Refund sanction procedure requires speaking orders, documentary verification, and post-audit review for higher-value claims.
Refund claims under the Assam GST framework require a detailed speaking order with FORM GST RFD-06 setting out the factual and legal basis for sanction or rejection, including limitation, documents, return filing, pending dues, hearing details, case law, and the applicability of unjust enrichment where relevant. In refund categories such as accumulated ITC, zero-rated supplies, deemed exports, excess cash ledger, and other claims, the officer must verify ledger debit, computation, admissibility of ITC, statutory restrictions, and supporting records from GSTR forms, ICEGATE, BRC/FIRC, and SEZ documentation. Pre-audit is not required, but post-audit and review continue for refund claims of Rs. 1 lakh or more, subject to prescribed timelines.

GST return non-filers with high turnover face monitored compliance action and mandatory portal reporting of steps taken.
Direction to ensure timely filing of GST returns by traders having turnover above Rs. 5 crore who are identified as return non-filers through GSTN data, with departmental monitoring and upload of action taken on the portal. GSTN is to provide the list of non-filers by the 20th day of the month, assessing authorities must take necessary action under the rules against continued default, and the details of action taken are to be uploaded by the 30th day of every month. Zonal Additional Commissioners must personally monitor compliance on a division-wise, officer-wise and firm-wise basis.

Form GST MOV-09 upload procedure standardized for Mobile Squad enforcement actions to ensure uniformity and avoid duplication.
Vigilance/Enforcement and Mobile Squad units must follow a uniform procedure while generating and uploading Form GST MOV-09 on the BO System. In continuation of earlier instructions, only the PDF of the MOV-09 form generated on the system is to be uploaded as the attachment when issuing MOV-09, so that field action remains consistent, duplication of work is avoided, and enforcement monitoring is effective.

Delegation of powers: Commissioner delegates GST proviso authority to Additional and Joint Commissioners for administrative action.
Powers for the purposes of the proviso to sub-section (4) of section 65 of the Haryana Goods and Services Tax Act, 2017 are delegated by the Commissioner of State Tax, under sub-section (3) of section 5 of the Act, to the Additional Commissioner of State Tax and the Joint Commissioner of State Tax to enable them to perform the functions specified by that proviso.

Authorised Officer designation under GST Act delegates section 65 functions to specified state tax officers within jurisdictional limits.
The function of Authorised Officer for purposes of sub-section (1) of section 65 of the Haryana Goods and Services Tax Act, 2017 is delegated to the Deputy Commissioner of State Tax, Excise and Taxation Officer of State Tax and Assistant Excise and Taxation Officer of State Tax, with the condition that the functions shall be performed only within their respective jurisdictions unless specified otherwise.

Composition taxpayer monitoring tightened for e-way bill mismatches, ITC checks, and prescribed tax payment compliance.
Review of composition taxpayers under Section 10 revealed discrepancies in e-way bills, mismatches between invoice values and outward supplies, and inadequate examination of FORM GST ITC-01 when taxpayers cross the composition limit. Officers are directed to scrutinize inward supplies exceeding the threshold, reconcile doubtful entries with GSTR-1, GSTR-3B and GSTR-2A, verify stock capacity against the declared premises, ensure tax at 3% on declared turnover under Section 10(2A), and take regular legal action based on data and intelligence.

Seizure and provisional release under GST must follow statutory procedure, with fresh notices and appeal timelines for affected assessees.
Compliance with seizure and provisional release directions under the GST Acts was required in cases where goods and/or vehicles had been detained by enforcement units and later released under interim High Court orders on furnishing of security, bank guarantee or indemnity bond. The Supreme Court in M/s Kay Pan Fragrances Pvt. Ltd. held that release of seized goods must proceed strictly under the statutory mechanism in section 67 and the relevant rules, and that High Court orders inconsistent with those provisions should not be acted upon. The circular also directs fresh notices, communication of the High Court's later judgment, and treatment of limitation for appeals under section 107(1) against orders under section 129(3).

Pre-verification of GST registrations: matching core applicant data triggers Aadhaar authentication and physical verification to deter bill traders.
New GST registration applications must undergo Aadhaar Authentication and be matched against cancelled registration records on six parameters (place of business, PAN, mobile number, e mail ID, authorized signatory, bank account). Any match will trigger mandatory pre verification of the business premises by the jurisdictional proper officer; the IT wing will supply matched lists daily and Deputy Commissioners are to monitor enforcement.

Pre-registration verification prevents bill trading by matching identity, contact and banking data before granting GST registration.
Any new registration application that matches cancelled-registration data on any of six parameters - place of business, PAN, mobile number, e-mail ID, authorised signatory, or bank account number - must undergo physical verification by the jurisdictional proper officer in the prescribed manner. The IT wing will provide the matching list daily to base-circle officers, and Deputy Commissioners (Territorial) are to monitor implementation to detect and deter bill traders at entry.

Revocation of GST registration via appellate or court order now executable through a new electronic module on GST Pro.
A tested electronic module 'Revocation after Appeal / High Court Order' on GST Pro enables LGSTOs/SGSTOs to revoke cancelled GST registrations where appellate or High Court orders permit reversal. Proper officers must select the GSTIN, upload the appellate or High Court order PDF and the revocation proceedings, and complete actions using their Digital Signature Certificate. Officers with issues should raise grievances on GST Pro or contact the e-Governance section for assistance.

Online GST appeals against Mobile Squad orders must now be filed and admitted through the appeal module only.
Online appeals against orders of Mobile Squad and Vigilance/Enforcement units are to be handled through the GST appeal module after jurisdictional linking on the GSTN system. Form GST APL-01 filed against orders under section 129 or section 130, including TEMP I.D. orders, will appear on the login of the concerned appellate authority. The earlier manual appeal arrangement stands superseded, and only online appeals are to be admitted. Appellate authorities must also upload Form GST APL-04 for earlier disposed appeals in the BO system.

IT tool based revenue monitoring requires mandatory entry of every action taken case in the departmental module.
Departmental officers were directed to use BIFA and Red Flag inputs for further scrutiny and action, and to ensure that every case involving action taken on such inputs, together with the amount deposited from 01-04-2022 onwards, is mandatorily entered in the Entry Module. Each zone's target for additional revenue collection through IT-based action is to be monitored only on the basis of MIS data, since discrepancies had been noticed between deposit details and the BO system MIS for Form DRC-03 payments.

GST audit role allocation on BOWEB portal requires immediate revocation of unauthorized roles and prompt audit initiation
Role allocation for GST audit on the BOWEB portal was directed through the Sub-State Admin according to officer level: Senior Audit Officer at L-2, Audit Officer at L-3, and Junior Audit Officer at L-4. Any role assigned outside the prescribed table had to be revoked immediately, and the existing allocation arrangement would continue until changed. L-2 officers were also instructed to assign Team Head and Team Member roles to L-3 and L-4 officers for Category-A traders and initiate tax audit proceedings immediately.

Enforcement Officer role allocation enables issuance of FORM GST INS-01 for block-office and inter-zone investigators.
Sub-state administrators must assign the Enforcement Officer role to block-office officers to enable issuance of FORM GST INS-01. For cases requiring simultaneous multi-zone examination, subordinate officers will transfer the case ID on the Enforcement Module to the Zonal Additional Commissioner (Grade-1) login so that the Zonal Additional Commissioner can issue FORM GST INS-01 for officers of other zones; thereafter the Zonal Additional Commissioner will transfer the case ID to the relevant subordinate enforcement unit. If the Zonal Additional Commissioner also holds Additional Commissioner Grade-2 (V.E.) charge, the Joint Commissioner (V.E.) at headquarters may issue FORM GST INS-01 for other-zone officers.

Verification of contractor turnover required to reconcile PWD payments and TDS with GSTR-3B and report discrepancies monthly.
Verify that payments and TDS recorded on the Public Works Department's Chanakya Software correspond to equivalent supply turnover shown in GSTR-3B; collect corroborative information from the Executive Engineer of each PWD division, identify and quantify differences between PWD payments and contractor-declared supplies, treat variances as suspected tax for recovery, and submit a consolidated zone-wise monthly statement to the V.E. Section, headquarters.

Registration processing: physical appearance not required; officers may seek only relevant information or conduct premises verification when justified.
Applications for GST registration must be processed under Section 25 and the applicable rules, using documents listed in FORM GST REG-01; personal appearance and extraneous document requests are not required and should be discouraged. In cases of doubt or suspicion, the proper officer may call for information relevant to the application and, if warranted, conduct physical verification of business premises under Rule 25 of the HGST Rules, 2017. Requests for additional material must be pertinent, and implementation difficulties should be reported to the Department.

Input tax credit mismatch monitoring requires timely Section 73 action and mandatory entry of follow-up details.
Input tax credit mismatches between FORM GSTR-3B and GSTR-2A were identified in the GST MIS Red Flag Module for 2017-18 and 2018-19. Field officers are directed to complete proceedings under Section 73 within the prescribed limitation period and to mandatorily record the details of action taken in the departmental Entry Module for effective monitoring.

Taxpayer authorization for official visits required, central communication IDs mandated and blocked input tax credit subject to prioritized review.
Field officers must display identity and carry proper authorization before entering taxpayer premises; tax inspectors are limited to inspections under Rule 25 or participation in search, inspection or audit. Inquiry officers must provide a reasonable opportunity to complainants while discouraging repeated summonses. All communications must carry an online BO web system ID, with specified fallbacks and supervisory exemptions. Blocked input tax credit under Rule 86A must be reviewed by designated officers, unblocked when restrictions no longer apply, and prioritized if blocked for more than one year, consistent with circular guidance and GSTN automation.

Dynamic QR Code compliance on B2C invoices is aligned with central GST guidance for uniform State GST implementation.
Dynamic Quick Response (QR) Code compliance for business-to-consumer invoices is to be administered uniformly under the Chhattisgarh Goods and Services Tax framework in relation to Notification 14/2020-Central Tax. The corresponding central GST guidance on dynamic QR code applicability and compliance is applied, with necessary modifications, for implementation under the State GST law.

Input tax credit apportionment in business reorganisations follows a uniform framework under applicable GST provisions.
Input Tax Credit (ITC) apportionment in business reorganisation cases under Section 18(3) of the Chhattisgarh Goods and Services Tax Act, read with Rule 41(1) of the Chhattisgarh Goods and Services Tax Rules, is to follow a uniform framework. The framework prescribed in Circular No. 133/03/2020-GST applies with necessary modifications under the Chhattisgarh GST regime for determining the apportionment of ITC upon business reorganisation.