Refund on account of appeal: file fresh RFD-01 without re-debiting electronic credit ledger, subject to documentation.
Where a refund previously rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the claimant must file a fresh FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order" without re debiting amounts that remained debited pending appeal. The application must state order type, number, date, issuing authority and upload the appellate/other order, the original RFD-06 rejection and related documents. The proper officer will sanction the allowed refund, issue RFD-06 and RFD-05 orders, and ensure re crediting to the electronic credit ledger in accordance with established re credit guidelines.

Refund re-filing after NIL claim allowed if conditions met; file under Any Other category with supporting documents.
Re-filing a refund in FORM GST RFD-01/RFD-01A after an inadvertent NIL refund is allowed only if the applicant had filed a NIL claim for that period and category and, for specified ITC-related categories, has not filed any refund for subsequent periods under the same category. Eligible applicants must file under the "Any Other" category for the same period with all supporting documents. The proper officer will compute admissible refund, may require debit from the electronic credit ledger via FORM GST DRC-03, and will issue FORM GST RFD-06 and FORM GST RFD-05 upon receipt of debit proof.

Withdrawal of circular on post-sales discounts ensures uniform GST implementation across field formations after stakeholder representations.
The Commissioner of Commercial Taxes has withdrawn Circular No. GST 10/2019 20 ab initio, which contained clarifications on the treatment of secondary or post sales discounts under GST, citing numerous representations expressing apprehensions and invoking administrative powers to ensure uniform implementation across field formations.

Refund on account of appeal: file fresh FORM GST RFD-01 claiming allowed amount and obtain re credit per procedure.
Where a refund rejection in FORM GST RFD-06 is later allowed in appeal, the registered person must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order claiming the amount allowed in appeal; the applicant need not debit the electronic credit ledger again but must provide order details and upload the appellate order, the original FORM GST RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of any remaining debited credit in accordance with the guidelines in para 4.2 of Circular No. GST-28/2018-19.

Refund re filing after NIL claim: conditions for re application and use of 'Any Other' category explained.
A registered person who filed a NIL refund claim for a period and category may reapply for refund for the same period only if they filed the NIL claim and-where applicable-have not filed subsequent claims under that category; the second restriction applies to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Reapplications should use the "Any Other" category with supporting documents, after which the proper officer will calculate admissible refund, seek electronic credit ledger debit if required, and issue refund/payment orders.

Refund claim procedure: file fresh RFD-01 under appeal/other order category; officer to sanction refund and re credit ledger.
Where a refund previously rejected in FORM GST RFD-06 is allowed on appeal or by any other authority, the taxpayer must file a fresh FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming the amount allowed, provide order details and supporting documents, and shall not re debit the electronic credit ledger for amounts already debited and not re credited. The proper officer will sanction the allowed refund, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of remaining amounts in accordance with Circular No. 11 guidance, uploading RFD-01B under the original ARN where required.

Withdrawal of circular on post sales discounts under GST-ab initio rescission to ensure uniform implementation; officers to publicize.
Withdrawal ab initio of Circular No. 28 2019/GST dated 24.7.2019 clarifying treatment of secondary or post sales discounts under GST, rescinded by the Chief Commissioner in response to representations and apprehensions to ensure uniform application of GST provisions; field formations are instructed to publicize the withdrawal and the removal of the prior administrative guidance.

Withdrawal of administrative circular revokes prior clarification on post sales discounts under GST to ensure uniform implementation.
The finance department orders ab initio withdrawal of Circular No. 105/24/2019 GST which had provided clarifications on treatment of secondary or post sales discounts, citing numerous representations and apprehensions; the rescission is aimed at ensuring uniform implementation across field formations and is exercised under the Board's statutory powers.

Refund on appeal: file fresh FORM GST RFD-01 without re-debiting electronic credit ledger; officer to sanction and re-credit.
Where a refund rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the registered person must file a fresh FORM GST RFD-01 under the category Refund on account of assessment/provisional assessment/appeal/any other order, without re-debiting the electronic credit ledger for amounts already debited. The applicant must provide order details and upload the appellate order, the original RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re-crediting per paragraph 4.2 of Circular 59/33/2018, coordinating with the original rejecting officer where necessary.

Refund re-filing eligibility: registered persons may reapply after a NIL refund only if specified conditions are met.
A registrant who filed a NIL refund in FORM GST RFD-01A/RFD-01 may reapply for the same period and category only if a NIL refund was filed and no refund in that category was filed for any subsequent period; the second condition applies only to unutilized input tax credit refunds for exports without tax, supplies to SEZ without tax, and accumulation due to inverted tax structure. Re-applications should be filed under "Any Other" for the same period with all supporting documents, and admissible refunds will be computed and processed following debit from the electronic credit ledger.

RFID tagging of vehicles used by identified transport agencies must be ensured through complete vehicle verification and road checking.
RFID tagging of vehicles used by identified goods transport agencies in each zone is to be ensured by first collecting complete vehicle details of such agencies and forwarding a consolidated soft copy to the Mobile Squad Section at Headquarters by the specified date. The instruction applies not only to vehicles registered in the name of the identified transport agencies but also to other vehicles used by them for goods transportation.

Composition scheme option: registered persons may opt to pay state tax at a specified concessional rate by filing prescribed forms.
Registered persons eligible for the composition levy may opt to pay State tax under Notification No. 2/2019 by filing Form GST CMP-02 selecting the appropriate composition category and furnishing Form GST ITC-03; new registrants may indicate the option in Form GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration, with Chapter II of the GST Rules applying mutatis mutandis except as modified.

Reverse charge tax exclusion: RCM-paid GST on cotton excluded from Form A industrial incentive certification.
Tax paid under the reverse charge mechanism on cotton purchases cannot be included in Form A certification for the T IDEA industrial incentive. Net SGST for certification purposes comprises SGST actually paid by the taxpayer; RCM amounts are excluded because the taxpayer claims Input Tax Credit for those payments.

Revisional Authority designation permits specified officers to revise subordinate GST orders within their territorial jurisdiction.
Authorises specified officers to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017, enabling them to revise orders or decisions of subordinate officers and certain orders of other State Tax authorities in relation to persons or registered taxable persons within the territorial jurisdictions listed in the Table. The order modifies earlier orders insofar as they relate to revision under the Act and preserves validity of actions already initiated under prior authorisations until disposal.

Appellate Authority appointments under GST Act: designated officers empowered to hear appeals within specified jurisdictions and prior actions preserved.
Authorises specified officers to act as Appellate Authority under the West Bengal Goods and Services Tax Act for the jurisdictions listed, enabling them to hear appeals against orders of Adjudicating Authorities and related matters involving registered taxable persons; subject to the Rules and modifying earlier authorisations while preserving actions already initiated by previously authorised appellate authorities until final disposal.

GST taxpayer allocation establishes a single administrative interface between Central and State tax authorities for registered persons.
GST taxpayer administration in Rajasthan is allocated between Central Tax and State Tax authorities to maintain a single interface for registered persons. Six previously unallocated taxpayers are assigned to either the Centre or the State according to the specified turnover categories. Taxpayers may verify their assigned authority through designated websites and report discrepancies or missing details to either authority for rectification by the State Level Committee.

Composition levy option clarified for eligible registered persons, including filing procedure, PAN-wide application, and effective date.
Clarification is issued on the exercise of the option to pay State tax at the rate of three percent under Notification No. 281 dated 09 April 2019 for eligible registered persons. The option may be exercised by filing Form GST CMP-02 and Form GST ITC-03, or by indicating the option in Form GST REG-01 at the time of registration. The option applies to all places of business under the same PAN and takes effect from the commencement of the financial year or from the date of new registration.

Airport retail tax refund scheme for indigenous goods supplied to eligible international tourists without collecting domestic taxes.
Refund of tax paid on inward supplies of indigenous goods to retail shops located beyond immigration counters in the departure area of international airports was prescribed for supplies made to eligible international tourists in exchange for foreign currency. Retail shops entitled to claim refund must be registered under the SGST Act and hold a valid GSTIN. Supplies of indigenous goods to eligible passengers are treated as taxable supplies under GST but are exempted by the relevant notifications, so such supplies must be made without collecting tax from the passenger and refund may be claimed only in the manner specified.

RWA maintenance charges GST exemption applies up to the per-member monthly limit, with turnover and ITC rules shaping liability.
GST liability on monthly contributions charged by a Residential Welfare Association depends on the per-member monthly amount and the RWA's aggregate turnover. Services and goods supplied by an RWA for collective use are exempt up to Rs. 7,500 per member per month. If the RWA's annual aggregate turnover is below Rs. 20 lakh, registration and GST payment are not required even where the charge exceeds Rs. 7,500. RWAs may also claim Input Tax Credit on capital goods, goods and input services used for member supplies.

Goods taken abroad for exhibition or consignment are not a supply until sale or expiry of the six-month period.
Goods sent or taken outside India for exhibitions or on consignment basis for export promotion are not a supply merely by reason of outward movement, unless covered by Schedule I. Such movement is therefore not a zero-rated supply, and the outward dispatch must be supported by a delivery challan and prescribed records. A tax invoice arises only when the goods are sold abroad or when six months expire without sale or return. Refund is not available at dispatch, but may be claimed only when the later supply becomes eligible under the refund rules.