Dynamic QR Code requirement for B2C invoices: invoiced QR or recorded payment cross reference qualifies as compliance.
Clarifies that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered persons exceeding the turnover threshold, with specified exclusions (certain service providers, OIDAR, and exports treated as B2B). The QR must be scannable and contain supplier GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value and GST breakup. An invoice bearing the QR or an invoice with a payment cross reference (transaction id, date, time, amount, payment mode) is deemed compliant; pre paid supplies are compliant if payment cross references appear, while post invoice payments require the QR on the invoice. E commerce and payment app transactions are addressed similarly, but individual supplier responsibility remains.

Dynamic QR Code on B2C invoices required for eligible suppliers; payment cross references and electronic modes deemed compliant.
The circular clarifies that the Dynamic QR Code requirement applies to B2C tax invoices issued by registered suppliers exceeding the aggregate turnover threshold in any financial year from 2017 18, excluding specified service categories, OIDAR supplies by IGST registered persons, and supplies treated as exports subject to e invoicing. It prescribes QR content (GSTIN, UPI ID, bank account/IFSC, invoice number/date, total value, GST breakup) and confirms that an invoice is deemed compliant where the dynamic QR is displayed or where the supplier records a payment cross reference on the invoice; electronic payment modes capturing transaction details are similarly acceptable, while post invoice payments require the QR code to be provided.

GST registration suspension addresses significant return anomalies, requiring taxpayer explanation before cancellation proceedings are dropped or registration is cancelled.
Suspension of GST registration under rule 21A(2A) applies where return comparisons or other prescribed analysis disclose significant anomalies indicating contravention potentially leading to cancellation. Taxpayers receive reasons for suspension and a cancellation notice, and must reply within thirty days through FORM GST REG-18. Following examination of the reply or expiry of the response period, the proper officer may drop proceedings and restore active status through FORM GST REG-20, or cancel registration through FORM GST REG-19. Suspension may be revoked pending detailed verification and recovery, without preventing fresh cancellation proceedings where warranted.

Suspension of registration for detected GST return discrepancies requires an online explanation to avoid cancellation proceedings.
Immediate suspension of registration may be imposed where return comparisons reveal significant discrepancies indicating contravention of the HPGST Act or rules; suspension is communicated electronically in FORM GST REG-31 or via dashboard notice in FORM GST REG-17 and taxpayers must reply online in FORM GST REG-18 within the prescribed period addressing anomalies, after which the proper officer may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19 following examination.

Enforcement Alert System routes intelligence on bogus firms and successor firms through a centralized departmental module.
Enforcement intelligence relating to bogus or non-existent firms and their successor firms is to be exchanged through the departmental Enforcement Alert System module. Where inspection reveals a firm to be non-existent or bogus, information for further legal action against the relevant successor firms must be routed through the module rather than by manual communication, so that collection, monitoring, and reporting remain centralized on the departmental platform.

Suspension of registration for GST return discrepancies triggers a statutory response period and potential cancellation.
Suspension of registration is triggered when reconciliation of returns and GSTR-1 data or other analyses show significant discrepancies indicating contravention and revenue threat; an electronic intimation with reasons is issued (via FORM GST REG-31 or, until functionality exists, as FORM GST REG-17 on the portal). The suspended taxpayer must reply within thirty days in FORM GST REG-18 and may file outstanding returns where non-filing is the cause. The proper officer will examine the reply and may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19, with tasks and nodal notifications managed via officer dashboards.

Suspension of GST registration requires a 30-day portal reply; officer may revoke suspension or proceed to cancellation.
Suspension under sub-rule (2A) of rule 21A is triggered by significant discrepancies in return comparisons indicating contravention and revenue risk. A system intimation/notice (FORM GST REG-31 or interim FORM GST REG-17 on dashboard) states reasons and requires the taxpayer to reply within thirty days in FORM GST REG-18 via the portal, including filing overdue returns or meeting specified requirements. The proper officer, after review or on expiry of the reply period, may revoke suspension by FORM GST REG-20 or cancel registration by FORM GST REG-19; nodal officers receive lists for action.

SGST refund monitoring through a grievance system requires online complaint handling, OTP verification, and disposal within working days.
Monitoring of SGST refund applications under the GST regime is to be carried out through a departmental Refund Grievance System for online complaint registration and tracking of delayed refund matters. Taxpayers may lodge complaints on the portal after OTP verification, and a unique reference number is generated on successful registration. The complaint reaches the concerned assessing authority, who must record approval or disapproval online, note reasons where disapproved, and dispose of each complaint within 10 working days. Reports are made available to supervisory officers for monitoring and compliance.

Suspension of registration for significant return discrepancies triggers portal notice and requires taxpayer reply before further cancellation action.
Immediate suspension of registration follows where return comparisons reveal significant discrepancies indicating contravention and threat to revenue; affected taxpayers receive an electronic intimation and notice on the portal or e mail, must reply online in the prescribed form addressing anomalies and may cure defects such as filing overdue returns. The jurisdictional proper officer reviews responses or expiry of the reply period and may revoke suspension or cancel registration, updating the GSTIN status accordingly; until dedicated portal functionality is ready, equivalent notices and replies will be handled through existing portal forms and dashboards.

GST registration suspension addresses material return discrepancies, requiring taxpayer explanation before cancellation or restoration through prescribed online procedures.
GST registration may be suspended where return comparisons or other approved analysis disclose significant discrepancies or anomalies indicating contravention potentially leading to cancellation. The suspended person receives a notice stating reasons and must reply within thirty days through FORM GST REG-18, explaining discrepancies or showing compliance. Following the reply or expiry of the response period, the proper officer may drop proceedings and restore active status through FORM GST REG-20, or cancel registration through FORM GST REG-19. Revocation of suspension does not preclude detailed verification, recovery of short-paid tax, or fresh cancellation proceedings.

Tax-law implementation grievance redressal establishes a departmental committee to examine concerns and submit a prompt report.
Grievance redressal concerning implementation of tax laws is assigned to a committee chaired by an Assistant Commissioner and comprising two additional Assistant Commissioners. The committee is tasked with addressing concerns raised by tax professionals associations and trade bodies regarding tax-law implementation. It must submit its report within 15 days from its constitution, creating an internal departmental mechanism to examine and report on implementation-related grievances.

Suspension of registration where return discrepancies threaten revenue; electronic intimation and mandatory online reply may lead to revocation or cancellation.
Immediate suspension of registration applies where comparison of returns and supplier data reveals significant discrepancies threatening revenue, with electronic intimation of reasons and a requirement that the taxpayer explain why registration should not be cancelled within the prescribed reply period; taxpayers must respond online and the proper officer may revoke suspension or proceed to cancel registration after examining the response.

GST Appellate Tribunal appeal sanction is delegated for lower-value matters, while higher-value and composite orders require Headquarters decisions.
Additional Commissioners (Administration) and Deputy Commissioners (Administration), Anti-Evasion, are authorised to grant prior sanction for GST Appellate Tribunal appeals where the tax, input tax credit, differential amount, fine, fee, or penalty does not exceed the prescribed monetary threshold. The Headquarters retains the decision whether to appeal where that threshold is exceeded, including where a common appellate or revisional order decides multiple appeals and the amount involved in any one appeal exceeds the threshold.

End Use Certificate procedure for imported goods shifts to jurisdictional customs officers under the amended concessional duty rules.
Imported goods under the concessional duty regime require an End Use Certificate to be handled by the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Notification No. 2/2021-Customs amended Notification No. 50/2017-Customs by substituting customs officers for earlier Central Tax or State Tax officers in specified entries and directing the jurisdictional customs officer to complete any pending action for earlier imports.

Turnover-based online transfer rules now allow year-round processing, with post-June cases routed through zonal oversight.
Turnover-based online transfer of registered persons among Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer login IDs remains available throughout the year, but intra-sector transfers within the prescribed monitoring limits may be made only up to 30 June of each financial year. After that date, remaining cases must be sent with reasons to the Zonal Additional Commissioner, whose login ID may be used for the transfer. Pending cases are to be examined on merits, action may follow against negligent officers, and all pending cases for 2020-21 were required to be disposed of by 28 February.

Blocked Input Tax Credit: taxpayers must reverse ineligible credits on passenger vehicles and construction services to comply.
The circular explains that Section 17(5) blocks ITC for specified supplies including passenger motor vehicles (except where used for further supply, passenger transport, or training), works contract and construction services for immovable property (other than plant and machinery) unless used for further supply of works contract services, and goods or services used in construction on one's own account. Blocked credits must be reported in GSTR 3B (Table 4(D)(1)) and other ineligible credits in Table 4(D)(2). Taxpayers must reverse wrongly claimed blocked credits suo motu via DRC 03.

GST registration verification authority is reassigned from circle-level Joint or Deputy Commissioners to zonal Additional Commissioners.
Registration verification under the Rajasthan Goods and Services Tax Rules, 2017 is amended by replacing the Joint/Deputy Commissioner, State Tax, of the circle with the Additional Commissioner (Administration), State Tax, of the zone, for purposes covered by the earlier order under the provisos to rule 9(1) and rule 9(2). The amendment takes effect from 22 January 2021.

GST registration requirement: suppliers must hold valid GSTIN before government contracts; payments withheld until verification.
Departments must not award supplies or works contracts unless the supplier or contractor holds a valid GSTIN obtained under the NGST Act, 2017; existing suppliers must produce such GSTIN before the Drawing and Disbursing Officer and departments shall withhold further payments until verification. The GSTIN is a 15 digit number beginning with 13 and its genuineness may be verified on the GST portal.

GST reassessment procedure shifts Headquarters handling from the Law Section to the GST Section for all proposals and responsibilities.
Immediate amendment transfers the handling of reassessment matters at Headquarters from the Law Section to the GST Section. The functions earlier performed by the Law Section, and the responsibilities earlier assigned to the Joint Commissioner (Law), are now to be discharged by the GST Section, Headquarters and the Joint Commissioner (GST), Headquarters, respectively. The remaining provisions of the original circular remain unchanged, and future reassessment proposals are to be submitted to the GST Section, Headquarters.

Physical verification approval is delegated to circle-level Joint and Deputy Commissioners for business premises registration verification.
Authorization for physical verification of business premises under the Rajasthan Goods and Services Tax Rules, 2017 is delegated to Joint Commissioners and Deputy Commissioners of State Tax within their respective circles. They may approve physical verification of a place of business by proper officers under the provisos to rule 9(1) and rule 9(2).