GST recovery during insolvency proceedings requires timely creditor claims and prohibits enforcement after a moratorium begins.
GST recovery from entities undergoing insolvency proceedings requires timely filing of departmental claims as an operational creditor. Admission of insolvency proceedings triggers a moratorium that bars recovery action, including bank attachment, while assessments and interest may extend only up to the moratorium date. Claims must be supported by assessment and recovery records. An approved resolution plan binds the Department; if liquidation begins, claims must be filed afresh with the liquidator. Officers must track proceedings, file claims and appeals within time, and prevent revenue loss.

Suspension of registration: procedural framework for suspending, responding to, and revoking GST registrations after return discrepancies.
Immediate suspension of registration arises where comparisons of returns and FORM GSTR-1 data or other analyses reveal significant discrepancies or anomalies posing an immediate threat to revenue; suspension is intimated electronically in FORM GST REG-31 or via dashboard notice (FORM GST REG-17) and requires the taxpayer to explain within thirty days why registration should not be cancelled.

Deemed export refund: portal debit of input tax credit required; circular removes ITC prohibition and clarifies adjusted turnover calculation.
Recipients of deemed export supplies may claim refund of tax paid although the portal requires debiting equivalent input tax credit from the claimant's electronic credit ledger to prevent dual benefit; the circular removes a prior prohibition on availing ITC for invoices with refund claims and requires an undertaking identifying invoices and confirming supplier non claim. The circular also extends relaxation for mis declared zero rated supplies in GSTR 3B to allow filing of refund applications under specified aggregate limits, and directs that the amended definition of turnover of zero rated goods applies when calculating adjusted total turnover for the refund formula.

GST audit procedure revised with new committee structure, trader categorisation, notice timelines, and consolidated post-verification audit findings.
GST audit procedure was revised to align field-level review, team constitution, taxpayer categorisation, notice timelines, and post-verification objection handling with the Tax Audit Manual. A zonal audit review committee remains under the Zonal Additional Commissioner, but a local audit review committee is also created under the Joint Commissioner (Tax Audit), and both committee formations must be reported to headquarters within the prescribed time. The amendment reorganises the audit framework by requiring audit teams to be formed separately for Category 'A', Category 'B', and Category 'C' traders through the relevant zonal or local committee structure, with the stated leadership levels assigned to each category.

Flying squad oversight strengthens surprise inventory checks, AE-II field monitoring, and review of duty-related complaints.
Flying squads are deployed to conduct cross-checks and surprise verification of inventories prepared by GSTIs and GSTOs, and to inspect AE-II teams working in the field or at parking locations. They will examine complaints against AE-II teams, deal with issues or complaints relating to assessment proceedings, and undertake other AE-II duty-related work assigned by higher authorities. The squads report to the Special Commissioner (Vigilance).

Dynamic QR Code compliance for eligible B2C invoices permits payment cross-references, while post-invoice payments require the code.
Dynamic QR Code requirements apply to eligible B2C tax invoices issued by registered persons exceeding the prescribed turnover threshold, subject to specified supplier, OIDAR and export exclusions. The code must contain supplier, invoice, payment and tax details and support digital payment. Compliance is deemed where payment details are cross-referenced on the invoice for prepaid supplies or where electronic payment facilities capture transaction details. Each eligible supplier remains responsible for compliance on e-commerce supplies; where payment is made after invoice issuance, a Dynamic QR Code must be provided on the invoice.

Interest waiver scheme implementation assigned recovery, outreach, and help desk duties to boost trader participation and compliance.
Interest Waiver Scheme-2021 was implemented in Uttar Pradesh for a three-month period, providing waiver of pending interest and penalty arising from demands created up to 31.12.2020 under the specified tax laws. The circular assigns a coordinated recovery and outreach framework, requiring field staff to inform defaulters, maintain detailed registers, transfer recovery certificates, coordinate with traders and revenue officials, monitor performance, establish help desks, assist online applications and promote scheme participation.

Interest waiver scheme implementation directed for outstanding dues, with online monitoring, publicity measures, and trader facilitation.
Interest Waiver Scheme-2021 was to be implemented for waiver of interest and penalty on outstanding dues created up to 31.12.2020 under several Uttar Pradesh tax laws. Officers were directed to publicise the scheme widely, guide subordinate staff, contact traders and trade bodies, and promote participation. The scheme was to operate online through the departmental portal, with monitoring through the portal and help desks for small traders.

Interest waiver scheme for outstanding tax dues offers structured relief on interest and penalty with portal-based compliance.
Interest Waiver Scheme-2021 grants waiver of pending interest and penalty on outstanding tax dues created up to 31.12.2020 under the specified Uttar Pradesh tax laws. The scheme operates for three months, applies separately to each demand created under each order, and covers demands arising from admitted tax, assessed tax, and pending or decided disputes. It requires payment of the principal outstanding tax, allows partial payment and waiver of interest according to the slab of dues, and fully waives penalty imposed only for non-payment of outstanding dues.

Dynamic QR Code requirement on B2C invoices ensures digital payment data capture and compliance for high-turnover suppliers.
Notification No. S.O. 111 mandates a Dynamic QR Code on B2C tax invoices issued to unregistered persons by suppliers whose aggregate turnover exceeds 500 crore rupees in any financial year from 2017-18 onwards, excluding specified service providers and OIDAR exports treated as B2B. The Dynamic QR Code must include supplier GSTIN, supplier UPI ID, payee bank account and IFSC, invoice number and date, total invoice value and GST breakup, and be scannable for digital payment. An invoice is deemed compliant if it carries the Dynamic QR Code or, where payment occurred by other means, the invoice records a cross-reference of the payment; for payments made after invoice issuance the supplier must provide the Dynamic QR Code.

Suspension of registration triggers 30-day response obligation and may lead to cancellation if discrepancies are not resolved.
Immediate suspension of registration is authorised where return comparisons or other analyses disclose significant discrepancies or anomalies indicating contravention of the BGST Act and Rules that pose an immediate threat to revenue. Pending FORM GST REG 31 functionality, intimations/notices will be placed on the taxpayer dashboard as FORM GST REG 17 and sent to registered e mail addresses. The taxpayer must reply online in FORM GST REG 18 within the reply period explaining discrepancies and submitting compliances; the proper officer may revoke suspension in FORM GST REG 20 or cancel registration in FORM GST REG 19 after examination.

Dynamic QR Code requirement: B2C invoices comply when QR is present or payment cross references are recorded on the invoice.
The Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the turnover threshold, excluding specified service suppliers, OIDAR supplies by IGST-registered persons, and exports treated as B2B e-invoices. The QR must include supplier GSTIN, UPI ID, bank account and IFSC, invoice number and date, total value and GST breakup, and be scannable for digital payment. An invoice is compliant if it bears a Dynamic QR Code or records a payment cross-reference (transaction id, date, time, amount, mode); pre-paid supplies comply via payment cross-reference, while post-invoice payments require a QR code.

Dynamic QR Code compliance for B2C invoices clarified for invoice content, exclusions, and deemed payment-based compliance rules.
Clarification is issued on the applicability of Dynamic QR Code requirements for B2C invoices under the Assam GST framework and on the manner of compliance with the notification requiring such code for taxpayers above the prescribed turnover threshold. The clarification states that the requirement applies to tax invoices issued by registered persons to unregistered persons, subject to specified exclusions for certain services, OIDAR supplies, and export supplies where e-invoicing applies instead. It also sets out the required QR code particulars and recognises deemed compliance where payment references are cross-linked on the invoice.

Suspension of GST registration for mismatched returns and anomalies follows a thirty-day reply process before cancellation action.
Suspension of registration under rule 21A(2A) applies where comparisons of returns with GSTR-1 outward supplies, inward supplies derived from suppliers' GSTR-1, or other authorised analysis reveal significant differences or anomalies indicating contravention of the Act or rules and an immediate revenue risk. The SOP provides interim implementation through FORM GST REG-31, electronic intimation, and a thirty-day reply mechanism in FORM GST REG-18. The proper officer may thereafter drop the proceedings in FORM GST REG-20, cancel registration in FORM GST REG-19, or revoke suspension and continue verification if needed.

GST assessment compliance duties for scrutiny, non-filers, cancelled registrations, and unregistered persons under Assam GST.
Assessment functions under the Assam GST Act, 2017 are directed to be actively carried out by proper officers to detect non-compliance, verify returns, and address revenue leakage through the prescribed statutory mechanisms. The instruction emphasises scrutiny of returns under section 61 for registered persons, including annual returns, with discrepancies to be communicated in the prescribed forms and pending scrutiny to be completed within the stated timelines, followed by action taken reports to the administrative office. Assessment of non-filers under section 62 is required where registered persons fail to furnish returns after notice, including taxpayers whose registration has been suspended or cancelled and who remain liable for filing final returns. Proper officers are directed to maintain lists of non-filers, proceed to best-judgment assessment in the prescribed form where returns remain unfiled, and complete the related action reporting in the specified format within the stated time. Assessment of persons covered by section 63 is addressed for unregistered persons and also for cancelled registrants who filed final returns but are found liable for additional tax. The instruction also links this framework with the centralized suspension and cancellation process, including issuance of notices, taxpayer replies, revocation of suspension where appropriate, and continuation or cancellation of proceedings depending on the response.

Dynamic QR Code requirement on B2C invoices: encoded payment and invoice details or recorded payment cross reference ensures compliance.
The Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the aggregate turnover threshold, excluding specified service categories and supplies treated as B2B by e invoicing. Dynamic QR Codes must contain supplier identification, payment routing, invoice number/date, total value and GST breakup, and be scannable for digital payment. An invoice is deemed compliant when it either contains the Dynamic QR Code or records a cross reference of the payment (transaction id, date/time, amount and mode), including for electronic payment flows; where payment is made after invoice issuance a Dynamic QR Code must be provided.

Provisional attachment under Section 83 protects revenue by allowing recorded, proportionate seizure of taxpayer property pending adjudication.
Guidelines prescribe that provisional attachment under Section 83 is available only during specified pending proceedings where the Commissioner, after due diligence, records an opinion that attachment is necessary to protect revenue. The Commissioner must issue a FORM GST DRC-22 with DIN, notify relevant authorities and the taxable person, consider objections and may release property by FORM GST DRC-23. Attachments should be proportionate to estimated revenue at risk, avoid unduly hampering business, prioritize immovable assets, and cease after one year or earlier upon release order; special rules apply for perishable goods and co-owned shares.

Dynamic QR Code compliance for B2C invoices permits payment cross-references, but requires QR codes for post-invoice payments.
Dynamic QR Code requirements apply to B2C invoices of registered persons whose annual aggregate turnover exceeded Rs. 500 crore in any financial year from 2017-18 onwards, subject to specified service-provider, OIDAR, and export exclusions. The QR Code must contain prescribed supplier, bank, invoice, value, and tax information and enable digital payment. Invoices may be deemed compliant where payment details are cross-referenced for digitally displayed QR Codes, alternative electronic payment modes, cash payments, pre-paid supplies, or e-commerce supplies. A Dynamic QR Code remains mandatory where payment is made after invoice issuance.

Online GST audit module streamlines case selection, pre-desk review, audit team assignment, reporting, and notice generation.
Online GST audit module procedures are prescribed for audit of registered persons for financial years 2017-18 and 2018-19. The module covers user ID creation by the Local Administrator, display of selected cases on officer dashboards, quarterly audit calendar generation, Pre-Desk Audit data entry, approval of the Pre-Desk Review Report by the Joint Commissioner, online remarks by the Zonal/Local Committee, audit team assignment, online recording of audit details, final report upload, and issue of notices for short payment of tax, interest and any other amount.

Dynamic QR Code requirement for B2C invoices: invoiced QR or recorded payment cross reference qualifies as compliance.
Clarifies that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the turnover threshold, with specified exclusions (certain service providers, OIDAR, and exports treated as B2B). The QR must be scannable and contain supplier GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value and GST breakup. An invoice bearing the QR or an invoice with a payment cross reference (transaction id, date, time, amount, payment mode) is deemed compliant; pre paid supplies are compliant if payment cross references appear, while post invoice payments require the QR on the invoice. E commerce and payment app transactions are addressed similarly, but individual supplier responsibility remains.