Place of supply rules: cargo-handling follows contractual IGST provisions; temporary imports for processing follow export exception.
Clarification sets the place of supply for port cargo-handling activities as determined under section 12(2) or 13(2) of the IGST Act based on contractual terms, and provides that services on goods temporarily imported for treatment and exported without other use (e.g., cutting and polishing of diamonds) are treated under section 13(2) of the IGST Act.

Post-sales discounts: contingent incentives to dealers constitute consideration for services and attract GST when charged.
Clarifies that post sale discounts without dealer obligations relate to the original supply and may be excluded from the supplier's value of supply if statutory conditions are met. Discounts contingent on dealer activities are consideration for services, attracting GST charged by the dealer with corresponding input tax credit to the supplier. Supplier funded reductions to induce lower customer prices are consideration to the dealer and must be included in the dealer's value of supply; customers' input tax credit is limited to tax actually paid. If discounts cannot be excluded, suppliers may issue financial/commercial credit notes but cannot reduce original tax liability; dealers need not reverse input tax where they pay the reduced value adjusted by such credit notes.

GST on penal interest: interest charged by seller as part of supply is taxable; financier's interest may be exempt.
The circular clarifies that penal interest charged by the seller as part of an installment sale must be included in the value of the supply of goods and is taxable, whereas penal interest charged by a separate financier qualifies as exempt "interest" and is not subject to GST; fees or charges that do not meet the definition of interest remain taxable. Penal interest is not treated as a separate taxable service under the Schedule II entry for agreeing to tolerate or refrain from an act.

Refund application processing should proceed even when portal mapping sends claims to the wrong jurisdictional tax authority.
Where reassignment on the common portal is not possible, the tax authority that has electronically received a FORM GST RFD-01A refund application should proceed to process the claim and thereafter notify the common portal of incorrect taxpayer mapping with a request for correction so that future applications are routed to the correct jurisdictional authority.

Place of supply for port cargo handling hinges on ancillary service status; contract terms determine territorial taxation.
Place of supply for port-related cargo handling services that are ancillary to goods movement is determined by the contractual terms between supplier and recipient and under the general place-of-supply provisions for such services, not under immovable property rules. For services on goods temporarily imported for processing and exported without being put to use in India, including cutting and polishing of unpolished diamonds, the place of supply follows the rule specific to services in respect of temporarily imported goods destined for export after treatment.

GST on penal interest: penal interest by seller is taxable as part of supply value; lender charged interest may be exempt.
Clarification distinguishes penal interest included in the value of supply when credit is supplied by the seller (taxable as part of the goods' value) from penal interest charged by an independent lender (exempt as interest on loans); non interest service charges by lenders are not exempt.

Post-sales discounts: supplier payments can either reduce original supply value or be consideration for dealer services, affecting GST and ITC.
Clarification explains that post sales discounts without dealer obligations relate to the original supply and may be excluded from the supplier's value of supply under sub section (3) of section 15; discounts that are consideration for dealer promotional activities constitute separate supplies of services subject to GST and ITC; discounts paid to enable reduced customer prices are consideration added to the dealer's value of supply under section 15, with customer ITC claim limited to tax actually paid; where exclusion is impermissible the supplier may issue financial/commercial credit notes but cannot reduce original tax liability, and dealers need not reverse ITC if they pay the reduced value plus original tax.

Refund jurisdiction: wrongly mapped GST refund applications may be processed by the authority that receives them on the portal.
Where a refund application in FORM GST RFD-01 is electronically transferred by the common portal to a tax authority that is not the taxpayer's administratively assigned jurisdiction, the receiving authority should process the refund without waiting for portal re-assignment. After completing processing, the authority should inform the common portal of the incorrect mapping so future applications are routed to the correct jurisdictional authority.

Place of supply rules: port cargo handling follows contract-based provisions; processing of temporary imports follows export exception.
Clarification: cargo-handling services by ports are ancillary, not immovable-property related, so their place of supply is determined under sub-section (2) of Section 12 or sub-section (2) of Section 13 of the IGST Act depending on contractual terms. Services on goods temporarily imported for processing and exported without being put to other use (e.g., cutting and polishing of unpolished diamonds) fall under the temporary import/export exception and their place of supply is determined under sub-section (2) of Section 13 rather than the general performance-location rule.

Interest exemption under GST: penal interest by lenders can be exempt, but penal interest included in sale consideration is taxable.
Clarifies that penal interest included in the consideration for a taxable supply of goods must be included in the value of supply under section 15 and is taxable, whereas penal interest charged by an independent lender qualifies as interest under notification No. 12/2017 and is exempt under Sl. No. 27; fees or charges not meeting the definition of interest remain taxable.

Post sale discounts: conditional incentives are taxable supplies of services, while unconditional discounts adjust original supply value.
Post sale discounts without dealer obligations relate to the original supply and may be excluded from the supplier's value under section 15(3); discounts conditional on dealer promotional activity are a separate supply of services by the dealer and attract GST with corresponding ITC to the supplier. Discounts paid to enable dealer price reductions are consideration for the dealer's supply and must be added to the dealer's value under section 15; customers may claim ITC only to the extent of tax paid. Where discounts cannot be excluded and commercial credit notes are issued, the supplier cannot reduce original tax liability, yet the dealer need not reverse ITC if he pays the reduced value after adjusting credit notes and the original tax charged.

Jurisdictional assignment of GST refund applications: process refunds received via incorrect portal mapping to avoid delays and notify portal.
Where the common portal has electronically transferred a GST refund application to a tax authority that is not the taxpayer's administratively assigned jurisdiction and reassignment on the portal is not possible, the authority which received the application should proceed with verification and processing to avoid delay. After processing, that authority must inform the common portal of the incorrect mapping and request an update so subsequent applications route to the correct jurisdiction.

Place of supply rules: port cargo handling follows contract-based determination; temporary-import treatment services follow export-treatment status.
Services by port authorities that are ancillary to cargo handling are not services related to immovable property; their place of supply is determined by the general service place-of-supply provisions based on contract between supplier and recipient. Services performed on goods temporarily imported for treatment or processing and exported without being put to use in India (e.g., cutting and polishing of unpolished diamonds) fall under the exception for temporarily imported goods, and their place of supply is determined accordingly.

GST on penal interest: taxable when part of a goods supply, exempt if genuine loan interest charged by lender.
Penal interest on delayed EMI payments is taxable when charged by the seller as part of the goods transaction and must be included in the value of supply; penal interest charged by a third party lender as interest on a loan falls under the notified exemption for loan interest and is not subject to GST. Charges that do not qualify as "interest" (service fees or other lender charges) are not exempt. Penal interest is not treated as a Schedule II liquidated damages service where it meets the notification's definition of interest.

Proper officer functions under GST are assigned to designated senior and field officer ranks for statutory administration.
Functions under Section 70 of the Delhi Goods and Services Tax Act, 2017 are assigned, under the Commissioner's statutory power to allocate functions, to proper officers of the Department of Trade and Taxes. The assignment covers Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners and Goods and Services Tax Officers for performance of those functions.

View All-India Records role expands GSTN access for enforcement officers in investigation and preliminary enquiry cases.
GSTN has introduced a separate "View All-India Records" role on the departmental portal to widen access to registration, return and payment records of registered taxpayers across India. The role expands the existing record search functionality, which earlier allowed officers to view only State-specific records, and is intended for bona fide use in investigation, verification, checks and preliminary enquiries concerning tax evasion or before registering new cases. The role is to be assigned through Sub State Admin only to specified enforcement officers, and the system maintains logs of searches and records viewed.

Revocation of cancellation of registration clarified under GST rules, with return-filing and payment conditions for cancellation cases.
Clarification is issued on the procedure for applications seeking revocation of cancellation of registration under the Uttarakhand GST law. The circular covers registrations cancelled for non-filing of GSTR-3B or GSTR-4 returns, the additional opportunity granted to specified persons to apply for revocation by 22.07.2019, and the conditions under Rule 23 requiring filing of all pending returns and payment of dues before revocation. It also explains the position where cancellation operates retrospectively and returns must be filed within thirty days of the revocation order.

Input tax credit utilisation under GST clarified, with integrated tax credit to be exhausted first under the revised sequence.
Clarification is issued on the utilisation of input tax credit under GST after the insertion of Section 49A, Section 49B and Rule 88A. Input tax credit of integrated tax must be exhausted first, and may then be used for central tax and state tax in the prescribed sequence. Until the common portal is updated to reflect the new utilisation order, taxpayers will continue to use input tax credit according to the existing portal functionality.

Adjudication time limits require prompt final orders after intelligence inspections, with limited extensions and stay exclusions.
Amendments require inspecting-team heads or authorized officers to pass final assessment or adjudication within 45 days of inspection completion, extendable by the Joint Commissioner (Intelligence) for 15 days and further by the Commissioner for valid reasons; periods of judicial or appellate stay are excluded. For roving-squad cases and adjudication under section 129, the adjudicating officer shall finalize handed-over cases, release goods on prescribed payment, and follow prescribed timeframes for orders, with goods liable to confiscation if payment or representation conditions are not met and a 15 day period allowed to pay fine in lieu of confiscation.

Revocation of cancellation of registration: filing allowed with required returns and thirty day compliance for retrospective cancellations.
Clarification sets procedural conditions for filing applications for revocation of cancellation of registration: applicants must furnish all returns due up to the date of cancellation and pay any amounts due before applying; returns covering the period from cancellation to revocation must be filed within thirty days of the revocation order; and where cancellations are retrospective and the portal prevents filing, a proviso permits revocation applications provided returns for the retrospective period are furnished within thirty days of revocation.