Reimbursement of SGST requires registered theatres to reduce ticket price by SGST and apply for refund after filing returns.
Government of Maharashtra will reimburse to registered theatres an amount equal to the SGST component shown on Mission Mangal tickets sold 29 August-31 December 2019, provided theatres separately indicate CGST and SGST, reduce the ticket price by the SGST amount so consumers receive the benefit, and comply with communication, display and verification requirements. Theatres must file returns, apply for refund within thirty days using Annexure II, produce accounts for verification, and obtain refund disbursement within 30 days after verification.

Nodal officer nomination for Industries Department meetings takes immediate effect for coordinated State Tax Department participation.
Shri Sujay Prakash Upadhyay, Additional Commissioner of State Tax (Headquarters, Bihar, Patna), is nominated as the Nodal Officer for participation in meetings of the Industries Department. The nomination takes effect immediately.

Anti-profiteering screening committee nomination of a state government representative under Uttar Pradesh GST rules.
Nomination of a State Government representative to the Uttar Pradesh Anti-Profiteering Screening Committee constituted under Rule 123(2) of the Uttar Pradesh GST Rules, 2017. The Committee is the State Level Screening Committee for anti-profiteering matters and consists of one State Government officer nominated by the Commissioner and one Central Government officer nominated by the Chief Commissioner. Ms. Yashu Rustagi, Additional Commissioner, Commercial Tax/State Tax, Uttar Pradesh, is nominated as the State Government representative.

Refund of taxes on airport retail sales enables retail outlets to claim tax refund for supplies to eligible outgoing tourists.
Retail outlets beyond immigration counters at international airports can claim refund of applicable taxes paid on inward supplies of duty paid indigenous goods when those goods are supplied tax free to eligible outgoing international tourists. Refunds are invoice based (not input tax credit), require GST registration, electronic records with an audit trail, and specific supporting documents (passport and boarding pass data, passenger declaration, invoice). Claims are filed monthly or quarterly in FORM GST RFD 10B (manually until online utility exists) with undertakings, GSTR 3B/GSTR 2A copies; officers validate via portal and GSTR 2A and sanction refunds with prescribed procedures and recovery measures.

GST exemption ceiling for RWA subscriptions limits taxability; exceeding the ceiling renders the full maintenance charge taxable.
Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the monthly contribution per member does not exceed the prescribed exemption ceiling. The exemption applies per residential apartment owned. If the RWA's annual aggregate turnover is below the statutory registration threshold, it is not required to register or pay GST even if monthly charges exceed the ceiling. Where turnover meets or exceeds the threshold and monthly charges exceed the ceiling, the entire maintenance amount is taxable. RWAs may claim input tax credit on inputs and input services used.

Proper Officers designation under state GST law clarifies assigned powers and enables extension of jurisdiction across zones and districts.
The order designates specified categories of officers as Proper Officers under the Himachal Pradesh GST Act effective 1 May 2018, assigning each rank and unit the GST provisions they administer; it confirms that district officers' territorial authority for the relevant provision extends to the whole district and that higher ranked officers and specified headquarters units have state wide jurisdiction, while authorising the Commissioner and zonal and district in charges to extend officers' jurisdiction as necessary.

Goods vehicle road checking instructions set inspection targets, night checks, transporter verification and continuous vehicle tracking compliance.
Instructions under the Uttar Pradesh GST framework regulate road checking of goods vehicles by mobile squad units through weekly deployment planning, recordal of checks, night inspections, and minimum monthly inspection targets by zone. The circular further prescribes reduced inspection benchmarks for sensitive goods, a minimum share of retail vehicle checks, physical verification of identified transporters, and continuous operation of Vehicle Tracking System equipment in squad vehicles.

Input Tax Credit reporting must be corrected in periodic returns to ensure proper fund apportionment and avoid scrutiny.
The circular directs taxpayers to report ITC and reversals precisely in GSTR-3B Table 4: total eligible ITC including amounts to be reversed in 4(A); reversals under rule 42/43 in 4(B)(1) and reversals under rule 37 or other reversals in 4(B)(2); net available ITC in 4(C) as 4(A) less 4(B); and ineligible or blocked credits in 4(D) distinguishing section 17(5) items in 4(D)(1) and section 17(4)/rule 38 and other ineligible credits in 4(D)(2).

Composition scheme opt-in deadline extended; intimation in Form GST CMP-02 and statement in Form GST ITC-03 required.
The corrigendum extends the deadline for a registered person to opt for payment of State tax @ 3% by filing intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and requires such person to furnish a statement in FORM GST ITC-03 as per sub rule (3) of rule 3.

GST exemption ceiling on RWA maintenance dictates taxability and registration when turnover thresholds are exceeded.
Supply of maintenance or subscription services by a Residential Welfare Association to its members is exempt from GST where charges are reimbursement or contribution for common goods and services and do not exceed the prescribed monthly ceiling per member. If the RWA's aggregate annual turnover exceeds the registration threshold, charges above the monthly ceiling render the entire amount taxable; if turnover is below the threshold, registration and GST are not required even if charges exceed the ceiling. RWAs may claim input tax credit on inputs, capital goods and input services used for such supplies. The ceiling applies per residential unit owned.

Entertainment services GST administration centralises registration, assessment, monitoring and collection within a dedicated jurisdictional ward.
GST administration for entertainment and luxury services is centralised through creation of Ward No. 209 (Entertainment), with jurisdiction extending across the National Capital Territory of Delhi. Registered dealers engaged in entertainment and luxury services are to be transferred to the specialised ward, and future registrations for entertainment activities are to be dealt with there. Officers appointed under the Delhi GST framework may exercise their statutory powers in relation to the ward.

Document upload requirement removed: licensed commodity licence no longer required for registration, easing compliance for applicants.
The circular deletes the prior requirement to upload a licence for licensed commodities as part of the documents for all types of registration. The condition that a licence showing the licensee's name, licence period, signature, stamp and seal be uploaded is withdrawn and the change applies henceforth. The circular is clarificatory only and traders with doubts are directed to seek further clarification from the issuing office.

Composition scheme option allows eligible small taxpayers to opt in and file specified GST forms for simplified tax compliance.
A registered person opting to pay State tax under the notification must file intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option for any place of business on a PAN applies to all places of business under that PAN and is effective from the start of the financial year or from the date of registration for new registrations. Chapter II of the rules applies mutatis mutandis subject to the stated exceptions.

Zero-rated supply: sending goods abroad for exhibition alone does not qualify; invoice arises on sale or on expiry of the prescribed return period.
Sending specified goods abroad for exhibition or on consignment without consideration does not constitute a supply and therefore is not a zero rated supply; such movements are treated as sale on approval, require maintenance of prescribed records and accompaniment by a delivery challan, and do not require bond or LUT. Tax invoices must be issued for quantities sold abroad at the time of sale and for unsold/ unreturned quantities on expiry of the stipulated period; refunds of input tax credit may be claimed only after issuance of the tax invoice and if otherwise eligible under the refund provisions.

Intermediary status: suppliers providing ITeS on own account are not intermediaries, facilitation-only providers are intermediaries.
The circular clarifies that a person who supplies ITeS services on his own account is not an intermediary, while a person whose role is limited to arranging or facilitating another's supply (pre delivery, delivery and post delivery support) is an intermediary. Where both own account ITeS services and facilitation services are supplied together, classification depends on facts and which service is the principal supply. A supplier not treated as an intermediary may qualify as export of services if statutory location, place of supply and convertible foreign exchange payment criteria are satisfied and the parties are not merely distinct establishments of the same person.

Airport retail outlets can claim refunds of taxes on indigenous goods sold tax-free to outgoing international tourists.
Retail outlets beyond immigration counters at international airports may claim refund of taxes paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible passengers against foreign exchange. Refunds are invoice-based, not input-service refunds, and require GST registration, electronic records with an audit trail, passenger identification and declaration, and submission of FORM GST RFD-10B with supporting GSTR-3B/GSTR-2A and invoices. Jurisdictional officers will validate returns, issue a single deficiency memo if needed, and sanction refunds by tax head with inter-authority disbursal procedures.

Post-sale discounts: distinguish price adjustment from consideration for dealer services to determine GST liability and ITC entitlement.
Where a supplier gives a post-sale discount without imposing further obligations, that discount may be excluded from the supplier's taxable value if subsection (3) of section 15 of the BGST Act is met. If the discount incentivises promotional services by the dealer, it is consideration for services and the dealer must charge GST while the supplier may claim input tax credit. If the supplier pays the dealer to reduce customer prices, that amount is added to the dealer's consideration for determining value of supply.

Jurisdictional processing of GST refund applications: incorrectly mapped filings must be processed by the receiving authority and portal mapping corrected.
Where the common portal forwards a FORM GST RFD-01A refund application to a tax authority because of incorrect mapping and electronic reassignment is not available, the authority receiving the application should process the refund without delay and subsequently inform the common portal of the incorrect mapping and request an update so future applications route to the correct jurisdiction.

Place of supply rules: port cargo handling and processing of temporarily imported goods governed by contractual location or export status.
Port activities related to cargo handling are ancillary and not services related to immovable property; their place of supply is determined under the IGST destination-based provisions applicable to services, depending on contractual terms between supplier and recipient. Services performed on goods temporarily imported into India for treatment or processing and exported without being put to any other use are governed by the special rule for services on temporarily imported goods, and their place of supply is determined accordingly rather than by the general performance-location rule.

GST on penal interest: penal interest charged by a seller is taxable, while financier charged interest on loans is exempt.
Clarifies GST treatment of penal interest on delayed EMIs: penal interest charged by the goods seller is included in the value of the taxable supply and is taxable, whereas penal interest charged by a financier in connection with a loan qualifies as interest for loan services and is exempt; non interest service fees or other charges relating to loan facilitation are not exempt.