Input tax credit apportionment: asset ratio at State registration determines transferable ITC applied to ledger balance on filing.
Clarification requires apportionment of unutilized input tax credit under rule 41(1) to be based on the value of assets at the State registration level; Form GST ITC 02 is to be filed only in States where both transferor and transferee are registered. The asset value ratio (taken as of the scheme's appointed date) is applied to the transferor's ITC balance as on the date of filing ITC 02, and the ratio is applied to the total ITC (sum of CGST, SGST/UTGST, IGST and cess) with allocation across tax heads permitted within available balances.

Operational debt moratorium protects pre insolvency GST liabilities and requires IRP/RP to obtain new registration and comply with GST obligations.
Pre CIRP GST dues are treated as operational debt and recovery is stayed by the IBC moratorium; such dues should be filed as claims before the insolvency tribunal. GST registration of an entity undergoing CIRP must not be cancelled (suspension permitted) and the IRP/RP need not file pre CIRP returns. The IRP/RP is a distinct person required to obtain new GST registration in relevant jurisdictions, file the first return under section 40, comply with GST obligations during CIRP, and may avail limited ITC on invoices bearing the erstwhile GSTIN in the first return; cash ledger deposits made under the erstwhile registration during the transitional period are refundable.

Input tax credit apportionment in business reorganization is clarified for demerger, asset ratios, and filing of ITC-02.
Apportionment of input tax credit under section 18(3) and rule 41(1) is clarified for business reorganization, including demerger, merger, amalgamation, lease and transfer with liabilities. In demerger, the transferable ITC is to be apportioned by the ratio of the value of assets of the new units as specified in the scheme, using the State-level value of assets and not an all-India basis. The formula applies to total unutilized ITC, including CGST, UPGST, IGST and Cess, and the relevant ITC balance is the amount available on the date of filing FORM GST ITC-02.

GST appeal procedure: pending appellate matters must be decided without waiting for tribunal constitution.
Appeals against orders of adjudicating authorities under the Uttar Pradesh GST law lie before the prescribed appellate authority, namely the Additional Commissioner (Appeals), within the statutory period. Further appeal against the appellate authority's order lies to the Appellate Tribunal under section 112, and the non-constitution of the tribunal does not justify keeping appeals pending. The time limit for filing before the tribunal is to be counted from the date the State President enters office, and pending appeals should be disposed of expeditiously.

Reverse charge mechanism on motor vehicle renting clarified for body corporate supplies, with GST liability tied to supplier billing choices.
Reverse charge mechanism for renting of motor vehicles applies only where the supplier is other than a body corporate, does not issue an invoice charging GST at 12%, and supplies the service to a body corporate. The clarification distinguishes the two available tax options for such services: 5% GST with limited input tax credit, or 12% GST with full input tax credit. If GST at 12% is charged by the supplier, the recipient is not liable under reverse charge; if not, the recipient is liable. The amendment is clarificatory and applies retrospectively.

GST appellate procedure requires first appeals to proceed despite tribunal non-constitution, with tribunal limitation deferred until leadership assumes office.
Appeals against adjudicating authority orders must be filed before the prescribed Appellate Authority within three months. Orders of Deputy Commissioners, Assistant Commissioners and State Tax Officers lie to the Joint Commissioner (Appeals), while Joint Commissioner orders lie to the Additional Commissioner (Appeals). Non-constitution of the Appellate Tribunal does not justify keeping first appeals pending. Tribunal appeal limitation runs from the later of communication of the appellate order or the date the Tribunal President or State President enters office.

Appeal to Appellate Tribunal: limitation period begins when the Tribunal President or State President assumes office, affecting filings.
Appeals from adjudicating authorities must follow the prescribed hierarchical appellate forum; appeals from appellate authorities lie to the Appellate Tribunal. Where the Tribunal is not constituted, the limitation for filing to the Tribunal is computed from the date the President or State President assumes office per the Removal of Difficulties Order. Appellate orders should state that appeals may be filed within the prescribed period from that date, and appellate authorities should dispose pending appeals expeditiously.

Reverse charge on motor vehicle rentals: corporate recipients must pay tax when suppliers do not charge the higher GST rate.
RCM applies to renting of motor vehicles with fuel included when the supplier is other than a body corporate, does not charge the higher GST rate that carries full input tax credit, and supplies to a body corporate; if the supplier charges the higher rate, the recipient is not liable under RCM. The state notification was amended to clarify these conditions and the amendment is clarificatory with retrospective effect for the earlier specified period.

Non-filing procedure: notice requiring return within fifteen days, then best judgment GST assessment and recovery follow-up.
Five days after the due date the proper officer shall electronically issue Form GSTR-3A under section 46 requiring the return within fifteen days; if the return is not filed the officer may assess tax by best judgment under section 62 and issue Form GST ASMT-13, uploading the summary in Form GST DRC-07. The officer may use GSTR-1, GSTR-2A, e way bills, inspection findings or other material for assessment. A valid return filed within thirty days of ASMT-13 leads to withdrawal of the assessment; otherwise recovery and further proceedings may be initiated and provisional attachment or registration cancellation considered where appropriate.

Optional annual return filing for small taxpayers permitted before the due date; portal blocks late submission.
Clarification states that eligible small taxpayers may optionally file annual returns for specified past years-composition taxpayers in Form GSTR-9A and other registered persons in Form GSTR-9-before the due date, after which the common portal will not permit filing; taxpayers may also voluntarily pay any short-paid tax or reverse ineligible input-tax credit through Form GST DRC-03.

Restriction on Input Tax Credit: cap on claiming credit for invoices not uploaded by suppliers, pending supplier filing.
Restriction under Rule 36(4) limits availment of input tax credit for invoices/debit notes not uploaded by suppliers; the permissible additional credit is calculated as a percentage of eligible ITC arising from uploaded invoices as reflected in GSTR-2A on the due date of suppliers' GSTR-1 filing. The cap is applied on a consolidated basis across all suppliers, excludes supplies outside the supplier-upload requirement, and any restricted ITC may be claimed in later periods when suppliers upload the requisite details.

Predominant business sector data in GSTN BOWEB must be updated to support accurate tax analysis and compliance records.
Predominant Business Sector and Predominant Nature of Business details in the GSTN BOWEB module were required to be updated for registered taxpayers in Uttar Pradesh through the assessing officers' login facility. The circular explains that, because registration data captures only limited goods and services details, it is necessary to record the principal business sector and principal nature of business separately to enable accurate identification of the main business carried on by each firm and to support item-wise and sector-wise tax analysis.

Appellate Authority designations under Rajasthan GST are revised through substitution of Special Commissioner and Additional Commissioner roles.
Appointment designations for the Appellate Authority under the Rajasthan Goods and Services Tax framework are amended by substituting "Special Commissioner" for "Additional Commissioner" and "Additional Commissioner" for "Joint Commissioner" in the earlier departmental order. The revised designations take effect from 20 February 2020.

Interest and penalty waiver scheme directed for outstanding tax demands, with online monitoring and wide trader outreach.
Interest and penalty waiver scheme was directed to be implemented for outstanding demands arising from orders passed up to 31.03.2019 under the Uttar Pradesh Trade Tax Act, Central Sales Tax Act, Entertainment Tax law and rules, Entry Tax Act, VAT Act, and the Cable Television Network regulations. Field officers were required to guide staff, publicise the scheme widely, and encourage trader participation. The circular also required priority record scrutiny, year-wise issue of no-dues certificates by the Assessing Authority, online implementation, and weekly portal-based monitoring and reporting of deposits and waivers.

Interest and penalty waiver scheme offers graded relief on outstanding tax demands with installment facility and compliance conditions.
Interest and penalty waiver scheme approved for outstanding tax demands created up to 31.03.2019 under multiple Uttar Pradesh tax laws and related rules. The scheme applies to separate orders under those enactments, is effective for three months from the government order, and allows applications through the departmental portal with local assistance for small traders. It provides graded waiver of interest and full waiver of penalty imposed for non-payment, together with payment and no-dues certificates subject to future action if turnover suppression or revenue loss is later detected.

Delegation of GST administrative functions assigns registration, assessment, seizure and penalty powers to specified tax officers within jurisdiction.
The Chief Commissioner assigns specified GST functions to designated Proper Officers, primarily Joint, Deputy and Assistant Commissioners, with certain enforcement and authorization powers reserved to Additional Commissioners. Assigned duties cover registration, amendment, cancellation and revocation of registration; provisional, summary and best judgement assessments; scrutiny and assessment of returns; notices to e commerce operators; searches, seizures, debarment, extension of seizure or provisional assessment periods; confiscation and disposal of goods; determination of tax liabilities and penalties; recovery and requisition of assistance; and engagement of experts, each to be performed within territorial jurisdiction.

Designation substitution under GST: officer titles amended, replacing Deputy/Assistant Commissioners with Joint/Deputy and State Tax Officers.
The order, under sub-section (1) of section 5 of the Rajasthan Goods and Services Tax Act, 2017, substitutes "Joint Commissioner/ Deputy Commissioner" for "Deputy Commissioner/ Assistant Commissioner" against serial numbers 1 and 4 in the table, and substitutes "Assistant Commissioner" for "State Tax Officer" against serial numbers 2 and 3; these textual substitutions take effect from 20.02.2020.

Administrative designation change in GST administration: State Tax Officer and Deputy/Assistant Commissioner replaced by Assistant and Joint/Deputy Commissioners.
The Chief Commissioner of State Tax, under the Rajasthan GST Act, amends a prior order by substituting the expression State Tax Officer with Assistant Commissioner, and substituting Deputy/ Assistant Commissioner with Joint/ Deputy Commissioner in the table of that order; the substitution is given effect from the stated effective date.

Reverse charge clarification refines taxable renting services by limiting the reporting format to registered business entities.
Clarification is issued to correct Circular No. 946 by substituting "Business Entity" with "Registered Business Entity" in the sentence relating to taxable renting services of immovable property under reverse charge basis. The related wording in Point No. 2 and the information sought in Column-2 and Column-5 of Format-2 are stated to be not relevant, and Format-2 is revised to reflect reporting on buildings having tax liability under RCM, registered dealers liable to pay tax under RCM, and tax received under RCM.

Reverse charge mechanism for rented immovable property requires mandatory GST registration and zone-wise compliance reporting.
Renting of immovable property is treated as a supply of services, and the general registration threshold for service providers is Rs. 20 lakh per annum. Renting services provided by the Central Government, State Government, Union Territory, or local authority to a business entity are taxable under the reverse charge mechanism, and where tax liability arises under reverse charge, the usual registration threshold does not apply and GST registration is mandatory.