Extension of Limitation: timelines for filing GST appeals and revisions are suspended until further orders, not original adjudications.
The extension of limitation applies to judicial and quasi judicial proceedings such as appeals, reviews and revisions under GST, while statutory compliances required of taxpayers remain governed by the statute or specific notifications; tax authorities may continue to hear and dispose quasi judicial matters, but actions like scrutiny, searches, investigations, issuance of summons, show cause notices and arrests are not covered by the extension.

Extension of limitation periods applies to appeals and revisions under GST, not to original adjudication or routine compliances.
The highest court's extension of limitation applies to judicial and quasi judicial matters-petitions, suits, appeals, reviews and similar lis pursued within statutory limitation periods-and therefore extends timelines for filing appeals, reviews and revisions against quasi judicial GST orders before appellate authorities and courts. Routine taxpayer compliances, original adjudication actions, investigative and enforcement steps, and many show cause/ordering processes remain governed by the statute and any statutory notifications and are not covered by that extension.

Dynamic QR Code compliance on B2C invoices clarified for UPI details, foreign-recipient services, and linked order references.
Clarification was issued on the applicability of Dynamic QR Code on B2C invoices under the Assam GST framework and on compliance with the notification mandating such code. It states that invoices issued to persons holding a Unique Identity Number are to be treated as B2C supplies for this purpose; separate bank account and IFSC details are not required where the UPI ID is linked to the payee's account; an authorised collector's UPI ID may be used; invoices in specified foreign-recipient service cases may be issued without Dynamic QR Code; and linked order ID or only the balance payable may be shown in appropriate cases.

GST limitation extension applies to appeals and allied remedial proceedings, not taxpayer compliances, original adjudication, or investigative actions.
Extension of limitation under GST law is limited to judicial and quasi-judicial remedial proceedings, including appeals against quasi-judicial orders and proceedings for review, revision or rectification. Taxpayer compliances, original adjudication, scrutiny of returns, summons, search, enquiry, investigation, arrest, issuance of show-cause notices, reply periods and passing orders remain governed by statutory or notified timelines. Pending judicial, quasi-judicial and appellate matters may continue to be heard and disposed of.

Extension of limitation for judicial and quasi judicial GST appeals covers filing of appeals, reviews and revisions under GST law.
The clarification states that the Supreme Court's suspension of limitation applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore suspension extends timelines for filing appeals, reviews and revisions against quasi judicial GST orders. Taxpayer compliances governed by statutory timelines and notifications remain unaffected by the suspension, and investigative or enforcement actions such as scrutiny, summons, searches, inquiries and arrests are not covered by the suspension.

Extension of limitation applies to judicial and quasi judicial GST appeals and revisions, not to original adjudication or compliance.
Extension of limitation periods applies to judicial and quasi judicial proceedings in GST-principally appeals, reviews, revisions and similar lis required to be instituted within statutory time frames-while taxpayer compliance obligations, original adjudication, show cause proceedings and enforcement actions (such as searches, enquiries, investigations and arrests) remain governed by the statutory timelines and specific extensions under the GST law.

GST exemption for road access on annuity applies to access services, not to annuity payments for construction services.
Entry 23A exempts annuity-based access services falling under supporting services in transport (heading 9967) but does not extend to general construction services (heading 9954). Therefore annuity or deferred payments received as consideration for construction of roads are not covered by Entry 23A and do not enjoy the exemption.

GST exemption on catering services applies to schools and anganwadis irrespective of government or corporate funding.
Services by way of catering to educational institutions, including mid-day meal schemes and pre-school settings such as Anganwadis, are exempt from GST under Entry 66(b)(ii); this exemption applies irrespective of whether such services are funded by government grants or corporate donations.

Suspension of GST registration: portal notices require taxpayer response; officer may revoke, drop, or cancel registration thereafter.
Procedure permits immediate suspension of GST registration where return comparisons or analysis show significant discrepancies; system generated intimation/notice (FORM GST REG 31 or interim FORM GST REG 17 on dashboard) must state reasons. The taxpayer must reply on the portal (FORM GST REG 18) within the prescribed period and may remedy defects such as filing due returns. The proper officer reviews responses and may drop proceedings (FORM GST REG 20), cancel registration (FORM GST REG 19), revoke suspension while pursuing verification, or reinitiate cancellation via portal notice.

Dynamic QR Code requirement clarified: QR needed on invoices to UIN holders treated as B2C; exceptions and data rules specified.
An invoice issued to a person with a Unique Identity Number is treated as a B2C invoice and must carry a Dynamic QR Code; a UPI ID alone suffices without separate bank/IFSC details. An authorized collector's UPI ID may be used in the QR. Invoices to recipients outside India (with place of supply in India and payment in foreign currency by RBI approved modes) need not include a Dynamic QR Code. Where invoice numbers are unavailable at payment, a unique order ID linked to the invoice may be embedded in the QR. QR should reflect only the remaining payable amount when part payment exists, with full cross reference on the invoice.

Extension of time to apply for revocation of cancellation of registration allows administrative officers to grant limited extensions upon sufficient cause.
A delegated extension regime allows the Joint/Additional Commissioner to grant an initial extension and the Commissioner a further extension where sufficient cause is shown and reasons are recorded; until GSTN portal functionality exists, applicants who apply belatedly must request extension through the proper officer, who forwards it for decision; decisions, hearings and communications follow the prescribed interim procedure, and the circular ceases once portal functionality is available.

GST refund scrutiny for mentha oil exporters targets bogus input tax credit and supply-chain verification.
Scrutiny of GST refunds sanctioned to exporters of mentha oil and its products is directed under the refund mechanism for unutilized input tax credit claimed by exporters. The circular is based on reported instances of invoices issued without actual supply of goods and bogus ITC being passed on to exporters. Refunds sanctioned for 2017-18 to 2020-21 are to be examined through scrutiny of the inward supply chain, with officer responsibility, timelines, cross-verification, and monthly reporting prescribed for monitoring compliance.

GST limitation extension applies to appeals and related quasi-judicial remedies, not taxpayer compliances or original adjudication proceedings.
Limitation extension under the Gujarat GST regime is restricted to judicial and quasi-judicial proceedings involving appeals, reviews, revisions, rectification and similar statutory proceedings against quasi-judicial orders. Taxpayer compliances, original adjudication and other actions remain subject to statutory or notified timelines. Authorities may continue pending quasi-judicial hearings and disposal of refund, registration revocation and demand matters. Scrutiny, summons, search, enquiry, investigation, arrest, show-cause notices, reply periods and order passing are outside the extension.

Dynamic QR Code requirement clarified: B2C invoices must follow prescribed UPI, agent collection, order ID and part payment rules.
Clarification requires Dynamic QR Codes on B2C invoices issued to persons with a UIN, permits an agent's UPI in the QR when payment is collected by an authorised party, and disallows separate bank account/IFSC details because UPI is account linked. Invoices to recipients outside India (with place of supply in India and payment in foreign currency through authorised channels) may omit dynamic QR. For retail counter sales where invoice numbers are generated after payment, a unique order ID linked to the invoice may be encoded. Dynamic QR must show only the remaining payable amount where part payment exists, with full payment details recorded on the invoice.

GST classification of irrigation system parts: components solely for sprinklers or drip systems follow the system's tariff heading.
Laterals and parts designed solely or principally for use with sprinklers or drip irrigation systems and classifiable under the HSN chapter for those systems fall within the entry for sprinklers and drip systems and attract the GST rate applicable to that heading even if supplied separately; parts of general use classifiable outside that chapter attract the rate of their own tariff heading.

Government guarantee services exempt from GST when supplied to state undertakings and public sector undertakings.
Guarantees issued by Central or State Governments for loans taken by their undertakings or public sector undertakings are specifically exempt from GST under Entry No. 34A of Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate), and the GST Council has recommended reiteration of this exemption; the Goa Commissioner of Commercial Taxes has issued a circular reaffirming this position and inviting reports of implementation difficulties.

GST exemption for PDS milling applies when goods value is up to 25%; otherwise 5% job work rate applies.
Composite supply of milling of wheat into flour or paddy into rice to State Governments for PDS is exempt under Entry 3A if the value of goods in the composite supply does not exceed 25% of the total value; if the goods value exceeds this threshold, the supply is taxable at 5% as a job work service when provided to a registered person, including those registered only for tax deduction purposes.

Concessional GST eligibility for government construction clarified; ropeway projects classified under standard works contract rate applicable.
A ropeway constructed on a turnkey basis for a Government Entity is not "meant predominantly for use other than for commerce, industry, business or profession" and therefore does not qualify for the concessional entry for composite works contracts; such works contract services fall under the residual entry and attract the standard works contract GST rate.

GST exemption on board conducted examinations affirmed; input services for exams also exempt while accreditation fees are taxable.
GST exemption applies to services supplied by Central or State educational boards by way of conduct of examinations, including entrance examinations and any fee charged for such conduct. Input services relating to admission or conduct of examinations supplied to those boards-such as online testing, result publication, printing of admit cards, notifications and question papers-are also exempt. Services of accreditation or registration provided by those boards to institutions or professionals fall outside the examination exemption and are taxable under GST.

GST exemption for road access limited to operation services; does not cover annuity payments for road construction.
Exemption for annuity payments applies only to services of access to a road or bridge classified as operation/supporting transport services; annuity or deferred payments made for road construction are classified as general construction services and are not exempt under the annuity exemption provision, so GST applies to such deferred construction consideration.