Proportionate reversal of input tax credit: suppliers must secure CA/CMA certificates or recipient undertakings as proof of ITC reversal.
Suppliers issuing tax credit notes for post-supply discounts may exclude those discounts from taxable value only if recipients have proportionately reversed the attributable input tax credit. Pending a portal verification facility, suppliers must obtain either a CA/CMA certificate (with UDIN) detailing credit notes, related invoices, ITC reversal amounts and the return/form evidencing reversal, or, for discounts below the prescribed monetary threshold in a financial year, an undertaking from the recipient. Such documents are admissible evidence for compliance and must be produced when required.

Reverse charge input tax credit follows the financial year of the recipient issued invoice; tax, interest and penalties may apply.
Where a registered recipient must pay tax under reverse charge for supplies from an unregistered supplier, the recipient must issue the invoice and pay tax in cash; input tax credit is claimable only on the basis of that invoice and the relevant financial year for the timing limit to claim ITC is the financial year in which the recipient issues the invoice. Delayed issuance after time of supply attracts interest on late tax payment and potential penal consequences, and ITC remains subject to the general conditions and restrictions under the law.

Valuation of import of services: invoice value deemed open market value where recipient is eligible for full input tax credit.
Where a registered person in India imports services from a related overseas person and is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value; if no invoice is issued by the foreign affiliate the recipient may deem the value declared as nil and treat that nil value as the open market value. Tax on such import of services is payable by the Indian recipient under the reverse charge mechanism, and the recipient must issue a self-invoice and pay tax accordingly.

Special procedure compliance clarified for manufacturers: machine identification, energy certification, applicability, and job work liability specified.
The circular clarifies that in FORM SRM-I make and model are optional while machine number is mandatory (manufacturers may assign a number if none exists); the machine used for final packing must be reported. Electricity consumption must be declared from records or, if absent, certified per-hour by a Practicing Chartered Engineer using FORM SRM-III and uploaded with FORM SRM-I. A Practicing Chartered Engineer holding a certificate of practice from the Institute of Engineers, India qualifies to certify. The procedure excludes SEZ units and manual packing/sealing; job workers are covered but the principal is liable if they are unregistered. Goods without MRP must report sale price in FORM SRM-II.

GST refund scrutiny requires enhanced verification of export, credit, related-party, and outstanding-demand claims before sanction.
GST refund claims exceeding Rs. 50 lakh require thorough scrutiny before sanction. Export refunds require verification of GSTR-1 declarations for relevant and preceding periods in addition to ICEGATE verification. Related-party claims, inverted duty structure claims, claims by newly registered taxpayers, and delayed claims for earlier tax periods require enhanced examination. Outstanding demands under another State registration must be deposited before sanction, and pending enforcement or audit proceedings must be checked. Refund rejection requires an adequate hearing opportunity and a reasoned speaking order.

Personal hearing in GST adjudication must be granted before adverse orders, with strict compliance and disciplinary action for violations.
Personal hearing must be offered before any adverse adjudication order under Section 75(4) of the Uttar Pradesh GST Act, and denial of that opportunity violates the principles of natural justice. The circular directs all subordinate officers to strictly follow this requirement, ensure mandatory compliance with personal hearing provisions, and take remedial measures, including disciplinary action against erring officials, where such violations occur.

GST audit selection order expands the list of registered persons chosen for records audit for the relevant financial year.
Selection of a further fifty-four registered persons for audit under section 65 of the West Bengal Goods and Services Tax Act, 2017 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017 for the financial year 2020-21 or part thereof. The selection continues the earlier audit selection order for the same period and takes effect immediately.

Recovery proceedings under Assam GST require three months' notice unless early payment is justified by recorded revenue-risk reasons.
Initiation of recovery proceedings under the Assam Goods and Services Tax Act ordinarily follows a three-month period from service of the order. Early recovery before that period is allowed only in exceptional cases where the jurisdictional Principal Commissioner of State Tax, for recorded reasons, directs early payment in the interest of revenue. Recovery under section 79 is to be handled by the jurisdictional Deputy Commissioner or Assistant Commissioner, after considering credible evidence and the taxpayer's financial and business .

Taxpayer helpdesk services must support electronic return filing and GST/VAT registration across circles and wards.
Helpdesk operations at every circle and ward must be ensured by Deputy Commissioners (Administration) for smooth functioning within their jurisdiction. Helpdesks are to operate as service centres assisting taxpayers with electronic filing of returns and GST/VAT registration.

Initiation of recovery proceedings requires written reasons and senior approval before shortening the three-month period.
Recovery is generally to be initiated only after three months from service of a demand order; the proviso permits earlier recovery when the proper officer, on recording written reasons, deems it expedient in the interest of revenue. Early recovery requires referral to and written directions from the competent senior authority, who must record specific, evidence based reasons (e.g., business closure risk, insolvency prospects) and may then direct payment within a shorter period, after which normal recovery procedures may be invoked if payment is not made.

Audit selection under West Bengal GST targets registered persons listed by risk score and suo motu identification for audit records.
Selection of registered persons for audit of records under the West Bengal Goods and Services Tax Act, 2017 is made under section 65 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. A total of 760 registered persons, specified in the annexed list, are selected for audit for the financial years 2020-21 and 2021-22 or parts thereof. The listed taxpayers are shown by jurisdiction and circle, with selection recorded as risk score or, in some entries, suo motu selection.

Kerala Flood Cess refund procedures require manual Form KFC RFD-1 filing and treasury disbursal to GSTIN linked bank accounts.
Refunds of Kerala Flood Cess must be claimed by manual application in Form KFC RFD-1 to the jurisdictional Taxpayer Services Division within the prescribed two-year period. Proper officers will process claims and, if sanctioned, issue Refund Sanction Orders (Form KFC RFD-6) and Refund Payment Orders (Form KFC RFD-5) to be forwarded to the District Joint Commissioner, Taxpayer Services for treasury disbursal. Payments shall be released only to the bank account linked with the taxpayer's GSTIN, the head of account will mirror the excess payment head, and the prescribed refund register must be maintained while adhering to statutory time-limits.

Refund safeguards require verification of insolvency or liquidation status and departmental claims before GST or DVAT refunds are sanctioned.
Before sanctioning a GST or DVAT refund, the proper officer must verify whether insolvency or liquidation proceedings are pending or concluded against the registered person and ascertain the status of departmental dues or claims. Government dues are operational credit under the Insolvency and Bankruptcy Code and require filing of a claim before the insolvency resolution professional or liquidator. Where proceedings exist, refund processing must be undertaken through the zonal in-charge in consultation with the Law and Judicial Branch. DVAT electronic payment files require certification that no such proceeding exists.

GST registration verification uses returned welcome letters to trigger notices, physical inspections, and possible registration cancellation.
GST registration verification requires Territorial Joint Commissioners to send a bilingual Welcome letter to every newly registered taxpayer by Registered Post with Acknowledgement Due and record dispatch and delivery details in the portal. An undelivered or returned letter is forwarded to the registering authority, which must issue a Show Cause Notice, conduct immediate physical verification of the place of business, and upload the report in FORM GST REG-30. Based on the taxpayer's response and verification report, registration may be dropped from cancellation proceedings or cancelled.

GST appellate review centralisation assigns review and legal cells distinct roles in scrutinising orders and preparing appeal proposals.
The Headquarters Review Cell examines original adjudication, first appellate, and revisional orders for legality or propriety and prepares specified proposals for Commissioner approval. The Additional Commissioner, TPS Headquarters, may direct subordinate officers to apply to the Appellate Authority or Appellate Tribunal for review of relevant orders. Where orders are issued by the Additional Commissioner (Appeals) or the Additional Commissioner, TPS Headquarters, Tribunal-appeal proposals require Commissioner approval. The Legal Cell examines Tribunal, High Court, and Supreme Court orders and prepares High Court and Supreme Court appeal proposals.

GST refund administration assigns proper officer functions to Assistant Commissioners and GST Officers across wards within respective zones.
Refund functions under the Delhi Goods and Services Tax framework are assigned to all Assistant Commissioners and GST Officers posted in any ward within the jurisdiction of their respective zones in the National Capital Territory of Delhi. The assignment concerns functions of the proper officer for processing refunds under Section 54 and partially modifies the territorial-jurisdiction arrangement.

Section 65 Audit Powers Enable Designated Tax Officers to Act Within Assigned Zonal Jurisdictions for the Relevant Financial Year.
Section 65 audit powers under the Bihar Goods and Services Tax Act, 2017 are conferred on specified Deputy Commissioners of State Tax and Assistant Commissioners of State Tax under Section 65(1) read with Section 4(2). The authorisation applies only within each officer's assigned zonal jurisdiction and is limited to audits concerning the financial year 2020-21, creating a defined territorial and temporal allocation of audit authority.

Treatment of statutory dues under insolvency: reduced GST liabilities must be intimated and recovery limited to the adjusted amount.
Where insolvency adjudications reduce statutory government dues, those dues are treated as operational debt and the reduction qualifies as "other proceedings" under section 84 of the TNGST Act; the Commissioner must intimate the reduction to the taxable person and the authority handling recovery and may continue recovery only for the reduced amount, issuing the intimation in FORM GST DRC-25 when a confirmed demand and summary exist.

Jurisdictional allocation of large registered traders standardized; corporate circle assignments and amendment timing mandated for uniform compliance.
Zonal Additional Commissioners must identify the one hundred largest registered traders by taxable turnover and tax payable after the financial year end, and forward a considered proposal assigning sixty such traders to the zone's Joint Commissioner (Corporate Circle) within fifteen days of the final GSTR-3B filing deadline; late proposals will not be accepted. The selection must include manufacturers, traders, exporters, sensitive goods dealers and tax-significant service providers, and service-supplier representation must meet prescribed allocation standards. Amendment proposals are to be submitted only at the start of the next financial year; mid-year changes will not be entertained.

Return scrutiny requires discrepancy-based ASMT-10 notices, relevant information requests, reasoned consideration of taxpayer replies, and avoidance of duplicate notices.
Return scrutiny must be based on identified discrepancies found through examination of returns, available reports and reconciliation-statement data. FORM GST ASMT-10 may be issued only where sufficient grounds and revenue implications exist, with requests limited to relevant information. Taxpayer explanations in FORM GST ASMT-11 must be considered before an order is issued; rejection requires a reasoned speaking order, and ex parte orders should generally be avoided. Duplicate notices for the same issue and tax period require review, with legally unsustainable notices closed.