e-Invoice requirement compels high-turnover taxpayers to register and generate IRNs or invoices will not be recognised.
Taxpayers exceeding the aggregate annual turnover threshold must register on the central e-Invoice portal, generate Invoice Registration Numbers, and use the provided online/offline tools; invoices issued otherwise will not be treated as invoices for statutory purposes and non-compliance may attract penalty provisions under GST law.

E invoicing mandate: non e invoices will not be treated as valid and may attract penalties; register on the portal.
A mandatory e Invoicing requirement requires taxpayers above the prescribed turnover threshold to generate e Invoices from 1 April 2022; invoices issued otherwise shall not be treated as an invoice. Non compliance may attract penalties and other GST law actions, and taxpayers are advised to register on the e Invoice portal, obtain an Invoice Registration Number and use provided tools and guides to ensure compliance.

GST Practitioner registration authority is entrusted to the designated Additional Commissioner for registering eligible applicants under applicable rules.
GST Practitioner registration under Rule 83(2) of the Bihar Goods and Services Tax Rules, 2017 is entrusted to Shri Pankaj Kumar Sinha, Additional Commissioner of State Tax-cum-Joint Secretary, Headquarters, Bihar, Patna. He is authorised to register eligible applicants as Goods and Services Tax Practitioners.

Restoration of Cancelled Registration: new functionality enables range officers to restore registrations pursuant to appellate or judicial orders online.
An online Restoration of Cancelled Registration functionality has been deployed to enable jurisdictional Range officers to restore GST registrations pursuant to judicial or appellate orders, covering registrations cancelled suo motu by officers and those cancelled at taxpayers' request; permissions for officers are being enabled and a user guide accompanies the feature.

Delegated statutory powers require case-specific supervisory approval before designated officers may exercise their lawful authority.
Powers under Section 83 of the Delhi Goods and Services Tax Act, 2017 are delegated to Assistant Commissioners and Goods and Services Tax Officers as Proper Officers. Exercise of the delegated authority is conditional upon obtaining case-specific approval from the concerned Zonal Incharge, Special Commissioner, Additional Commissioner, or Joint Commissioner.

GST recovery functions empower designated officers to initiate recovery proceedings and recover tax or other amounts due.
Assignment of GST recovery functions authorises all Assistant Commissioners and Goods and Services Tax Officers in the Department of Trade and Taxes to perform the functions of a Proper Officer under the Delhi Goods and Services Tax Act, 2017. The assignment covers functions concerning initiation of recovery proceedings and recovery of tax or other amounts due under the Act.

GST registration cancellation requires proper hearing and strict compliance with the Act, Rules, and registration instructions.
Cancellation or disposal of GST registration applications must be undertaken by the Proper Officer in strict accordance with the GST Act, the Rules made thereunder, and the instructions issued from time to time on registration. Before any cancellation decision, the taxpayer must be given adequate opportunity of being heard. The direction stresses fair and lawful handling of registration matters so that no undue harassment is caused to taxpayers.

E way bill compliance: limited detention avoided for minor document errors; fixed penalty and weekly reporting imposed.
Clarifies that absence of prescribed documents or non furnishing of Part B renders the e way bill invalid, and that section 129 may be invoked where goods are transported in contravention; however, where a consignment carries both an invoice and an e way bill, detention under section 129 need not be initiated for specified minor discrepancies (e.g., minor spelling, pin code, address, document number, HSN digit or vehicle number errors), and instead a fixed penalty under section 125 is to be imposed with weekly reporting of such consignments to the controlling officer.

Job work provisions: principal retains record keeping and tax responsibility when goods aren't returned or supplied from job worker premises.
Clarification reiterates that under section 143 a registered principal may send inputs or capital goods to a job worker without tax but remains responsible for records; goods cease to be non supplies and are deemed supplied by the principal if not returned or supplied from the job worker's premises within the statutory periods. Principals must issue challans, file FORM GST ITC 04 quarterly as intimation, and comply with e way bill rules; job workers must register when aggregate turnover crosses the threshold and are liable for GST on job work services if registered. Input tax credit is available to the principal even when goods are directly received by the job worker.

Notice to return defaulter: failure to file permits best judgment assessment and ensuing recovery and enforcement measures.
A uniform SOP requires electronic reminders and issuance of FORM GSTR-3A to return defaulters, warning that failure to file will permit best judgement assessment with interest and penalty. If returns remain unfurnished after the notice period, the proper officer may issue FORM GST ASMT-13 based on available records, upload a summary in FORM GST DRC-07, and rely on outward-supply statements and other information; filing a valid return within the statutory window withdraws the assessment, whereas continued default enables recovery proceedings and potential provisional attachment and registration cancellation.

Refund claim procedure: fresh RFD 01 filing after favourable appellate order without re debiting electronic credit ledger.
Where a refund rejected in FORM GST RFD 06 is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming the amount allowed. The claimant is not required to re debit the electronic credit ledger for amounts already debited; the application must provide order type, order number, order date, issuing authority and upload the appellate/other order, the original RFD 06 rejection and related documents. The proper officer will sanction the refund, issue payment and RFD 06 orders and ensure re credit in accordance with Circular No. 59/33/2018 guidance.

Refund application processing: authority receiving portal transfer should process claims despite incorrect taxpayer mapping, then notify portal.
Where a refund application is electronically forwarded by the common portal to a tax authority that is not the taxpayer's administrative jurisdiction due to incorrect portal mapping and reassignment on the portal is unavailable, the authority that received the application should process the refund claim without delay and thereafter inform the portal to correct the mapping.

Registration verification: proper officers may reject fresh GST applications where cancellation violations persist and revocation was not sought.
Proper officers must treat failure to apply for revocation of cancellation, while the conditions for cancellation continue, as a deficiency under rule 9(2) and may reject fresh registration applications under rule 9(2) read with rule 9(4). Officers must compare present FORM GST REG 01 entries with earlier registration records on the same PAN via the common portal and analyse proprietor/partner/director details to detect concealment or omission; unsatisfactory explanations or documents justify rejection.

Cancellation of registration: portal filing and 30 day acceptance rules with final return and input tax reversal obligations.
Applications for cancellation under section 29 must be filed in FORM GST REG-16 on the portal with specified particulars; proper officers shall accept complete applications and issue FORM GST REG-19 within 30 days with the effective date requested (not earlier than filing), except where applications are incomplete or the transferee is unregistered, in which case a seven working day reply opportunity must be given. A cancelled registrant must file FORM GSTR-10 within three months and discharge liabilities under s.29(5) by debiting electronic credit/cash ledger or paying cash; ledger debits need not precede the cancellation application but balances become restricted from the cancellation date.

Fraudulent input tax credit enforcement centralises cases involving non-existent firms within a dedicated territorial ward.
Ward 210 (Fake Firm Cell) centralises enforcement concerning non-existent taxpayers or firms involved in tax evasion or wrongful or fraudulent availment of input tax credit exceeding Rs. 5 crore during a financial year. Its jurisdiction extends throughout the National Capital Territory of Delhi. Designated officers may exercise statutory powers for the Ward, and firms found non-existent during field verification must be transferred to it through the State Admin for further action.

Delegation of information-gathering power under section 151 now exercisable by specified tax officer designations under state GST.
The Commissioner amends the delegation table to allocate the power to direct any person to furnish information to specified Proper Officers: Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner, thereby clarifying which officer designations may exercise the information-direction power; the amendment takes effect from the stated commencement date in the order.

Recovery of self-assessed tax: officers may seek explanation or payment before initiating recovery under section 79.
Where outward supplies declared in GSTR-1 are not paid through GSTR-3B, the proper officer shall communicate with the registered person to pay the short-paid amount or explain the discrepancy within a prescribed reasonable time. If the explanation satisfies the officer or the shortfall is paid, recovery need not follow. Failure to respond, to pay within the time allowed, or to justify the difference to the officer's satisfaction permits initiation of recovery proceedings under the statutory recovery provisions.

Extension of revocation period: delegated power allows limited additional time to apply for reinstatement after cancellation.
The Commissioner delegates to the Additional Commissioner of State Tax (GST) the power under section 5(3) to extend, for a limited additional interval not exceeding thirty days, the period within which a taxpayer may apply for revocation of a registration cancelled by the Proper Officer, as provided in clause (b) to the proviso of sub section (1) of section 30 of the Haryana GST Act.

All India adjudication jurisdiction for Additional/Joint Commissioners enables centralized adjudication of DGGI-issued show cause notices.
Notification inserts para 3A empowering specified Additional/Joint Commissioners of State Tax with All India jurisdiction to adjudicate show cause notices issued by DGGI where noticees' principal places of business fall under multiple State Tax Commissionerates or where multiple related notices exist; such adjudication may occur regardless of the amount involved, Principal/Commissioners will allocate adjudication charge to empowered Additional/Joint Commissioners according to a prescribed zone-to-commissionerate mapping, and pre-notification DGGI notices not yet adjudicated may be made answerable to these empowered officers via corrigendum.

Reimbursement of State GST allowed for exhibition of 'The Kashmir Files' subject to conditions and six-month validity.
Reimbursement of State GST for entry to exhibition of the film 'The Kashmir Files' is allowed subject to conditions: theatres shall not increase ticket prices or change seating capacities; registered taxpayers shall not charge State GST to customers during the reimbursement period and tickets must state 'State GST not collected by the orders of Government of Haryana'; taxpayers must file returns and deposit tax from their own resources; State GST collected before or after the order will not be reimbursed; separate procedural guidelines will follow and the order is effective for six months.