, attracting invoicing, tax, return declaration and interest. Principals retain primary recordkeeping responsibility, must issue challans and file FORM GST ITC-04; e-way bill rules and registration thresholds for job workers apply. Registered job workers must invoice and can claim ITC for inputs used in providing job-work services.

IT grievance redressal mechanism enabling committee-approved remediation and penalty waiver recommendations for taxpayers affected by portal glitches.
An IT-Grievance Redressal Committee mechanism addresses portal-wide GST filing failures by having GSTN and appointed nodal officers collect evidence of bonafide filing attempts, identify affected taxpayers, and submit proposed technical and procedural solutions to the Committee. The Committee examines and approves remedies, directs implementation to GSTN and field formations, and may recommend waiver of fines or penalties in mitigating circumstances; GSTN communicates directly with affected taxpayers and reports implementation outcomes.

E way bill requirement: interstate goods movement requires portal registration and completed Part B with transporter/vehicle details.
The e way bill system requires generation of an e way bill on the common portal for interstate movement of goods; registered persons, consignors, consignees or transporters (including enrolled unregistered transporters with a transporter id) must register on the e way portal, generate Part A (transaction details) and complete Part B (transport/vehicle details) before movement. Validity is distance based and editable only via Part B updates; wrongly entered e way bills cannot be edited but may be cancelled within the prescribed time if goods were not transported or transported otherwise than declared. Consolidated EWBs, bulk generation, mobile/SMS and API integrations are supported, and specified exemptions and procedural rules apply.

Uniform GST rate on rail catering: applies to food and drink supplied by railways, IRCTC licensees without input tax credit.
The Government clarifies that all supplies of food and/or drinks made available by Indian Railways, IRCTC, or their licensees, whether onboard trains or at platforms, will attract a uniform GST incidence and such supplies are to be treated without entitlement to input tax credit.

Refund of IGST on exports: guidance to resolve EGM errors and ensure integration of local and gateway EGMs.
Refund of IGST on export shipments is addressed by guidance to resolve EGM errors that obstruct refund processing for exports from ICDs, directing officers to ensure error free filing and technical integration of local and gateway EGMs so manifests reflect shipments accurately for refund verification, and urging trade associations to disseminate the instructions.

Extension of filing deadline for FORM GST TRAN-2 granted, providing additional time to furnish the prescribed transitional statement.
The Commissioner, under powers conferred by sub clause (iii) of clause (b) of sub rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, and on the recommendations of the Council, extends the period for furnishing the statement in FORM GST TRAN-2, thereby altering the compliance timeline for the transitional filing obligation.

Refund of Integrated Tax/ITC on zero rated supplies: trade directed to follow refund procedures and circulate guidance.
Refund of Integrated Tax/ITC on Zero rated Supplies is communicated by the CGST Commissionerate, directing trade and industry to note refund procedures for integrated tax or input tax credit arising from zero-rated transactions and to circulate this information to trade associations, chambers of commerce, and other concerned persons within the Commissionerate's jurisdiction to ensure awareness and compliance.

Transitional CGST credit eligibility: verification protocol requires statutory entitlement, no duplicate claims, and supplier reconciliation.
Guidance prescribes that only CENVAT credits expressly authorised by section 140 and related rules may be transitioned, and the same credit cannot be taken twice. It maps the key TRAN 1 tables to categories of pre GST credit (closing return balances, unavailed capital goods instalments, inputs held on the appointed day, transit receipts, ISD distributions, centralised unit distributions, and supplies attracting both VAT and service tax) and sets out table specific verification checks including return reconciliation, exclusion of ineligible duties, supplier invoice and CTD verification, stock validation, prevention of duplicate claims, and enhanced scrutiny for taxpayers with unusual credit growth. Central CGST officers are designated to verify transitional credits and taxpayers must self correct excess claims.

Job work compliance: principal bears responsibility for goods, documentation and tax consequences if statutory time limits lapse.
The circular explains that the registered principal retains responsibility for goods sent for job work, must maintain accounts, issue challans and file FORM GST ITC-04, and will be treated as having made a supply if inputs or capital goods (except moulds, dies, jigs, fixtures or tools) are not returned or supplied within the statutory period, attracting tax, interest and reporting; job workers liable to register must account for GST on job work services and may use their own goods in performing job work.

IGST refund for exports: rectify SB006 EGM errors (container, count, LEO/gateway) and submit required documents to gateway Customs.
Exporters, CHAs and shipping lines must file or rectify EGMs at the actual gateway port for Shipping Bills affected by EGM integration errors (SB006) so IGST refunds can be processed. Common sub-errors - container number mismatch (c), container count mismatch (N), LEO/sailing date inconsistency (L), and gateway port code mismatches (M) - should be corrected by Customs officers via Gateway EGM CTR Amendment after verification; shipping lines should file supplementary EGMs where required. For codes c and N exporters must submit Shipping Bill, Packing List, Invoice and Bill of Lading to gateway Customs or by designated e mail, then refile EGMs on ICES for refund processing.

IGST refund for exports disrupted by EGM errors; correct EGM details and submit specified documents to resume processing.
IGST refund processing is delayed when EGMs fail integration due to sub-error codes C, N, L and M-container number mismatch, container count mismatch, LEO date after sailing date, and gateway port code mismatch. Preventive officers may amend EGM container or gateway details in the Gateway EGM CTR Amendment Option after verification; shipping lines should file amended or supplementary EGMs. For sub-errors C and N, exporters must submit Shipping Bill, Packing List, Invoice and Bill of Lading to designated Customs contacts or by email, then reattempt EGM submission on the ICES portal to enable IGST refund processing.