Refund of wrongfully paid tax: taxpayers can claim refund when supply characterisation changes, subject to a two year limit.
Tax paid under an incorrect head because of mischaracterisation of supply may be refunded where the supply is later found to be of the opposite character, whether the revision is made by the taxpayer or by tax authorities; refund claims must be filed electronically in the prescribed form within two years from payment of tax under the correct head, with the two year period running from the notification's effective date for payments made earlier, and refunds are excluded where adjustment was effected by issuance of a credit note.

Extension of audit completion period granted for certain GST audits started by the year-end, allowing additional time for completion.
Extension granted for completion of audits relating to the period from 1 July 2017 to 31 March 2018 that commenced on or before 31 December 2021; original three month completion requirement is extended by a further three months due to COVID 19 related delays, the extension being issued by the Commissioner under the proviso to the completion-time provision and taking immediate effect.

Audit authorisation under section 65 extends designated state tax officers' audit jurisdiction across West Bengal, excluding appellate authorities.
Specified state tax officers - Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner posted at any Charge, Circle or Large Taxpayer Unit - are authorised to undertake Audit under section 65 of the West Bengal GST Act, with audit jurisdiction extending to the whole of West Bengal; the order supersedes the earlier authorisation and excludes officers appointed as appellate authorities under section 107.

Key performance indicator monitoring standardises taxpayer compliance, mismatch detection, recovery tracking, and timely ward-level action reporting requirements.
Seventeen Key Performance Indicators establish a GST and DVAT administrative monitoring framework for return-filing compliance, notice issuance, return mismatches, high input tax credit use, cancellation action, refunds, recovery and suspected fake-firm activity. Relevant taxpayer details requiring action must be pre-filled in zonal Google Sheets by designated branches. Ward Officers must record action taken in the same Google Sheets, while the proper officer must update the information by the fifth day of every month. The Business Intelligence Unit must provide leading State-level and zonal-level return mismatch cases for administrative review.

Refund processing controls require district-level oversight before finalising significant refund claims to ensure propriety and legality.
Instructions require differentiated internal controls for GST refund processing: ward level ETO cum Proper Officer and Tax Inspector to process applications with higher value cases forwarded with recommendations to the district Deputy Commissioner for examination of propriety and legality before final order; lower value cases finalized at ward level but subject to quarterly district spot scrutiny. Tax Inspectors must verify application completeness, recommend acknowledgments or notices, assist in processing and physical verification, and check for arrears, return defaults or other proceedings. "Any other" ground refunds require Deputy Commissioner approval.

Delegation of power to arrest expanded to include Joint Commissioner of State Tax (Border Check Post), Mumbai.
The Commissioner of State Tax amended the prior delegation order by inserting in paragraph 1A a new entry: Joint Commissioner of State Tax (Border Check Post), Maharashtra State, Mumbai, thereby including that office among officials covered by the existing delegation instrument under the Maharashtra GST framework.

Appointment of Joint Commissioner (Border Check Post) added to Maharashtra GST administrative order, formalizing post inclusion.
The Commissioner amends the prior Maharashtra GST administrative Order by inserting, in paragraph 1A after serial (h), a new entry: "(i) Joint Commissioner of State Tax (Border Check Post), Maharashtra State, Mumbai," exercising powers under the Maharashtra Goods and Services Tax Act to modify the list of designated posts and recording the amendment in the Commissioner's order dated 11 February 2022.

E-commerce operator liability for restaurant service GST requires the operator to pay tax in cash and issue invoices.
E-commerce operators must pay GST on restaurant service supplied through their platforms under section 9(5), effective from January 2022, and need not collect TCS or file GSTR-8 for those services. ECOs need no separate registration, are liable even for services by unregistered suppliers, and must include such supplies in the supplier's aggregate turnover. These supplies are not inward supplies to ECOs. ECOs retain ITC for their activities but must pay GST on restaurant services in cash and cannot utilise ITC for that payment; ECOs will issue invoices and report in GSTR-3B/GSTR-1 as directed.

E-commerce operator liability to pay GST on restaurant services shifts tax payment and invoicing responsibility to the operator.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), must discharge that GST in cash and will not be required to collect TCS or file GSTR-8 for those restaurant services. ECOs will issue invoices for such services. ECOs remain eligible to claim ITC for their own inputs, but cannot use ITC to pay GST on restaurant services supplied through them; other supplies through ECOs continue to be taxed and reported under existing supplier-led mechanisms.

Compliance with GST updates: Joint Commissioners must consult official portal resources and update staff to ensure correct application of law.
All Joint Commissioners of State Tax must regularly consult the Commercial Taxes Department portal and GSTN resources for amendments, notifications, circulars, removal of difficulty orders, Advance Rulings and help files, disseminate updates to divisional staff, seek or propose training as required, and ensure legal positions are applied in proceedings; failure to account for current law or to initiate proceedings timely will be regarded as dereliction of duty and officers' performance will be assessed on knowledge upkeep and application.

Refund of wrongfully paid tax: claim allowed when taxpayer or authority later determines supply status, subject to a time limited filing.
Clarifies that "subsequently held" covers both taxpayer self reclassification and later determinations by tax authorities, permitting refund claims if the taxpayer pays the correct tax under the proper head and files the prescribed refund application within the time limit introduced by amendment to the refund rules; refunds are barred where tax has been adjusted by issuance of a credit note.

E commerce operator liability: ECOs must pay GST in cash on restaurant services supplied via their platform, not collect TCS.
Notification of restaurant service under section 9(5) makes the e commerce operator liable to pay GST on restaurant services supplied through its platform from 1 January 2022; ECOs need not collect TCS or file GSTR 8 for those supplies although TCS continues for other supplies. ECOs need not take separate registration, are liable even if the supplier is unregistered, and must include supplies via ECO in the supplier's aggregate turnover. ECOs are not recipients for reverse charge, may retain ITC and are not required to reverse ITC, but must pay GST on restaurant services in cash; ECO issues invoices and reports these supplies in GSTR 3B and GSTR 1 as directed.

Refund of excess electronic cash ledger balances: unutilized TDS/TCS refundable and deemed export refunds tied to supplier return.
The circular clarifies that the time limit under section 54(1) does not apply to refunds of excess balances in the electronic cash ledger and that unjust enrichment certification under Rule 89(2)(l)/(m) is not required for such refunds. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash deposits and unutilized balances may be refunded after discharge of dues. For deemed export refunds, clause (b) of Explanation (2) to section 54 governs the relevant date, which is the date of filing of the supplier's return related to those supplies.

Show Cause Notice drafting standards require fact-based, format-compliant notices with clear allegations and quantified prima facie demand.
SCNs must be issued only after proper inquiry confirms prima facie allegations, and must follow the prescribed GST format. Notices must clearly state facts and legal provisions, attach reasons and supporting documents, specify documents to be produced by the noticee, quantify any prima facie amount due while allowing for additional demand, and keep open the possibility of further evidence or anomalies. The SCN must state the authority issuing it with contact details, inform the noticee of the option for personal hearing, avoid sole reliance on portal dropdowns, and be disposed within statutory timelines.

Intelligence-based enforcement action: initiating authority completes investigation, notices, adjudication and appeals under GST framework.
Both Central and State tax administrations may initiate intelligence-based enforcement action across the entire value chain, and the authority that initiates such action is empowered to complete the entire process arising from it, including investigation, issuance of show-cause notices, adjudication, recovery and appeals; Section 6(2)(b) UPGST prevents initiation of duplicate proceedings by another proper officer, and strict compliance is directed to prevent coordination failures and parallel actions.

GST liability for restaurant services via e-commerce operators: operators must pay tax in cash and stop collecting TCS.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022 and need not collect TCS or file GSTR-8 for such services; this liability covers supplies by unregistered persons, does not require separate registration if already registered under rule 8, and must be discharged in cash without utilizing ITC, while ECOs may continue to claim ITC on inputs for their own services and must issue invoices for restaurant services supplied through them.

Delegation of powers under section 30 clause (b): Special Commissioner authorised to exercise delegated GST powers immediately.
The Chief Commissioner, relying on sub section (3) of section 5 of the Rajasthan Goods and Services Tax Act, 2017, delegates the powers under clause (b) of sub section (1) of section 30 to the Special Commissioner, GST, HQ, Rajasthan, Jaipur by an administrative order dated January 31, 2022, effective immediately, authorising the Special Commissioner to exercise the delegated GST functions within the State Tax department.

Refund of excess electronic cash ledger balance exempt from time limit; TDS/TCS credits refundable and deemed export refunds follow supplier's return date.
Refunds of unutilised electronic cash ledger balances are exempt from the time limit in section 54(1) and do not require Rule 89(2)(l)/(m) certifications because unjust enrichment does not apply. TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used via credit or cash ledger; any unutilised amount after payment of dues is refundable per the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date the supplier's return relating to those deemed exports is furnished under Explanation (2)(b) to section 54.

Extension of revocation application period delegated to Special Commissioner to allow further limited filing time under section 30.
Authority is delegated to the Special Commissioner of State Tax to extend the sixty-day period for applying for revocation of cancellation of registration under the proviso to section 30(1) for a further period not exceeding thirty days, exercisable only within the delegate's jurisdiction; the order is effective immediately.

Territorial jurisdiction assignment for GST business audits assigned to State Tax Business Audit officers across Rajasthan zones.
The order designates Joint Commissioners, Deputy Commissioners and Assistant Commissioners of State Tax in the Business Audit Wing and Business Audit Circles as having territorial jurisdiction to audit registered persons under the Rajasthan GST Act, allocating responsibility for the whole State and for each notified Zone, with zone areas defined by a prior notification and the assignment taking effect from the stated commencement date.