GST rate on Rab classified: taxable when pre-packaged and labelled, nil when otherwise; past-period treatment regularised.
Rab is classified for GST purposes as taxable when supplied in pre-packaged and labelled form and nil-rated when supplied otherwise; this classification and rate treatment have been regularised for past periods on an "as is" basis to remove divergent interpretations. State authorities are directed to implement the Ministry of Finance/Tax Research Unit circular to ensure uniform application and to report any implementation difficulties to the Board.

Job-work time-limit extensions may be granted by the designated officer within jurisdiction for inputs and capital goods.
Extension of job-work time limits under the second proviso to section 143(1) of the Gujarat Goods and Services Tax Act, 2017 is assigned to the Joint Commissioner within that officer's jurisdiction. The authorised function covers extension of the one-year period for inputs and the three-year period for capital goods sent for job work, by further periods not exceeding one year and two years respectively.

GST classification of Rab clarified: pre-packaged labelled sales attract taxable rate, other sales attract nil rate.
Effective from 1 March 2023, Rab sold in pre-packaged and labelled form is subject to the notified taxable rate, while Rab sold other than pre-packaged and labelled is nil-rated; the circular regularizes past-period treatment on an "as is" basis and invites reporting of implementation difficulties.

GST classification of Rab: pre-packaged and labelled supplies attract a specified GST rate, other forms attract nil tax.
Supplies of Rab sold in pre-packaged and labelled form are subject to a specified GST rate from 1 March 2023, while supplies other than pre-packaged and labelled are nil-rated; past period treatment is regularized on an "as is" basis and implementation issues may be reported to the Chief Commissioner of State Tax.

GST classification on Rab clarified: pre-packaged labelled attracts reduced GST rate; unpackaged sales attract nil, past periods regularised.
Sales of Rab in pre-packaged and labelled form are subject to a reduced GST rate, while sales in forms other than pre-packaged and labelled are subject to a nil rate. The CBIC circular regularises past period treatment on an "as is" basis and is to be applied uniformly by States, with the State trade circular adopting the circular mutatis mutandis and inviting reports of implementation difficulties.

Input tax credit reconciliation framework governs proceedings on differences between ITC claimed in GSTR-3B and reflected in GSTR-2A.
Input Tax Credit discrepancies between ITC claimed in FORM GSTR-3B and details reflected in FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax framework. The framework prescribed under Circular No. 183/15/2022-GST applies with necessary modifications, as though issued under the State Act, for proceedings concerning such ITC differences.

GST statutory dues in finalized insolvency proceedings are governed by centrally prescribed clarification adapted under state GST law.
GST statutory dues for taxpayers whose proceedings under the Insolvency and Bankruptcy Code, 2016, have been finalised are governed by the central clarification as applied within Chhattisgarh. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, state GST administration applies that clarification, with necessary modifications, as though it were issued under the state enactment to ensure uniformity in proceedings.

GST procedural uniformity requires implementation of central clarifications, with necessary modifications, under the Chhattisgarh GST framework.
GST procedural uniformity is ensured under the Chhattisgarh Goods and Services Tax Act, 2017 by implementing, with necessary modifications, the provisions of Circular No. 186/18/2022-GST concerning various GST-related issues. The central clarification applies as though issued under the Chhattisgarh GST framework for uniformity in GST proceedings.

Limitation treatment under state GST law follows the adopted clarification on the applicability of statutory provisions.
Chhattisgarh applies the central GST clarification on the applicability of section 75(2) and its effect on limitation to the State GST framework. The clarification is adopted with necessary modifications and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, to ensure uniform application of the legal position on section 75(2) and limitation.

Refund applications by unregistered persons follow the adopted central GST procedure, with necessary modifications under the State GST framework.
Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to ensure uniform handling of refund applications filed by unregistered persons. The central GST procedure for filing such applications is adopted under the Chhattisgarh GST framework, subject to necessary State-level modifications. Unregistered persons seeking refunds must use the adopted procedural mechanism, which operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Specification of Proper Officer under Rule 144A assigns Deputy Commissioners to perform Rule 144A functions within jurisdictional limits.
The Commissioner of State Tax assigns the functions under Rule 144A of the Haryana GST Rules to the Deputy Commissioner of State Tax, subject to the condition that such functions shall be performed only within the Deputy Commissioner's territorial jurisdiction unless a specific jurisdiction is otherwise mentioned.

WBGST DIN introduced for GST communications; recipients can verify authenticity online and post facto DINs issued in exceptions.
The Directorate mandates electronic generation and prominent quoting of a WBGST DIN on specified GST communications issued by officers not below State Tax Officer from designated offices, except where GSTN portal numbers are used, communications originate from non-designated offices, or certain forms are manually issued outside office. The DIN's structure, verification via the Directorate website, and initial categories requiring DIN (summons, arrest memos, search authorisations, inspection notices and related notices/intimations) are prescribed. Technical or urgent field exceptions allow post facto DIN generation within three working days; absent DIN, communications are deemed invalid.

Appeal filing date rule: provisional acknowledgement treated as filing date when order is on portal; otherwise submit self certified copy promptly.
Amendment to Rule 108(3) provides that if the decision or order appealed against is uploaded on the common portal, the provisional acknowledgement date shall be the date of filing; if not uploaded, the appellant must submit a self certified copy within seven days of filing FORM GST APL-01, after which the Appellate Authority issues a final acknowledgement in FORM GST APL-02 and the provisional acknowledgement date is treated as the filing date, while late submission makes the submission date the filing date.

GST classification of Rab: rate for pre-packaged and labelled supplies and nil for others, effective from March.
Effective 1 March 2023, Rab sold in pre-packaged and labelled form attracts a GST rate, whereas Rab sold in any other form attracts nil GST; past-period treatment is regularized on an "as is" basis and implementation difficulties are to be reported to the Chief Commissioner of State Tax.

Return scrutiny automated module notifies taxpayers of annual-return discrepancies for online compliance and resolution.
An online module has been deployed to operationalize annual-return scrutiny: proper officers will use system-generated notices to inform taxpayers of discrepancies, quantify tax-related impacts where possible, and seek explanations within the prescribed period; acceptable explanations end further action, while unsatisfactory or unrectified discrepancies may trigger adjudicatory or recovery proceedings. The module supports attachment of additional officer-entered discrepancy points, automated PDF notice generation, transmission via the GST portal, and MIS-based monitoring by zonal and divisional authorities, with technical support routed to the headquarters IT/GST section.

Refund for unregistered persons: temporary registration and portal claims allowed for tax borne on cancelled advance contracts or policies.
Enables unregistered recipients who bore GST on advance payments for cancelled construction contracts or terminated long-term insurance to obtain temporary registration via PAN, complete Aadhaar authentication, provide PAN-linked bank details, and file FORM GST RFD-01 under 'Refund for unregistered person' uploading Statement 8 and the supplier's certificate. Refunds cannot exceed tax declared on invoices, are subject to the minimum statutory threshold, require separate applications per supplier/state, and rely on the supplier's cancellation letter as the relevant date where no receipt date exists; proper officers will process and issue FORM GST RFD-06 with a speaking order.

GST exemption for government-supplied mess accommodation and non-taxability of government subsidies to acquiring banks clarified.
Accommodation services supplied by armed forces and similar messes to personnel qualify as government-supplied services and are covered by the exemption for services provided by government entities when supplied to persons other than business entities. Incentives from the Ministry of Electronics and Information Technology to acquiring banks for RuPay debit card and low-value BHIM-UPI transactions are subsidies linked to the price of the service and are not consideration; accordingly they do not form part of the taxable value and are not taxable.

GST classification clarified: key goods reclassified and rates fixed affecting tariffs, cess applicability, and import rate eligibility.
Rab is classifiable under Tariff Heading 1702 attracting 18% GST. By-products of dal/pulses milling (Chilka, Khanda, Churi/Chuni) are fully exempt irrespective of end-use and interim transactions are regularized on an "as is" basis. Carbonated fruit drinks with fruit juice classify under HS 2202 99 and attract 28% GST plus Compensation Cess; snack pellets made by extrusion fall under tariff item 1905 90 30 with 18% GST. Compensation Cess higher rate applies to SUVs meeting all four specified specifications. Importers may claim lower IGST rates where eligible.

GST exemption for government mess accommodation; government-paid incentives for digital payments treated as non-taxable subsidies.
Accommodation services supplied by armed forces and similar government messes to non-business personnel are exempt as services supplied by government under Sl. No. 6 of Notification No. 12/2017-State Tax. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are subsidies linked to the service price, not consideration received for services by the Government, and therefore do not form part of taxable value and are not subject to GST.

Treatment of statutory dues under GST requires intimation and reduction of recovery where insolvency proceedings decrease liabilities.
Where insolvency proceedings under the IBC result in reduction of statutory dues payable by a corporate debtor, such IBC adjudications are covered by the term "other proceedings" in section 84 of the DGST Act, and the Commissioner must intimate the reduction to the taxable person and the authority handling recovery; the jurisdictional Proper Officer must issue Form GST DRC-25 to reduce any confirmed demand issued earlier and notify the appropriate recovery authority.