GST on penal interest: included in taxable value when charged by seller, exempt if charged by separate lender as loan interest.
Clarifies that penal interest levied by a seller on delayed EMI payments must be included in the value of the taxable supply and is subject to GST, whereas penal interest charged by a separate lender in the course of extending loans falls within the exemption for interest on loans and is not subject to GST; fees or charges that are not interest remain taxable.

Power of inspection and search in GST: procedural safeguards require documented seizures, quantified inventories, and custody controls.
Power of inspection, search and seizure under the SGST framework authorizes Proper Officers to inspect premises, verify accounts and seize documents where necessary. Searches must be planned, timed to avoid tipping off, and documented by a Shop Inspection Report/Mahazar. Seizures require written reasons, Form GST INS-02 entries, and an inventory with quantified description; electronic devices and data must be detailed and handled with signed non-rewritable copies. Seized records are to be entered in a custody register, returned after copying with receipts and undertakings, and supervisory oversight is required for case processing and enforcement actions.

Airport retail tax refund entitlement for inward taxed indigenous goods sold tax-free to departing international tourists.
Retail outlets beyond immigration counters at international airport departures may claim invoice-based refunds of applicable central, state, integrated, union territory taxes and compensation cess paid on inward supplies of indigenous goods sold tax-free to eligible departing international passengers. Claimants must be GST-registered with a valid GSTIN, maintain electronic records with an audit trail, collect passport and boarding pass details, a passenger declaration, and a tax-exempt invoice for each sale. Refunds are applied for in FORM GST RFD-10B with prescribed undertakings and return copies, processed by the proper officer with validation against GSTR-2A, and paid head-wise with statutory recovery rules applicable for improper refunds.

Composition scheme election: deadline extended to file FORM GST CMP-02 and furnish FORM GST ITC-03 for eligible suppliers.
Corrigendum extends the deadline for registered persons to opt for the composition levy by filing FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and requires such persons to furnish FORM GST ITC-03 in accordance with the governing procedural rule; implementation difficulties are to be reported to the Commissioner.

Composition levy election procedure clarified: CMP 02 selection and ITC 03 submission required, with an extended filing deadline.
Corrigendum amends paragraph 2(i) to revise the intimation procedure for electing the composition levy by requiring selection of the category "Any other supplier eligible for composition levy" in FORM GST CMP-02 and reiterates the obligation to furnish a statement in FORM GST ITC-03 pursuant to the applicable sub rule; it also extends the filing deadline and invites reporting of implementation difficulties to the Department.

E-way bill verification and road checking instructions streamline goods vehicle inspections while requiring register entries and no harassment.
Instructions were issued for road checking of goods vehicles under the Uttar Pradesh GST framework to simplify and improve transit inspection. A mobile Android application was introduced for e-way bill verification by scanning the QR code and automatically fetching details from the server, while NIC Karnataka verification was to continue as before. The directions also covered collection and entry of lower-value tax invoices, monthly vehicle counting, simplified register maintenance, and a requirement to avoid harassment during road checking.

Administrative mapping errors in GST portal: mis mapped refund applications can be processed by the authority receiving them.
Where the common portal forwards a refund application to a tax authority that is not the taxpayer's administratively assigned jurisdiction and the portal's facility to reassign refund applications is unavailable, the receiving tax authority must proceed with the processing of the refund claim and thereafter notify the portal of the incorrect mapping so subsequent applications transfer to the correct jurisdiction.

Place of supply: port cargo handling ancillary and determined by contract; processing of temporarily imported goods treated as export.
Port-related services that are ancillary to cargo handling are not tied to immovable property and their place of supply is determined by contract-based IGST provisions applicable to such services. Services on goods temporarily imported for processing and exported without being used in India (for example, cutting and polishing of diamonds) fall under the exception and their place of supply is determined by the IGST rules for services on temporarily imported goods subsequently exported.

GST on Penal Interest: taxable when included in supply value of goods; lender charged loan interest may be exempt.
The circular clarifies that penal interest for delayed EMIs must be included in the value of supply under s.15(2)(d) of the TNGST Act and is taxable when charged by the seller as part of a sale transaction; interest charged by a third party lender falls within the loan interest exemption and is not subject to GST. Penal interest satisfying the notification definition of interest is not treated as a separate Schedule II service of agreeing to tolerate or refrain, while non interest fees charged by lenders remain taxable.

Deemed adoption of central GST circulars ensures uniform state implementation unless the state issues its own circular.
The Commissioner invokes statutory power to deem CBIC Circulars as issued by the Commissioner of State Tax for implementing the Maharashtra Goods and Services Tax Act, making CBIC directions applicable to the State unless the Commissioner issues a separate Circular on the same issue; the Trade Circular is clarificatory and implementation difficulties may be reported to the Commissioner's office.

GST taxpayer distribution follows cross-empowerment guidelines for single interface and allocation between Central and State tax offices.
Distribution of taxpayers under GST was made in Assam on the basis of guidelines issued by the GST Council Secretariat to secure a single interface between the Central Government and the State Government. A State Level Committee comprising the Central GST Commissioner and the Commissioner of State Tax, Assam assigned taxpayers registered in the State in accordance with the prescribed cross-empowerment framework. Pending allocation of 20 migrated taxpayers was completed by placing the dealers in the same strata below 1.5 crore turnover and distributing them between the Central Tax Office and the State Tax Office in the 90:10 ratio.

Composition levy opt-in extended; notify via Form CMP 02 and furnish Form ITC 03 as per amended sub rule.
Registered persons opting into the composition scheme must file intimation under sub rule (3) of rule 3 via FORM GST CMP 02 selecting "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC 03 as required by sub rule (3) of rule 3. The corrigendum extends the deadline for such intimation to 31st July, 2019 and is deemed issued on 1st July, 2019.

Uniformity in GST circular implementation: state instructs tax officers to follow central corrigendum for consistent application.
Corrigendum directs State tax officers to adopt the Central GST Policy Wing's corrigendum to an earlier circular to secure uniform application of GST provisions across field formations, attaching that central corrigendum for implementation and instructing all levels of State tax administration to align procedures and interpretation accordingly under the State's statutory authority to ensure uniformity.

GST liability on additional or penal interest clarified through amended circular, with instructions for compliance by subordinate officers.
GST liability on additional or penal interest was clarified through CBEC Circular No. 102/21/2019-GST dated 28.06.2019, and the present communication records that the circular was subsequently issued with certain amendments. The amended circular is forwarded for information and for ensuring compliance by subordinate officers under the State tax administration. The letter functions as an administrative intimation to zonal and field officers, requiring them to take note of the amended circular and to implement it accordingly.

Tax refund for airport retail supplies to departing foreign tourists enabled, with central circular guiding compliance and processing.
Refund of tax is authorised for inward supplies of indigenous goods made by retail sales outlets in the departure area outside the immigration counter of international airports when such supplies are made to departing foreign tourists in exchange for foreign exchange. The central circular provides procedural guidance for granting those refunds and the State Commissioner circulates it to subordinate officers to ensure implementation and compliance.

GST composition option timeline updated through a corrigendum extending the CMP-02 filing date for eligible taxpayers.
Extension of the due date for registered taxpayers to furnish Form GST CMP-02 for opting to pay tax under the relevant composition notification was clarified through a corrigendum to the earlier CBIC circular. The communication forwards the corrigendum to subordinate officers and requests that instructions be issued for action in accordance with the revised position, so that officers follow the extended timeline for receipt of CMP-02 applications from eligible registered taxpayers.

Airport retail outlets can claim refunds of taxes on inward indigenous goods sold tax-free to departing international tourists.
Retail outlets beyond airport immigration counters may claim invoice-based refunds of Central tax, Integrated tax, State tax and Compensation cess paid on inward indigenous goods supplied tax-free to eligible passengers; outlets must be registered with a valid GSTIN, maintain electronic records with an audit trail, obtain passport and boarding pass details plus a passenger declaration and invoice evidencing no tax charged, and file FORM GST RFD-10B with prescribed undertakings and return copies for monthly or quarterly refund processing, subject to validation and sanction by the proper officer and recovery where refunds were improper.

Composition scheme opt-in deadline extended for filing CMP form and furnishing ITC statement to claim concessional State tax.
Registered persons seeking to opt to pay State tax at the concessional composition rate must file an intimation under the relevant rules in FORM GST CMP-02 by the revised deadline selecting the category "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC-03 in accordance with the provisions of the applicable rule.

Composition scheme intimation deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03.
Registered persons opting for the composition scheme must intimate their option in FORM GST CMP-02 by selecting "Any other supplier eligible for composition levy" as listed at Sl. No.5(iii) of the form, and must furnish a statement in FORM GST ITC-03 in accordance with sub-rule (3) of rule 3; the corrigendum extends the filing deadline. Taxpayers with implementation difficulties should notify the Commissioner promptly.

Post sale discounts: classify as supply related or service consideration; GST and input tax credit consequences follow accordingly.
Post sale discounts must be classified by commercial substance: unconditional discounts relating to the original supply may be excluded from the supplier's taxable value if statutory conditions are met; discounts contingent on dealer promotional activities constitute consideration for services by the dealer and attract GST with corresponding input tax credit for the supplier. Discounts paid to enable dealers to reduce customer prices are consideration for the dealer's supply and must be added to the dealer's taxable value; recipients' input tax credit is limited to tax actually paid. Financial/commercial credit notes may be issued where exclusions are not permitted but do not allow the supplier to reduce original tax liability; dealers need not reverse input tax credit if they adjust payment as required.