GST exemption for catering services to educational institutions applies regardless of funding, covering mid day meals and anganwadis.
Catering services to educational institutions, including mid-day meal schemes, are exempt from GST under Entry 66(b)(ii) of the Uttar Pradesh notification. The scope includes pre-schools and schools; anganwadis qualify as educational institutions. The exemption applies regardless of funding source, whether government grants or corporate donations, and covers serving of food to schools and anganwadis.

Extension of time to seek revocation of cancelled GST registration: administrative extensions allowed with recorded reasons and possible hearing.
The SOP prescribes that where an applicant files for revocation of cancellation beyond 30 days but within 90 days, the proper officer will forward a written or e mail request with grounds to the Joint Commissioner (Executive) for consideration; the Joint Commissioner may grant up to 30 days' extension with reasons recorded or grant a personal hearing before deciding. An analogous procedure applies for the subsequent 30 day extension by the Additional Commissioner Grade 1. The manual procedure operates until an electronic GSTN functionality for FORM GST REG 21 is developed.

Provisional attachment of property: guidelines limit scope, require proportionate security, defined procedures and release safeguards.
Provisional attachment under section 83 permits temporary attachment of property, including bank accounts, during specified GST proceedings when the Commissioner, on reasoned grounds, considers it necessary to protect Government revenue. Attachment must be proportionate to estimated revenue, favor immovable property, avoid hampering normal business, allow substitution of acceptable immovable security, cease after one year or upon FORM GST DRC-23, permit objections with hearing, and follow special rules for perishable or hazardous property; properties exempt under the Code of Civil Procedure remain excluded.

Extension of limitation periods: appeals and other judicial or quasi judicial GST proceedings are covered, routine actions are not.
Extension of limitation periods applies only to judicial and quasi judicial proceedings such as appeals, reviews and revisions; tax authorities may continue to hear and dispose such matters and timelines for filing appeals against quasi judicial orders are extended in accordance with the judicial order. Non judicial actions - including original adjudication, investigations, scrutiny, issuance of summons, arrests, show cause notices and routine taxpayer compliances - are not covered by that extension and remain subject to statutory time limits and any specific statutory extensions.

Special investigation campaign targets mentha oil transport with enforcement based on VAT MIS and e-waybill analysis.
The circular mandates a seasonally timed special investigation campaign against irregular transportation of Mentha Oil and Menthal, directing zones to identify main and alternative routes, deploy mobile enforcement units, and base operations on coordinated analysis of VAT MIS, e-way bill and GST portal data to detect and intercept irregular consignments.

GST enforcement targeting pan masala transport orders statewide vehicle inspections and e way bill verifications to curb tax evasion.
A statewide intelligence driven special investigation campaign targets vehicles transporting pan masala, supari and related raw and packing materials to counter identified GST evasion risks, bogus registrations and discrepancies between e way bill records and actual supplies. The campaign mandates vehicle inspections and targeted verification of e way bills while regular checks continue; zonal Additional Commissioners must submit daily progress reports in the prescribed format capturing trader details, GSTIN, goods, verified e way bill counts, contraventions, seized goods value, tax and penalty deposits, and referrals for advance investigation.

Automated GST return defaulter monitoring on BOWEB Portal replaces earlier notice issuance under the Dealer Monitoring System.
GSTN functionality on the BOWEB Portal provides an automated mechanism for monitoring return defaulters and initiating notice-based follow-up under Section 46. The system sends a Notice to Return Defaulter (GSTR-3A) automatically after six days from the due date for filing GSTR-3B, and tax officials can view the list of taxpayers to whom such notices have already been sent through the statutory functions and quick links available on the portal. The portal also enables identification of non-filers after notice and initiation of assessment of non-filers through the BOWEB interface.

Revisional Authority appointments under WBGST Act authorize specified officers to hear and revise subordinate and external tax authority orders.
Authorizes named officers as Revisional Authority under section 108 of the West Bengal GST Act to revise orders of subordinate officers within specified territorial circles and to revise orders of other tax authorities insofar as they concern persons or registered taxable persons within those jurisdictions; the order supersedes prior authorizations for the same officers/jurisdictions and takes immediate effect, while matters already finally heard by a prior revisional authority remain with that authority.

Appellate Authority appointments for GST enable specified officers to hear tax appeals with jurisdictional and procedural exceptions.
Authorises named tax officers to act as Appellate Authority under the goods and services tax appellate framework, assigning each officer a specified jurisdiction to hear appeals against orders by adjudicating authorities and other State tax authorities in respect of persons or registered taxpayers within those jurisdictions; designates two officers to hear appeals where temporary IDs were created in the State for actions against non-registered persons with demands generated by Bureau of Investigation Enforcement Officers; modifies prior authorisations and takes immediate effect subject to prescribed rules and limited exceptions for matters with three adjournments or already finally heard.

Mobile squad vehicle inspection under GST tightened through intelligence-driven checks and mandatory verification controls.
Inspection of vehicles transporting goods by mobile squad units is reaffirmed under section 68 of the Uttar Pradesh Goods and Services Tax Act, 2017 and rule 138B of the Uttar Pradesh Goods and Services Tax Rules, 2017. Mobile squad units are directed to conduct inspections at full capacity within the zone, with quality-based, intelligence-driven checking of sensitive commodities and transporters using MIS from the e-way bill and departmental portals. The instructions also require monitoring of rail-borne goods, action on abnormal e-way bill generation, verification through the mobile application, functional Vehicle Tracking System use, and body-worn camera deployment.

Dynamic QR Code requirement clarifies permissible UPI identifiers, authorized collectors, order ID use, and foreign recipient exemption.
An invoice issued to a person with a UIN is treated as a B2C supply and must include the Dynamic QR Code. UPI identifiers suffice without separate bank/IFSC details; an authorized collector's UPI ID may be used. Invoices to recipients outside India for services with place of supply in India paid in foreign currency need not carry a Dynamic QR Code. Where invoice numbers are unavailable at payment time, a unique order ID linked to the invoice may be encoded. The QR should reflect only the remaining payable amount when part payment exists, and the invoice must record total value and adjustments.

GST treatment for irrigation system parts clarified: components solely for sprinklers/drip systems taxed under sprinkler/drip tariff, general parts taxed otherwise.
Components made solely or principally for use with sprinklers or drip irrigation systems are classifiable under the sprinkler/drip irrigation tariff heading and attract the corresponding GST even if supplied separately; parts of general use that classify outside that tariff heading shall attract GST applicable to their own classification.

GST exemption for government loan guarantees confirms state and central guarantees to public sector undertakings are not taxable.
Services supplied by Central or State Governments to their undertakings or Public Sector Undertakings by way of guaranteeing loans from banking companies and financial institutions are exempt from GST under the relevant exemption entry; the GST Council reaffirmed that government guarantees of loans to their undertakings or PSUs fall within that exemption, and implementation difficulties may be brought to the Commissioner of State Tax.

GST rate on construction services: ropeway projects supplied to government entities attract standard higher tax rather than concessional rate.
Construction of a ropeway supplied to a Government Entity does not qualify for the concessional GST rate for works contracts meant predominantly for non-commercial use; because ropeway projects serve commercial or tourism purposes and are not covered by entries for roads, bridges, terminals, or railways, they fall under the general works contract classification and attract the standard higher GST rate.

Extension of limitation periods applies to GST appeals and revisions but not to routine statutory compliance actions.
The circular clarifies that the April 27, 2021 Supreme Court order extending periods of limitation applies to judicial and quasi judicial lis-like matters (appeals, reviews, revisions and similar filings) under GST, but does not automatically extend statutory timelines for taxpayer-initiated compliances; tax authorities may continue quasi judicial disposal of matters, while investigative, enforcement actions and many show-cause/ original adjudication steps are not covered by that extension.

Extension of limitation applies to GST appeals and revisions, not to original adjudication or routine taxpayer compliances.
The Supreme Court order of 27.04.2021 extends limitation periods only for judicial and quasi judicial proceedings-appeals, reviews, revisions and similar lis-and therefore filing periods for appeals before appellate authorities, tribunals and courts under GST are extended until further orders. Statutory compliances, original adjudication, investigations, searches, summons, arrests and routine taxpayer actions remain governed by the CGST Act, Section 168A notifications and departmental timelines and are not covered by the Supreme Court extension.

Extension of limitation under GST law applies to judicial and quasi-judicial appeals, not to original adjudication or routine compliances.
Extension of limitation granted by the apex court is confined to proceedings of a judicial or quasi-judicial character and, as applied under Section 168A of the HGST Act, extends time limits for filing and pursuing appeals, reviews, revisions and similar appellate proceedings under the GST regime; it does not broaden statutory timelines for original adjudication, routine taxpayer compliances, or executive investigative actions which continue to be governed by statutory time limits.

Extension of limitation periods applies to judicial and quasi judicial appeals under GST, not to original adjudication or routine compliances.
The Supreme Court's extension of limitation dated 27.04.2021 applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore extends limitation for filing appeals and similar remedies against quasi judicial orders; ordinary statutory compliances and taxpayer actions remain governed by statutory timelines and notifications and are not covered by that order.

GST exemption on board-conducted examinations: fees and related input services exempt, accreditation fees taxable at standard rate.
GST is exempt on services by Central or State educational boards, including the National Board of Examination, when the service is the conduct of examinations (including entrance exams) and on input services relating to admission or conduct of examinations provided to such boards. Services such as accreditation, registration or authorisation provided by these boards are not exempt and are taxable at the standard GST rate.

Dynamic QR Code requirement: B2C invoices must include scannable payment QR or recorded payment cross reference to be compliant.
The circular explains that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the prescribed turnover threshold, subject to specified supplier and supply exclusions and export e invoicing treatment; it prescribes QR data elements (GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value, GST breakup) and confirms that an invoice is deemed compliant where payment cross references (transaction id, date, time, amount, payment mode) or cash payment details are recorded on the invoice, while suppliers must provide a Dynamic QR Code on invoices when payment occurs after issuance.