Refund for unregistered persons: temporary PAN registration and RFD-01 filing permit tax refunds when credit-note period has expired.
Enables unregistered recipients who bore GST on prepaid or advance-paid services to obtain refunds by taking temporary PAN-based registration, completing Aadhaar authentication, and filing Form GST RFD-01 under 'refund for unregistered person' with Statement 8, the supplier's certificate and supporting documents; refunds are limited to tax declared on the invoices, require separate applications per supplier or State, are available only where the credit-note period has expired, use the supplier's cancellation letter as relevant date when no receipt date exists, and will be processed by the proper officer with sanction in Form GST RFD-06.

Refund for unregistered person: temporary registration and portal filing enable tax refund where credit-note time has expired.
Enables unregistered recipients who bore tax on advance payments for services to obtain temporary registration on the common portal using PAN, complete Aadhaar authentication, enter a bank account in their name, and file FORM GST RFD-01 under the category Refund for Unregistered person with Statement 8, supplier certificate and supporting documents. Separate applications are required per supplier and per State/UT of supplier registration. If the supplier can still issue a credit note within statutory time, the credit note should be issued; where time has expired, the supplier's cancellation letter will be treated as the relevant date for refund limitation. The proper officer will process the claim and issue FORM GST RFD-06 with a detailed order.

Fake invoice transactions: demand and penalty clarification applies under state GST law with necessary modifications for uniformity.
Demand and penalty provisions relating to transactions involving fake invoices are to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The clarification issued under the Central Goods and Services Tax Act, 2017 applies, with necessary modifications, to proceedings concerning demand and penalty consequences arising from fake-invoice transactions, as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Accurate GST return reporting requires proper disclosure of inter-State supplies and ineligible input tax credit reversals.
Mandatory reporting of correct information on inter-State supplies, ineligible or blocked Input Tax Credit, and reversal of such credit applies in FORM GSTR-3B and FORM GSTR-1. The framework adopts relevant central GST procedural requirements, with necessary modifications, to ensure uniformity in furnishing inter-State supply details and reporting ineligible or blocked Input Tax Credit and its reversal.

GST procedural uniformity applies central clarifications under the State GST regime, subject to necessary State-level modifications.
Powers under the Chhattisgarh Goods and Services Tax Act, 2017 are exercised to ensure uniformity in GST-related procedures and actions. The clarifications contained in Central GST Circular No. 172/04/2022-GST are applied to proceedings under the State GST regime, with modifications necessary for State-level application. The incorporated clarificatory framework is treated as issued under the State GST law.

Inverted duty refunds for concessional supplies follow an adopted clarification to ensure uniform processing under state GST law.
Refund proceedings under an inverted duty structure involving supplies of goods under a concessional notification must follow the adopted clarification, with necessary modifications, for uniform implementation under the Chhattisgarh Goods and Services Tax Act, 2017.

Electronic credit ledger re-credit through FORM GST PMT-03A follows a uniform prescribed framework under the State GST regime.
Re-credit in the electronic credit ledger through FORM GST PMT-03A is regulated under the Chhattisgarh Goods and Services Tax Act, 2017 by applying the framework in Circular No. 174/06/2022-GST, with necessary modifications. This ensures uniform implementation of the prescribed re-credit mechanism under the State GST regime.

Electricity export refunds require filing unutilized input tax credit claims under the adapted GST refund framework.
Refund claims for unutilized input tax credit arising from the export of electricity are governed in Chhattisgarh by the filing mechanism prescribed in central GST guidance. The central refund framework applies with necessary modifications for operation under the Chhattisgarh GST regime and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

GST rate and exemption clarifications apply under the State GST framework with necessary modifications for uniformity.
Central GST clarifications concerning applicable rates and exemptions for certain services apply within the Chhattisgarh State GST framework. The Commissioner of State Tax declares their application under the Chhattisgarh Goods and Services Tax Act, 2017, subject to modifications necessary for State application. The clarifications operate as though issued under the State GST enactment to ensure uniform interpretation of service-rate and exemption matters.

GST treatment of liquidated damages, compensation and penalties follows the adopted framework for contractual and legal breaches.
GST applicability to liquidated damages, compensation and penalties arising from contractual or legal breaches is governed in Chhattisgarh through adoption of the central clarification on the subject. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, the State Tax Commissioner makes Circular No. 178/10/2022-GST applicable with necessary modifications, as though issued under that Act, for determining GST treatment of breach-related payments.

GST refund administration adopts central clarifications with necessary modifications to ensure uniformity in refund proceedings.
Refund-related proceedings under the Chhattisgarh GST framework are to be administered uniformly through implementation, with necessary modifications, of the provisions contained in Circular No. 181/13/2022-GST. Issued under section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, the incorporated refund clarifications operate as if issued under that Act and remain subject to adaptations necessary for application under the State GST framework.

Proper officer functions assign tax and input tax credit determination powers to Additional Commissioners, subject to audit, transfer and jurisdiction conditions.
The Additional Commissioner of State Tax is assigned proper officer functions to determine unpaid, short-paid or erroneously refunded tax and wrongly availed or utilised input tax credit. For non-fraud cases, the power applies where audit detects discrepancies or cases are assigned or transferred by the Chief Commissioner. The officer is also assigned determination functions for matters involving fraud, wilful misstatement or suppression of facts, subject to jurisdictional limits unless otherwise specified.

E-way bill compliance: mandated enforcement and fortnightly reporting for illegal transport of iron, steel and scrap.
Complaints of iron, steel and scrap vehicles entering Uttar Pradesh without e-way bills require the Additional Commissioner Grade-2 (V.S.) to stop such transport and the Additional Commissioner Grade-1 to review incidents regularly. Headquarters will monitor through fortnightly reports submitted in a prescribed format to the Sachal Dal Section e-mail, detailing zone, period, total vehicles checked, vehicles without e-way bills, vehicles reusing e-way bills, value of seized goods and deposit fines; strict compliance is mandated.

SGST reimbursement for Rajasthani film exhibitions requires return compliance, reduced ticket pricing, tax deposit, period-wise claims and demand adjustment.
Registered multiplexes and cinema halls seeking reimbursement equivalent to SGST for eligible Rajasthani film exhibitions must file prescribed forms, submit all due returns, and apply separately for each tax period. They must reduce the SGST component from ticket sales, deposit the calculated SGST into the treasury, and provide an affidavit confirming compliance and non-collection of SGST from viewers. Reimbursement is first adjusted against outstanding demands; where none exist, approval, budget allocation and payment proceed through the prescribed officers and forms.

Input tax credit on export transportation services remains available when foreign destination determines place of supply and IGST applies.
Transportation services for goods sent to a destination outside India, where supplier and recipient are both in India, have their place of supply at the foreign destination. The supply is inter-State, and IGST is chargeable because the supplier is in India while the place of supply is outside India. The Indian recipient may avail input tax credit of the IGST, subject to general eligibility conditions, apportionment rules and blocked-credit restrictions. The supplier must report the place of supply in GSTR-1 using code "96-Foreign Country".

Suspension of registration for discrepancies in GST returns triggers portal notice and a time-limited opportunity to respond before cancellation proceedings.
Provision for suspension of registration under sub-rule (2A) of rule 21A allows immediate suspension where return comparisons or other analyses show significant discrepancies indicating contravention and a threat to revenue; suspension is accompanied by an electronic intimation/notice (to be delivered via portal dashboard in FORM GST REG-17 until FORM GST REG-31 functionality exists) inviting the registrant to explain within a prescribed reply period, after which the proper officer may revoke suspension by FORM GST REG-20 or cancel registration by FORM GST REG-19 following examination and verification.

Subsidy characterization in GST: government incentives to acquiring banks treated as non taxable subsidy, not taxable consideration.
Accommodation services supplied by government messes to non business recipients are covered by the exemption at Sl. No. 6 of Notification No. 12/2017 State Tax (Rate). Incentives from MeitY to acquiring banks for RuPay Debit Card and low value BHIM UPI transaction promotion are classed as a subsidy linked to service price and not consideration for services, and therefore do not form part of taxable value.

GST classification: clarified tariffs, exemptions and cess applicability for Rab, dal by products, beverages, snacks and SUVs.
Clarifies GST classification and tax treatment: Rab is classifiable under tariff heading 1702; Chilka, Khanda and Churi/Chuni are fully exempt from GST effective 1 January 2023 with intervening transactions regularized on an "as is" basis; carbonated fruit beverages fall under HS 2202 99 and attract the higher GST and compensation cess applicable to carbonated beverages; extruded snack pellets are classifiable under tariff item 1905 90 30; compensation cess applies to SUVs meeting all specified technical criteria; importers may claim lower IGST rates where eligible under other notifications.

Subsidy exclusion from GST: government incentives to acquiring banks for digital payment transactions are not taxable.
Accommodation services provided by military and similar messes to personnel are treated as services supplied by government and exempt from GST when supplied to non business persons. Incentives paid by the central government to acquiring banks under the digital payments promotion scheme are subsidies directly linked to service price, not consideration for services to the government, and do not form part of the taxable value for GST purposes, hence not taxable.

GST classification clarifies codes and tax rates for Rab, dal by-products, carbonated fruit drinks, snack pellets, SUVs and imports.
Rab is classifiable under Tariff Heading 1702 and distinct from molasses. Dal/pulse milling by-products Chilka, Khanda and Churi/Chuni are exempt from GST from 1 January 2023 and interim matters are regularized on an "as is" basis. Carbonated beverages with fruit drink/juice fall under HS 2202 99 and attract the prescribed GST and Compensation Cess; an exclusion was added to Schedule II. Extruded snack pellets (fryums) fall under 1905 90 30 and attract the applicable GST. SUVs under heading 8703 meeting four specified specifications attract the specified Compensation Cess. Importers of goods in the annex to notification No. 3/2017 may claim a lower IGST rate where eligible under other notifications.