Input tax credit time bar: debit note date determines financial year for ITC eligibility; e invoice QR replaces physical invoice.
For ITC time bar purposes the date of issuance of a debit note determines the relevant financial year and the amended rule governs ITC availment on or after its effective date; production of an e invoice QR code with the embedded IRN electronically suffices instead of carrying a physical tax invoice during movement; and the refund restriction on unutilized ITC applies only to goods actually subject to export duty at the time of export, excluding goods with nil or exempted export duty.

Dynamic QR Code applicability clarified: invoices to foreign recipients with payment via RBI approved modes may omit QR codes.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and the payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the Dynamic QR Code for payment.

Court cases monitoring module streamlines tracking of appeals, revisions and writ petitions under the UPVAT and UPGST Acts.
An online Court Cases module is introduced on the departmental website to monitor appeals, revisions and writ petitions arising from orders passed under the UPVAT and UPGST Acts at the appellate authority, Tribunal, High Court and Supreme Court levels. Assessment and enforcement units are directed to make timely and accurate entries of all pending and future court matters so that disposal of appeals and recovery of demand can be effectively tracked.

Intermediary services: facilitation between three parties qualifies while principal supply and subcontracting do not.
The circular clarifies that an Intermediary arranges or facilitates a main supply of goods, services or securities between two or more other persons and does not supply the main supply on his own account; classification requires a minimum of three parties, two distinct supplies (main and ancillary), and a facilitator role such as agent or broker, while principal-to-principal supply and subcontracting of the main supply are excluded from intermediary services.

Refund of wrongly paid GST allowed when supply is later reclassified, subject to payment under correct head and two year filing limit.
The term "subsequently held" includes both taxpayer self reclassification and findings by tax officers or authorities; refunds are available if the taxpayer pays tax under the correct head and files the refund claim within two years from the date of payment under the correct head, with a transitional two year filing period for payments made before the notification. Refunds are not available where the liability was adjusted by issuance of a credit note.

Revocation deadline extension for cancelled GST registrations: filing allowed until extended date, applicable irrespective of application status.
Time to apply for revocation of cancelled registration is extended to 30 September 2021 where the original due date fell between 1 March 2020 and 31 August 2021 for registrations cancelled under the specified clauses of section 29(2). The extension applies regardless of application status: not filed, pending with the proper officer, rejected (allowing fresh filing), pending on appeal, or decided on appeal. Proper officers and appellate authorities must treat the extended timeline as applicable, and taxpayers may refile where necessary.

Refund of excess electronic cash ledger balances clarified as time limit exempt and unjust enrichment not applicable.
Refunds of excess balances in the electronic cash ledger are not governed by the time limit in section 54(1); unjust enrichment declarations under Rule 89(2)(l)/(m) are not required for such refunds. TDS/TCS credits in the electronic cash ledger are equivalent to cash deposits and any unutilised amounts after discharge of dues are refundable as excess cash ledger balance under the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date the supplier files the return relating to those supplies.

Dynamic QR code exemption clarified: RBI approved payments allow invoices without QR; electronic cash ledger excess refunds exempt time bar.
Invoices to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code when payment is received in convertible foreign exchange or in Indian rupees through RBI permitted modes. Refunds of excess electronic cash ledger balances are not subject to the time limit in section 54(1), do not require Rule 89(2)(l)/(m) certifications, TDS/TCS credits in the electronic cash ledger are refundable as excess balance, and the relevant date for refunds on deemed exports is the return filing date of the supplier.

Dynamic QR Code exemption for cross-border invoices allowed when payment received via RBI-approved modes in foreign exchange or local currency
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in local currency wherever permitted by the RBI, such invoice may be issued without a Dynamic QR Code, as the recipient located outside India cannot use the Dynamic QR Code for making payment.

Refund of excess electronic cash ledger balances not time barred; TDS/TCS credits refundable and deemed export refunds tied to supplier return.
Refunds of excess balances in the electronic cash ledger are not subject to the time limit in sub section (1) of section 54 and do not require unjust enrichment certification under Rule 89(2)(l)/(m). TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash, may be utilised at the registered person's choice, and any unutilised amount may be refunded under the proviso to sub section (1) of section 54 read with sub section (6) of section 49. For deemed export supplies, the relevant date for refund is the date the supplier files the return relating to those supplies.

Refund of excess electronic cash ledger balance exempt from ordinary filing time limits and unjust enrichment certification requirements.
The circular clarifies that the statutory time limit for refund applications does not apply to refunds of excess balance in the electronic cash ledger; unjust enrichment certification is not required for such refunds; TDS/TCS credits in the electronic cash ledger are equivalent to cash and unutilized balances may be refunded; and for deemed export refunds the relevant date is the date the supplier files the return relating to those supplies.

Dynamic QR Code requirement: invoices to non-resident recipients may be exempted when payment is in convertible forex or RBI permitted rupees.
Where a recipient is located outside India but the place of supply of services is in India, an invoice to that recipient may be issued without a Dynamic QR Code if the supplier receives payment in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; such supplies are not considered export of services for this purpose and the prior trade circular entry is substituted to reflect this relief.

Refund of wrongly paid tax available when supply is later reclassified and claim filed within the prescribed limitation period.
Refund entitlement covers cases where a supply initially treated by the taxpayer as intra State or inter State is later reclassified as inter State or intra State respectively, whether reclassification is made by the taxpayer or by a tax authority. Claimants must file Form GST RFD 01 within the prescribed limitation period measured from the date tax was paid under the correct head; payments made before the controlling notification are subject to a limitation measured from the notification date. Refunds are not available where tax has been adjusted via issuance of a credit note.

Authorisation of State Tax Officers to assist GST audit teams enables delegated, jurisdictional audit support within local units.
State Tax Officers posted at any Circle, Charge or Large Taxpayer Unit are authorised to assist officers authorised to undertake audits under section 65 of the West Bengal Goods and Services Tax Act, 2017, exercising powers under section 5(1) read with clause (91) of section 2; the administrative order specifies assistance within respective jurisdictions and takes immediate effect.

Authorisation for Audit under section 65 empowers specified State Tax officers to conduct jurisdictional GST audits.
Specified ranks of State Tax officers-Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner-posted at any Circle, Charge or Large Taxpayer Unit are authorised to undertake Audit under section 65(1) of the West Bengal GST Act within their respective jurisdictions; the order supersedes a prior order, excludes officers appointed as Appellate Authority under section 107, and is deemed effective from the earlier order's commencement.

GST registration verification shifts to the UPGST Field Visit App, replacing the earlier verification app for field use.
Physical verification of GST registrations is to be carried out through the UPGST Field Visit App available on the Google Play Store with effect from 01.12.2021, replacing the earlier Android-based Abhyuthan App. The earlier instructions for verification through Abhyuthan App stand superseded to that extent, and the app is to cease functioning from the night of 30.11.2021. The enclosed process flow covers installation, login with employee ID, OTP verification, entry of GSTIN details, offline saving of data, and later synchronisation of records when network connectivity is available.

REIC information sharing system streamlines follow-up action on economic offence inputs and compliance reporting.
Exchange of information received from REIC, Lucknow is to be used for follow-up action by the Commercial Tax Department through a dedicated REIC Information Sharing System module developed at headquarters. The module makes REIC inputs available directly on the login of the concerned Proper Officer, who is required to take the necessary legal action under the relevant Acts and Rules and update the action taken in the same system. Users are directed to use the module for all follow-up action on REIC information and to report technical difficulties to the IT Section by email.

Electronic credit ledger blocking under Rule 86A requires recorded reasons, material evidence, and strict limits on ineligible input tax credit.
Guidelines are issued for disallowing debit of an electronic credit ledger under Rule 86A where input tax credit is believed to be fraudulently availed or ineligible. The power may be used only on recorded reasons based on material evidence, for specified grounds such as non-existent suppliers, non-receipt of goods or services, unpaid tax, absence of business activity, or absence of valid invoice documents. The instruction also specifies competent officers, monetary limits, procedure for blocking credit, and release of the restriction when the disqualifying conditions no longer exist, subject to a maximum period of one year.

Refunds from electronic cash ledger clarified: excess balances refundable without unjust enrichment declarations; TDS/TCS credits treated as cash.
Refunds of excess balances in the electronic cash ledger are not subject to the time limit in section 54(1), and declarations under Rule 89(2)(l)/(m) are not required because unjust enrichment does not apply; TDS/TCS credits in the electronic cash ledger are equivalent to cash deposits and unutilised balances may be refunded under the proviso to section 54(1) read with section 49(6); for deemed exports the relevant date for refund is the date the supplier files the related return under Explanation (2)(b) to section 54.

Dynamic QR Code exemption for B2C cross border service invoices when payment received in foreign exchange or RBI permitted rupees.
Suppliers issuing invoices to recipients located outside India for services whose place of supply is in India may issue such invoices without a Dynamic QR Code where payment is received through RBI-approved modes either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because a Dynamic QR Code cannot be used by an overseas recipient for payment.