Input tax credit deadlines restrict delayed claims, while e-commerce supply mismatches trigger action for short reporting.
Input tax credit under section 16(4) of the RGST Act, 2017 is unavailable where returns for the specified periods are filed after the applicable deadline for claiming credit. For financial year 2018-19, the stated deadline was 20 October 2019. IGST paid on imported goods, claimed on the basis of a bill of entry through Table 4(A)(1) of FORM GSTR-3B, remained available. Short reporting identified through discrepancies between GSTR-8 and GSTR-3B requires proceedings under sections 73 or 74.

Extension of time for FORM GST TRAN-1 submission extended for eligible registrants due to portal technical difficulties.
Extension of time for filing FORM GST TRAN-1 under rule 117(1A) of the Haryana GST Rules is granted until 31st March, 2020 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council; the order is issued by the Commissioner of State Tax and supersedes the earlier order 306/GST-II except as to prior actions or omissions.

Service tax compliance in showroom leasing arrangements sought for report on building owners' obligations under the rules.
A State Government communication asked the Commercial Tax Commissioner to submit, within one week, a report on whether building owners who have leased premises for large showrooms are paying the applicable service tax in accordance with the rules. The request was made in the context of a review of zonal and divisional officers of the Commercial Tax Department and sought a factual account of compliance with service tax obligations in such leasing arrangements.

FORM GST TRAN-1 filing deadline extended for eligible registered persons affected by common portal technical difficulties.
FORM GST TRAN-1 filing deadline under rule 117(1A) of the Tripura State Goods and Services Tax Rules, 2017 was extended until 31 March 2020 for registered persons unable to submit the declaration by the due date because of technical difficulties on the common portal. The extension is confined to cases recommended by the Council and supersedes the earlier specified order while preserving prior actions or omissions.

Export verification procedures require submission of prescribed data and prompt jurisdictional checks before IGST refunds are released.
Procedure mandates risk based verification of exporters claiming IGST refunds to prevent monetisation of ineligible ITC; refund scrolls may be held and consignments subjected to full customs examination. Exporters must submit prescribed Annexure A information to jurisdictional CGST for verification, which authorities must complete within the prescribed working day timelines, with escalation to a nodal cell and to Principal Chief Commissioner/Chief Commissioner via Annexure B emails. Pending refunds beyond one month may be registered on the Board's portal for Committee review.

Reverse Charge Mechanism on renting of passenger vehicles: recipient liable where supplier does not charge tax at higher rate.
Reverse charge applies to renting of passenger motor vehicles with fuel included when the supplier is non corporate, does not issue an invoice charging tax at the higher rate, and supplies to a body corporate; if the supplier charges tax at the higher rate the recipient is not liable under RCM, otherwise the recipient must pay tax under RCM. The amendment is clarificatory and applies retrospectively to avoid undermining the notification's operability.

GST TRAN-1 filing deadline extended for registered persons facing portal technical difficulties and Council-recommended cases.
The time limit for filing the declaration in FORM GST TRAN-1 is extended for 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 extended period for submission is up to 31 March 2020, under rule 117(1A) of the Uttar Pradesh GST Rules, 2017 read with section 168 of the Uttar Pradesh GST Act, 2017.

Inspection, Search and Seizure: Proper Officers must record reasons and examine information before authorisation and follow procedures.
The Proper Officer not below Joint Commissioner must authorize in writing inspections, search and seizure measures and record reasons for belief that inspection is justified. Before authorisation the officer must obtain and examine relevant information from the GST portal or other sources, record findings linking that information to the suspicion, may conduct recce, decide team composition including lady officers, consult Tax Research Unit or senior officers, and ensure compliance with prescribed Standard Operating Procedures during operations.

Extension of time for FORM GST TRAN-1 submissions due to portal technical difficulties, allowing recommended registrants to file late.
Extension of time is provided for submission of FORM GST TRAN-1 for a class of registered persons unable to file by the due date because of technical difficulties on the common portal. The Commissioner, relying on rule-based powers and Council recommendations, supersedes the prior order insofar as inconsistent and fixes a new cut-off for submission for those cases recommended by the Council while preserving actions or omissions before supersession.

Authorization under Rule 86A permits specified state tax officers to exercise duties within their territorial jurisdiction.
Authorization under Rule 86A delegates duties under that rule to Senior Joint Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax and Assistant Commissioner of State Tax, subject to exercise only within their respective territorial jurisdiction; the order notes the authorization is effective from 26.12.2019 and is issued by the Commissioner, State Tax, West Bengal.

Rule 86A credit blocking procedure set for suspected ineligible input tax credit and non-existent firms
Blocking and unblocking of input tax credit under Rule 86A is prescribed for cases involving invoices or other documents issued by non-existent firms or other specified indicators of fraudulent or ineligible credit. The circular authorises designated Deputy Commissioners and Assistant Commissioners to act within their territorial jurisdiction, requires inter-office requests and communication by e-mail, and limits action to the conditions expressly stated in Rule 86A(1). Action is to be completed within prescribed working timelines, communicated to the registered person, and recorded with reasons; cases not fit for action are to be returned with reasons and evidence.

SGST reimbursement on movie tickets: theatres must reduce price by SGST and claim refund after filing returns.
GRs reimburse the SGST component on specified movie tickets; registered theatres must indicate CGST and SGST, reduce the ticket price by the SGST amount and prominently show the reimbursement. Theatres must still deposit SGST and CGST in returns; only theatres that pass the SGST benefit to consumers and timely submit Annexure I details are eligible. After filing the return under section 39, theatres must apply using Annexure II within thirty days for reimbursement; jurisdictional officers will verify records and compliance and, after verification, refund within 30 days.

GST refund reconciliation against VAT arrears directs case-by-case bank account attachment and monitoring to avoid refund delay.
GST refund claims made by dealers migrated from VAT are to be checked against outstanding VAT arrears available in the RC Module, and recoverable dues may be pursued through bank account attachment in accordance with the prescribed rules. During processing of refund applications of such defaulters, the refund claim must be reconciled with arrears reflected in the RC Module. Bank account attachment is to be used on a case-to-case basis only where genuine default exists, and cases not requiring attachment are to be recorded separately.

Withdrawal of administrative circular on ITeS clarifications; ab initio withdrawal under statutory power to ensure uniform implementation.
The Commissioner of Commercial Taxes has withdrawn ab-initio Circular No. 107/26/2019-GST (which had provided clarifications on supply of Information Technology enabled services) by exercising statutory power under section 168(1) of the Jharkhand GST Act, 2017, and has requested issuance of trade notices to publicize the withdrawal to ensure uniform implementation.

Restriction of input tax credit under GST rules: authorized officers may limit access to electronic credit ledger.
Authorization under Gujarat GST Rules empowers specified officers to restrict tax credit available in the electronic credit ledger; the power is exercisable only within the officers' territorial jurisdiction unless otherwise specified, and the named authorised ranks are Deputy Commissioner and Assistant Commissioner.

Correct jurisdiction transfer for GST registration applications requires same-day forwarding of wrongly selected ARNs to the proper office.
Online registration applications wrongly selected under the Joint Commissioner Corporate Circle must be transferred to the correct registration office through the BO Web Module's Correct Jurisdiction function. The application need not be rejected. The ARN is forwarded to the proper jurisdiction, removed from the original dashboard, and assigned for processing by the correct officer. The transfer must be made on the same day of receipt until the GSTN module is updated.

Electronic commerce operator information requests under Section 52 authorized for Deputy Commissioner in tax research unit.
Authorization is conferred on the Deputy Commissioner, Commercial Tax, posted in the Tax Research Unit at Headquarters, to exercise the powers under Section 52 of the SGST/CGST framework for obtaining information from an electronic commerce operator. The authorization covers details relating to supplies made through the operator and stock of goods held in operator-managed premises declared as additional places of business by suppliers, and also the related notice-compliance and penalty provisions.

Reverse Charge Mechanism on renting of motor vehicles: recipient liable when supplier does not charge GST at full rate.
RCM on renting of motor vehicles where fuel is included applies only if the supplier is other than a body corporate, does not issue an invoice charging GST at the higher rate that allows full input tax credit, and supplies the service to a body corporate; when a service is under RCM the supplier shall not charge tax and the recipient is liable only if the supplier does not charge GST at that higher rate.

Non-filing of GST returns and SOP compliance for action against return non-filers
Standard Operating Procedure is to be followed in cases of non-filing of GST returns. The Commissioner, Commercial Tax, Uttar Pradesh forwards the CBIC GST Policy Wing circular on action against return non-filers and directs that subordinate officers be informed and instructed to act accordingly.

Exporter verification protocol: enhanced documentation and risk-based checks require submission of prescribed data and enable refund abeyance.
Export refunds may be held in abeyance and export consignments subjected to 100% customs examination where data-analytics identify risk of monetisation of fraudulent or ineligible Input Tax Credit. Exporters whose refund scrolls are abeyance-listed must submit prescribed information in Annexure A to jurisdictional authorities for verification. Jurisdictional verification must be completed within the prescribed working-day timeline, with escalation mechanisms to a cell in the Additional Commissioner's office and to the Commissioner by email; unresolved refunds beyond a month may be referred to a Committee headed by the Additional Commissioner.