E-way bill verification enables interception and staged detention, release, or confiscation of goods and conveyances under GST procedures.
Procedures set a mandatory regime for interception and verification of conveyances and e-way bill compliance, authorisation of proper officers by Format 1, and a staged enforcement sequence: recording statements (FORM GST MOV 01), directing physical verification (FORM GST MOV 02), uploading interim reports (Part A of FORM GST EWB 03), concluding inspection within three working days (or by FORM GST MOV 03 extension), reporting results (FORM GST MOV 04 and Part B of FORM GST EWB 03), and releasing conveyances (FORM GST MOV 05) where no discrepancy exists or initiating detention, demand (FORM GST MOV 06/07/09), provisional release on payment or security (FORM GST MOV 08), and confiscation proceedings (FORM GST MOV 10/11) with electronic liability register entries and auction where applicable.

GST RFD-01A refund monitoring required category-wise reporting of exporter applications, acknowledgements, sanctions, and disbursements within three days.
Instructions were issued for monitoring GST RFD-01A refund applications received from exporters, requiring all Zonal Additional Commissioners, Grade-1, to furnish information in the prescribed format for applications received between 01.07.2017 and 13.04.2018 within three days to the designated email address. The report covered the cumulative position of applications received, acknowledged in FORM GST RFD-02, sanctioned, disbursed, and routed through the nodal officer of the Central tax authority, with category-wise breakup for specified refund heads.

GST refund reporting mandates daily Excel-based disclosure of applications received, disposed, sanctioned, and rejected across refund categories.
Daily reporting of GST refund application disposal was prescribed for all zonal Additional Commissioners, Grade-1, by requiring refund-related information to be furnished in a specified format through the nominated zonal nodal officer to the designated email ID. The instructions continued the earlier directions concerning disposal of daily received refund applications and required the reports to be sent in Excel sheet form on a daily basis. The prescribed statement covered refund categories including excess balance in electronic ledger, export of services with payment of tax, supplies to SEZ units or SEZ developers with or without payment of tax, refund of input tax credit on exports of goods and services without payment of IGST, refund on account of accumulated input tax credit due to inverted tax structure, and recipient of deemed exports.

TDS authority registration: DDOs and specified government bodies must register under GST; deduction obligations will commence later.
Departments must identify and ensure online registration of Drawing and Disbursing Officers and specified government entities as TDS Authorities under the GST framework; separate TDS Authority registration is required even if an entity is already registered as a taxpayer. Registration does not confer immediate authority to deduct tax at source, and the date for commencement of deduction obligations will be notified later. Assistance is available via the GSTN portal and State CT&GST Circle offices.

Recovery of arrears as State tax: inadmissible transitional credit and pre-GST tax liabilities collectible via electronic ledgers.
Amounts determined under proceedings or return revisions under pre-GST laws, including wrongly availed or inadmissible transitional input tax credit, shall, unless recovered under the existing law, be recovered as State tax arrears under the DGST Act and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01), to be paid through utilization of balances in the electronic credit ledger and electronic cash ledger, with interest, penalty and late fee payable from the electronic cash ledger.

Goods in transit interception: inspection, detention, release or confiscation procedures under GST, including e-way bill verification.
Designated proper officers shall verify e-way bills and accompanying documents; failing production or upon prima facie discrepancies they must record a statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload a preliminary report (PART A of FORM GST EWB-03) within 24 hours and complete the inspection report (PART B of FORM GST EWB-03) within three days.

Recovery of arrears under GST: procedure for collecting pre-GST VAT and reversing inadmissible transitional input tax credit.
Where proceedings under the existing law result in recoverable value added tax, entry tax, other State levies or inadmissible input tax credit, such amounts shall, unless recovered under the existing law, be recovered as arrears of tax under the HPGST Act. Inadmissible transitional credit and corresponding tax liabilities must be paid by utilising balances in the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fee are to be recovered from the electronic cash ledger and similarly recorded.

Interception of conveyances: procedure for inspection, detention, release, confiscation and electronic liability accounting with specified forms.
Designated proper officers shall intercept conveyances for verification of prescribed documents including invoice/delivery challan and an e-way bill; failures trigger FORM GST MOV-01 and issuance of FORM GST MOV-02 for physical verification with upload of Part A of FORM GST EWB-03. Inspection must conclude within three working days (extension via FORM GST MOV-03). Results are recorded in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release follows FORM GST MOV-05 if no discrepancies; detention uses FORM GST MOV-06 and FORM GST MOV-07 specifying tax and penalty, with release on payment, bond with bank guarantee (FORM GST MOV-08), or after objections resolved in FORM GST MOV-09. Unpaid dues after seven days lead to FORM GST MOV-10 proposing confiscation and, after hearing, FORM GST MOV-11 conveys confiscation, possible auction, and addition of demands to the electronic liability ledger.

UIN compliance: invoice-level documentation required for refund claims; manual statements and attested waiver allowed.
UIN agencies must submit a manual invoice-level statement with quarterly FORM RFD-10 refund applications until system FORM GSTR-11 shows invoice-wise details; officers should not demand originals unless necessary. Recording the UIN on supplier invoices is mandatory and non-compliance may invite action, but a one-time waiver for earlier quarter omissions is permitted if copies are submitted and attested by the agency's authorised representative, subject to applicable notification conditions.

E-way bill compliance: prescribed interception, inspection and detention procedures with form-based release and confiscation steps.
Prescribes a structured procedure for interception and inspection of goods in transit, validation of e-way bills and prescribed documents, designation of Empowered and proper officers, and use of FORM GST MOV-01 to MOV-11 for recording statements, ordering physical verification, reporting, detention, release, provisional release on bond, demand of tax and penalty, and confiscation under sections 129 and 130. Requires electronic uploads to the common portal, addition of demands to the electronic liability register (with temporary IDs for unregistered persons), and parallel application mutatis mutandis to Central and IGST Acts.

Further amendment of online Form-C requires written request, verification of records, and reopening through the NIC system.
Further amendment of online Form-C is permitted where a taxpayer has already used the one-time amendment facility and seeks another correction on stated grounds. The taxpayer must submit a written request to the concerned Assessing Officer, who must verify the reasons against returns, original bills and other supporting documents and, if satisfied, forward a reasoned recommendation through the Joint Commissioner to the headquarters IT Section. The IT Section and Nodal Officer (IT) then arrange reopening of the Form-C through the NIC system for re-amendment, after which the Assessing Officer carries out the correction and records the application in a register.

Recovery of arrears under GST framework: central excise/service tax and inadmissible input credits recoverable via electronic ledgers.
Recoverable pre-GST central excise duty, service tax and wrongly availed or inadmissible transitional input credit are to be recovered as arrears of central tax under the CGST recovery framework; such central tax liabilities are to be paid by utilizing the registered person's electronic credit or 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. Legacy returns and payments for pre-GST periods are to be filed and paid through the designated legacy portals, while assessees not registered under CGST must pay arrears in cash under the existing law.

Letter of Undertaking acceptance confirmed upon online ARN; physical documents not required and post-acceptance eligibility may trigger rejection.
An LUT for exports shall be submitted via FORM GST RFD-11 on the common portal and is deemed accepted upon generation of an online acknowledgement bearing an ARN. No physical documents need to be submitted to the jurisdictional office for acceptance. If an exporter later proves ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and treated as rejected ab initio.

IT grievance redressal mechanism streamlines GST portal technical complaints through a nodal officer and weekly committee reporting.
An IT Grievance Redressal Mechanism is set up for GSTN portal technical issues only, excluding legal matters. Taxpayers must report glitches through the jurisdictional range officer with supporting evidence, and the issues are to be compiled in the prescribed format and forwarded through the designated nodal officer to the GSTN IT Grievance Redressal Committee every Monday. The mechanism requires specific complaint details, including GSTIN, affected functionality, error history, screenshots, and nodal officer remarks.

Transition relief verification required; Joint Commissioners must verify SGST transition claims and report compliance promptly.
The circular directs administrative verification of taxpayer claims for transition relief under the State GST transition provisions, forwards a list of cases where such relief was claimed, and instructs Joint Commissioners to undertake immediate verification and report compliance.

Recovery of arrears under TSGST Act: unrecovered pre GST tax and inadmissible credits collectible via electronic ledgers.
Tax and credit amounts determined under pre GST proceedings that remain unrecovered must be collected as arrear of tax under the TSGST Act. Wrongly availed or inadmissible transitional input tax credit, arrears of VAT and other existing law taxes, and associated interest, penalty and late fee are to be recovered by utilising balances in the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Unregistered dealers' arrears are to be collected in cash under existing law procedures.

Procedure for interception, inspection, detention, release and confiscation of goods and conveyances in transit under GST law.
Establishes a uniform procedure for interception and inspection of conveyances and goods in transit under the TSGST Act, requiring production and verification of prescribed documents and e way bill validation; designates proper officers to intercept, issue FORM GST MOV 02 for physical verification, complete inspection within three working days (or by authorized extension), and record reports in FORM GST EWB 03 and FORM GST MOV 04. Where discrepancies are found, detention under section 129 is effected by FORM GST MOV 06 with notice in FORM GST MOV 07, release on payment or security per FORM GST MOV 08/05/09, and initiation of confiscation under section 130 by FORM GST MOV 10/11 if demands remain unpaid.

Export under Letter of Undertaking permits tax-free export subject to electronic filing, eligibility rules, and bond or guarantee conditions.
Registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 online, which is deemed accepted when an ARN is generated; no physical documents are required. LUT validity is for the financial year but may be withdrawn if post-shipment tax obligations are unmet; ineligible exporters must furnish a bond with a bank guarantee. Exporters may use running bonds to cover estimated integrated tax liability and must maintain records of debit/credit entries for inspection.

TDS under GST: designated authorities must register as tax deductors on the GST portal before deductions commence.
TDS provisions under the GST Acts require specified government bodies and related entities to register on the GST portal as Tax Deductors. Identified categories include Central and State departments, local authorities, statutory authorities and boards, government-established societies, and public sector undertakings; existing taxpayer registrations do not substitute for TDS registration. Administrative steps mandate circle-level identification, a special registration drive, and nomination of a Nodal Officer to coordinate training, registration, remittance and return filing, while noting that registration does not immediately authorize tax deduction.

Interception of goods in transit: inspection, detention, release, confiscation, bonds and electronic liability under OGST rules.
Officers may intercept conveyances to verify prescribed documents and e way bills; where no discrepancy exists the conveyance is released (FORM GST MOV 05). If documents are absent, defective or goods require verification the officer records a statement (FORM GST MOV 01), issues a physical inspection order (FORM GST MOV 02), completes inspection within three working days (extendable by FORM GST MOV 03), reports findings (FORM GST MOV 04 / EWB 03) and, if necessary, detains goods (FORM GST MOV 06) and serves a notice (FORM GST MOV 07) proposing tax/penalty. Release may follow payment, bond and bank guarantee (FORM GST MOV 08) or a speaking order (FORM GST MOV 09); non payment leads to confiscation proceedings (FORM GST MOV 10/11) with demands recorded in the electronic liability ledger.