Refund facilitation cells established to assist taxpayers with GST refund processing, coordination, and reporting obligations.
Constitution of Refund Facilitation Cell in district GST Facilitation Centres and at State headquarters to assist taxpayers with refund queries and processing; District RFCs staffed by identified officers under the District Deputy Commissioner, State RFC to coordinate, collate data and reports, liaise with CGST authorities, escalate matters to the Deputy Commissioner, facilitate stakeholder meetings, and follow uploaded Standard Operating Procedures.

Refund eligibility for GST credits clarified: filing and documentation rules for exporters, ISDs, composition and non-residents.
Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require FORM GSTR-1 or FORM GSTR-3B; their specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Portal refunds are permitted for prior mismatches between GSTR-3B and GSTR-1 within the specified historical window subject to an aggregate cap across GSTR-3B columns. Exporters may claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero-rated exempted or non-GST goods. Rule 96(10) restriction applies only to exporters directly receiving goods from suppliers availing specified notifications and not to indirect procurements or certain capital goods scenarios.

GST classification of lending and renewable energy certificates places similar scrips under heading 4907 at the applicable rate.
Priority Sector Lending Certificates, Renewable Energy Certificates and similar scrips are classified under heading 4907 and attract GST at 12%. The residual 18% rate applies only where goods are not covered by a specific GST rate-schedule entry. The earlier residual-rate clarification for Priority Sector Lending Certificates is modified. Duty credit scrips classifiable under heading 4907 attract Nil GST under the applicable exemption entry.

Administrative transfer and posting of state tax officers issued with immediate effect across multiple offices and formations.
State tax officers were transferred and posted in Uttarakhand State Tax Department under the provisions of the Uttarakhand Lok Sevaks Annual Transfer Act, 2017, with immediate effect. The order lists the officers, their existing postings, and their new offices, including postings in mobile units, STF, tax review formations, appeal units, executive offices, and headquarters, and specifies the relevant section against each posting entry. Officers are directed to join their new places of posting forthwith.

Refund eligibility for GST inputs clarified: filing and bonding rules, export validation, and compensation cess treatment detailed.
Input Service Distributors, composition taxpayers and non-resident taxable persons may claim refunds without filing FORM GSTR-1 or FORM GSTR-3B, using instead FORM GSTR-6, GSTR-4 or GSTR-5 respectively. For specified tax periods, exporters who misreported zero-rated supplies in GSTR-3B may claim integrated tax/cess refunds up to the aggregate shown in columns 3.1(a), 3.1(b) and 3.1(c). Unutilized compensation cess credit on inputs used in non-cessable final products is refundable for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax when supplies are made on payment. Exports of exempted or non-GST goods do not require bond or LUT for refunds. Rule 96(10) restriction applies only where exporters directly receive goods from suppliers availing specified notifications.

Interception and inspection rules for goods-in-transit require e-way bills, specified forms, and staged detention or confiscation procedures.
Establishes procedures for interception and inspection of goods-in-transit under the HGST Act, requiring production of prescribed documents and e way bill evidence; designates proper officers to record statements (FORM GST MOV 01), order physical verification (FORM GST MOV 02), conclude inspection within three working days (or by FORM GST MOV 03 extension), report outcomes (FORM GST MOV 04/Form EWB 03), and issue release (FORM GST MOV 05), detention (FORM GST MOV 06)/notice (FORM GST MOV 07), demand (FORM GST MOV 09), confiscation notice (FORM GST MOV 10) and confiscation order (FORM GST MOV 11), with payment credited to the electronic liability register and provisional release possible on bond and bank guarantee.

Refund of Input Tax Credit: clarifications on eligibility, processing, LUT and documentation for zero-rated supplies.
Clarifies refund eligibility and processing under the Maharashtra GST regime: basic customs duty drawback does not preclude refund of unutilized ITC for GST components; Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications must be considered for mismatches; lower of GST invoice and shipping bill values is to be used for export refund sanction; delayed or retrospective LUT may be condoned where exports are established; only one deficiency memo per refund application is permitted and fresh FORM GST RFD-01A must accompany rectification; transitional credits are excluded from 'Net ITC'; refunds under existing laws follow the prior statutes and are paid in cash.

Refund filing under GST: ISD, composition and non resident returns suffice; export and cess refund rules clarified.
Input Service Distributors, composition taxpayers and non resident taxable persons may claim refunds without filing FORM GSTR 1 or FORM GSTR 3B by relying on their prescribed returns (GSTR 6, GSTR 4, GSTR 5). Exporters who misreported zero rated supplies in GSTR 3B may file refund applications for earlier periods subject to an aggregate cap drawn from relevant GSTR 3B columns. Unutilized compensation cess credit on inputs used for goods not leviable to cess may be refunded for zero rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax where tax was paid; bond/LUT is not required for zero rated exempted or non GST goods. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notification benefits.

Refund Fortnight directed for speedy disposal of GST refund applications with nodal coordination and reporting requirements.
A special Refund Fortnight was directed from 31 May 2018 to 14 June 2018 for speedy disposal of GST refund applications received up to 30 April 2018. Shri Vivek Kumar, Additional Commissioner, Commercial Tax Headquarters, was nominated as the nodal officer for coordination and consultation with trade and industrial organisations. Zonal Additional Commissioners were instructed to ensure disposal of all refund applications uploaded on the GSTN portal up to the specified date and to send daily and weekly progress reports in the prescribed format.

Input Tax Credit refunds special drive accelerates refund processing; designated nodal officers and refund cells to resolve claims.
A special administrative initiative was instituted to expedite Input Tax Credit (ITC) refund liquidation through a concentrated refund drive. Offices will remain operational on Saturdays and exclusive camps/refund cells are established at each division to process pending refund claims. Designated nodal officers at divisional level are the first points of contact for assessees; a Joint Commissioner and the Hqrs Technical Branch are available for escalation and technical difficulties.

Refund fortnight for Input Tax Credit claims urges immediate filing and expedited clearance by tax officers.
A dedicated Refund Fortnight has been directed to expedite clearance of pending refund applications for Input Tax Credit; taxpayers are requested to file any pending refund claims immediately and all officers are instructed to clear pending refunds within the fortnight, while Trade & Industry Associations are asked to publicize the notice to their members.

Refund claims procedure clarified: procedural sufficiency for ISD, composition and non resident taxpayers and export refunds.
Clarifications specify that ISDs, composition taxpayers and non resident taxable persons need not file FORM GSTR 1 or FORM GSTR 3B to claim refunds; instead their applicable returns (GSTR 6, GSTR 4, GSTR 5) suffice. For exports misdeclared in GSTR 3B for 1 7 2017 to 31 3 2018, RFD 01A may be filed provided claimed integrated tax/cess refund does not exceed the aggregate reported in columns 3.1(a)-(c) of GSTR 3B. Exporters may claim refund of unutilized compensation cess credit for zero rated supplies under bond/LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero rated exempt or non GST goods. Rule 96(10) restriction applies only where exporters directly receive goods from suppliers availing specified notifications.

Refund claims under GST: clarified filing requirements, export refund validations, and cess credit eligibility for exporters.
Refund claims by an ISD, composition taxpayer under section 10, or a non-resident taxable person may be made without filing FORM GSTR-1 or FORM GSTR-3B; filing FORM GSTR-6, FORM GSTR-4 or FORM GSTR-5 respectively suffices. For tax periods 01.07.2017-31.03.2018 exporters who misreported zero-rated supplies in GSTR-3B may file FORM GST RFD-01A provided integrated tax/cess refund claimed does not exceed the aggregate reported in columns 3.1(a), 3.1(b) and 3.1(c) of GSTR-3B. Refund of unutilized compensation cess credit is allowable for zero-rated supplies under bond/LUT but not where export is on payment of integrated tax; bond/LUT not required for zero-rated exports of exempted or non-GST goods. Rule 96(10) restricts payment-based exports only where exporters directly receive goods from suppliers availing specified notification benefits.

GST migration pending issues must be reported through the grievance mechanism in prescribed format for weekly consolidation.
The Commercial Tax administration in Uttar Pradesh directed field officers to route GST migration problems through the IT Grievance Redressal Mechanism for taxpayers unable to migrate because of technical difficulties. Officers were required to compile prescribed taxpayer details in Excel format, use the subject line "Migration Pending Issues," and forward the information through the nodal officer to the GSTN committee for weekly consolidated consideration.

GST refund eligibility clarifies return requirements, compensation cess credits, exempt exports, and restrictions on integrated tax-paid exports.
GST refund claims by Input Service Distributors, composition taxpayers and non-resident taxable persons may rely on their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on coal used for zero-rated aluminum supplies under bond or LUT may be refunded, but cannot be used to pay integrated tax on exports. Exporters of exempted or non-GST goods need not furnish bond or LUT for zero-rated supplies without integrated tax and may claim eligible unutilized input tax credit. The restriction on export on payment of integrated tax applies only to direct procurement from suppliers using specified tax-free or concessional benefits.

Refund clarification mandates uniform adoption of central GST circular on refund procedures and compliance by state tax officers.
Instruction requires state tax officers to follow the Central Board of Indirect Taxes & Customs' circular on refund-related issues to ensure uniform implementation of GST refund procedures, compliance obligations, and administrative handling across subordinate tax offices; the central circular is enclosed for guidance.

Territorial jurisdictional authority designated: deputy commissioners authorised to exercise specified GST powers across named zones and districts.
The Commissioner of State Taxes delegates the exercise of powers under Sections 54 and 55 of the Nagaland GST Act to specified Deputy Commissioners as territorial jurisdictional authorities: Dimapur Zone (Dimapur, Peren, Mon), Kohima Zone (Kohima, Phek, Wokha) and Mokokchung Zone (Mokokchung, Tuensang, Zunheboto, Kiphere, Longleng), by Order No. 01/2018-GST dated 30 May 2018.

GST examination authority notification designates NACIN to conduct the examination under the state rules.
Authority to conduct the examination under rule 83(3) of the Uttar Pradesh Goods and Services Tax Rules, 2017 is notified by the Commissioner under section 48 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the said rule. The National Academy of Customs, Indirect Taxes and Narcotics is designated as the authorised body to conduct the examination.

SGST input tax credit refund clarified for exporters despite duty drawback under the goods and services tax framework.
Clarification was issued on the discrepancy between the Hindi and English versions of the third proviso to Section 54(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The inconsistency concerned refund of SGST input tax credit in cases where exporters had received duty drawback. Relying on CBIC Circular No. 37/11/2018-GST dated 15.03.2018, the clarification states that duty drawback relates to central tax and does not bar refund of eligible SGST input tax credit. It directs that admissible SGST credit refund should not be withheld merely because duty drawback has been received.

GST refund processing: manual application steps, required documents, provisional payments, sanctioning and withholding rules under prescribed timelines.
Procedure prescribes manual filing in FORM GST RFD-01A with required documentary evidence, acknowledgement in GST RFD-02, deficiency handling via GST RFD-03, provisional payment (90% for zero rated claims) within seven days, show cause and sanction processes using GST RFD-08/09 and GST RFD-06, adjustments via FORM GST PMT-03, and payment advice GST RFD-05, with timelines under section 54 and specified evidentiary requirements for different refund categories.