Job work compliance: principal may send goods for processing without tax, subject to return, documentation and ITC rules.
Principal may send inputs or capital goods to a job worker without payment of tax and may further send them to successive job workers; the principal must maintain accounts, issue challans and file FORM GST ITC-04 as intimation. Goods must be returned or supplied within one year for inputs and three years for capital goods or be deemed a supply by the principal from the date initially sent. Registered job workers are suppliers of services liable to GST and may claim ITC; supplies from a job worker's premises are treated as supplies by the principal who must determine time, value and place and issue the invoice.

Zero rated exports: refunds clarified to allow LUT rectification, data amendment reliance and limited documentary demands.
Procedural and substantive clarifications for export-related refund claims: officers must account for Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications when processing refunds; where exports occurred, delays in filing a Letter of Undertaking (LUT) may be condoned and post-facto LUT or extension of export periods allowed; one deficiency memo per refund application is permitted and requires a fresh manual FORM GST RFD-01A after rectification; transitional credits are excluded from Net ITC; and specified documentary requirements (invoices, shipping bills, BRC/FIRC) alone should be demanded, with refunds not to be withheld for minor procedural lapses.

GST on railway catering standardised without input tax credit for supplies by railways and their licensees.
The Commissioner clarifies that supply of food and/or drinks by the Indian Railways, Indian Railways Catering and Tourism Corporation Ltd., or their licensees, whether in trains (mobile catering) or at platforms/stations (static units), is to be taxed at a uniform rate of GST and shall be treated as taxable without input tax credit.

Extension of filing deadline for FORM GST TRAN-2 restores additional time for taxpayers to furnish the required statement.
The Commissioner of State Tax, exercising powers under clause (b)(iii) of sub rule (4) of rule 117 of the Assam Goods and Services Tax Rules, 2017 and on the Council's recommendation, extends the period for furnishing the statement in FORM GST TRAN-2, thereby revising the statutory compliance deadline and notifying affected taxpayers of the administrative change.

IT grievance redressal nodal officers appointed to manage and escalate GST portal technical complaints for taxpayers.
Appointment of designated Deputy Commissioners as nodal officers for an IT grievance redressal mechanism to address taxpayer grievances from GST portal technical glitches. The order assigns specific Deputy Commissioners for Gujarat jurisdictions with office and mobile numbers and email addresses to receive, coordinate, escalate and facilitate resolution of IT-related complaints, and references the 26th GST Council guidance and the enclosed administrative circular for implementation.

Tenancy rights transfers are taxable services, while residential tenancy rights granted for use as a residence remain exempt.
Transfer of tenancy rights against tenancy premium is a supply of services liable to GST, being a form of lease or renting of property. Stamp duty and registration charges on the transfer do not remove it from the scope of GST, and the transaction is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a share of tenancy premium remains taxable.

Recovery of arrears: inadmissible transitional input tax credit to be recovered as state tax from electronic ledgers.
Amounts of VAT, entry tax or other pre GST levies and any wrongly availed or inadmissible transitional input tax credit that remain unrecovered under the existing law shall be recovered as arrears of State tax under the Assam GST Act. Principal tax liabilities are to be discharged through the electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01), while related interest, penalty and late fee must be paid from the electronic cash ledger and similarly recorded. Unregistered dealers' arrears are to be recovered in cash under the existing law.

IT grievance redressal mechanism for GST portal glitches; states to adopt central circular and notify taxpayers.
The Chief Commissioner directs state tax officers to follow Central Board of Excise & Customs Circular No. 39/13/2018 establishing an IT Grievance Redressal Mechanism for GST portal technical glitches, invoking powers under Section 168 of the Tripura GST Act, and to inform all taxpayers in their jurisdictions about the mechanism.

Recovery of transitional and pre-GST tax arrears must be effected as central tax liabilities via electronic ledgers.
Arrears of wrongly availed or inadmissible CENVAT credit, central excise duty, service tax, and related interest, penalty and late fees arising from proceedings under the existing law shall, unless recovered earlier, be recovered as central tax liabilities under the CGST framework, to be paid through utilization of amounts in the electronic credit ledger or electronic cash ledger of the registered person and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01); interest, penalty and late fee are to be paid from the electronic cash ledger. Where not registered under CGST, recovery shall be made in cash under the existing law.

Interception of conveyances: procedures for inspection, detention, release and confiscation under GST e way bill and seizure rules.
Designated proper officers may intercept conveyances to verify prescribed documents, including invoices and e-way bills (electronically or physically). If documents and goods are in order, release is immediate; otherwise the officer records a statement in FORM GST MOV-01, issues FORM GST MOV-02 for physical verification, uploads reports in FORM GST EWB-03, concludes inspection within three working days (or authorised extension), and effects release, detention, or initiation of confiscation proceedings using the MOV series forms with demands recorded in the electronic liability ledger.

Interception of conveyances for inspection requires e way bills, checks, detention, release or confiscation under GST procedures.
Proper officers designated by jurisdictional Commissioners shall intercept and verify conveyances under sections 68, 129 and 130; missing or defective documents trigger FORM GST MOV 01 and FORM GST MOV 02, electronic reporting in FORM GST EWB 03, and physical verification concluded within three days (extension by FORM GST MOV 03). Release is by FORM GST MOV 05 where no discrepancies; detention uses FORM GST MOV 06 and notice in FORM GST MOV 07 with demand in FORM GST MOV 09. Non payment within seven days permits initiation of confiscation under FORM GST MOV 10 and final confiscation/order in FORM GST MOV 11; payments and securities are recorded in the electronic liability register and settled via electronic ledgers.

Goods in transit inspection procedure sets rules for detention, release, confiscation, and e-way bill verification
Procedure for interception of vehicles carrying goods in transit is prescribed to ensure uniform enforcement of the Uttarakhand GST framework. A proper officer may stop a vehicle, require production of the prescribed invoice, bill of supply, delivery challan and E-way bill, and verify the documents either physically or electronically. Where no prima facie discrepancy is found, the vehicle may be allowed to proceed. Where documents are not produced or inspection is otherwise required, the officer must record the statement in Form GST MOV-01, issue an inspection order in Form GST MOV-02, and complete inspection within the prescribed time, subject to limited written extension.

Recovery of Transitional Credit: arrears and inadmissible input credits to be recovered via electronic ledgers and liability register.
Inadmissible transitional input tax credit and arrears of VAT, entry tax or other taxes arising from proceedings under the existing law shall, unless already recovered, be recovered as State tax liabilities under the Goa GST Act. Such liabilities must be paid by utilizing balances in the registered person's electronic credit ledger or electronic cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01). Interest, penalty and late fees are to be paid from the electronic cash ledger and similarly recorded; unregistered dealers' arrears are to be recovered in cash under existing law procedures.

Deemed acceptance of LUTs: online submission generates acknowledgment; acceptance may be voided if exporter is ineligible.
Online submission of an LUT via FORM GST RFD-11 generates an acknowledgement with an ARN and the LUT is deemed to be accepted; no physical documents need be submitted. If it is later found that the exporter was ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.

IT grievance redressal mechanism enables corrective filing and penalty waiver where GST portal glitches prevent compliant filing.
An IT Grievance Redressal Mechanism addresses systemic GST Common Portal failures that prevent classes of taxpayers from filing prescribed forms or returns; GSTN will identify affected taxpayers and forward issues with proposed solutions to the IT Grievance Redressal Committee (the GIC) which may approve corrective measures, direct implementation by GSTN and proper officers, and recommend waiver of fines or penalties under mitigating circumstances, with a targeted process for resolving TRAN 1 records stuck due to authentication glitches.

Job work under GST: clarifies tax exempt dispatches, principal's recordkeeping, invoicing, e waybill and ITC responsibilities.
Clarifies that under the Goa GST Act a registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed timelines for return or supply; failure to comply results in deemed supply by the principal on the date of initial dispatch. The principal bears recordkeeping and intimation duties, must file FORM GST ITC 04 quarterly, and ensure prescribed challans and e way bills are used. Job workers require registration based on aggregate turnover or inter State supply rules, must invoice and pay GST if registered, and both principal and job worker have defined input tax credit entitlements.

Zero-rated exports: accept post-facto LUT and process refunds using GST invoice or shipping bill valuation.
Directs recognition of Table 9 amendments in FORM GSTR-1 and reconciliation with FORM GSTR-3B; permits condonation of delayed filing of LUT and post-facto acceptance where exports are otherwise established; allows Commissioners to grant extensions when exports occur after prescribed periods without insisting on upfront tax payment; limits deficiency memos to one per refund filing requiring a fresh FORM GST RFD-01A thereafter; excludes transitional credit from "Net ITC" for refund computation; prescribes that the lower of GST invoice value and shipping bill value be sanctioned; BRC/FIRC required only for services, not for goods; and mandates processing refunds under existing laws where applicable while restricting additional documentary demands.

Supply of services by joint venture members may attract GST when cash calls constitute consideration for services provided.
A cash call will be taxed as consideration for a supply of services only if, on examination of the JV agreements and facts, it represents payment for activities or facilities provided by a member to the JV or by the JV to a member; where contributions are capital in nature and simply fund acquisition of assets for the JV, they are transactions in money and not taxable supplies.

GST classification of composite supplies determines tax treatment; PSLCs taxable as goods and certain DISCOM charges remain taxable.
Classification of composite supplies under GST depends on identification of the principal supply; bus body building involves goods and services and is classified case-by-case. Retreading of tyres is primarily a service with rubber ancillary, but sale of retreaded tyres by the retreader who supplies old tyres is a supply of goods. Priority Sector Lending Certificates are taxable as goods and eligible for input tax credit. Transmission and distribution of electricity is exempt, while ancillary DISCOM charges are taxable. Government guarantee commissions to business entities are taxable services.

GST classification of services clarified: exemptions and applicable rates for hostel, tribunal fees, recreational, rental, healthcare and cost petroleum.
Clarifies GST treatment: hostel accommodation by trusts is not a charitable activity but accommodation below a specified tariff is exempt; fees and penalties received by Consumer Disputes Redressal Commissions are not supplies subject to GST; elephant and camel rides are recreational services not passenger transport; rental/leasing of self propelled access equipment is taxed at the rate applicable to like goods with import IGST creditable; healthcare services and inpatient food on medical advice are exempt as composite healthcare supplies; Cost Petroleum is not consideration for services to government and not taxable per se.