Unregistered recipient tax refunds require expired credit-note eligibility, temporary registration, prescribed evidence, and proportionate treatment of supplier repayments.
Unregistered recipients may claim refund of tax borne on cancelled construction-service agreements or terminated long-term insurance policies only where the supplier's credit-note period has expired. The claimant must obtain PAN-based temporary registration in the supplier's jurisdiction, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, the supplier's certificate, and supporting evidence. Claims are invoice-tax limited, require separate applications for different suppliers, and are refundable only proportionately where the supplier has made a partial repayment.

GST insolvency dues: reduced statutory demands require formal intimation, with recovery limited to the reduced amount after resolution.
GST dues of a corporate debtor finalised under the IBC are subject to the reduction determined through insolvency proceedings. Pre-CIRP dues are operational debt, for which coercive recovery is not permissible against the corporate debtor. IBC proceedings are treated as "other proceedings" under Section 84 of the Bihar GST Act. Where a confirmed demand reflected in FORM GST DRC-07 or DRC-07A is reduced, the jurisdictional Commissioner must issue FORM GST DRC-25 and recovery may continue only for the reduced amount.

No Claim Bonus is a deductible insurance discount, while e-invoicing exemptions extend across an exempt entity's supplies.
No Claim Bonus deducted from insurance premium is not consideration for a supply by the insured, since the insured is not contractually obliged to refrain from lodging claims. Where the bonus and its conditions are disclosed in the policy and the discount is recorded in the invoice, it is deductible in valuing insurance services and GST applies to the actual premium payable after deduction. E-invoicing exemption for specified entities or sectors applies to the entity as a whole, covering all its supplies of goods and services.

Section 75(2) redetermination applies only to demands timely issuable under section 73, despite a later appellate direction.
Where fraud, wilful misstatement or suppression is not established in a section 74 demand, section 75(2) requires the notice to be treated as issued under section 73. The consequential order of redetermination must be issued within two years from communication of the appellate or judicial direction. However, the redetermined demand is limited to tax, interest and penalty relating to periods for which the original notice was issued within the section 73 limitation period of two years and nine months. For multi-year notices, only timely covered financial years may be redetermined.

Refund for unregistered persons: temporary registration enables claims for tax paid on cancelled contracts or terminated long term services.
Enables unregistered persons who bore tax on cancelled construction contracts or terminated long term insurance policies to obtain temporary registration via PAN with Aadhaar authentication, submit bank details, and file Form GST RFD 01 under 'refund for unregistered person' with statement 8, supplier certificate and supporting documents. Refunds are capped by the tax declared on relevant invoices; the supplier's cancellation letter is the relevant date where no service receipt exists, and separate claims are required for different suppliers and different States/UTs.

Jurisdictional reallocation of tax notices: pending notices deemed issued by new officers; taxpayers must be notified.
All pending notices and adjudications under KSGST, CGST, IGST and legacy acts shall be deemed to have been issued by the officer of the newly restructured jurisdictional office; the officer having jurisdiction must intimate the corresponding taxpayer before proceeding and comply with the requirements of natural justice.

Refund for unregistered persons: temporary GST registration enables claiming tax borne on cancelled contracts or terminated long-term policies.
Enables unregistered recipients to obtain temporary GST registration via PAN and Aadhaar authentication to file FORM GST RFD-01 ('Refund for unregistered person') with statement 8 and supplier certificate, claim refund of tax borne where credit note issuance under section 34 is time-barred, limits refund to tax declared on invoices, requires separate applications per supplier/state, treats supplier's cancellation letter as the relevant date for two-year limitation, applies minimum refund threshold, and directs standard officer scrutiny and issuance of FORM GST RFD-06 with speaking order.

Treatment of statutory dues under IBC clarified: reduced GST demands must be intimated and recovery adjusted accordingly.
Where insolvency proceedings under the IBC result in reduction of statutory dues owed by a corporate debtor, the jurisdictional Commissioner must issue an intimation reducing the demand to the taxable person and the authority handling recovery; where a recovery summary has been issued, the intimation must be issued in the prescribed form and recovery proceedings may continue only in relation to the reduced amount. Adjudications under the IBC are treated as other proceedings for purposes of post-decision adjustment of government dues, and such amounts are treated as operational debt for claim processes before insolvency authorities.

No Claim Bonus not treated as consideration; permissible invoice deduction reduces taxable insurance premium under GST valuation rules.
No Claim Bonus does not amount to consideration from the insured to the insurer and is not a supply; where NCB is pre disclosed in the policy and recorded in the invoice, it is an admissible deduction from the value of insurance services for GST valuation, and GST is leviable on the premium after NCB deduction. Exemption from mandatory e invoicing for specified sectors applies to the entity as a whole, covering all supplies made by that entity.

Re-determination of tax under section 75(2) requires issuance within the prescribed limitation period and follows non-fraud assessment rules.
When a fraud-targeted show cause notice is held unsustainable and is to be treated as issued under the non-fraud assessment provision, the proper officer must issue the re-determination order of tax, interest and penalty within the two-year period from communication of the appellate direction. Re-determination is confined to amounts for which a show cause notice could validly have been issued under the non-fraud procedure within its limitation window; amounts outside that window are time-barred and must be dropped.

Place of supply: foreign destination for export transport, IGST chargeable and recipient eligible for input tax credit.
Where transportation of goods is to a place outside India, the place of supply of the transportation service is the foreign destination; such supplies are inter State and IGST is chargeable. The recipient located in India may claim input tax credit of the IGST charged, subject to fulfilment of input tax credit eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in GSTR 1 as a foreign country.

Input tax credit reconciliation: require supplier or chartered accountant verification to substantiate ITC claimed when not reflected in purchase statements.
Clarification prescribes procedure for reconciling ITC claimed in Form GSTR 3B but not reflected in Form GSTR 2A: tax officers must obtain invoice details, verify section 16 conditions (tax invoice, receipt, payment), assess reversals under sections 17/18 and timeliness under section 16(4), and require verification of supplier tax payment via auditor certificate with UDIN for larger discrepancies or supplier certificate for smaller ones; guidance applies to bona fide errors in FY 2017 18 and 2018 19 and to ongoing or pending proceedings only.

Territorial jurisdiction assignment for GST intelligence officers under Assam tax law across the State of Assam.
Exercise of power under section 4(2) of the Assam Goods and Services Tax Act, 2017 assigned territorial jurisdiction to officers posted in the Economic Intelligence Unit. Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents of State Tax, being members allotted duties in the EIU by the Principal Commissioner of State Tax, Assam, were authorised to exercise their powers within the State of Assam, with headquarters at Guwahati.

E way bill discrepancies: clarified penalty framework for mismatched delivery details and requirements to avoid penalties.
Substitution of paragraph 11 prescribes an issue based penalty framework for Roving Squad detections under the TNGST Act, clarifying that production of a predated ARN or valid rental/lease proof of an additional place of business avoids penalty, whereas absence of such proof attracts prescribed penalties. The amendment addresses varied "bill to-ship to" scenarios, deliveries to construction sites, transporter warehouses, exhibitions, job worker premises and work site stretches, sets lower penalties where consignments are otherwise properly documented, and escalates to higher or maximum penalties for cross locality mismatches or repeated offences, while detailing acceptable proof for place of business.

Treatment of statutory GST dues requires intimation when insolvency proceedings under IBC reduce assessed GST demands.
Where government dues under RGST Act are reduced by appeal, revision or other proceedings, including adjudication under IBC, intimation of such reduction must be given by the Commissioner to the person and to the authority with whom recovery proceedings are pending; where a confirmed demand with a summary in FORM GST DRC-07/DRC-07A exists and IBC proceedings have been finalised, the Zonal Additional Commissioner (Adm.) shall issue intimation in FORM GST DRC-25 reducing the demand and enabling recovery to continue only in respect of the reduced amount.

Pecuniary limits for adjudication set allocation of officers' authority for issuing show cause notices and passing orders.
Pecuniary limits are prescribed by officer tier for issuance of show cause notices and adjudication orders concerning unpaid or wrongly availed input tax under the State, Central and Integrated GST laws, with penalty and interest excluded from the threshold calculation. The Joint Commissioner has no pecuniary limit. Multiple notices on the same issue for different periods are to be adjudicated by the authority handling the highest-value notice. Intelligence, Enforcement and Audit officers may only issue notices or close proceedings prior to notice issuance. The instructions commence in January 2023.

Proper officer designation under Kerala SGST Act assigns statutory powers to specified officers; delegation to subordinates permitted.
The Commissioner assigns specific officers as proper officers for enumerated sections and rules of the Kerala State Goods and Services Tax Act, 2017, mapping statutory and rule-based powers to designated ranks in a tabulated schedule. The circular confirms that an officer may exercise powers of any subordinate officer under the Act's delegation provision, rescinds inconsistent prior circulars, and declares the assignments effective from the 10th day of January, 2023.

Adjudication reassignment of GST show-cause notices now handled by taxpayer services vertical with jurisdiction by PIN and pecuniary limits.
Adjudication of GST show-cause notices issued by Intelligence, Enforcement and Audit formations is transferred to the Taxpayer Services Vertical; jurisdiction is to be determined by the noticee's PIN code and the pecuniary limits of adjudicating authorities, the issuing authority must identify the adjudicating authority in the notice, and GST Info will implement transmission arrangements, effective from January 2023.

No Claim Bonus treatment: NCB reduces taxable insurance premium when pre disclosed, and e invoicing exemption covers the whole entity.
No Claim Bonus is not consideration from the insured to the insurer and does not constitute supply by the insured; where NCB is pre disclosed in the policy and stated in the invoice it is an admissible deduction under clause (a) of sub section (3) of section 15 of the APGST Act, and GST is to be computed on the premium after deducting NCB. The statutory exemption from mandatory e invoicing under Go.Ms.No.141 applies to the exempted entity as a whole and covers all its supplies.

Limitation on re-determination under GST: only demands from notices issued within prescribed limitation can be recomputed.
When an appellate body finds a notice under section 74 unsustainable for lack of fraud, the proper officer must re-determine tax, interest and penalty by deeming the notice as issued under section 73 and issue the re-determination order within two years of communication of the appellate direction. Re-determination is limited to amounts for which a valid section 73 notice could have been issued-i.e., demands in respect of which the original notice was issued within the statutory limitation window (effectively notices issued within two years and nine months of the relevant return due date or erroneous refund); amounts beyond that window are time-barred.