GST rate revision for works contracts supplied to governmental authorities and entities withdraws prior reduced treatment and exemption.
Amendments to Kerala GST notifications remove Governmental Authority and Government Entity from concessional and exempt entries for specified works contract and related services, resulting in withdrawal of the previously reduced rate and exemption for supplies to those bodies. Definitions of Governmental Authority and Government Entity are reproduced, and the amendments apply from the notified commencement date so that supplies completed on or after that date are chargeable at the revised rate without the prior conditional provisos for Government Entities.

Self-assessed tax recovery demands prior notice before section 79 action when GSTR-1 and GSTR-3B mismatch.
Recovery under section 79 applies to unpaid self-assessed tax and interest where tax declared in GSTR-1 is not paid, wholly or partly, through GSTR-3B, including outward supply tax covered by the explanation to section 75(12). The proper officer should first issue a communication requiring payment or an explanation within a reasonable time. If the mismatch is satisfactorily justified or the amount is paid, recovery action need not be initiated.

E commerce operator GST liability: e commerce operators must pay GST on restaurant services supplied through their platforms, not collect TCS.
E commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms, and will not be required to collect TCS for those services; this liability applies even where the supplier is unregistered. ECOs need not obtain a separate registration to discharge this liability, must include such supplies in the supplier's aggregate turnover, are not recipients for reverse charge purposes, may continue to avail input tax credit but cannot use ITC to pay the GST on restaurant services, and should issue/report invoices and returns in the specified GSTR tables for accounting.

Refund of electronic cash ledger balances clarified: time limit exempt, unjust enrichment certificate not required, TDS/TCS refundable.
The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger; 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, may be used at the registered person's discretion and any unutilized balance is refundable; and for tax on supplies regarded as deemed exports the relevant date for refund is the date the supplier files the return related to those supplies.

Dynamic QR Code requirement: invoices to non-resident service recipients with Indian place of supply may be issued without QR.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code, because a dynamic QR code cannot be used by the recipient located outside India to make payment.

Return scrutiny procedures require data-based discrepancy verification, taxpayer explanation notices, payment-based closure, and approved tax determination where unresolved.
Return scrutiny verifies the correctness of filed returns through data-analytics selection based on turnover, tax, reverse-charge liability, input tax credit, e-way bill and interest discrepancies. Proper officers must verify relevant portal and back-office data, issue GST-ASMT-10 where discrepancies remain, and consider explanations in GST-ASMT-11. Acceptable explanations or payment of admitted tax, interest and applicable amounts through GSTR-DRC-03 permit closure in GST-ASMT-12. Unsatisfactory responses or failure to correct accepted discrepancies may lead to determination of tax and other dues with prior approval. Scrutiny registers and monthly reporting are required.

Dynamic QR Code exemption for invoices where payment is received via RBI approved modes and place of supply is in India.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the QR code to make payment.

E commerce operator liability to pay GST on restaurant services shifts tax payment responsibility and invoicing to the platform.
E-commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms under section 9(5); they need not collect TCS or file GSTR-8 for those services, need no separate registration, must issue invoices for such services, and cannot use ITC to discharge that liability. ECOs remain liable even if the restaurant supplier is unregistered, and the value of supplies through ECOs counts toward the supplier's aggregate turnover. Supplies through ECOs are not inward supplies for reverse charge. Reporting of these supplies should be made in GSTR-3B and relevant GSTR-1 tables as indicated.

Tax liability by e-commerce operators to pay GST on restaurant services, cash payment only, no TCS collection.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022, must pay that GST in cash and will not collect TCS or file GSTR 8 for those restaurant services. ECOs are liable even for services supplied by unregistered restaurants; the restaurants must include such supplies in their aggregate turnover. ECOs should not treat these as inward supplies liable to reverse charge. ECOs retain ITC eligibility for their inputs but cannot use ITC to pay GST on restaurant services; the ECO issues the invoice and reports supplies in GSTR 3B/GSTR 1 as directed.