GST exemption for catering to educational institutions extends to food served in schools and Anganwadis regardless of funding source.
Services provided to an educational institution by way of catering, including mid-day meals, are exempt from GST. The exemption extends to food supplied in schools and pre-schools, and Anganwadis are covered as educational institutions because they provide pre-school non-formal education. This applies irrespective of funding from government grants or corporate donations, and includes food served in Anganwadis and schools under the stated exemption entry.

Revocation of GST registration cancellation: late applications may receive recorded-reason extensions through manual processing until portal functionality becomes available.
FORM GST REG-21 for revocation of cancellation of GST registration must ordinarily be filed within 30 days of service of the cancellation order. On sufficient cause and recorded reasons, the Additional Commissioner may extend the period by up to 30 days and the Commissioner may grant a further extension of up to 30 days. Until portal functionality is available, late applicants must request extension by letter or email through the proper officer, who forwards the matter to the competent authority for decision.

Extension of time to seek revocation of cancelled GST registration allows proper officers to grant delays on sufficient cause.
The SOP implements an administrative mechanism for extension of time to apply for revocation of cancellation of registration on proof of sufficient cause and recorded reasons. Taxpayers must apply to the proper officer who forwards requests to the divisional Joint Commissioner for the earlier extension band and to the Additional Commissioner for the later band; competent authorities may grant or refuse extensions in writing, require personal hearing where appropriate, and on grant the proper officer shall process the revocation application under existing law.

Opportunity to be heard: Tax authorities must follow prescribed GST notice and procedure before raising demands.
Tax demands under the TGST Act, 2017 must be raised only after following the statutory procedure and issuing prescribed notices; jurisdictions have been observed initiating non-filer assessments and enforcement without issuing the required notice to return defaulters and without following the procedure set out in the GST scheme and applicable SOP. Taxpayers must be afforded a reasonable opportunity to present their case before demands are finalized or recovery actions commence.

GST registration verification for coal-traders targets bogus filings, e-way bill misuse, and high-risk compliance patterns.
Physical verification, desk scrutiny and continuous monitoring of GST registrations of coal-traders are directed to detect bogus or fictitious registrations, mismatch between e-way bill generation and return disclosures, nil return filing despite large dispatches, and other indicators of tax evasion. Jurisdictional officers must identify high-risk taxpayers from GST and e-way bill portal data, verify business addresses, documents, banking details, premises and financial capacity, and suspend or initiate cancellation proceedings where suspicious activity is found. New registration applications must also undergo due verification before grant, with regular monitoring of analytical reports and e-way bill patterns.

High-value e-way bill scrutiny targets newly registered dealers linked to bogus input tax credit and tax evasion.
Action is prescribed for newly registered persons generating high-value e-way bills within a short period after registration. The registration documents are to be examined and the declared business premises are to be informally verified, especially where no real business activity is found or where e-way bills appear connected with bogus Input Tax Credit or tax-evasion transactions. Adverse State cases may lead to cancellation and further proceedings, while Central cases are to be referred for intelligence-based enforcement. Investigation units must also monitor MIS data monthly and report tax-evasion linkages.

Extension of time for revocation of cancelled registration permits consideration of delayed applications upon sufficient cause and recorded reasons.
Extension of time for revocation of cancelled registration is available on sufficient cause and recorded reasons. Revocation may ordinarily be sought in FORM GST REG-21 within 30 days of service of the cancellation order. For applications made within 60 days, a request stating grounds may be submitted to the proper officer and referred to the Deputy Commissioner. The same procedure applies, with necessary modifications, to applications made within 90 days. The proper officer processes the revocation application after the extension decision.

Internal review cell to examine tax orders and recommend appeals or revision under OGST procedural provisions.
Creation of an internal review cell to examine orders and Range Head recommendations for legality and propriety, and to advise the Commissioner on whether to pursue appeals before the first appellate authority or the Appellate Tribunal or to initiate revision proceedings; SR Section officers will staff the cell and assist in framing grounds and ensuring authorised, timely filing by Range officers.

Place of Supply declaration required: suppliers from any state may supply oxygen cylinders, must report in tax return.
The Department of Health & Family Welfare may procure oxygen cylinders and related items from suppliers with valid GSTIN issued by any State or Union Territory, limited to those healthcare items. As a condition of supply the supplier must declare the Place of Supply in Table 3.2 of the relevant GSTR 3B return to protect the State's revenue.

Extension of time to apply for revocation of cancellation of registration permits administrative extension subject to recorded reasons and review.
The SOP implements the statutory extension mechanism allowing applicants who file for revocation of cancelled GST registration after the ordinary period to request additional time by showing sufficient cause; requests are submitted to the proper officer, forwarded to the Joint/Additional Commissioner for examination and written reasons, who may grant extension or offer a hearing, after which the proper officer processes the revocation application; a similar staged procedure applies for subsequent extension stages and remains until GSTN portal functionality is available.

Revocation of cancelled registration permits delayed applications where sufficient cause supports an extension request within the prescribed window.
Revocation of cancelled registration may be applied for in FORM GST REG-21 within 30 days of service of the cancellation order. Where the application is delayed but remains within the extended period, the registered person must request extension by letter or email through the proper officer, stating grounds. The jurisdictional extension authority may allow it upon sufficient cause and recorded written reasons, and may grant a personal hearing before rejecting a request. The proper officer then processes the revocation application according to law.

Revocation of registration cancellation time limit extension under Assam GST requires sufficient cause and recorded reasons.
Extension of the time limit for applying for revocation of cancellation of registration under the Assam GST framework is to be handled through a uniform procedure until GSTN functionality for FORM GST REG-21 is available. A registered person may seek extension by letter or e-mail after 30 days but within 60 days, and a similar procedure applies where the request is made after 60 days but within 90 days. The Joint or Additional Commissioner may extend the time limit on sufficient cause being shown and reasons recorded in writing.

Extension of time limit for revocation of cancelled GST registration allows delegated officers to grant extensions on sufficient cause.
Extension of time limit to apply for revocation of cancellation of GST registration is available on sufficient cause being shown and requires reasons recorded in writing. Applicants applying beyond the initial period may request extension by letter or e mail to the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant the extension after examining grounds or may grant a personal hearing if not satisfied; decisions and reasons are communicated to the proper officer, who then processes the revocation application. The Commissioner may further extend the period.

Nodal Authority appointment for customs certification of Covid-19 relief imports ensures coordinated clearance for distribution materials.
Appointment of a Nodal Authority for issuance of certificates to customs authorities authorising import of Covid-19 related relief materials meant for distribution. Dr. Sudip Bhowmik, TCS, Deputy Commissioner of Taxes, is designated for this function, with contact details provided for coordination. The order is issued pursuant to the Ministry of Finance communication on certification for customs clearance of such relief imports.

Deemed export refund entitlement clarified: recipients may claim refunds with ITC debit and adjusted turnover rules apply.
Removes a prior restriction preventing recipients of deemed export supplies from availing ITC when claiming refunds while requiring debit of the equivalent ITC from the electronic credit ledger to avoid dual benefit; extends relaxation for misreported zero rated supplies in GSTR 3B allowing refund filings up to 31.03.2021 subject to aggregate table caps; and directs that the amended 1.5x cap on turnover of zero rated goods applies when computing Adjusted Total Turnover under Rule 89(4), illustrated by an example.

Interest relief measures for delayed GST returns reduce rates and conditionally waive late fees if returns filed within specified periods.
Sets out phased interest relief and conditional late fee waiver for delayed GST returns: for larger taxpayers an initial nil interest window followed by a reduced interest period before resumption of the normal rate; for smaller taxpayers an extended nil interest window and subsequent reduced interest period before normal rates apply; late fee waiver applies only if returns are filed within dates specified in the notifications, otherwise late fee accrues from the original due date until filing.

IRP/RP registration and related GST compliance clarified; extensions and authorized signatory procedures provided for COVID affected periods.
Clarifies GST compliance for insolvency professionals and COVID affected taxpayers: IRP/RP registration deadlines are extended and corporate debtors who have filed prior GST returns need not obtain separate registrations; replacement of IRP by RP constitutes a change of authorized signatory rather than a fresh registration. Merchant exporter export period and due date for FORM GST ITC 04 are extended where the original compliance period fell within the COVID affected window. Field formations must apply these interpretations and may assist with authorized signatory amendments.

GST refunds and adjustments: credit notes, refund vouchers or prescribed refund forms govern reversal of tax and excess payment claims.
Where a tax invoice was issued and GST paid on an advance or on goods later returned, the supplier must issue a credit note and declare it in the return to adjust tax liability; a separate refund claim is unnecessary unless no output liability exists, in which case a claim for excess tax payment may be filed through the prescribed refund procedure. If advances were recorded by receipt voucher without issuance of invoice, the supplier must issue a refund voucher and may apply for refund as excess payment under the prescribed refund form.

Reduced Interest Relief for GST returns: conditional nil/low interest and late-fee waivers subject to filing by specified dates.
Clarification prescribes COVID-19 relief measures under West Bengal GST: extended filing windows for composition scheme statements and annual returns; conditional reduced interest (nil for initial 15 days then a lower rate) and waiver of late fees for FORM GSTR-3B for Feb-Apr 2020 subject to filing by specified cut-offs and turnover thresholds; waiver of late fees for FORM GSTR-1 if filed by the extended date; cumulative application of rule 36(4) for Feb-Aug 2020 with adjustment in Sept 2020 return; extension of e-way bill validity and suspension of time limits for certain withholding, collection and other returns until the extended date.

Master Data Bank of large taxpayers strengthens return monitoring, scrutiny, audit selection, and enforcement through field-level data entry.
Creation of a Master Data Bank of large taxpayers was directed to support effective monitoring of returns, scrutiny, tax audit selection, and enforcement activity. A menu titled Large Tax Payer's Master Data Bank was made available in the S.I.B. Entry Module for registered taxpayers with turnover exceeding Rs. 5 crore, and officers were instructed to complete the required field-level entries through their S.I.B. Entry login by the specified date.