GST audit suspension during COVID-19 halted trader inspections, barred ADT-01 notices, and paused pending audit action.
Suspension of taxpayer audit and inspection under the GST audit process was directed in view of the rapidly increasing COVID-19 pandemic. Until further orders, trader inspections in audit matters were to remain suspended and no Form ADT-01 notice was to be issued in any case. Where ADT-01 had already been issued, all further action was also to remain suspended, while preliminary pre-ADT-01 activities were to continue under earlier instructions.

GST registration functions are allocated among State Tax officers by territorial jurisdiction, taxpayer category, and applicable pecuniary limits.
GST registration functions under the Rajasthan Goods and Services Tax Act, 2017 are assigned to specified State Tax officers. Joint Commissioners, Deputy Commissioners and Assistant Commissioners in regular Circles or Wards are authorised for registration-related functions within their territorial jurisdictions. Joint Commissioners and Deputy Commissioners in regular Circles handle registration functions for casual taxable persons and non-resident taxable persons undertaking supplies. Specified functions remain subject to applicable pecuniary limits, and the relevant Additional Commissioner (Administration) may reallocate work where an assigned officer is unavailable.

COVID-19 relaxation of functional targets shifts enforcement to intelligence-based checks and revised physical verification timelines.
Monthly functional targets for Mobile Squad and Enforcement Units were kept in abeyance due to the second wave of COVID-19. Enforcement was to proceed on an intelligence-based footing using GST, E-Way Bill and ComtaxUP data, with vigilance and caution. The instruction for physical verification in all GST registration cases was also relaxed, and verification for registered persons generating E-Way Bills for inward or outward supplies exceeding Rs. 50 lakh was to be completed within 20 days of registration.

E-way bill compliance for split consignments triggers detention and transit action under GST transport rules.
Action under section 129 is to be taken where goods are transported in violation of section 68 and rule 138. If a seller splits a consignment exceeding the prescribed value into multiple invoices below the threshold for the same buyer and does not generate E-Way Bill-01, the consignment is to be treated as a rule 138 violation. For perishable, hazardous, or time-sensitive goods, the payment period under section 129(6) may be reduced, disposal may be made under rule 141(2), and the proceeds are to be kept in FDR form and adjusted against tax, interest, penalty, or other dues.

Delegated litigation-signing powers permit designated senior officers to execute specified tribunal filings subject to prior approval.
Delegation of litigation-signing powers authorises Special Commissioners, Additional Commissioners and Joint Commissioners to sign departmental replies, affidavits, counter-affidavits and appeals. The authority covers filings before the National Company Law Tribunal, Debt Recovery Tribunal and National Company Law Appellate Tribunal, subject to prior approval of the Commissioner (State Tax).

Form C concessional purchases are restricted to resale and manufacturing, excluding mining, electricity and telecommunications use.
Concessional Central Sales Tax purchases against Form C are available only where specified goods are intended for resale or for use in manufacture or processing for sale. Petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption cannot be purchased inter-State against Form C for use in mining, electricity generation or distribution, or telecommunications networks. The communication is clarificatory and is not intended for legal interpretation of statutory provisions.

Deemed export refunds: recipients may claim tax refund while availing ITC, with portal debit required to avoid dual benefit.
Recipients of deemed export supplies may claim refund of tax paid and are not precluded from availing input tax credit on the same invoices; the portal, however, requires debit from the electronic credit ledger to prevent dual benefit. The earlier circular's restriction on recipients foregoing ITC when claiming refund is modified: recipients must furnish an undertaking identifying invoices and returns and declaring the supplier has not claimed refund, while supplier-filed refunds still require specified documentary undertakings.

Quarterly Return Monthly Payment Scheme allows quarterly GSTR-3B with monthly tax payments, subject to eligibility and payment rules.
QRMP permits taxpayers with up to five crore turnover to file quarterly GSTR-3B while making monthly tax deposits for the first two months; eligibility is GSTIN-wise and subject to turnover thresholds and specified opt-in/opt-out windows. Outward supplies are reported quarterly in GSTR-1 with an optional IFF for selected invoices in the first two months. Monthly payment may be by a system Fixed Sum Method (pre-filled PMT-06) or Self-Assessment, deposits reserved to offset quarterly liability on filing GSTR-3B, with interest and late-fee consequences where prescribed.

Amnesty scheme offers waiver of interest and penalties and conditional settlement of pre GST arrears by taxpayers.
Amnesty Scheme 2021 permits electronic opt in settlement of specified pre GST arrears by granting full waiver of interest and penalties and a reduction of principal for lump sum or installment payment, subject to exclusion of certain KGST era dues from reduction. Taxpayers must withdraw pending appeals, receive credit for earlier tax or amnesty payments (excluding penalty payments), and complete payments within prescribed timelines; default on installments revokes relief and restarts recovery. Assessing authorities verify options electronically and permit e payment, with provisions for representation and district level outreach.

Dynamic QR Code requirement on B2C invoices: QR content and payment cross reference rules determine compliance.
Clarifies that the Dynamic QR Code requirement applies to B2C tax invoices by registered persons above the turnover threshold, subject to specified exclusions and excluding supplies treated as B2B for e invoicing (including exports). The QR Code must include supplier identifiers, payment details, bank account/IFSC, invoice number/date, total value and GST breakup and be scannable for digital payment. An invoice that displays the QR Code or records a cross reference to the payment (transaction id, date/time, amount and mode) is deemed compliant; post invoice payments require provision of the QR Code on the invoice.

Suspension of registration for return discrepancies: affected taxpayers must respond timely or face cancellation proceedings.
Sub-rule (2A) permits suspension of registration where comparison of returns, GSTR 1 outward details, or supplier derived inward supplies reveal significant differences indicating contravention and immediate threat to revenue; affected taxpayers are to be intimated electronically (FORM GST REG 31 or, pending portal functionality, FORM GST REG 17 on dashboard) and must explain within the prescribed reply period why their registration should not be cancelled, submitting responses via FORM GST REG 18 for proper officer examination leading to either FORM GST REG 20 (drop/revocation) or FORM GST REG 19 (cancellation).

Deemed export refund: recipients may claim refund while availing input tax credit, portal debit clarified to prevent dual benefit.
Recipients of deemed export supplies may claim refund while availing input tax credit; the circular removes the prior administrative bar and explains that the portal requires debit of equivalent refundable ITC from the electronic credit ledger to prevent dual benefit. It revises undertaking requirements for recipient claimants. The circular also extends relief for misreported zero-rated supplies in GSTR-3B, allowing refund filings subject to aggregate declared integrated tax/cess, and clarifies that the amended capped valuation of zero-rated goods applies in computing adjusted total turnover under rule 89(4).

GST audit framework under Assam law sets manual procedures, taxpayer duties, advance notice, record checks, and time-bound reporting.
GST audit under the Assam Goods and Services Tax Act is to verify turnover declared, taxes paid, refunds claimed, input tax credit availed and overall compliance by registered taxpayers. The instruction prescribes manual audit procedures until the electronic module becomes functional, including case allocation, advance notice in FORM GST ADT-01, examination of records and returns, confidentiality, peer review of draft reports and time-bound completion. It also sets out taxpayer rights, duties, indicative documents to be produced and record-maintenance requirements for audit monitoring.

Refund eligibility under GST clarified for deemed exports, zero-rated supply reporting errors, and adjusted total turnover calculation.
Clarifies that recipients of deemed export supplies may claim refund subject to prescribed undertakings, extends the relaxation for wrongly reported zero-rated supplies in FORM GSTR-3B for specified periods, and confirms that the amended valuation of zero-rated supply of goods applies equally while computing adjusted total turnover under Rule 89(4) for refund of unutilised input tax credit.

Deemed export refund entitlement clarified: recipients may avail input tax credit while claiming refund, subject to portal debit requirement.
Recipients of deemed export supplies may claim refund of tax paid and are not statutorily barred from availing input tax credit on invoices for which refund is claimed; paragraph 41 of the earlier circular is amended accordingly. The portal requires debiting the equivalent ITC from the electronic credit ledger to prevent dual benefit, and the claimant must furnish an undertaking limiting refund to invoices in the relevant statement and declaring the supplier has not claimed refund. The definitionally amended cap on turnover of zero rated supplies applies when computing Adjusted Total Turnover under Rule 89(4), affecting refund calculations.

Dynamic QR Code requirement for B2C invoices clarified with data, deemed compliance, and exceptions.
Clarifies that the Dynamic QR Code requirement under Notification No.14/2020 State Tax applies to B2C tax invoices issued by registered persons exceeding the aggregate turnover threshold, excludes certain supplier categories and OIDAR and export supplies treated as B2B for e invoicing, prescribes specific data elements to be contained in the QR Code (GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value and GST breakup) and provides that an invoice is deemed compliant if it displays the QR Code or records a payment cross reference (transaction id/date/time/amount/mode), with special rules for electronic payment interfaces, pre paid supplies and supplies via e commerce operators.

Deemed export refund: recipients may claim tax refund while availing ITC, with portal debit requirement upheld.
Recipients of deemed export supplies may claim refund of tax paid even if ITC has been availed, though the portal requires debit of the equivalent ITC from the electronic credit ledger when filing refund applications; para 41 is amended to remove the previous prohibition and sets out undertaking and declaration requirements. The earlier relaxation for misreporting zero-rated supplies in GSTR-3B is extended subject to refund claims not exceeding the aggregate integrated tax/cess declared in columns 3.1(a)-(c). For Rule 89(4) refunds, Adjusted Total Turnover must include export/zero-rated goods turnover as determined under the amended definition, applying the 150% cap to that turnover.

Deemed export refund claims permit recipient input tax credit, while capped export turnover applies consistently in refund calculations.
Recipients of deemed export supplies may avail input tax credit while claiming refund, subject to undertakings that the supplier has not claimed refund and that the claim is limited to eligible invoices and input tax credit reflected in the valid return. Refund relief for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, within the aggregate tax declared in Tables 3.1(a), 3.1(b), and 3.1(c). The capped value of export goods must also be used in Adjusted Total Turnover under the unutilised input tax credit refund formula.

Deemed export and zero-rated refund claims allow input tax credit, while capped export values govern adjusted turnover calculations.
Recipients of deemed export supplies may avail input tax credit and claim refund, subject to debit of available credit and declarations that the supplier has not claimed refund. Refund relaxation for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, subject to the aggregate tax declared in the relevant tables. For unutilised input tax credit refunds on zero-rated supplies, the capped value of exported goods also applies in calculating Adjusted Total Turnover.

Refund of deemed export tax: recipients may claim refunds while availing ITC, with portal debit to prevent dual benefit.
Recipients of deemed export supplies may claim refund of tax paid while availing ITC; the portal requires debit from the electronic credit ledger when refund of ITC is claimed to prevent dual benefit, and paragraph 41 of the earlier circular is modified to require prescribed undertakings and supplier/recipient declarations. The relaxation permitting filing refund applications for misclassified zero-rated supplies in GSTR-3B is extended to the revised period subject to aggregate declaration limits. For refunds under the statutory formula, the value of zero-rated/export goods included in Adjusted Total Turnover must follow the amended capped definition of turnover of zero-rated supply of goods.