Quarterly return monthly payment scheme streamlines GST filing with quarterly returns, monthly tax deposits, and optional invoice furnishing.
Quarterly Return Monthly Payment Scheme permits registered persons with aggregate turnover up to five crore rupees to furnish FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. Eligibility is determined from the preceding financial year using turnover reflected on the common portal, and a person crossing the turnover limit during a quarter becomes ineligible from the next quarter. The option is exercised on the common portal within the prescribed window, applies GSTIN-wise, and includes default migration arrangements. Quarterly FORM GSTR-1 filing is required, with an optional Invoice Furnishing Facility for selected invoices in the first two months.

Corporate Circle jurisdiction streamlined through turnover-based identification of top registered persons and structured transfer proposals.
Uniformity in the jurisdiction of Corporate Circles is to be maintained by identifying the largest registered persons in each zone on the basis of turnover and transferring the jurisdiction of the top 60 registered persons to the Joint Commissioner (Corporate Circle) through a reasoned proposal to the Headquarters. The standard composition of 45 goods suppliers and 15 service suppliers may be relaxed where service suppliers exceed 15, while the top 15 service suppliers must be included where their number is fewer than 15. Future jurisdictional changes are to be proposed only after the close of the relevant financial year and at the beginning of the next financial year.

Interest relief for delayed GST returns provides phased nil and reduced rates, with late fee waiver conditional on notified filing dates.
Reduced rates of interest and conditional waiver of late fee apply to delayed GST returns for specified tax periods. For larger taxpayers a nil-interest initial window is followed by a reduced interest rate, reverting to the normal rate after the prescribed period; the circular provides illustrative day-wise calculations for GSTR-3B filings. For smaller taxpayers a nil-interest period until specified dates is followed by a reduced rate until a later cutoff, after which the standard rate applies. Waiver of late fee is conditional on filing by notified dates; otherwise late fee accrues from the original due date.

IRP and RP GST registration guidance: no fresh registration where prior returns filed and compliance deadlines extended.
Clarification extends the registration time-frame for IRP/RP and provides that IRP/RP need not obtain fresh registration when corporate debtor had filed all Form GSTR-1 and Form GSTR-3B returns prior to appointment and was not in default; subsequent changes in IRP/RP after initial registration are treated as changes of authorized signatory and may be effected by amendment. It also extends compliance deadlines falling within the COVID-19 relief window, including the merchant exporter export period condition and the filing date for Form GST ITC-04, to the relief cut-off date. The Circular is clarificatory and issued to ensure uniform implementation.

Delegation of powers updated: assessment and recovery authorities reallocated among specified GST officers, altering appellate allocation.
Amendment revises the delegation Table of the earlier Order, assigning assessment of unregistered persons to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner; reallocating initiation and conduct of recovery proceedings and related functions to Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner; validating continuation of specified recovery proceedings; and substituting appellate authority allocation to Special Commissioner, Additional Commissioner, Senior Joint Commissioner and Joint Commissioner. The Order is made under sub section (3) of section 5 read with clause (91) of section 2 and is effective immediately except where otherwise stated.

Revisional powers under the Uttar Pradesh GST law allow delegation, hearing, and correction of erroneous subordinate orders.
Revisional powers under section 108 of the Uttar Pradesh Goods and Services Tax Act, 2017 apply to erroneous subordinate orders prejudicial to revenue, including orders that are illegal, improper, or lacking material facts. The revisional authority may stay such order, afford an opportunity of hearing, and then enhance, modify, or annul the decision, subject to statutory conditions and limitations. The Commissioner, Commercial Tax, Uttar Pradesh was appointed as the revisional authority and was authorised to delegate revisional jurisdiction to subordinate officers over specified classes of orders.

TRAN-1 and TRAN-2 referral procedure governs appeal decisions, acceptance of court orders, and GSTN forwarding requirements.
Procedure for referring TRAN-1/TRAN-2 related cases to GSTN in compliance with judgments of the Hon'ble High Court or Hon'ble Supreme Court. Cases are examined by the concerned officers, routed through the Joint Commissioner and Zonal Additional Commissioner, and then either taken forward for appeal through the prescribed departmental procedure or accepted and forwarded in the prescribed format to the IT Section, Headquarters, for transmission to GSTN. Technical glitch cases received up to 31 March 2020 are to be forwarded to GSTN for ITGRC consideration under the GSTN SOP dated 12.04.2018.

Cumulative application of rule 36(4) limits input tax credit claims; excess credit must be reversed in the September return.
Clarification directs taxpayers to cumulatively reconcile ITC claimed in FORM GSTR 3B for February-August 2020 with supplier uploaded invoice details available up to the due date of FORM GSTR 1 for September 2020, ensuring cumulative ITC availed does not exceed 110% of cumulative eligible credit reflected in supplier uploads; any excess must be reversed in Table 4(B)(2) of FORM GSTR 3B for September 2020, subject to the overall credit limits under section 16 of the APGST Act.

Reduced GST interest rates provide staged relief and conditional late-fee waivers for specified tax periods under revised notifications.
Notifications amend earlier reliefs by prescribing staged interest relief for specified GST tax periods: for taxpayers above Five Crore aggregate turnover an initial zero-interest window followed by a reduced interest rate until the notified cut-off after which normal interest applies; for taxpayers below Five Crore a longer zero-interest window followed by reduced interest until the end of the relief period and normal interest thereafter. The notifications also conditionally waive late fee where returns are filed by prescribed dates, with late fee otherwise payable from the original due date until filing.

GST on director remuneration: non-employee directors' fees attract reverse charge; salary components remain exempt under Schedule III.
For directors who are not employees, remuneration is taxable and the company must discharge GST under reverse charge. For directors who are employees, amounts treated as salaries and subjected to salary TDS are not taxable under Schedule III, while components separately treated and subjected to TDS as professional or technical fees are taxable and subject to reverse charge by the company.

Refund of accumulated input tax credit restricted to supplier uploaded invoices; imports, ISD and reverse charge credits remain admissible.
Refund of accumulated Input Tax Credit (ITC) is restricted to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on invoices not so reflected are not admissible. This restriction does not alter the refund treatment for ITC on imports, ISD credits, or inward supplies subject to reverse charge, which continue under the prior practice.

IRP/RP GST registration requirement clarified; exceptions for non defaulting corporate debtors and changes treated as authorized signatory.
Clarification amends the IRP/RP GST registration procedure to extend the time for obtaining separate registration and provides that corporate debtors who have furnished FORM GSTR 1 and FORM GSTR 3B for all tax periods prior to IRP/RP appointment need not obtain a fresh registration; changes in IRP/RP after initial appointment are to be treated as changes of authorized signatory. The circular also extends the merchant exporter 90 day export requirement and the due date for filing FORM GST ITC 04 for the March quarter in line with COVID period time limit relief.

Assessment case disposal procedure shifted to e-mail notices, PDF submissions, and remote communication during COVID-19 restrictions.
Assessment case disposal was to proceed through e-mail notices, submission of records at office reception before 3:00 PM, sanitization and onward transmission to the assessing office. If further notice was needed, it was also to be sent by e-mail, and replies, account books, bills, ledgers and cash memos were to be furnished as self-certified PDF files, with contact permitted by telephone or video calling where required.

GST transit interception procedure revised by deleting the direct seizure instruction for alleged tax evasion cases.
Uniformity in proceedings by mobile squad units under the Uttar Pradesh GST framework is addressed by deleting paragraph 11 of the earlier circular governing detention, release, seizure, and related action during transport of goods. The deleted paragraph had permitted a Proper Officer, where transported goods were found to be moved with an intention of tax evasion, to bypass proceedings under Section 129 and proceed directly under Section 130 for seizure of goods and vehicle, including issuance of FORM GST MOV-10 and electronic uploading of the summary in FORM GST DRC-01.

Refund and credit note procedures govern adjustment of GST on cancelled supplies and advances, enabling return adjustment or RFD-01 claims.
Where tax was paid on advances or on supplies subsequently cancelled or returned and an invoice had been issued, the supplier must issue a credit note under section 34 and declare it in the return for the month of issuance to adjust tax liability; no separate refund claim is needed unless there is no output liability, in which case a claim may be filed as excess payment of tax via FORM GST RFD-01. If no invoice was issued on advance, a refund voucher must be issued and refund sought via FORM GST RFD-01.

Appeal notice requirement under GST orders demands prescribed intimation, online filing procedure, and pre-deposit conditions for appeals.
Every appealable order passed by Proper Officers in Section and Enforcement Offices must be accompanied by a prescribed notice informing the affected person about the appellate process. The notice provides for a free copy of the order, filing of an online appeal in FORM GST APL-01 before the Appellate Authority under Section 107 read with Rule 108 within 90 days, submission of the original or certified copy within one week of filing, and pre-deposit of the admitted tax, interest, penalty, fee and fine, along with 10% of the disputed tax amount.

Input tax credit reconciliation requires capping ITC to uploaded supplier details and reversal of excess in returns.
Taxpayers must reconcile ITC availed in FORM GSTR-3B for February-August 2020 with invoices uploaded by suppliers in FORM GSTR-1 by the September 2020 due date; cumulative ITC claimed for those months must not exceed the permitted cap based on eligible uploaded invoices, and any excess ITC identified must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020, with the cumulative treatment being a temporary modification to prior clarifications and not expanding overall credit eligibility.

Cumulative input tax credit reconciliation governed February to August 2020, requiring reversal of excess credit in September returns.
For February through August 2020, rule 36(4) required cumulative reconciliation of input tax credit availed in GSTR-3B with eligible invoices and debit notes uploaded by suppliers up to the September 2020 GSTR-1 due date. Cumulative credit could not exceed 110% of eligible credit reflected in uploaded documents and remained subject to general credit eligibility conditions. Excess credit identified through reconciliation had to be reversed in Table 4(B)(2) of the September 2020 GSTR-3B, while the restriction applied independently for September 2020.

Cumulative input tax credit reconciliation requires September reversal where claimed credit exceeds the permitted supplier-uploaded invoice threshold.
ITC availed in GSTR-3B for February to August 2020 had to be reconciled cumulatively with eligible supplier-uploaded invoices and debit notes reflected up to the due date for September 2020 GSTR-1. Aggregate credit for those months could not exceed 110% of cumulative eligible uploaded credit, and could not exceed the tax otherwise eligible on supplies received. Excess ITC had to be reversed in Table 4(B)(2) of the September 2020 GSTR-3B; failure to do so was treated as availment of ineligible ITC in September.

Cumulative ITC reconciliation required for pandemic months; excess credit must be identified and reversed in September return.
Clarification directs cumulative reconciliation of ITC for February-August 2020 under sub-rule (4) of rule 36 of the CGST Rules, requiring taxpayers to reconcile ITC claimed in GSTR-3B with supplier-uploaded invoice details available until the GSTR-1 due date for September 2020. The cumulative ITC availed for those months must not exceed 110% of the cumulative eligible credit reflected by supplier uploads, subject to the ceiling under section 16, and any excess must be reversed in Table 4(B)(2) of GSTR-3B for September 2020.