Extension of time to apply for revocation of cancelled GST registration extended to 30 September 2021 with specified extension rules.
Notification No. 34/2021-State Tax extends the due date to 30 September 2021 for filing applications to revoke cancellation of GST registration where the original due date fell between 1 March 2020 and 31 August 2021 and where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29; the extension applies to unfiled, pending, rejected and appealed cases and officers and appellate authorities must consider the notification when processing or deciding such matters.

GST classification of food services clarified: restaurant style cooking treated as restaurant service; ice cream parlors treated as goods.
Cloud and central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and taxed accordingly. Government funded coaching under the scholarships for students with disabilities is exempt as training fully funded by government. NSIL's satellite launches to recipients outside India qualify as export of services where place of supply rules are met. Overloading charges at toll plazas are treated as toll access charges and exempt. Renting or giving on hire of qualifying vehicles to State Transport Undertakings or local authorities is included within the exemption for such services. Granting mineral exploration and mining rights is classified as licensing services for the right to use minerals and, for the disputed 2017-2018 period, is regarded as taxable at the residuary standard rate. Admission to casinos/race clubs or sporting events is treated under the higher entertainment entry, while admission to amusement parks and rides falls under the other amusement entry; job work for manufacture of alcoholic liquor is excluded from the reduced job work entry for food and taxed at the standard residuary rate.

Scrutiny of GST returns for FY2017-18/18-19 uses risk-based selection, ASMT-10 notices, and reconciliation of returns and credits.
Selection of GSTINs for scrutiny is to be risk based using DGARM data; ward in charges act as proper officers to scrutinize returns using system sources (DGARM, GSTN, E Way Bill Portal), issue a compiled FORM GST ASMT-10 per GSTIN for the financial year, quantify discrepancies where possible, accept payment via FORM GST DRC-03 or explanations in FORM GST ASMT-11, conclude by FORM GST ASMT-12 if acceptable, or proceed to determination of tax and referral for audit/investigation where explanations or payments are not satisfactory.

Excess electronic cash ledger refunds not subject to time limit; TDS/TCS refundable and deemed export refund date follows supplier return
Refunds of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1) and do not require unjust enrichment certification under the refund rules. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash deposits, may be used at the taxpayer's choice to discharge liabilities from credit or cash ledgers, and any unutilised amount may be refunded as excess balance. For deemed exports, the relevant date for refund is the date of the return relating to those supplies, typically the supplier's return when the supplier pays the tax.

Dynamic QR Code requirement relaxed where payment from overseas recipient is received via RBI approved convertible foreign exchange or permitted INR.
Invoices issued to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code where payment is received by the supplier in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, clarifying the substitution of Entry SI. No. 4 of Circular No.14/2021 to remove doubt about applicability when payment is received via RBI approved modes.

GST classification and rates clarified for specified goods, fixing applicable tax treatment and procedural record requirements.
Clarification of GST classification and rates for a list of specified goods: fresh versus dried fruits and nuts (exemption limited to truly fresh produce), tamarind seeds classed as seeds with a taxable rate when not for sowing, copra excluded from coconut exemption, pure henna products taxed under heading 1404, value added supari and coated cardamom taxed as prepared foods, residues like Brewers' spent grain under heading 2303 attracting concessional rate, all goods under heading 3006 and 3822 covered by the respective concessional entries, original DGH essentiality certificate sufficing for intra-company stock transfers, separate taxation of UPS and external batteries, deemed 70:30 valuation for certain renewable projects, and uniform higher rate for fibre drums with past regularisation.

Extension of limitation applies to appeals against quasi-judicial orders, not to routine taxpayer compliances or statutory filings.
The Supreme Court's extension of limitation under GST applies only to filing appeals and proceedings for revision or rectification against quasi judicial orders before appellate authorities, tribunals and courts, and does not affect statutory timelines or notification based extensions for taxpayer compliances; applications for revocation of cancellation of registration remain subject to the time limits specified in the statute or notifications, with missed cases to be pursued by appeal before the relevant appellate authority.

GST refund for wrongly paid tax arises when supply classification later changes; claim must be filed within the prescribed time.
Tax paid under an incorrect GST head due to supply misclassification (inter State vs intra State) is refundable where the taxpayer pays tax under the correct head; "subsequently held" includes reclassification by the taxpayer or by tax authorities in any proceeding. The two year limitation for filing the electronic refund application is measured from the date of payment of tax under the correct head, or from the notification date where payment preceded the notification. Refunds are barred if tax has been adjusted through issuance of a credit note.

Input tax credit timing clarified: debit note date governs eligibility, with e invoice QR accepted and export duty exclusion for refunds.
The date for determining the financial year for input tax credit on debit notes is the date of issuance of the debit note; the delinking amendment governs credits availed on or after the amendment's effective date. Where an e invoice with an embedded IRN exists, the QR code may be produced electronically in lieu of a physical tax invoice during movement of goods. The refund restriction in the proviso applies only to goods actually subject to export duty; goods with nil or exempt export duty are excluded from that restriction.

SGST reimbursement for films: registered suppliers must file GSTR returns, submit FORM AR-1 with CA certification, and meet verification checks.
Reimbursement of SGST on specified films is an executive concession, not a statutory entitlement; it excludes B2B supplies and is available only to the registered supplier who issued the invoice after filing FORM GSTR-1 and FORM GSTR-3B. Applications must be submitted in FORM AR-1 with a CA certificate in FORM AR-2; the proper officer verifies activity, return filing, B2C declaration amounts and a minimum of ten sample tickets, then forwards recommendations to the Joint Commissioner (Range) who authorises sanction, while monthly FORM AR-3 reports are sent to Head Office.

Authorisation for physical verification of place of business delegated to Central Registration Unit officers, enabling approval for GST registration checks.
Authorisation is conferred to the Joint Commissioner/Deputy Commissioner, Central Registration Unit, State Tax, Jaipur to give approval for physical verification of place of business to the proper officers under the Rajasthan Goods and Services Tax Rules, 2017, by exercise of powers in the provisos to sub rule (1) and sub rule (2) of rule 9.

State legislative competence upheld: state tax on lotteries applies to out of state promoters, prompting assessments and recoveries.
Supreme Court upheld the Karnataka Tax on Lotteries Act, 2004 as within State legislative competence and deemed effective from 10 December 2003. Assessing authorities must complete pending assessments, rectify or reassess orders that granted exemptions under the earlier High Court Division Bench decision, and recover assessed tax, penalties and other dues. Joint Commissioners must personally monitor compliance, ensure divisional officers identify all connected cases, submit case wise and year wise reports within three months, and use the departmental upload of the Act and promoter list as a non exhaustive reference.

GST registration allocation: central unit handles statewide registrations while circle officers handle local registrations subject to pecuniary limits.
Assignment of GST registration functions delegates statewide registration powers under sections 25-27 to the Assistant Commissioner at the Central Registration Unit, while sections 28-30 are allocated to circle/ward Joint/Deputy/Assistant Commissioners within their territorial jurisdictions subject to pecuniary limits; substitution by the Additional Commissioner (Adm.) is provided if a local officer is unavailable, and pending applications on the effective date are to be decided by officers authorised under the prior notification.

Undervaluation relative to MRP: detention solely on that basis prohibited; procedural verification and reporting required before action.
Detention of goods in transit solely because invoice value is below MRP is impermissible; intelligence squads must not detain or issue show cause notices on that sole ground. Suspected undervaluation must be recorded by uploading invoice details via the Mobile App and reporting to the jurisdictional officer and district Joint Commissioner. Intelligence squads must collect documentary evidence of actual supply value and classification, after which the jurisdictional officer shall verify and then take any further action as provided by law.

Input Tax Credit reporting: taxpayers must correctly declare ineligible ITC and reversals in GST returns to ensure fund settlement.
Correct reporting of Input Tax Credit of IGST on interstate and import supplies in GSTR 3B is required because settlement and apportionment of IGST funds depend on these disclosures. Reversals under Rules 42/43 and Rule 37 must be reported in Table 4(B); ineligible ITC under Section 17(5) in Table 4(D)(1); and blocked or other ineligible credits under Section 17(4) and Rule 38 in Table 4(D)(2). Omissions for FY 2021-22 are to be rectified in GSTR 9; from FY 2022-23 onwards corrections must be made in the subsequent GSTR 3B by giving the net effect.

Audit extension: GST audit completion period extended for affected cases due to COVID-19 related delays under commissioner's proviso.
The period for completion of GST audits that commenced in January 2022, covering taxable periods beginning on or after 1 July 2017 and ending on or before 31 March 2018, is extended by two months beyond the three month completion period because COVID-19 disruptions prevented timely completion; the extension is issued by the Commissioner under the proviso to the audit completion provision and takes immediate effect.

GST Audit Module Implementation requires all audit work to be executed on the GSTN platform with role allotment and IT support.
Implementation of the GST audit module mandates that all GST audit work and entries be executed exclusively on the GSTN audit module; login credentials have been issued and sub state admins must allot roles to officers. Cases with proceedings already initiated on the departmental portal will continue there, while cases with no action must be processed on the GSTN module on the boweb portal. Report technical problems to the GST audit/IT headquarters email addresses; IT support handles roll allotment issues. Compliance is mandatory.

Natural justice in GST adjudication requires a mandatory personal hearing before adverse orders are passed.
Strict compliance with the principles of natural justice under Section 75(4) of the CGST/UPGST Act, 2017 was directed in GST adjudication proceedings where an adverse decision was contemplated. The communication forwards the High Court's order and instructs all officers and assessing authorities to adhere to the mandatory opportunity of personal hearing and the broader principles of natural justice while acting under the GST law. It also notes that the impugned adjudication order under Section 74 could not be sustained because the dealer was not afforded the required hearing.

Provisional attachment: attachment and restoration orders must be issued on the BO system to ensure accurate monitoring.
The circular directs that all provisional attachment orders and corresponding restoration orders shall be issued exclusively through the BO system to ensure accurate MIS reporting and effective monitoring, and mandates strict compliance by operational and supervisory officers.

Return scrutiny procedures require strict, time bound compliance with SOP and regular supervisory monitoring of prior fiscal returns.
Assessing officers must implement the central GST policy wing's Standard Operating Procedure for scrutiny of returns for specified prior fiscal periods, carrying out reviews in a strict and time bound manner and subjecting the process to regular supervisory monitoring to ensure compliance and timely completion.