GST exemption on upfront lease amount applies where the long term lease amount is determined upfront even if paid in installments.
GST exemption applies to the upfront amount for long term leases of industrial or financial infrastructure plots where the amount is determined upfront; the exemption remains admissible even if that determined upfront amount is paid or payable in one or more installments.

GST exemption on seed testing and certification: seed tags supplied by agencies form part of an exempt composite service.
Seed testing and certification constitute a multi stage integrated supply; fees collected at registration, inspection, processing, sampling and issuance of certification tags form a composite supply exempt under Notification No. 12/2017 State Tax (Rate) Sl. No. 47 covering government services by way of testing/certification. Supply of seed tags by seed certification agencies to producers is part of that exempt service. However, tags procured by those agencies from other departments or manufacturers are taxable supplies of goods, classified according to the tags' predominant material.

Revocation of cancelled registration: applications permitted only after filing outstanding returns and completing interim returns within thirty days.
A Removal of Difficulty Order granted a one time opportunity to apply for revocation of registration cancellations; rule 23 provisos require that returns due up to the cancellation date be filed and amounts paid before filing an application, and that all returns for the period between cancellation and revocation must be furnished within thirty days of the revocation order; a further proviso allows applications despite portal restrictions for retrospective cancellations provided returns for the intervening period are filed within thirty days of revocation.

Input tax credit utilization: Integrated tax credit must be exhausted before using central or state tax credits under new guidance.
Integrated tax credit must be fully exhausted before Central tax or State/Union Territory tax credits can be utilised; rule 88A permits the Integrated tax credit to be applied toward Central and State/Union Territory liabilities in any order or proportion, provided the entire Integrated tax credit is consumed first. The circular explains the allowable permutations of set off among Integrated, Central and State/Union Territory tax credits, illustrates practical allocation alternatives, and directs taxpayers to continue using the current portal functionality until the new order is implemented.

360 profiling of sensitive commodity businesses directed to improve recovery records, entity tracking, and asset monitoring across zones.
360 profiling of companies and other entities engaged in the trade of sensitive goods and services is directed to strengthen recovery administration in cases where recoverable assets or traceable directors may be unavailable. Each zone is to maintain complete and updated information on company profiles, directors, shareholders, and assets of sensitive commodity businesses and related red-flag entities, with the Joint Commissioner (Corporate Circle) designated as the nodal officer for the exercise. The profiling is to be undertaken in a phased manner, beginning with the most sensitive commodity or service in the zone and the largest companies engaged in that trade, and must be completed by 30 October 2019.

Super 30 movie ticket SGST reimbursement requires theatres to reduce price by SGST and apply for refund after filing returns.
Registered theatres must indicate CGST and SGST on Super 30 tickets, reduce the ticket price by the SGST amount to pass the benefit to consumers, and may claim reimbursement equal to the SGST component by applying after filing the GST return. Theatres must communicate specified details within seven days, display a notice in the premises, make books available for verification, and apply within thirty days of filing; jurisdictional officers will verify compliance and disburse refunds within 30 days of the application.

Use officer designations that match whether the work is under GST or pre GST VAT provisions.
Designations appointed under the Rajasthan Goods and Services Tax Act, 2017 are to be used only for functions under that Act; pre GST designations continue to apply for VAT and other repealed Acts because service rules were not amended. Assessing authorities must identify the statutory basis of the work (RGST v. RVAT) and use the corresponding designation, including for processing pending rectification matters.

GST circular corrigendum extends revised clarifications across the Uttar Pradesh SGST framework for officers and trade bodies.
Corrigendum to the GST circular issued by the CBIC is circulated for use under the Uttar Pradesh SGST framework. The communication notes that clarifications earlier issued in relation to notifications on central tax rates were already extended for application in Uttar Pradesh through the corresponding state notifications and the parallel provisions of the Uttar Pradesh SGST Act. The revised circular is enclosed and subordinate officers are directed to bring the updated position to the notice of relevant trade organisations and act accordingly.

Extension of composition scheme filing deadline lets registered persons file FORM GST CMP-02 and furnish FORM GST ITC-03.
A registered person seeking to opt for payment of state tax under the composition levy must file intimation in the manner specified in sub rule (3) of rule 3 through FORM GST CMP-02 by selecting the category "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC-03 in accordance with sub rule (3) of rule 3; the corrigendum extends the filing deadline and invites reporting of implementation difficulties to the Department.

GST exemption on RWA maintenance charges clarified, with turnover and per-member thresholds determining taxability and ITC entitlement.
Supply of services or goods by an RWA to its own members for common use is exempt from GST where the charge does not exceed the prescribed per-member monthly ceiling; if the per-member charge exceeds the ceiling and the RWA's annual aggregate turnover meets the registration threshold, the entire amount charged is taxable. A person owning multiple apartments is treated as a member for each apartment for applying the per-member ceiling. RWAs below the turnover registration threshold need not register or pay GST even if per-member charges exceed the ceiling. RWAs may claim input tax credit on GST-paid inputs used in supplies.

Non supply of goods sent abroad for exhibition is not zero rated; invoicing and refunds arise only on sale or deemed supply.
Removal of goods for exhibition or consignment abroad is not a supply absent consideration or Schedule I applicability, and therefore not a zero-rated supply. Such removals qualify as sale on approval and must be accompanied by a delivery challan; no bond or LUT is required. A tax invoice is to be issued when goods are sold abroad or, if neither sold nor returned within the stipulated period, on the date the supply is deemed to occur. Refund of input tax credit for zero-rated supply is available only after the invoice is issued in accordance with the rules.

Intermediary status determines whether an ITeS provider qualifies as export of services under GST criteria.
The circular clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS who provide services on their own account are not intermediaries, whereas those who only facilitate a client's supplies are intermediaries. When both types of services are provided, intermediary status is fact specific and depends on the principal supply. A supplier who is not an intermediary may qualify as an export of services only if supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct establishment criteria are satisfied.

Post sale discount treatment under GST: conditional discounts are consideration for services and attract GST and ITC consequences.
Treatment of post sales discounts under GST turns on their nature and any dealer obligations. Discounts without further dealer action relate to the original supply and may be excluded from the supplier's value if section 15(3) conditions are met. Discounts conditional on dealer promotional activity are consideration for services supplied by the dealer and attract GST with corresponding ITC for the supplier. Discounts paid to enable reduced customer prices must be added to the dealer's value of supply; registered customers can claim ITC only to the extent of tax paid. Where discounts cannot be excluded, suppliers may issue financial/commercial credit notes but cannot reduce original tax liability; dealers need not reverse ITC if they adjust payment per the credit note and original tax charged.

Incorrect taxpayer mapping on GST portal permits the authority receiving the electronic transfer to process refund claims and request portal correction.
If the common portal has electronically transferred a refund application to an incorrect jurisdiction because of wrong taxpayer mapping and the portal lacks re-assignment capability, the receiving tax authority may process the refund claim without waiting for correction; once processing is complete the authority should inform the portal of the incorrect mapping and request an update so that subsequent applications route to the correct jurisdiction.

Place of supply rules govern port cargo handling and processing of temporarily imported goods, determined under IGST provisions.
Clarification states that cargo-handling and related port activities are ancillary and not services connected to immovable property, so their place of supply is determined under the IGST provisions applicable to services between supplier and recipient based on contractual terms. It also states that cutting and polishing of unpolished diamonds temporarily imported for processing and exported without being put to use fall within the temporary import exception, and their place of supply is determined under the IGST provision for services on goods temporarily imported for treatment or process.

GST treatment of sales promotion schemes clarifies taxability, valuation and input tax credit consequences.
Clarification addresses GST taxability, valuation and availability of Input Tax Credit for sales promotion schemes: free samples and gifts without consideration are not supplies except where Schedule I applies and therefore generally preclude ITC; "Buy One, Get One" offers are treated as combined supplies with tax determined by composite versus mixed supply classification and allow ITC for related inputs; invoice-time discounts that meet valuation conditions can be excluded from taxable value and permit ITC claims, whereas secondary post-supply discounts issued by credit note cannot be excluded under valuation rules and do not alter supplier ITC entitlement.

Refund eligibility for exporters and specified taxpayers clarified; prescribed returns suffice and misclassified zero-rated supplies accepted under conditions.
An ISD, composition taxpayer and non-resident taxable person need not file Form GSTR-1 or Form GSTR-3B to claim electronic ledger refunds; their respective returns (GSTR-6, GSTR-4, GSTR-5) suffice. Refunds for misdeclared zero-rated supplies/SEZ supplies will be permitted for the specified tax periods provided claimed integrated tax/cess does not exceed the aggregate amount reported across the relevant GSTR-3B columns. Refund of unutilized compensation cess credit on cessable inputs used in non-cessable final products is allowed for zero-rated supplies under bond or LUT, subject to restrictions on utilizing cess credit for IGST payment.

Zero rated supply treatment: goods sent abroad for exhibition are not zero rated until sold or deemed supplied after the prescribed period.
The circular clarifies that sending or taking specified goods out of India for exhibition or consignment does not constitute a supply at the time of removal because no consideration is received, and therefore is not a zero rated supply. Such movements require a delivery challan and maintenance of prescribed records; bond or LUT is not required. Supply is triggered and a tax invoice is required either on actual sale abroad or upon deemed supply after the stipulated statutory period; refund of input tax credit for zero rated supply may be claimed only after invoicing and if otherwise eligible under statute and rules.

Intermediary classification determines export of ITeS services under GST, affecting tax treatment for suppliers to overseas clients.
Clarification explains that a supplier who provides ITeS on his own account is not an intermediary, whereas a supplier who only arranges or facilitates a client's supply by providing support services will be an intermediary. When both ITeS and facilitation services are supplied together, intermediary status depends on which service is the principal supply. Suppliers who are not intermediaries may qualify as export of services if all statutory conditions-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and non-distinct person relationship-are satisfied.

Post-sales discounts determine GST treatment: unconditional discounts adjust original supply value, conditional discounts trigger service taxation.
Post-sales discounts are governed by clause (b) of sub-section (3) of section 15 and must be characterised by their true nature: unconditional discounts relate to the original supply and may be excluded from the supplier's value of supply if sub-section (3) conditions are met; discounts conditional on dealer promotional activities constitute consideration for a separate supply of services by the dealer, on which the dealer must charge GST and the supplier may claim input tax credit. Discounts enabling dealers to offer reduced prices to customers must be included in the dealer's value of supply, and receipt of financial/commercial credit notes does not compel the dealer to reverse ITC where the dealer pays the reduced net value and the supplier had charged original tax.