Refund procedure: rectified GST refund applications accepted under original ARN; re-credit of ITC not required.
When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must file the rectified refund application under the original ARN because the portal does not allow a fresh filing for the same period; re-credit of Input Tax Credit to the electronic credit ledger using FORM GST RFD-01B is not required at present and rectified applications under the earlier ARN will be accepted by jurisdictional authorities. Separately, exporters receiving capital goods under the EPCG Scheme are eligible to claim refund of IGST on exports despite restrictions applicable to certain importers under amended notifications; earlier circulars on these issues are superseded.

GST return reconciliation requires matching GSTR-1/2 with GSTR-3B and payment or adjustment of tax and ITC.
System-based reconciliation requires filing and correction of outward and inward statements so that FORM GSTR-2A auto-populates recipient data and the portal drafts FORM GSTR-3. The portal recalculates output tax and eligible ITC; where FORM GSTR-3 shows higher tax payable than paid in FORM GSTR-3B the taxpayer must pay the shortfall by debiting electronic cash or credit ledger with interest. If FORM GSTR-2 supports additional ITC, it is credited on submission of FORM GSTR-3 and may be used to meet increased tax liability. Unpaid GSTR-3B submissions remain subject to reconciliation and interest liabilities.

SEZ supply treated as inter-state; zero-rated status and refund only if supplies received for authorised SEZ operations.
Services of short term accommodation, conferencing, banqueting etc. to a SEZ developer or SEZ unit are treated as inter State supplies. Supplies to a SEZ developer or unit are zero rated and refund of unutilised input tax credit or integrated tax is available only if received for authorised operations with endorsement by the specified officer of the Zone. Fabric processors performing job work services are eligible for refund of unutilised input tax credit under the inverted duty structure since their output is a service.

Zero rated supplies: refunds of unutilized GST credit allowed with procedural condonation and specified documentation requirements.
Clarifies export-related refund eligibility and procedure under HPGST: drawback limited to basic customs duty does not bar refund of unutilized GST credit; delayed LUT filing may be condoned where exports are established; Table 9 amendments in GSTR-1 and GSTR-3B rectifications must be considered in refund processing; lower of GST invoice value and shipping bill value to be allowed for refund; only one deficiency memo per refund application with requirement to file a fresh application; transitional credits are excluded from 'Net ITC' for refund calculations; refunds under existing laws to follow prior-law procedures.

Generation of GSTR 2A and GSTR 1A extended to align availability with the revised GSTR 1 and GSTR 2 filing timelines.
The circular clarifies that, pursuant to the Act and Rules, details filed by suppliers in FORM GSTR-1 are to be made available to recipients in FORM GSTR-2A after the extended filing due date; recipients shall verify and amend those details and furnish FORM GSTR-2 by the extended deadline. For July 2017, FORM GSTR-2A details were available from 11 October 2017 and FORM GSTR-2 was to be furnished not later than 30 November 2017. FORM GSTR-1A reflecting recipient amendments will be available to suppliers from 1 December to 6 December 2017. The circular is effective from 6 November 2017.

Goods moved on approval basis may travel on delivery challan and attract integrated tax when supplied inter state.
Goods carried for approval may be transported within the State or to another State on a Delivery Challan, with an e way bill where applicable; the tax invoice may be issued upon delivery when the supply is accepted. Such movements resulting in supply in a different State are treated as inter state supplies and attract Integrated Tax. Suppliers may carry invoice books to issue invoices once supply is fructified. The clarification applies to similar goods and issues and is effective from the stated date.

Uniformity in GST circular implementation required; state formations directed to adopt central corrigendum and follow clarifications.
State field formations are instructed to adopt and implement the clarification contained in the Corrigendum to Circular No. 97/16/2019-GST issued by the GST Policy Wing. A corrigendum to State Circular No. 15/2019-GST is issued to ensure uniform application of GST provisions across Tripura, under the administrative powers of the State GST law, and the central corrigendum is annexed for compliance by state tax officers.

End Use Certificate guidance for imported goods awaits competent directions under the customs framework.
Guidance was issued on the question of End Use Certificate for imported raw materials, consumables and other goods sought by units registered under the State Tax Administration. The existing arrangement for issuance of such certificates lies under the Customs Tariff Act, 1975, and the referenced customs notification recognizes certificates issued by State Tax Administration officers for that purpose. Officers were advised to await detailed directions from the competent authority before issuing End Use Certificates in respect of imported goods.

Residential welfare association maintenance charges: GST exempt up to Rs.7500/month per member; entire amount taxable if exceeded.
Supply of services or goods by an RWA to its own members for common use is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; the exemption applies per residential apartment. An RWA with annual aggregate turnover of Rs. 20 lakh or more must register and pay GST if monthly charges per member exceed Rs. 7,500. If charges exceed the ceiling, the entire amount is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used for supplies.

Composition levy opt-in deadline extended; file CMP-02 and furnish ITC-03 to secure central tax composition benefit.
The corrigendum extends the deadline to opt for the composition levy central tax benefit by filing FORM GST CMP-02-selecting "Any other supplier eligible for composition levy"-until 30th September, 2019, and reiterates that such persons must furnish FORM GST ITC-03 in accordance with the applicable procedural provision.

GST exemption on RWA maintenance charges applies up to a prescribed monthly ceiling; exceeding it makes the full charge taxable.
Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the reimbursement or share of contribution does not exceed a prescribed monthly ceiling per member; if the monthly charge exceeds that ceiling the entire amount is taxable. An RWA with aggregate annual turnover below the registration threshold is not required to register or pay GST even if charges exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to make supplies to members.

Composition levy opt-in deadline extended; registered persons must file CMP-02 and furnish ITC-03 by revised due date.
Registered persons wishing to opt for State tax payment under the composition scheme must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and shall furnish a statement in FORM GST ITC-03 under sub rule (3) of rule 3; the Corrigendum extends the deadline for such filing and corrects the requirement to furnish the ITC-03 statement.

Composition levy opt-in deadline extended, permitting eligible suppliers additional time to file CMP-02 and ITC-03 compliance.
Eligible registered persons opting for the composition levy must file FORM GST CMP-02 as specified under sub rule (3) of rule 3 by selecting "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 deadline for filing the CMP-02 intimation and related ITC-03 compliance and allows reporting of implementation difficulties to the Chief Commissioner of State Tax; the corrigendum is deemed issued on the stated effective date.

Zero rated supply clarification: goods sent abroad for exhibition on approval are not zero rated until sale or deemed supply.
The circular clarifies that goods sent/taken out of India for exhibition or on consignment for export promotion do not constitute a supply at the time of removal unless they satisfy the tests of supply; such movements are not zero-rated supply. Registered persons must maintain prescribed records and accompany goods with a delivery challan. No bond or LUT is required at removal. If goods are sold abroad within the stipulated period, invoices must be issued on sale; if not sold or returned, supply is deemed at period expiry and an invoice must be issued then, after which refund claims for zero-rated supply may be pursued if eligible.

Intermediary classification under GST determines whether ITeS providers qualify as exports and may claim export benefits.
The circular clarifies that suppliers of ITeS who supply services on their own account (e.g., back-office operations, call centres, data processing) are not intermediaries, even when serving clients' customers; providers whose role is limited to arranging or facilitating supply (e.g., logistics, order placement, clearances, transportation, post-sales support) are intermediaries. When both types of services coexist, classification depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services benefits only if they satisfy the statutory criteria including recipient location, place of supply, and receipt of payment in convertible foreign exchange.

GST liability on RWA member contributions clarified for application under the Uttar Pradesh tax regime.
GST liability on monthly subscription or contribution collected by Resident Welfare Associations from members was clarified by reference to the central circular dated 22.07.2019. The clarification was stated to apply equally under the Uttar Pradesh Goods and Services Tax Act and Rules, and officers were directed to be informed so that compliance could be ensured accordingly.

Composition scheme opt-in deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03.
Registered persons opting for the composition scheme must file an intimation by submitting FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" (Sl. No. 5(iii)); the deadline for such intimation is extended to 30th September, 2019. Such persons must also furnish a statement in FORM GST ITC-03 as required by sub rule (3) of rule 3.

Composition levy intimation deadline extended for registered persons opting for State tax at 3% under GST.
The corrigendum revises the deadline for a registered person opting for payment of State tax at 3% under the composition levy benefit. The intimation is to be filed in FORM GST CMP-02 by selecting "Any other supplier eligible for composition levy," and the registered person must also furnish FORM GST ITC-03. The time limit is extended to 30 September 2019.

Airport retail outlets can claim invoice based refunds on indigenous goods sold tax free to outgoing international tourists.
Retail outlets beyond airport immigration may claim invoice based refunds of taxes paid on inward supplies of indigenous goods supplied to eligible outgoing international tourists; refunds exclude input services and require GST registration, maintenance of electronic records with an audit trail, passenger proof and declaration, and invoices showing no tax charged. Pending online utilities, claims are filed manually in FORM GST RFD 10B with undertakings, GSTR 3B and GSTR 2A documents; proper officers validate returns, may rely on GSTR 2A, issue refunds by tax head, coordinate interauthority payments, and recover improperly made refunds with interest. Effective 01.07.2019.

GST exemption on RWA maintenance: small monthly contributions to members exempt; excess renders the entire charge taxable.
Supply of services and goods by a Resident Welfare Association to its own members for common use is exempt from GST when the monthly contribution per member does not exceed the notified ceiling; if contributions exceed that ceiling the entire charge is taxable. An RWA below the annual aggregate turnover registration threshold need not register or pay GST even if per member contributions exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to supply members. The monthly ceiling applies per residential unit.