Tax Deduction at Source under GST requires departmental TAN registration and return filing from notified commencement.
Tax Deduction at Source under GST is notified to commence from 01.10.2018; eligible government DDOs must obtain TAN-based registration on the GSTN portal and comply with the return-filing obligations under Section 51.

GST tax deduction at source requires TAN/PAN-based registration, district training, and strict compliance for government payers.
Deduction of tax at source under the State GST framework applies to government departments, government agencies and local bodies making payments against purchase orders, with compliance required under Section 51. The deducting entities must obtain a TAN/PAN-based GST number, and Drawing and Disbursing Officers, accountants and other paying authorities are to be trained on the TDS procedure and deposit requirements through district-level sessions.

Tax Deduction at Source under GST: government deductors must register, withhold applicable GST, deposit promptly and file returns.
Government entities specified under Section 51 must register as Tax Deductors on the GST portal, deduct GST at the prescribed rate from supplier payments, generate CPIN challans and remit withheld amounts to the appropriate OGST/CGST/IGST accounts within ten days after the month of deduction. Deductors must file monthly TDS returns in FORM GSTR-7, issue TDS certificates in FORM GSTR-7A, and maintain the Annexure A register; IFMS customisations and prescribed NEFT/RTGS/OTC procedures and suspense-account bunching options are provided for operational compliance.

Designation of proper officers assigns specified tax ranks to exercise SGST functions within their territorial jurisdiction.
The Chief Commissioner assigns specific ranks of tax officials to serve as proper officers under the Tripura SGST framework, specifying which senior and subordinate ranks may perform the statutory functions and identifying inspectors for certain provisions; all functions must be exercised only within their respective territorial jurisdictions and the assignment is given effect from the commencement date stated in the order.

DDOs must deduct and remit GST TDS, generate CPINs, and file monthly GSTR-7 returns to credit suppliers.
Government DDOs and notified agencies must deduct GST TDS under Section 51 where contract value exceeds Rs. 2,50,000, remit deducted amounts to Government accounts using CPIN/NEFT/RTGS or authorized bank procedures, and file monthly returns in FORM GSTR-7, issuing TDS certificates in FORM GSTR-7A. Two payment methods are prescribed: transaction wise CPIN generation per bill, or bunching deductions into Suspense Head 8658 with periodic CPIN payments; IFMS, NIC, RBI and agency banks must integrate for CPIN/CIN validation, and Treasuries must authenticate and reconcile within prescribed timelines.

Input tax credit eligibility clarified to include supplies made before or after auction where goods are sold only through auction.
Correction to Circular No. 11/2017-GST clarifies that the circular applies where an auctioneer claims ITC for supplies of tea, coffee, rubber and similar goods made to him by the principal before or after the auction, provided those goods are supplied only through auction.

Tax Deduction at Source on GST requires DDOs to register, deduct, issue TDS certificates and file returns.
The circular notifies commencement of Tax Deduction at Source under Section 51 of the Central and State GST Acts and directs all Drawing and Disbursing Officers, Heads of Departments, government agencies and local authorities to adopt the procedural framework in the departmental circular of 25/07/2017, including deductor registration, timely deduction and deposit of TDS, issuance of TDS certificates, and filing of monthly TDS returns from the date the provisions are brought into force.

Anti-profiteering duty: officers must verify GST rate reductions or extra ITC are passed to consumers and report breaches.
The circular instructs jurisdictional tax officers to inspect supplies of major goods and services where GST rate reductions or extra input tax credit arise, verify that the benefit is passed to consumers through reduced prices, and report any prima facie profiteering to the State Screening Committee for Anti-Profiteering under the CGST rules.

Removal of refund restriction on accumulated input tax credit: lapsing rules and calculation method clarified for affected supplies.
Amendment removes the refund restriction for accumulated input tax credit on specified fabrics for supplies received on or after 1 August 2018, and provides that accumulated ITC on inputs for purchases up to 31 July 2018 which remained unutilised after payment of GST for July 2018 shall lapse. The provision applies only to ITC on inputs arising from an inverted duty structure, excludes ITC on input services and capital goods and excludes zero rated supplies; the amount to lapse is determined by applying the prescribed inverted duty computation. Taxpayers must self assess and disclose the lapsed amount in their August return.

Extension of filing deadline for FORM GST TRAN-1 for registrants affected by portal technical difficulties, subject to council recommendation.
The Commissioner has authorized an extension for submission of the FORM GST TRAN-1 declaration under rule 117(1A) of the Puducherry GST Rules and the enabling statute, limited to 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; the order sets a new final submission date for that class of registrants.

Taxpayer jurisdiction under GST in Uttar Pradesh assigned between Central and State governments based on turnover.
Division of taxpayers registered in Uttar Pradesh between the Central Government and the Government of Uttar Pradesh was made under the GST cross-empowerment framework pursuant to GST Council Secretariat Circular No. 01/2017 and the related press release. A State Level Committee allocated registered taxpayers on the basis of turnover and published the jurisdictional lists accordingly. Taxpayers above and up to Rs. 1.50 crore were divided between Central and State Government jurisdiction, with the respective lists placed in Annexures 1A, 1B, 2A and 2B.

Extension of time for FORM GST TRAN-1 granted for registrants affected by portal technical difficulties.
The Commissioner, exercising powers under the Chhattisgarh GST Act and Rules and on the Council's recommendations, extends the filing period for FORM GST TRAN-1 for the class of registered persons who could not submit the declaration by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council.

Interception procedure clarified: minor e-way bill errors avoid detention but attract specified penalties per circular
The circular narrows the use of detention and seizure for goods-in-transit by clarifying that absence of an e-way bill where an invoice is present may justify seizure, but where both invoice and e-way bill accompany goods, certain limited clerical discrepancies (spelling errors, minor PIN or address mistakes, small document-number or vehicle-number errors, and limited HSN digit errors where tax rate and principal HSN digits are correct) should not trigger seizure; instead a fixed penalty must be imposed and weekly records of such consignments furnished to the controlling officer.

GST on PSLCs: seller bank liable on forward charge for past trading period, clarified by tax authority.
For trading in Priority Sector Lending Certificates during the identified past period, GST liability is to be discharged by the seller bank under the forward charge mechanism and the supply is subject to the specified GST rate; implementation difficulties are to be reported to the tax authority.

RFID tagging for commercial vehicles becomes mandatory as the State rolls out monitoring and stakeholder guidance measures.
Implementation of an RFID system for monitoring commercial vehicles entering and exiting the State is to take effect from 01.11.2018. From that date, it is mandatory for all commercial vehicles entering or exiting the State to have RFID tags affixed and installed, with distribution and installation arrangements near RFID readers at 41 identified entry and exit points. Each zonal office is to establish a help desk, and camps and meetings are to be organized to guide stakeholders until the system is streamlined.

RFID tower verification requires enforcement units to confirm installation and submit photographs and reports within deadlines.
Verification of installed RFID towers is required to support real-time monitoring of commercial vehicles. Enforcement units must verify the towers within their jurisdiction and send photographs of the tower and surrounding location by email. The verification report and hard copies of the photographs must also be furnished to headquarters within the prescribed deadline.

Refund procedures for unutilized input tax credit: GSTR-2A reliance, ledger debit order and re credit rules clarified.
Clarifies refund procedures under the Goa GST: refund applications must include a printout of FORM GSTR-2A and Annexure-A listing invoices and eligibility; refundable amounts on the portal are computed as the least of prescribed amounts and debited from the electronic credit ledger in the order of Integrated Tax, then Central and State Tax equally with cross-debiting for shortfalls; rejected unutilized ITC must be re credited via FORM GST RFD-01B with simultaneous recovery notice where ineligible, while other re-credits require an undertaking or final adverse appellate outcome; deficiency memos require refiling and amounts below the de minimis per tax head are to be rejected and recredited.

Extension of filing deadline for FORM GST TRAN-1 granted for registrants unable to file due to portal technical issues.
The Commissioner, invoking sub rule (1A) of rule 117 and section 168, extends the period for submitting the FORM GST TRAN-1 declaration for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases are recommended by the Council; the extension is effective retrospectively from 17th September, 2018.

GST TRAN-1 filing extension for eligible registered persons facing portal technical difficulties under the prescribed rule.
Extension of the time limit for filing Form GST TRAN-1 under Rule 117(1A) was granted for registered persons who could not submit the declaration by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council. The Commissioner, exercising power under Section 168 read with Rule 117(1A), extended the period for submission of the declaration up to 31-01-2019 for the specified class of eligible persons.

Extension of time for GST TRAN-1 filings where portal technical difficulties occurred; council-recommended cases allowed extra filing period.
Extension of the period for submission of FORM GST TRAN-1 is granted for registered persons who could not file by the due date because of technical difficulties on the common portal, limited to cases recommended by the Council; the Commissioner of State Tax, under rule 117(1A) of the Haryana GST Rules read with the enabling Act, authorized the extension until January 2019.