GST on penal interest: taxable when included in value of goods but exempt when charged by lender as interest.
Clarification holds that penal interest included in the consideration for a taxable supply of goods must be included in the value of that supply and is taxable, whereas penal or additional interest charged by a separate lender for extending loans falls within the exemption for interest on loans and is not subject to GST; service fees or other non-interest charges by a lender are not exempt.

GST exemption on residential association maintenance charges ends if per-member threshold exceeded and registration turnover met.
GST exemption applies to supplies by an unincorporated or non profit RWA to its own members when reimbursement or share of contribution does not exceed a specified per member monthly ceiling; if the ceiling is exceeded the entire amount is taxable. Registration and GST liability arise only where the per member ceiling is exceeded and the RWA's annual aggregate turnover from supplies meets the statutory registration threshold. RWAs may claim input tax credit on capital goods, goods and input services used to make supplies to members. The per member ceiling applies separately to each residential apartment owned.

GST exemption on RWA maintenance applies when per-member contributions meet prescribed limits; otherwise full receipts are taxable.
Supply of services or goods by an unincorporated RWA or non-profit entity to its own members for common use is exempt from GST where the contribution or reimbursement does not exceed the prescribed per-member monthly limit; if the RWA's annual aggregate turnover does not exceed the registration threshold it need not register or pay GST even if charges exceed the per-member limit, but where turnover meets or exceeds the threshold and per-member charges exceed the ceiling the entire amount charged is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used to provide supplies to members, and the per-member ceiling applies separately to each residential unit owned.

Zero rated supply clarification: goods sent abroad for exhibition or consignment are not zero-rated until supply occurs.
Mere removal of specified goods for exhibition or consignment without consideration does not constitute a supply and is therefore not a zero rated supply; such movements are treated as sale on approval requiring a delivery challan, record maintenance, and issuance of tax invoice only upon sale abroad within the stipulated period or upon deemed supply on expiry of that period, after which refund or input tax credit claims may be pursued if otherwise eligible.

Intermediary status determines export treatment of ITeS services; non intermediary suppliers may qualify as exports if legal criteria are met.
Clarification explains that an intermediary arranges or facilitates supplies and excludes persons who supply services on their own account; a supplier rendering ITeS services on its own account is not an intermediary, whereas a supplier limited to arranging or facilitating clients' supplies (logistics, clearances, post-sales support) is an intermediary. If both types of services are supplied, intermediary status depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services only if supplier and recipient locations, place of supply, foreign exchange receipt, and non-distinct-establishment conditions are satisfied.

Access to FORM GST DRC-07 granted to zonal anti-evasion authorities to issue notices when vehicles are detained.
Zonal Anti-evasion authorities may access the back-office system to generate FORM GST DRC-07 for registered taxable persons not registered in their zone when those persons' vehicles are detained within the authority's territorial jurisdiction; access is strictly limited to generation of that form and existing territorial jurisdictional boundaries remain unchanged.

Corrected notification references expand the cited legal basis for the specified lines of the earlier tax order.
Corrigendum revises lines 7 to 9 of Order No. F.16(21)Tax/Juris(GST)/CCT/2017/3196 dated 1 July 2017. The corrected reference retains two notifications dated 30 June 2015 and additionally includes two notifications dated 31 March 2011.

Refund eligibility for integrated tax: extension permits RFD-01A filing subject to cap tied to GSTR 3B declared integrated tax/cess.
Registered persons may file Form RFD-01A on the common portal for tax periods up to 30 June 2019, provided the claimed refund of integrated tax/cess does not exceed the aggregate integrated tax/cess amounts reported in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period; implementation difficulties are to be notified to the Commissioner.

GST refund clarification corrigendum circulated for departmental implementation and compliance with updated instructions.
A corrigendum to the CBIC circular on refund-related GST issues was issued and circulated by the Commercial Tax, Uttar Pradesh office for departmental implementation. The communication notes that the earlier Uttar Pradesh circular issued in compliance with the original CBIC circular is to be read in light of the subsequent corrigendum dated 18.07.2019 and directs officers to bring it to the notice of subordinate staff and ensure compliance.

Information Technology Enabled Services clarification applies under Uttar Pradesh GST for departmental compliance and implementation.
Clarification is issued on the supply of Information Technology Enabled Services (ITeS) by forwarding the Central Board of Indirect Taxes and Customs circular dated 18.07.2019. The communication states that the issues clarified in that circular are applicable under the Uttar Pradesh Goods and Services Tax Act and Rules as well, and that subordinate officers are to be informed and compliance ensured accordingly.

Export promotion goods procedures clarified for exhibition and consignment shipments under Uttar Pradesh GST rules.
Procedures relating to goods sent outside the country on exhibition or on consignment basis for export promotion were clarified by reference to the Central GST circular issued by the Central Board of Indirect Taxes and Customs. The clarification states that the procedural guidance contained in that circular is also applicable under the Uttar Pradesh Goods and Services Tax Act and Rules. The communication directs that the enclosed circular be brought to the notice of subordinate officers and compliance be ensured accordingly.

Zero-rated supply: sending goods abroad for exhibition is not zero-rated; invoicing on sale or non-return triggers export treatment.
Sending or taking goods out of India for exhibition or on consignment is not a supply under section 7 and therefore not a zero-rated supply under section 16; specified goods must be accompanied by a delivery challan under rule 55 and records maintained. No bond or LUT is required. Supplies occur on the date of sale abroad for quantities sold within the stipulated period, or on expiry of that period for unsold/unreturned quantities; tax invoices must be issued accordingly under sections 12 and 31 read with rule 46. Refunds of input tax credit may be claimed after invoicing if eligible under section 54(3) and rule 89(4).

Export of services clarified: ITeS suppliers not acting as intermediaries can qualify as export when export conditions are met.
Clarification explains that suppliers of ITeS services who provide those services on their own account are not intermediary under the integrated GST definition, while suppliers who merely arrange or facilitate a client's supply (pre delivery, delivery and post delivery support) are intermediaries. Mixed cases combining ITeS on own account and facilitation/support services require a facts and circumstances analysis to identify the principal supply. Non intermediary ITeS suppliers may qualify as export of services if they meet the criteria of supplier and recipient locations, place of supply outside India, receipt of payment in convertible foreign exchange, and not being merely establishments of a distinct person.

Refund cap for integrated tax/cess: claims limited to aggregate amounts declared in GSTR-3B for the corresponding period.
Corrigendum permits registered persons to file refund applications in Form GST RFD-01A on the common portal for an extended range of tax periods, provided that the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess reported under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period.

GST exemption threshold for RWA maintenance: exceeding it renders the entire charge taxable unless turnover stays below registration limit.
Supply of services by an RWA to its own members is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; an RWA whose annual aggregate turnover does not exceed the statutory registration threshold need not register or pay GST even if charges exceed that ceiling. RWAs may claim input tax credit on capital goods, goods and input services used to supply members. If charges exceed the exemption ceiling, the entire amount is taxable. Membership and the ceiling apply per apartment owned.

Post sales discounts: supplier obligations determine GST treatment, affecting supply valuation and input tax credit eligibility and dealer service characterization.
Treatment of post sales discounts depends on their nature: unconditional discounts relate to the original supply and may be excluded from the supplier's value of supply under section 15(3); discounts conditional on dealer promotional activities are consideration for services supplied by the dealer and attract GST with corresponding ITC to the supplier. Discounts enabling reduced customer prices must be added to the dealer's value of supply, and customer ITC is limited to tax actually paid. If a supplier cannot exclude a discount, it may issue commercial credit notes but cannot reduce original tax liability; dealers need not reverse ITC if they pay the reduced value after adjustment plus original tax.

Refund processing: authorities receiving mis-mapped GST applications must process refunds and promptly request portal mapping correction.
Where the common portal has incorrectly routed FORM GST RFD-01A to a tax authority different from the taxpayer's administrative assignment and electronic re-assignment is not available, the tax authority that received the application should process the refund without delay and thereafter notify the common portal of the incorrect mapping and request an update so future applications are transferred to the correct jurisdictional authority.

Place of supply rules for port cargo services and temporary imports clarified: apply contract terms or IGST exceptions for processing.
Clarification: port cargo-handling activities (unloading, haulage, movement to berth/plot, loading) are ancillary services not related to immovable property; their place of supply is determined by the IGST provisions applicable to ancillary services and the contract between supplier and recipient. For services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of diamonds, the place of supply follows the special rule for temporarily imported goods exported after processing rather than the general rule locating services where performed.

GST applicability on penal interest: taxable when included in sale consideration, exempt when charged by lender as interest.
The circular distinguishes two scenarios: penal interest charged by a seller on instalment sales is included in the value of the taxable supply of goods and is subject to GST, whereas penal interest charged by a separate lender on a loan repayment qualifies as interest under the exemption notification and is not subject to GST; non-interest service fees levied by lenders are not exempt.

Sending goods abroad for exhibition is not a supply and triggers invoicing and refund rules only on sale or expiry.
Goods sent or taken out of India for exhibition or consignment for export promotion are not a supply under section 7 and thus not a zero rated supply under section 16 unless covered by Schedule I. Such movements are treated as sale on approval, require a delivery challan under rule 55, and records per the annexure. Tax invoices must be issued when goods are sold abroad within six months or on expiry of six months if not sold or returned. Refunds of input tax credit for zero rated supply are claimable only after issuance of the tax invoice and meeting eligibility under section 54(3) and rule 89(4).