Recovery certificate modification: issuance of DRC-07A under Section 142A(1) mandates adjustment or withdrawal of earlier recovery certificates.
Recovery of arrears under erstwhile laws for taxpayers active in the GST period must be recovered under the CGST/UPGST Act by issuing Form DRC-07A under Section 142A(1), and the corresponding recovery certificate under the earlier law must be modified or withdrawn. Departmental recoveries require portal entry under R.C. marking with R.C. removal and DRC-07A details, reducing the erstwhile certificate amount; district-administered recoveries will not be withdrawn but will be reflected by departmental R.C. modification where ledger recoveries occurred and the modified RC supplied to the district. Form ST-45 is issued only after full recovery.

Voluntary compliance under KSGST prevents notices if tax, interest and prescribed penalty are paid and declared correctly.
Voluntary compliance allows a taxable person to pay additional tax with interest, and where applicable a reduced penalty, before any notice is issued; upon written intimation and receipt via FORM GST DRC-03 the proper officer shall not issue a notice for amounts so paid, but may issue a notice limited to any shortfall if the payment is deficient. Detailed breakup of tax, interest, penalty, Input Tax Credit errors or erroneous refunds and identification of tax periods must accompany the payment to enable verification.

Order numbering: prescribed unique identifiers for appellate and revisional GST orders to ensure uniform identification and tracking.
Appellate and Revisional authorities must assign a distinct order number to each order annexed with Form GST APL-04 using prescribed formats so that the number conveys office/designation, year and a unique serial, and must maintain registers for appellate and revisional order numbers to ensure uniform identification and facilitate litigation tracking.

Joint audit coordination between central and state GST requires sharing monthly audit plans and officer participation.
Directive requires CGST Audit Circles to share monthly audit plans with SGST counterparts and invite SGST officers to join CGST audit teams, while CGST officers may reciprocate; Circle AC/DCs must coordinate with State GST to develop and implement a procedural framework so joint audits, capacity building and compliance-information exchange can commence immediately.

Mutatis mutandis application of central GST guidance promotes uniform implementation following the Northern Operating Systems case.
For uniformity in Delhi GST administration, the Delhi State Tax Department applies mutatis mutandis Instruction No. 05/2023-GST of Central Tax while implementing the Delhi Goods and Services Tax Act, 2017. The central-tax instruction concerns the Supreme Court judgment in Northern Operating Systems Private United (NOS), and the measure is clarificatory; implementation difficulties may be referred to the Commissioner of State Tax, Delhi.

Registration under GST: notarized rent deeds with affidavit may be accepted subject to zonal prior approval and record maintenance.
Registration under the GST regime may be granted where the applicant furnishes a notarized rent agreement/lease deed/NOC with an affidavit certifying the genuineness of the principal place of business in lieu of a rent agreement duly registered with the Sub-Register, subject to prior case-by-case approval of the Zonal Joint Commissioner of State Tax obtained via official webmail, prompt disposal by that officer, and proper record-keeping by the Zonal Deputy Commissioner of State Tax.

Due diligence for notices under Section 73/74 required; ensure timely adjudication while protecting natural justice.
Issuance of Show Cause Notices under Section 73/74 must follow thorough examination of documents and taxpayer responses, with opportunities to be heard; district and zonal heads must monitor investigations and audits before issuing demands. Proper officers are required to complete adjudication within the statutory timelines under Section 73(10), and supervisory officers must ensure timely, high-quality adjudication that respects natural justice and can withstand judicial review.

Rectification under Section 161 permits reconsideration of assessment orders where taxpayers' replies or correct annexures were overlooked.
Proper Officers may invoke Section 161 to rectify assessment orders where a taxpayer's reply to a Show Cause Notice was filed but not considered, where multiple notices/orders for the same subject-matter and period are determined on review to relate to the same issue, or where annexures were missing or incorrect and a taxpayer's reply was therefore overlooked; verification of records and adherence to statutory timelines are required, and the listed examples are illustrative not exhaustive.

Due diligence for GST demand notices and timely adjudication under Assam GST require full fact review and natural justice.
Due diligence is required before issuing demand show cause notices in FORM DRC-01 under Sections 73 and 74 of the Assam GST Act. Notices should be issued only after full examination of facts, documents and taxpayer explanations, with adequate opportunity to respond. Adjudication orders must be passed within the prescribed time limit, and field officers are directed to ensure timely issuance of notices and timely completion of adjudication while following natural justice and maintaining the quality of orders.

Proper officer assignment for Rules nine, ten and twelve extended to Deputy and Assistant State Tax Officers immediately.
The Commissioner assigns the functions under Rule 9, Rule 10 and Rule 12 of the Kerala GST Rules, 2017 to Deputy State Tax Officers and Assistant State Tax Officers, amending Circular No. 5/2023 by removing those rules from one table entry and inserting them as new entries ahead of the renumbered Sl. No. 1C. Registration tasks for new registrations remain at the Central Registration Unit, and officers at that unit not below the rank of Assistant State Tax Officer are assigned these functions. The circular is effective immediately.

Rectification of errors apparent on record under section 161 permits correction of clerical or arithmetical mistakes without litigation.
Section 161 permits rectification of errors apparent on the face of record, suo motu or on application, subject to time limits and natural justice; rectification is limited to ex facie clerical or arithmetical mistakes that do not require further arguments, and FORM GST DRC-08 must be used to record such rectifications.

GST applicability clarified: treatment of vehicle leasing, electricity reimbursements, job work for malt, DMFT exemptions and horticulture supplies.
The CBIC circular is applied mutatis mutandis under the DGST Act, 2017 to clarify GST treatment: leasing of motor vehicles without operator is excluded from "same line of business" and treated like sale of motor vehicles; electricity bundled with renting/maintenance is a composite supply taxed at the principal supply rate, while pure agent or actual reimbursement is excluded from value; job work converting barley to malt is job work in relation to food products and attracts the lower job work rate; DMFTs set up by States are Governmental Authorities eligible for exemptions; and horticulture services to CPWD with goods value not exceeding 25% are exempt under the notification.

Mandatory RFN generation requires State Tax officers to identify non-system communications, enabling taxpayer verification through the portal.
Mandatory Reference Number generation applies to communications issued by State Tax Officers that are not generated through the GST portal system and are intended for taxpayers. Officers must generate an RFN through the BO Portal and include it in the communication. Taxpayers may verify officer-generated RFNs before or after login through the Verify RFN service, while officers may search RFNs previously generated by them. The requirement takes effect from issuance of the instruction.

Job-work input return deadline extension is rescinded, while taxpayers may seek fresh statutory approval when required.
Extension of the statutory time limit for return of inputs sent for job work is rescinded in relation to M/s GE Diesel Locomotives Pvt. Ltd., Marhowra, under section 143(1) of the Bihar Goods and Services Tax Act, 2017. Acts done or omitted before the rescission remain unaffected. The taxpayer may make a fresh application for extension if required, and the rescission takes effect from the date of issue.

Audit powers under GST are conferred on designated tax officers for a specified financial year and zonal jurisdictions.
GST audit powers under Section 65, read with the administrative empowerment provision in Section 4(2), are conferred on specified State Tax officers for financial year 2019-20. The authority is limited to the respective zonal jurisdictions assigned to each officer within Patna West Division, including Patna South Zone-2, Shahabad Zone, Arrah, and Patna Central Zone-1.

GST on composite supplies: principal supply governs tax; electricity ancillary to rent is taxed at the rent rate.
The circular limits same line of business to passenger transport and renting with operator, excludes leasing without operator; treats electricity bundled with rent/maintenance as a composite supply taxed according to the principal supply unless recovered as a pure agent; classifies job work converting barley to malt as job work in relation to food products attracting the food job work rate; recognises DMFTs as Governmental Authorities eligible for exemptions; and confirms horticulture services to CPWD with goods 25% qualify for exemption.

Imitation zari thread classification clarified: metallised-film yarn attract reduced GST rate and no refund on polyester inputs
Imitation zari thread or yarn made from metallised polyester film or plastic film falling under HS 5605 is to be treated as imitation zari under the Schedule I reduced-rate entry and attract 5% GST; no refund is permitted on polyester (metallised)/plastic film for inversion of tax rate, and the tax-rate notification has been amended to reflect this clarification.

Supply of Service: personal and corporate guarantees treated as taxable between related persons; valuation rules govern taxability.
Providing personal guarantees by directors to secure company credit is a supply of service between related persons and is valued under Rule 28; where RBI prohibits any consideration to guarantors the open market value may be treated as zero and taxable value may be nil, except in exceptional cases where remuneration is paid. Corporate guarantees by related companies, including holding company guarantees for subsidiaries, are also supplies of service and their taxable value is to be determined under Rule 28 as amended by the newly inserted sub rule (2), which governs valuation of such corporate guarantees and does not apply to personal guarantees.

Place of supply rules clarified: recipient location governs transportation, advertising and co location services under GST provisions.
The circular clarifies that for transportation of goods with supplier or recipient outside India the default rule under section 13(2) of the IGST Act governs place of supply (recipient location if available, otherwise supplier). Advertising services supplying or granting rights to use hoarding space are treated as services related to immovable property with place of supply at the property's location; pure display services without transfer of space or rights follow the default rule. Typical co-location services are classed as Hosting and IT Infrastructure Provisioning services and follow the default rule (location of recipient), except where only physical space with basic infrastructure is supplied, which is renting of immovable property.

Export of services payment via Special Rupee Vostro accounts qualifies under IGST export payment condition.
Payments credited to Special Rupee Vostro Accounts opened by AD banks, under RBI's rupee settlement mechanism and the Foreign Trade Policy procedures, shall be regarded as satisfying the IGST export payment condition where exporters are paid export proceeds in Indian rupees from balances in designated correspondent bank Special Vostro Accounts, subject to applicable RBI and Foreign Trade Policy conditions and other statutory permissions.