E-way bill verification: stop vehicles only on confirmed adverse information against the declared buyer or seller.
Mobile unit officers may stop vehicles for e-way bill verification during intra and inter provincial movement only when there is confirmed adverse information against the purchaser or seller declared in the specified documents; routine checks or inspections of buyer/seller firms and stoppages that harass transporters or impede smooth transit are prohibited, and strict compliance with prior circulars is directed.

Corrigendum to GST audit procedure substitutes the specified audit date and directs officials to treat the new date as authoritative.
A corrigendum to the GST audit circular substitutes the figures and words previously stated in Paragraph 2.3 with a later date, directing that the paragraph be read and understood accordingly; the instruction is issued by the Commissioner, Commercial Tax, to zonal and additional commissioners and joint commissioners responsible for tax audit functions.

GST audit selection and procedure: zone categorisation, profiling, audit calendar, reporting and officer targets.
The circular prescribes zone wise classification and turnover based taxpayer categories for selecting registered persons for GST audit for 2017 18 and 2018 19, mandates formation of Zonal/Local Audit Review Committees, allocates profiling duties to Joint/Deputy/Assistant Commissioners, requires preparation and circulation of Pre Audit Draft and Final Reports via the departmental audit module, mandates audit team formation and online issuance of audit notices, sets timelines for taxpayer communication and replies, fixes audit completion deadlines in view of limitation provisions, and assigns quarterly functional targets to audit officers.

Input tax credit reconciliation requires reversal of excess claims where supplier-uploaded invoices do not support cumulative eligible credit.
Input tax credit for February through August 2020 must be reconciled cumulatively with invoices and debit notes uploaded by suppliers up to the due date for the September 2020 FORM GSTR-1. Aggregate credit claimed in the corresponding FORM GSTR-3B returns cannot exceed 110% of cumulative eligible credit supported by uploaded supplier invoices. The limit does not override substantive eligibility conditions. Excess credit identified on reconciliation must be reversed in Table 4(B)(2) of the September 2020 FORM GSTR-3B; non-reversal is treated as ineligible credit availed in September.

Waiver from recording of UIN on invoices allowed where attested invoice copies are submitted to the jurisdictional officer.
A waiver permits suppliers who omitted the UIN on invoices for the specified months to rely on attested invoice copies for refund claims, provided the copies are attested by an authorised representative of the UIN entity and submitted to the jurisdictional officer; the State has adopted the central circular mutatis mutandis and treats the instruction as clarificatory while inviting reports of implementation difficulties.

Quarterly return monthly payment scheme allows eligible taxpayers to file quarterly GSTR-3B with monthly tax deposits.
The QRMP Scheme allows registered persons with aggregate turnover up to five crore rupees to file FORM GSTR-3B quarterly while making monthly tax payments for the first two months of each quarter. Eligible taxpayers may use the Invoice Furnishing Facility to report selected invoices in the first two months, and must deposit monthly tax by the 25th day of the next month using either the Fixed Sum Method (portal pre-filled amount based on prior cash tax) or the Self Assessment Method. Deposits are adjusted against the quarterly GSTR-3B; interest and late fee rules apply as specified.

Input tax credit cumulative applicability restricts ITC claimed across months, requiring reconciliation and reversal where records lag.
Clarification prescribes cumulative application of sub-rule (4) of rule 36 for February-August 2020: taxpayers must reconcile ITC claimed in FORM GSTR-3B for those months with invoices uploaded by suppliers until the due date of FORM GSTR-1 for September 2020. The cumulative ITC claimed must not exceed 110% of the cumulative eligible credit reflected in supplier uploads; excess ITC must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020, otherwise it will be treated as ineligible ITC.

Quarterly GST returns with monthly tax payments allow eligible businesses to use invoice reporting and alternative payment methods.
The Quarterly Return Monthly Payment Scheme permits eligible registered persons to file FORM GSTR-3B quarterly while making tax payments for the first two months of each quarter. Tax may be paid through the Fixed Sum Method or the Self-Assessment Method in FORM GST PMT-06. Details of outward supplies are furnished quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Deposits are adjusted against quarterly liability, and interest and late-fee consequences apply as prescribed.

Rule 86B authorisation empowers designated State Tax officers to act only within their respective territorial jurisdiction.
Proper officers holding the rank of Joint Commissioner, Deputy Commissioner, or Assistant Commissioner of State Tax are authorised to exercise powers for the purposes of Rule 86B of the Rajasthan Goods and Services Tax Rules, 2017. This authority may be exercised only within their respective territorial jurisdiction and is deemed effective from 1 January 2021.

GST registration awareness campaign restarted with help desks, trader outreach, and full enrolment of eligible traders.
Restarting the GST registration awareness campaign requires renewal of suspended camp, meeting and survey activities while maintaining social distancing, with the object of increasing trader enrolment under GST across the State. District and divisional offices are to operate Help Desks for new registration and return filing, staffed by officers familiar with registration and return procedures, and the Help Desks are to be publicised so traders can use them effectively. Registration camps, meetings and seminars are to be reorganised, remaining business establishments identified in enumeration or survey are to be fully covered, and daily progress is to be accurately uploaded in the prescribed departmental format.

SGST reimbursement procedure requires return compliance, tax payment, separate tax-period applications, demand adjustments, and excludes State-tax defaulters.
SGST reimbursement for registered hotel and tour operators requires an application in Form-1 with Forms A and B, prior filing of all due returns, payment of the computed SGST, and a separate application for each tax period. Applicants must provide an affidavit of compliance. Reimbursement is adjusted against outstanding demands and approved investment-promotion assistance, and is unavailable to State-tax defaulters or evaders. Aggregate reimbursement under all schemes cannot exceed SGST payable or deposited. Payment follows approval, budget demand and budget allocation, with prescribed records maintained.

Informer management requires duplicate slips, mandatory LTI and undertaking, AE-1/AE-2 reporting, sealed custody and LTI matching.
A standardized informer-management procedure requires duplicate information slips with the informer's Left Thumb Impression and a mandatory undertaking (noting liability under Section 182 IPC), creation of an AE-1 report, placement of originals and duplicates in sealed covers with identifying marks and AE-1 number, custody by the receiving officer with transfer on succession, maintenance of an AE-1 register, restriction on disclosure of informer details beyond LTI, preparation of AE-2 to record officials' roles for reward sanctioning, and LTI matching at disbursal (reporting officer's cover opened if receiving cover is lost).

Quarterly return monthly payment scheme: monthly tax deposits required with quarterly GSTR-3B filing and prescribed payment methods.
The circular implements the QRMP scheme allowing registered persons with aggregate turnover up to five crore rupees to file quarterly returns while making monthly tax payments. Eligibility is GSTIN-wise based on portal-calculated turnover; option windows, default migration criteria, and opt-out rules are set. Outward supplies are filed in quarterly GSTR-1 with an optional Invoice Furnishing Facility (IFF) for the first two months subject to a per-month value cap. Monthly tax deposits via Form GST PMT-06 are required by the 25th, using either a system fixed sum method or self-assessment; deposits offset quarterly liability and interest and late-fee rules are clarified.

Input tax credit reconciliation: cumulative supplier-uploaded invoice cap requires reversal of excess claimed in the subsequent return.
Taxpayers must 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; cumulative ITC claimed must not exceed 110% of the cumulative eligible credit evidenced by supplier uploads and remains subject to general ITC eligibility rules. Any excess ITC identified must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020, failing which the excess will be treated as ineligible credit for that month.

IRP/RP registration rules clarified: fresh registration generally required, with exceptions and authorized-signatory transfer allowed.
Clarification confirms IRP/RP generally must obtain separate GST registration under the special procedure, but if the corporate debtor furnished all pre-appointment GST returns and statements, IRP/RP need not obtain a fresh registration. A single new registration suffices and subsequent IRP/RP changes are to be effected by amendment of the authorized signatory rather than fresh registrations. Pandemic-related statutory time limits for compliance that fall within the specified period are extended to the later prescribed date, including the merchant-exporter export-period requirement and the quarterly filing of FORM GST ITC-04.

GST refund and adjustment: suppliers must issue credit notes or refund vouchers to adjust tax or claim excess payment refunds.
Procedural clarifications require issuance of a credit note to adjust GST paid on advances or returned goods where an invoice was issued, declared in the return for the month of issuance and adjusted against output liability; if no output liability exists, taxpayers may claim excess tax refund through Form GST RFD-01. Where GST was paid on advances without issuance of invoice, a refund voucher must be issued and refund sought via Form GST RFD-01. Zero-rated supplies may continue under LUT subject to furnishing annual form Form GST RFD-11 within the extended timeline.

GST compliance relief: reduced interest and late-fee waivers for delayed returns subject to specified filing conditions.
Clarification sets out that specified COVID-19 relief measures under HPGST permit delayed filings for composition taxpayers (Form GST CMP-02, CMP-08, GSTR-4, GST ITC-03), grant a nil-interest window for the first 15 days after GSTR-3B due dates and reduced interest thereafter for larger taxpayers, and nil interest for smaller taxpayers, subject to filing by notification dates; waive late fees if returns/statements are filed by prescribed dates; suspend rule 36(4) for input tax credit for February-August 2020 with cumulative adjustment in September 2020; extend e-way bill validity and suspend/extend various statutory time limits to June 30, 2020 under section 168A.

Proper officer functions under Assam GST assigned across tax cadres with limited powers, approvals, and authorisations specified.
Assignment of proper officer functions under the Assam Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Rules, 2017 to designated State tax cadres, pursuant to re-designation of posts. The Principal Commissioner of State Tax, Assam allocates specified statutory and rule-based powers to officers ranging from Special Commissioner and Additional Commissioner to Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Superintendent of State tax, with the table mapping each designation to the relevant sections and rules.

ITC blocking/unblocking under Rule 86A clarified: use Enforcement Alert menu and stop marking duplicate copies to headquarters.
Vigilance enforcement units must enter actions taken under Rule 86A against ITC claimed on invoices from non-existent firms into the SIB module's Enforcement Alert menu; this electronic entry notifies the concerned sector office and provides MIS, and copies of compliance letters/e-mails shall no longer be separately marked to the Vigilance Enforcement Section, Headquarters.