GST refunds clarified: eligibility and procedure for ISDs, composition taxpayers, non resident taxable persons, and exporters claiming credits.
Refund claims by ISDs, composition taxpayers and non-resident taxable persons do not require FORM GSTR-1 or FORM GSTR-3B; their category-specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Exporters who misdeclared integrated tax/zero-rated supplies in GSTR-3B for 01.07.2017-31.03.2018 may file refund applications capped by aggregate amounts in the relevant GSTR-3B columns. Unutilized input tax credit of compensation cess may be refunded for zero rated supplies under bond/LUT but not where zero rating is by payment of integrated tax. LUT/bond is not required for zero rated exports of exempted or non GST goods. The restriction on claiming benefits where suppliers availed specified notifications applies only to exporters directly receiving goods from such suppliers.

SEZ supplies treated as inter State, with zero rating refunds subject to authorised operations endorsement and conditions.
Services provided to a SEZ developer or unit (including accommodation, conferencing, banqueting) are treated as inter State supplies despite place of supply rules. Supplies to SEZs are zero rated, but refunds of unutilised input tax credit or integrated tax are allowed only if the SEZ receives the supplies for authorised operations and a specified officer of the Zone endorses such receipt. Independent fabric processors performing job work are eligible for inverted duty refunds because their output is a service, not the input goods.

Inter State classification for supplies to SEZs confirmed, with zero rating and refund conditional on authorised operations endorsement.
Services such as short term accommodation and event services provided to SEZ developers or units are to be treated as inter State supplies; supplies to SEZs are zero rated and refunds of unutilized input tax credit are available only when received for authorised operations with endorsement by the specified officer of the Zone. Independent fabric processors performing job work services qualify for refund of unutilized ITC under the inverted duty structure because their output is a service, not goods.

GST refund clarification and bonded warehouse IGST applicability forwarded with directions for compliance and circulation.
Clarification was issued on refund-related issues under GST, certain other provisions of the GST Act, and the applicability of integrated tax on supplies of goods from customs bonded warehouses. The communication forwards three central GST circulars dealing respectively with refund clarification, clarification on specified GST provisions, and IGST applicability in bonded warehouse supply transactions. Field officers were directed to take note of the enclosed circulars, ensure compliance, and communicate the contents to subordinate officers and trade organisations.

Inter-State characterization of supplies to SEZs affirmed, with refund eligibility subject to authorised operations endorsement.
Services to SEZ developers/units are to be treated as inter-State supplies per the specific provision in section 7(5)(b). Supplies to SEZs are zero-rated, but refunds of unutilized input tax credit require that supplies be received for authorised operations with endorsement by the specified officer of the Zone. Fabric job workers are eligible for inverted duty structure refunds because their output is job-work services, not supply of the input goods.

Clarification on refund of unutilized ITC directs implementation of central guidance for SEZ and job worker transactions.
State tax officers are instructed, under section 168 of the Tripura GST Act, to follow the annexed Central clarifications on SEZ treatment and the refund of unutilized Input Tax Credit for job-workers, ensuring uniform implementation in Tripura's GST administration.

GST registration compliance governs government procurement, requiring active GSTIN verification and disclosure in tender documents.
Administrative departments, subordinate offices, agencies, grant-in-aid institutions and public sector undertakings in Assam are directed to procure goods and services only from suppliers registered under the GST Act and holding an active GSTIN. Tender documents for supply of goods, services and works contracts are to require quotation of the supplier's GST registration number and submission of a copy of the registration certificate. GSTIN may be verified through the GST portal's taxpayer search facility.

SEZ supply classification treats accommodation and related services as inter-State, while zero-rating requires authorised operational receipt.
Services of short-term accommodation, conferencing, banqueting and similar services supplied to an SEZ developer or unit are inter-State supplies, as the specific rule governing supplies to SEZs prevails over the general place-of-supply rule for immovable-property-related services. Zero-rated treatment and related refund claims require receipt of supplies by the SEZ for authorised operations, supported by prescribed evidence and endorsement. Textile fabric processors supplying job-work services may claim inverted-duty-structure refund because their output is a service, not a supply of fabrics.

Pre GST assessment audit: deadlines imposed for completion and mandatory verification of statutory forms and TDS claims.
Dealers registered under repealed state tax enactments remain subject to scrutiny and assessment for periods up to 30 June 2017; all pending scrutiny, assessment and audit assessment must be completed by 30 September 2018. Assessors must apply Value Added Tax assessment provisions to Central Sales Tax dealers where concessional inter state sales were claimed on statutory forms, verify the authenticity and correct utilisation of those forms, and verify TDS claims with challans. Audit assessments are directed for CST dealers with significant inter state turnover and for dealers with substantial TDS claims or imports for works contracts.

Mobile Squads for GST enforcement enable interception, inspection and seizure of goods in transit under prescribed procedures.
Establishes Mobile Squads empowered to intercept conveyances, verify prescribed documents and goods, and conduct inspection, search and seizure under sections 67 and 68 and rules 138-138C of the Assam GST Act and Rules. Squads are constituted at Apex and Zonal levels with specified officer composition and territorial limits; residential searches require Commissioner-issued warrants; irregularities attract tax and penalties under applicable GST provisions. Mobile Squads must follow statutory procedures, submit prompt preliminary and final reports, limit vehicle checks to minimise disruption, and apply VAT rules for excluded non-GST items.

Nomination of nodal officer to coordinate and monitor export refund claims and consolidate district refund data.
With the GSTN refund module incomplete, district officers must collect date-wise refund data for consolidation at headquarters and entry into the GSTIN web tool to ensure prompt facilitation of refund requests. Sri. Mansur M.I., Assistant Commissioner of State Tax, Internal Audit, is nominated as the Nodal Officer at headquarters to clarify export refund issues to districts, consolidate data, ensure web-tool entries, and monitor disposal progress.

Tax recovery: enforce assessments where objection periods lapsed using recovery certificates, writs of demand and attachments.
Where the statutory period for filing objections against assessment demands has expired and dealers have neither paid nor challenged those demands, ward authorities are directed to pursue recovery by issuing a recovery certificate, initiating a writ of demand and proceeding to attachment proceedings to protect government revenue; this administrative instruction is issued with the prior approval of the Commissioner.

Interception of goods in transit: verification, detention, payment or bond release, and confiscation procedure with electronic reporting.
Designated proper officers may intercept conveyances to verify documents and e way bills; if documents are missing or discrepancies arise the officer records a statement in FORM GST MOV 01, issues FORM GST MOV 02 directing physical verification (report Part A of FORM GST EWB 03 within 24 hours) and completes inspection within three working days (extensions by FORM GST MOV 03). Post inspection reports (FORM GST MOV 04 and Part B of FORM GST EWB 03) lead to either release (FORM GST MOV 05) or detention (FORM GST MOV 06 and notice FORM GST MOV 07) with quantified demands in FORM GST MOV 09, provisional release on bond and bank guarantee (FORM GST MOV 08) or confiscation proceedings under section 130 with notices (FORM GST MOV 10) and orders (FORM GST MOV 11); all demands and releases are recorded on the common portal and electronic liability register.

Moulds and dies provided free to component manufacturers are not treated as supply and need no ITC reversal.
Moulds and dies owned by an OEM provided free of cost to an unrelated component manufacturer do not constitute a supply and the OEM is not required to reverse input tax credit; if the contract treats moulds/dies as belonging to the component manufacturer but the OEM supplies them FOC, the amortised cost must be added to component value and the OEM must reverse credit. An e-way bill is required when goods transit through another State even if origin and destination are in the same State, with specified exemptions for certain DTA-SEZ movements.

E-way bill requirement applies when goods transit through another state; railways must not deliver without it.
Moulds and dies provided FOC by an OEM to a component manufacturer are not a supply and do not require reversal of input tax credit, nor are their costs added to the component value, except where contracts treat moulds as belonging to the component manufacturer in which case amortised cost is includible and credit must be reversed. Separately stated goods and services are taxed at their respective rates. Auction participants may maintain books at principal place with intimation and remain eligible for input tax credit. Rail delivery requires production of the e-way bill, and e way bills are required when goods transit another State; certain DTA SEZ movements are exempt.

E-way bill requirement: goods transiting another state need an e-way bill and railways must withhold delivery without it.
Moulds and dies supplied free by an OEM to an unrelated component manufacturer are not a supply and do not require reversal of input tax credit or inclusion in the component's value, except where contracts treat moulds/dies as belonging to the component manufacturer-in which case amortised cost is added and credit reversed. Separately invoiced goods and services in vehicle servicing attract respective rates. Auction principals and auctioneers may declare warehouses as additional places of business and may maintain books at principal place with intimation; input tax credit available subject to law. Railways must not deliver without an e-way bill; e-way bills required when goods transit another State; DTA-SEZ movements in the same State may be exempt under rule 133(14)(d).

Classification as goods governs GST for RECs and PSLCs, applying the dedicated goods rate while duty credit scrips remain exempt.
Renewable Energy Certificates (RECs), Priority Sector Lending Certificates (PSLCs) and similar documents are classifiable under heading 4907 and will attract GST at the rate applicable to that heading, while duty credit scrips specifically covered by the exemption entry will attract Nil GST. The 18% residual entry in Schedule III applies only where no other schedule entry covers the goods and therefore does not govern certificates covered by heading 4907.

GST refund claims: file FORM GST RFD-01A and submit a printed copy to your assigned jurisdictional tax authority for prioritized processing.
A special administrative drive requires taxpayers to file FORM GST RFD-01A on the common portal, print the completed form and ARN, and submit the printout with supporting documents to the single jurisdictional tax authority assigned by administrative order; claims must be filed only once and will not be processed without the physical submission. Departmental officers will prioritize refund cases and a specific Additional Commissioner is designated for escalation, with trade associations asked to publicize the procedure.

Free-of-cost moulds and dies may avoid supply valuation and credit reversal, subject to contractual use and business purpose.
Free-of-cost moulds and dies supplied by an OEM to an unrelated component manufacturer are not a supply without consideration and do not require input tax credit reversal when provided in the course or furtherance of business. Their value is excluded from the component supply value unless the component manufacturer was contractually required to use its own moulds or dies; in that event, amortised cost is included and related credit must be reversed. Separately stated spare parts and labour in car servicing are taxable at their respective applicable rates.

GST refund monitoring through a Refund Module requires officers to record RFD-01 disposal details and track refund payments systematically.
GST refund processing was to be monitored through a departmental Refund Module, with online RFD-01 applications made available on assessing officers' central login. Assessing officers were required to record refund disposal details in the system and to enter both earlier sanctioned refunds and refunds currently under processing so that refund payments could be tracked in a systematic manner.