'C' form issuance for ENA and liquor requires utilisation verification, electronic generation, data upload, and maintained issuance records.
'C' forms for specified goods are confined to re-sale or use in manufacture or processing of those goods. For ENA and liquor, dealers must apply to the Special Commissioner with permits, invoices, proof of movement and required information. The application requires verification by the Commissioner of Prohibition and Excise regarding lawful utilisation, accounting of ENA, and supply of liquor to the Telangana Beverages Corporation. Approved forms are generated electronically, uploaded to TINXSYS, and recorded in physical and electronic registers.

Interest and penalty waiver requires full tax payment, withdrawal of pending challenges, and compliance with prescribed electronic procedures.
Section 128A grants conditional waiver of interest, penalty, or both for eligible section 73 demands relating to financial years 2017-18 to 2019-20, subject to full payment of tax and electronic application. Applications require withdrawal of pending challenges concerning the relevant demand. Composite demands require payment of all tax, including tax for ineligible periods and erroneous refunds, although waiver remains limited to eligible-period demands other than erroneous refunds. Input tax credit no longer payable under retrospective time-limit relief may be deducted where the credit was denied solely on that ground. Failure to pay residual liabilities or additional tax determined in departmental proceedings voids the waiver.

Input tax credit time-limit relief enables retrospective claims, rectification of eligible unappealed demands, while restricting refunds of paid tax.
Retrospective extension of the input tax credit availment period permits credit for specified earlier financial years in returns filed up to 30 November 2021 and provides a later claim mechanism after revocation of cancelled registration. Pending investigation, adjudication, appeal and revision proceedings must apply the revised entitlement. Unappealed demand-confirming orders may be rectified through the special procedure where credit was denied for breach of the earlier time limit but is now eligible. No refund is available for tax paid or credit reversed under the earlier restriction, except appeal pre-deposits where the appeal succeeds.

Common adjudicating authority centralizes GST show cause notices to ensure uniform adjudication across interconnected taxpayers.
Interconnected show cause notices involving multiple taxpayers shall be adjudicated by the Joint Commissioner of Taxpayer Services with state wide jurisdiction regardless of amount; the Joint Commissioner of the district where the noticee with the highest demand has its principal place of business will adjudicate all related notices, and where involved taxpayers are in the same district but under different authorities, the district's Taxpayer Services Joint Commissioner will adjudicate all SCNs. Connected penalty notices accompanying sections 73/74/76 notices are included.

Technical Member appointment in GST Appellate Tribunal invites online applications under prescribed eligibility and selection rules.
Applications are invited for appointment to 02 posts of Technical Member (State) in the GST Appellate Tribunal State Benches for West Bengal, Sikkim and Andaman and Nicobar Islands at Kolkata. Eligibility is governed by the CGST Act and the GSTAT Rules, with selection through a Search-cum-Selection Committee and appointment by the Central Government. Candidates must apply online within the notified period, and late or incomplete applications are liable to rejection.

CSD refund procedure requires electronic filing and portal validation, with invoice disclosure and eligibility checks before sanction.
The circular mandates electronic filing by the CSD in FORM GST RFD-10A for claims of fifty percent state tax refund on inward supplies for subsequent supply to Unit Run Canteens or authorized customers, requires supplier disclosure in FORM GSTR-1 and FORM GSTR-3B, validation of invoices on the portal, quarterly filing (with optional clubbing of quarters), specified documentary undertakings, two-year filing limitation from the quarter end, portal-driven invoice validation and auto-population rules, verification of ITC reversal, and issuance of a speaking order in FORM GST RFD-06 upon sanction.

Valuation of corporate guarantee services: GST assessed on an annual percentage of the guarantee or the actual consideration.
Supply of service of providing corporate guarantee between related persons is taxable; valuation for guarantees issued or renewed on or after the effective date is governed by Rule 28(2) and is the higher of one per cent of the amount guaranteed per annum (pro rata for sub year periods) multiplied by the number of years or the actual consideration. Multiple co guarantors pay on aggregate consideration if higher, otherwise proportionately on one per cent of their guaranteed share. Domestic intra group guarantees are forward charged; overseas guarantors attract reverse charge. Exports are excluded from Rule 28(2).

Pre-deposit requirement: payment via electronic liability ledger plus undertaking suspends recovery until appellate tribunal operates and appeal is filed.
Taxpayers unable to file appeals because the Appellate Tribunal is not operational may secure a stay of recovery by paying an amount equal to the prescribed pre-deposit via Services Ledgers Payment towards demand on the portal, selecting the relevant order in Electronic Liability Ledger Part-II, and submitting an undertaking to the proper officer to file the appeal when the Tribunal is constituted; such payment will be mapped to the order and treated as pre-deposit. Payments inadvertently made through FORM GST DRC-03 can be adjusted by filing FORM GST DRC-03A when portal functionality is available, otherwise intimation to the proper officer may defer recovery.

Refund of additional IGST paid after export: mechanism for filing and processing refund claims under amended GST rules.
Exporters who pay additional IGST due to upward revision of export prices shall file refund applications electronically in FORM GST RFD-01 on the common portal (using the "Any other" category until a dedicated category is available). Jurisdictional GST officers will process claims per rule 89, using customs-validated shipping-bill and refund data provided by GSTN. Claimants must submit prescribed documents (invoices, shipping bills, contracts, debit/supplementary invoices, payment proof with GSTR references, FIRC, accountant certificate, Statements 9A/9B). Officers will verify GSTR-1/GSTR-3B reporting and foreign remittances before issuing sanction and payment orders.

GST as-is regularisation treats qualifying lower-rate or exempt tax positions as fully discharged, while denying higher-rate refunds.
GST regularisation on an "as is" or "as is, where is" basis accepts a lower tax rate paid, including a nil-rate exemption position under a competing entry, as full discharge of liability for the specified past period. Differential tax is not recoverable where genuine doubt or divergent interpretation caused suppliers to adopt competing rates. Tax paid at a higher rate is not refundable. Regularisation does not protect non-payment where no competing nil-rate or exemption position was involved; the applicable unpaid tax remains recoverable.

GST classification of snack products, railway air conditioners, and vehicle seats determines prospective rate treatment.
Extruded or expanded savoury or salted products, other than un-fried or un-cooked extruded snack pellets, attract GST at 12% prospectively from 10 October 2024; the earlier-period rate remains 18%. Un-fried or un-cooked extruded snack pellets continue at 5%. Railway Roof Mounted Package Unit air-conditioning machines fall under HS 8415 and attract 28% GST. Two-wheeler seats fall under HS 8714 at 28%, while four-wheeler seat assemblies fall under HS 9401; car seats attract 28% GST prospectively from 10 October 2024.

GST applicability clarifies education, helicopter travel, road transport, construction charges, utility support, and retrospective payment regularization rules.
University and school affiliation services are taxable, except affiliation supplied to government schools from 10 October 2024; specified past school-affiliation tax payments are regularized on an as is where is basis. DGCA-approved flying training courses meeting the approved-training framework are exempt. GTA ancillary services supplied in the course of road transport form a composite supply despite separate invoicing. Helicopter seat-share transport, foreign-airline service imports without consideration, specified electricity utility support services, and film theatrical-rights transactions receive the stated exemption, tax treatment, or past-payment regularization.

Waiver of interest and penalty where full tax demanded is paid by the notified deadline to qualify under Section 128A.
Section 128A allows waiver of interest or penalty or both for demands under section 73 for specified past years if the full tax component of the demand is paid and prescribed procedural conditions are met. Taxpayers must file FORM GST SPL-01 or FORM GST SPL-02 on the common portal within specified timelines, withdraw pending appeals or writs, and make payment via prescribed electronic mechanisms (including ELR-Part II adjustments and DRC-03/DRC-03A procedures). The proper officer processes applications with defined notices, reply opportunities and outcome forms; deemed approval applies on inaction, and waiver lapses if additional tax enhanced on appeal is not paid within the stipulated period.

Retrospective input tax credit entitlement enables rectification of credit demand orders; special procedure allows adjustments but no refund.
Retrospective insertion of sub sections (5) and (6) to Section 16 extends entitlement to input tax credit for specified years and revoked registrations; authorities must recognise this entitlement at all stages of proceedings. Where demand orders confirming denial of credit exist and no appeal is pending, taxpayers may file rectification under the special section 148 procedure via the GST portal with prescribed annexure details; the original proper officer will decide, upload rectified summaries in specified forms, and observe natural justice. No refund of tax paid or credit reversed is permissible under the Finance Act provision.

Regularization on as is basis: lower or nil tax payments accepted as full discharge; no refunds for higher payments.
Clarification explains that when GST Council-recommended Circulars regularize past GST treatment on an "as is" or "as is, where is" basis, taxpayers who paid a lower rate or nil and declared that position in returns will be treated as having fully discharged tax liability for the regularized period and need not pay the differential; taxpayers who paid a higher rate are not entitled to refunds. The regularization does not cover cases where no tax was paid and the correct rate is higher; in such cases the applicable tax will be recovered.

GST classification updates: reclassifies extruded snacks, railway roof ACs, and vehicle seats with adjusted tax rates and prospective effect.
Clarification directs that extruded savoury snack products manufactured by extrusion are reclassified to attract a reduced GST rate prospectively while un fried or uncooked snack pellets remain at a lower rate and past periods remain liable at the earlier rate; Roof Mounted Package Unit air conditioners for railways are classified under air conditioning machines rather than railway parts; two wheeler seats are classifiable as parts and accessories of two wheelers and car seats are classifiable under seats for motor vehicles and have been aligned to the higher rate prospectively. Field formations to implement and report issues.

Taxability of affiliation services clarified: university and board affiliation largely taxable while specified exemptions and regularisations apply.
Affiliation services by universities to colleges are taxable and do not fall under the educational exemption; affiliation services by Central/State boards to schools are taxable except when supplied to government schools, with historical GST liability regularized on an "as is where is" basis. DGCA approved flying training courses with mandated completion certificates are exempt under the educational notification. Ancillary services by Goods Transport Agencies performed in the course of road transport constitute a composite supply of transport of goods unless supplied separately. Various other categories (helicopter seat share transport, import of services by foreign airlines without consideration, preferential location charges, electricity utility ancillary services, film distribution rights) are clarified or regularized as specified by the Council.

IGST refund regularisation when import IGST and compensation cess are later paid and entries reassessed restores refund eligibility.
Where inputs were initially imported without payment of IGST and compensation cess under specified customs notifications, but the importer subsequently pays IGST and compensation cess with interest and obtains reassessment of the Bill of Entry by Customs reflecting such payment, the IGST refunded on exports shall not be regarded as contravening sub rule (10) of rule 96 of the CGST Rules; field formations must publicize the clarification and report implementation difficulties.

Place of supply: data hosting services to overseas cloud providers governed by recipient location, permitting export treatment.
Data hosting providers in India supply comprehensive hosting services on a principal-to-principal basis, owning or operating premises and infrastructure and not acting as intermediaries for end users. Such services are not in relation to goods "made available" by the recipient nor directly in relation to immovable property. Therefore, none of the specific place-of-supply rules for intermediaries, goods made available, or immovable property apply, and the place of supply defaults to the location of the service recipient; if the recipient is outside India, the supply qualifies as export of services subject to export conditions.

Input tax credit on demo vehicles allowed when used to promote further supply; blocked for unrelated transport or agency use.
Demo vehicles used by authorised dealers to provide trial runs and demonstrate features promote sale of similar vehicles and therefore are to be treated as used for making further supply of such motor vehicles; accordingly, input tax credit on their purchase is not blocked under the exclusion for further supply. If demo vehicles are used for unrelated purposes or the dealer merely acts as an agent providing test-drive services on behalf of the manufacturer without supplying the vehicle, ITC is blocked. Capitalisation does not preclude ITC, subject to disallowance where depreciation on the tax component is claimed and to adjustment on subsequent sale.