Refund claim procedure in Form GST RFD-01 after appellate approval is forwarded for compliance by State tax officers.
Procedure for claiming refund in Form GST RFD-01 after approval of a refund claim in appeal or any other forum is brought to the notice of State tax officers through forwarding of the relevant Central GST circular. The communication directs zonal additional commissioners and joint commissioners to inform subordinate officers and ensure compliance with the prescribed procedure.

Nil refund declaration and GST refund filing eligibility clarified for the same period and category.
Eligibility for filing a refund application in Form GST RFD-01 for a specified period and category is addressed where an application declaring Nil refund for the same period and category has already been filed. The communication forwards the corresponding GST circular and directs State Tax officers to be informed of its contents and to ensure compliance with the clarification on refund filing eligibility.

GST exemption on state liquor licence fees confirmed as not supply; limited to state grants, not other licences.
The grant of alcoholic liquor licences by State Governments against consideration is to be treated as neither a supply of goods nor a supply of service, implementing the GST Council recommendation; this exemption applies to licence fee and application fee previously taxable under the service regime and is confined to State grants of liquor licences, not extending to other licences or privileges where GST is payable.

Effective date of explanation confirmed retroactive application to entry under Section 11(3) JGST Act despite conflicting language.
An explanation inserted under the statutory power to add explanations within one year of a notification is effective from the inception of the original concessional rate entry; the later notification's separate commencement language does not alter the explanation's retroactive operation, and the explanation should be applied from the entry's original effective date.

Supply of securities under securities lending is taxable; lender paid GST earlier, borrower now liable under reverse charge.
Lending of securities under the Securities Lending Scheme, 1997 is a taxable service when the lender charges a lending fee; intermediaries' facilitation is separately taxable. The supply is classifiable under financial services attracting 18% GST. For 01.07.2017-30.09.2019 the lender was liable under forward charge (IGST) and from 1 October 2019 the borrower is liable under reverse charge (IGST).

Place of supply: ancillary testing on recipient provided prototypes adopts recipient location for tax purposes.
Where testing on recipient provided prototype hardware is ancillary to the principal software and integrated circuit design service in a composite supply, the place of supply is the location of the service recipient; the separate place of supply provision for goods physically made available by the recipient does not apply to determine the place for such ancillary testing.

GST exemption for educational institutions applies to DG Shipping approved maritime courses recognised under shipping law, subject to notification conditions.
Services provided by Maritime Training Institutes offering courses and assessments approved by the Director General of Shipping and leading to certificates of competency under the Merchant Shipping Act and STCW Rules qualify as services by an educational institution and are exempt from GST, subject to meeting the conditions of the applicable exemption notification.

GST on airport levies: Airlines collecting PSF and UDF as pure agents exclude those charges from their taxable value.
PSF and UDF charged by airport operators constitute consideration for services to passengers and are liable to GST. Airlines that collect these levies as a pure agent must separately indicate the actual amounts and the GST payable by the airport operator; such amounts are excluded from the value of the airline's supply and the airline is not liable to pay GST on them. Airport operators remain liable to account for GST on PSF and UDF; collection charges paid to airlines are taxable in the hands of the airlines.

Non-filing of GST returns triggers GSTR-3A notice, best judgment assessment and potential recovery if returns remain unfurnished.
Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases.

Best judgment assessment: officers may assess tax liability of return non filers after notice if returns remain unfurnished.
A system of reminders and alerts must precede statutory action; issuance of FORM GSTR-3A requires the taxpayer to furnish the return within fifteen days. If the return remains unfurnished, the proper officer may proceed to make a best judgment assessment in FORM GST ASMT-13 using available data (including GSTR I, GSTR 2A and e way bill information), upload the summary in FORM GST DRC07, and levy interest and penalty. A valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn; otherwise recovery and further enforcement may follow.

Notice to return defaulters triggers best judgement assessment and recovery measures if the return remains unfurnished.
A prescribed sequence addresses non-filing of returns: send pre-due reminders and immediate post-due notifications; issue FORM GSTR-3A requiring return within fifteen days; if not complied with, make a Best Judgment Assessment under section 62 in FORM GST ASMT-13 using available data sources and upload the summary in FORM GST DRC-07; if a valid return is filed within the statutory period after assessment the order is deemed withdrawn, otherwise initiate recovery and possible cancellation of registration, with provisional attachment available in deserving cases.

Revisional Authority procedure under GST revision powers is set for screening, referral, and headquarters processing of cases.
Procedure was prescribed for referring revision matters to the Revisional Authority under section 108 of the Uttar Pradesh SGST Act/CGST Act. The Commissioner, Commercial Tax, Uttar Pradesh was stated to be the Revisional Authority, empowered to examine subordinate orders that are erroneous, prejudicial to revenue, illegal, improper, or based on omitted material facts, and to stay, modify, enhance, or annul such orders after hearing the affected person. The instruction also set out the circumstances in which revision would not be exercised and created a zonal screening committee and headquarters-level processing mechanism for revision proposals.

GST registration base expansion through Paytm third-party data drove field verification and eligibility assessment of traders.
Enhancement of the GST registration base was pursued through collection and analysis of third-party data from Paytm. The data was divided into Sheet A for business entities with no PAN or GSTIN in the database, and Sheet B for entities with PAN available but no GSTIN. Field teams were directed to conduct on-site verification, assess business status, record the Paytm reference in online formats, and avoid repeat visits where earlier departmental visits had already been made.

Withdrawal of circular rescinds prior clarifications on information technology enabled services to ensure uniform GST implementation.
The Commissioner of State Tax, Assam, has withdrawn ab-initio Circular No. 61/2019-GST, which provided clarifications on supply of Information Technology enabled Services under GST, following numerous representations about its implications; the withdrawal is effected under the Commissioner's statutory powers to ensure uniform implementation and is deemed issued on 4th December, 2019.

Job work services clarified: processing of goods belonging to another registered person falls under job work; other manufacturing services differ.
The circular clarifies that item (id) under heading 9988 applies only to job work as defined (treatment or processing of goods belonging to another registered person), while item (iv) excludes those services and instead covers manufacturing services on physical inputs owned by persons other than the registered owners; the note is clarificatory and implementation issues may be raised with the Commissioner.

GST refund process now fully electronic via FORM GST RFD-01 with ARN, PFMS bank validation and single disbursement.
From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities.

Restriction on input tax credit: availment limited where supplier upload is missing; deferred claim permitted upon later uploads.
Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details.

Withdrawal of circular on ITeS under GST retracts prior guidance to restore uniform statutory application by field formations.
The Commissioner has ab initio withdrawn the departmental circular providing clarifications on supply of Information Technology enabled Services (ITeS) under the local GST regime, citing apprehensions about its implications and directing withdrawal to ensure uniform implementation of the law across field formations; the withdrawal operates as an administrative retraction of interpretive guidance and took effect from the stated operative date.

Optional annual return filing allows eligible taxpayers to file or omit GSTR 9/GSTR 9A before due date; portal blocks late filing.
Notification No.47/2019 makes annual return filing optional for registered persons with aggregate turnover not exceeding two crore rupees for FY 2017 18 and 2018 19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers may self ascertain and pay any tax shortfall or ineligible input tax credit through FORM GST DRC 03.

Corporate Dealer Profile data entry rules require GSTIN-based financial and production details under the departmental assessment module.
Directions were issued for entering and maintaining taxpayer particulars in the Corporate Dealer Profile module available on the departmental website under the Assessment tab for Joint Commissioner (Corporate Circle) users. The enclosed guideline requires GSTIN-based entry of financial and production profile data, including unit details, nature of business, entity type, partners or proprietor information, books of account, capital, cash credit and collateral particulars, vendor and customer lists, principal raw material suppliers, plant and machinery additions, employee expenditure, and red-flag indicators, with mandatory fields to be completed before proceeding.