GST administration for companies under insolvency follows central guidance with necessary modifications to ensure uniform State GST implementation.
GST administration for companies subject to the Insolvency and Bankruptcy Code, 2016 is to follow the Central GST framework, with modifications necessary for application under the Chhattisgarh Goods and Services Tax Act, 2017. The State Tax Commissioner adopts the framework to ensure uniform implementation of GST provisions for companies undergoing insolvency proceedings.

Intermediary scope under GST is clarified by adopting central guidance for consistent application of GST law.
The scope of intermediary under the Chhattisgarh Goods and Services Tax Act, 2017 is clarified to resolve doubts and ensure uniform GST application. Guidance contained in Circular No. 159/15/2021-GST applies with necessary modifications under the State Act and operates as though issued under that Act for matters concerning intermediary services.

E commerce operator liability: platforms must pay GST on restaurant services supplied through them, not use ITC for payment.
E-commerce operators are required to pay GST on restaurant services supplied through their platforms; they need not collect TCS or file GSTR-8 for those services, but must continue TCS for other supplies not notified. ECOs already registered need not obtain separate registration; ECOs will issue invoices for restaurant services supplied through them. Restaurant supplies through ECOs by unregistered persons are taxable and included in the restaurant's aggregate turnover. ECOs may retain ITC on their inputs but must discharge GST on restaurant services in cash and should report such outward supplies in GSTR-3B and relevant GSTR-1 tables.

Refund of excess electronic cash ledger balances clarified: timelines and unjust enrichment rules do not apply; TDS/TCS treated as cash.
Applications for refund of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1); unjust enrichment certifications under rule 89(2)(l)/(m) are not required; TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used at the registered person's option, and any unutilised balance after discharge of dues is refundable under the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date of filing of the supplier's return under Explanation (2)(b) to section 54.

Dynamic QR code requirement relaxed where payment for India situated services is received via RBI approved modes.
Where a service recipient is located outside India but the place of supply is in India, an invoice issued to that recipient may be issued without a dynamic QR code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI; Circular No. 156/12/2021 is modified accordingly.

Refund of wrongfully collected tax: taxpayers may claim refund when supply classification is later found to be inter or intra State.
Clarification states that refunds for tax wrongfully collected under the JGST and IGST Acts are available when a supply's classification is later found to be inter State or intra State, whether discovered by the taxpayer or determined by tax authorities, provided the taxpayer pays tax under the correct head. Sub rule (1A) of rule 89 prescribes electronic filing of refund claims within a time limit measured from payment under the correct head or, for prior payments, from the notification date; refunds are excluded where adjustment was made by credit note.

Export of services: supplies by India incorporated group companies to foreign parents may qualify as export if other IGST conditions met.
Condition (v) excludes supplies between establishments that are "merely establishments of a distinct person," and a branch or agency is treated as an establishment in that territory. A foreign company's branch in India supplying to its foreign establishments therefore does not qualify as export. By contrast, a company incorporated in India and a foreign body corporate are separate persons; supplies by an India incorporated subsidiary or group company to the foreign parent's establishments outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are satisfied.

Input tax credit timing: debit note date governs financial-year time-bar, and e-invoice QR/IRN suffices for verification.
With effect from January 1, 2021, the date of issuance of a debit note (not the underlying invoice date) determines the financial year for the time-bar under section 16(4) of the JGST Act; ITC availment on debit notes on or after that date is governed by the amended provision. For e-invoices issued under rule 48(4), electronic production of the QR code embedding the IRN suffices instead of a physical tax invoice during movement. The restriction in the proviso to section 54(3) on refund of unutilized ITC applies only where goods are actually liable to and suffer export duty at export time.

Intermediary services definition clarified: intermediary arranges or facilitates main supply and excludes suppliers and subcontractors.
Scope of intermediary under the IGST Act: an intermediary is a broker, agent or any person who arranges or facilitates the supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods, services or securities on his own account. Key prerequisites are a minimum of three parties, two distinct supplies (main supply and ancillary intermediary service), the intermediary's subsidiary role as arranger/facilitator, and exclusion of subcontractors who provide the main supply on a principal-to-principal basis. Place of supply rules under section 13 apply only when supplier or recipient is outside India.

Extension of time-limit for revocation of cancellation of registration extended to September 30, 2021; further extensions conditional.
Where due date to apply for revocation of cancellation falls between March 1, 2020 and August 31, 2021, the filing deadline is extended to September 30, 2021 for registrations cancelled under clause (b) or clause (c); this extension applies regardless of application status (not filed, pending, rejected, on appeal, or rejected on appeal), and officers and appellate authorities must process or decide applications taking the extension into account. The circular further clarifies how administrative 30+30 day extensions under the proviso interact with this extension based on whether 30, 60 or 90 days had elapsed by August 31, 2021.

Extension of limitation applies to appeals and other judicial or quasi-judicial proceedings, not to routine GST compliances.
The circular clarifies that the Supreme Court's extension of limitation is limited to judicial and quasi-judicial proceedings-petitions, suits, appeals and similar lis-and therefore suspends limitation for filing appeals, reviews and revisions under the GST law until further orders. Taxpayer statutory compliances, original adjudication, investigatory and enforcement actions, and routine processes like scrutiny of returns and show-cause notices remain governed by statutory timelines or specific statutory extensions and are not covered by the Court's order.

Appeals without an Appellate Tribunal follow adapted central GST procedures to ensure procedural uniformity in GST administration.
Appeals under the Chhattisgarh Goods and Services Tax framework, where the Appellate Tribunal has not been constituted, are governed by the provisions of Central Circular No. 132/2/2020-GST, subject to necessary modifications. The adapted procedure applies under the Chhattisgarh Goods and Services Tax Act, 2017 to secure uniformity in filing such appeals.

Statutory timelines for refunds: portal grievance mechanism mandates prompt ward disposal and escalation to nodal officer.
A web based Refund Grievances Redressal Form on the DVAT Portal allows taxpayers to register pending refund grievances; EDP Branch forwards submissions to the Ward and Zonal incharge same day, the Ward in charge must dispose on merit within ten working days, Zonal incharges supervise daily and submit weekly reports, Special Commissioner I serves as nodal officer to monitor disposal and escalate persistent non compliance for APAR entry, and EDP Branch will inform taxpayers by SMS and email.

State Tax reimbursement for hotels and tour operators requires tax compliance, demand adjustments, subsidy set-off, sanction and budget-backed payment.
Reimbursement of State Tax due and deposited by eligible hotels and tour operators requires portal registration, one-time prescribed information, filing of all due returns, and deposit of tax in the prescribed manner. Applications may cover multiple tax periods. Reimbursement is adjusted against recoverable tax demands and applicable RIPS subsidy, and total benefits cannot exceed State Tax due and deposited for the relevant period. The proper officer sanctions reimbursement, after which payment is processed subject to budget allocation and compliance with applicable orders and guidelines.

Enforcement Reporting: vigilance and mobile squads must duplicate portal entries alongside boweb to ensure MIS-based monitoring.
Vigilance & Enforcement and Mobile Squad units must duplicate boweb actions on the departmental portal until MIS reports from GSTN are available; complete pending entries within one week. Vigilance units shall populate all entry-module menus except INS-01. Mobile Squad interceptions require obtaining an interception number via departmental SMS, generating a Case ID on boweb, and simultaneously registering transaction details and FORM GST MOV-09 on the departmental portal to ensure effective monitoring.

GST refund processing requires decisions within prescribed timelines, supported by premises verification and fortnightly compliance reporting.
GST refund applications must be decided within prescribed timelines, as delay beyond 60 days from receipt of an application may trigger interest liability. Refunds may be granted only after field verification of the applicant firm's registered premises to establish genuineness, with documentary records maintained by the proper officer. Signed fortnightly, ward-wise refund reports must record decisions, delayed and pending applications, sanctions, rejections and interest paid, and be consolidated for submission to the Commissioner, State Tax.

Extension of time limit for revocation of cancellation of registration: designated special commissioners to follow prescribed procedure for late applications.
Applications for revocation of cancellation of registration filed beyond sixty days but within ninety days from service of the cancellation order shall be processed by designated Special Commissioners following the SOP steps set out in paragraphs 3.1-3.3 of the original circular mutatis mutandis; other terms and conditions of the original circular continue to apply.

Bogus ITC claims require complete Enforcement Alert System entries, ITC blocking under Rule 86(A), and timely adjudication to monitor recovery.
Disciplinary units must enter details of every non-existent firm and related subsequent firms found after 01-07-2017 into the Enforcement Alert System Module by the deadline; for subsequent firms claiming bogus ITC based on such invoices, authorities must block ITC under Rule 86(A), complete adjudication within prescribed timeframes, and regularly update the module to enable effective monitoring of revenue recovery.

Audit completion extension under Section 65 granted due to GSTN portal glitches, new deadline set for affected audits.
Extension of time for completion of audits under the proviso to sub section (4) of section 65 of the WBGST Act, 2017 is granted for audits of the period from 1 July 2017 to 31 March 2018 that have commenced, because technical glitches in the GSTN Back Office portal impede required document upload and communication; such audits are extended until 31 July 2022 by order of the Commissioner, effective immediately.

Registration verification compliance directed to curb bogus firms, ensure full verification, and strengthen revenue protection monitoring.
Pending registration verification cases were found to be substantial in the departmental VAT MIS, including recent and earlier registrations, and the delay was considered a serious concern because it may allow bogus firms and cause revenue loss. All Additional Commissioners were directed to ensure 100% completion of registration verification in their zones, regularly review pending matters, and submit fortnightly reports to headquarters, while headquarters would also conduct regular monitoring.