Delegation of power to intercept conveyances and inspect documents, devices and goods clarifies which tax officers may exercise inspection authority.
The order amends a prior Schedule to designate Deputy Commissioner, Assistant Commissioner, State Tax Officer and State Tax Inspector as proper officers empowered to intercept any conveyance and to inspect documents, devices and goods, thereby specifying which ranks within the State GST administration may exercise the statutory inspection and interception functions.

Central GST jurisdiction and Form-D issuance clarified through prior circular-based procedure for migrated firms.
Guidance was issued on the request for clarification regarding issuance of Form-D to firms that were earlier covered under the Commercial Tax regime but now fall within Central GST jurisdiction. The communication states that the detailed procedure on the subject had already been prescribed in a prior Head Office circular dated 15.03.2018 and was available on the departmental website, and that the matter had already been clarified at the departmental level.

Input tax credit refunds under the inverted tax structure require strict scrutiny of exclusions, reversals, and ledger mismatches.
Input tax credit refunds claimed under the inverted tax structure must be examined against statutory restrictions, notification-based exclusions, and return and ledger data before processing. Refund is admissible only where input tax rate exceeds output tax rate, capital goods credit is excluded from the computation, and credit attributable to exempt or nil-rated supplies requires reversal. The study also notes that compensation cess credit is limited in use and refundable only in export situations, and that refund claims may be inadmissible where notification-based lapses, chapter-specific exclusions, bogus inward supplies, or incorrect classification of outward supplies are involved.

Refund sanctioning authority is allocated by claim value, with ward-level filing, referral, and designated appellate review.
Refund sanctioning powers under section 54 of the Delhi Goods and Services Tax Act, 2017 are allocated by claim value. Claims up to Rs. 10 lakhs are sanctioned by the Assistant Commissioner or GSTO of the concerned ward, while higher-value claims are assigned to zonal senior officers, with separate allocation for Zone-08. Refund applications must be filed in the concerned ward and placed before the competent sanctioning authority. Designated appellate authorities hear section 107 appeals, while previously filed appeals remain with the existing appellate authority.

Refund of accumulated input tax credit: file under alternative category, debit via DRC-03 and await officer verification for payment.
Where reversal of ITC required to be lapsed causes portal validation blocking full inverted-tax refunds, taxpayers should file the refund for the same period under the "any other" category in Form GST RFD-01A with all statutory documents; the proper officer will calculate admissible refund under the refund rules, request the taxpayer to debit the amount via Form GST DRC-03, and on receipt of debit proof issue the refund order and payment advice. Untimely reversals may be made via DRC-03 but attract interest until reversal; merchant exporters and corrected resubmissions use the same DRC-03 debit and refund-order procedure.

Registration verification: failure to seek revocation and continued statutory violations can justify rejection of fresh GST registration applications.
Proper officers must scrutinise fresh registration applications for omitted or misleading information and compare application details with earlier registrations and cancellation grounds. Continued existence of the conditions under clauses (b) and (c) of sub-section (2) of section 29 without revocation of cancellation constitutes a deficiency under rule 9 and may justify rejection under rule 9(2) read with rule 9(4). Officers should use the common portal to match registrations on the PAN and analyse personnel details against cancelled registrations; insufficient justification should lead to rejection.

Utilization of integrated tax credit: integrated credit must be exhausted before using central or state tax credits on liabilities.
Input tax credit of integrated tax must be completely exhausted before central tax or state/union territory tax credits can be utilized; the amended provision allows integrated tax credit to be applied toward integrated, central and state/UT liabilities in any order or proportion subject to mandatory exhaustion of integrated tax credit, and the rules provide illustrative allocation methods while allowing existing portal functionality to remain in use until updated.

Revocation of registration applications require outstanding returns to be filed on portal before revocation is processed.
Applicants seeking revocation of cancellation of registration must, where cancellation is effective from the cancellation order date, furnish all returns due up to that date and pay amounts shown before applying; returns for the period between the cancellation order and the revocation order must be filed within thirty days of the revocation order. If cancellation is retrospective and the portal prevents filing, an application may be filed provided all returns for the period from the effective cancellation date to the revocation order date are furnished within thirty days of the revocation order.

Proper Officer designation: audit deputy appointed to register e commerce operators without physical presence for tax collection duties.
The Chief Commissioner designates the Deputy Commissioner (Audit), Vijayawada II Division as the Proper Officer for the State to register e commerce operators without physical presence who must collect tax at source; applicants must state the State/UT for collection in PART A and the State/UT of their principal place of business in PART B of FORM GST REG 07, and this designation overrides prior proceedings on proper officers.

Proper officer designation corrected for mobile squad tax officers under the Uttar Pradesh GST framework.
Clerical omission in an office order designating Deputy Commissioners, Assistant Commissioners and State Tax Officers posted in the Mobile Squad Unit as proper officers under specified provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 was corrected. Serial No. 7 is to be read as including Section 127 along with Sections 54, 67(11), 68, 70, 126, 129 and 130, and the earlier office order stands amended to that extent.

Technical glitch relief: taxpayers may seek redress for portal failures via service tickets and nodal officer applications.
Taxpayers unable to complete mandatory electronic transactions due to technical glitches on the MAHAGST portal may seek redress by creating a service ticket and submitting a prescribed application to the designated nodal officer (Annexure A). Each grievance must be filed separately, identify the affected module (Annexure B), and include contemporaneous evidence of bona fide attempts to comply (service ticket, screenshots, correspondence). The nodal officer verifies and forwards recommendations to the authority for IT redressal, and dissatisfied taxpayers may escalate to divisional supervisory authorities. Non-technical causes and legal/procedural issues are excluded.

Proper officer powers under GST: Intelligence wing to conduct inspections and handle all follow-up adjudication and appeals.
The circular authorises officers of the Intelligence wing, already notified as proper officers, to exercise proper officer powers in respect of inspections they conduct and directs that the Intelligence wing shall undertake all follow-up actions arising from those inspections, including assessment, re-assessment, adjudication, appeal and review, with senior Intelligence officers issuing instructions to subordinates to ensure continuity of case processing within the wing.

Intelligence-based tax enforcement: centralized approval, risk-based inspections, and calibrated penalty protocols to reduce harassment.
The Enforcement wing is renamed Intelligence Wing and must conduct intelligence-led, risk-based investigations: investigation files prepared by Investigation, Data, Technical and Survey cells require scrutiny by Joint Commissioner (Intelligence) and approval by the Commissioner before inspections under sections 67/68 may be authorized in FORM GST INS-01; inspections must be prudent, team composition and timing controlled, and actions subject to Commissioner-imposed conditions under section 5(1) of the TNGST Act.

Scrutiny of self-assessed GST returns: notice, response periods and assessment steps for unresolved discrepancies under SGST rules.
Proper Officers must scrutinize 2017-18 self-assessed GST returns for escaped or under-assessed outward supplies, incorrect rates, ineligible exemptions or input tax credits, issue Form GST ASMT-10 quantifying tax, interest and other amounts and allow up to thirty days for response; if unrectified, proceed to determine tax and dues or, for fraud, initiate penal assessment. Pending online processes, manual DRC-01/DRC-02 notices shall follow and unresolved cases culminate in DRC-07 adjudication with tax, interest and prescribed penalty; GSTR-9 rectification will be accepted where it corrects defects.

Central Intelligence Cell established: empowered to inspect business and transport premises on Joint Commissioner authorization.
A Central Intelligence Cell is added to the intelligence wing, authorized to inspect business premises, transporters, warehouses, and goods in transit upon authorization from the Joint Commissioner (Intelligence), and to perform other functions as directed. The Cell's composition is two State Tax Officers and six Deputy State Tax Officers; its functions are inspection based on Joint Commissioner authorization and carrying out additional orders from the Joint Commissioner.

Composition scheme for brick manufacturers ceases with GST, with proportionate refund guidance for excess deposits under the season plan.
Composition scheme for brick manufacturers for season year 2016-17 was stated to cease automatically on the introduction of GST. The scheme required 50% of the total composition amount by 20 March 2017 and the balance from April to September 2017, so that 75% was payable up to June 2017 and 25% for July to September 2017. Brick manufacturers who had deposited more than 75% before GST came into force were stated to be eligible for proportionate refund of the excess amount, and the same calculation applied to new brick kilns started after 31 March 2017.

GST taxpayer distribution framework assigns Assam registrants between Central and State administrations through slab-based allocation and single-interface principles.
Taxpayers registered in Assam were distributed between the Central and State tax administrations under the GST Council's guidelines to ensure a single interface under GST. Migrated taxpayers lacking turnover data were allocated in the same slab below 1.5 crore on a 90:10 ratio, with lists issued in annexures.

Jurisdictional reorganisation under GST revises Kushinagar division boundaries after creation of new tehsils.
Revised the geographical jurisdiction of Kushinagar Division-I and Kushinagar Division-II under the earlier office order issued for designation of proper officers and division-wise territorial limits under the Uttar Pradesh Goods and Services Tax framework. Kushinagar Division-I was redefined to comprise the whole of Tehsil Hata, Tehsil Kasya, and Tehsil Captanganj. Kushinagar Division-II was redefined to comprise the whole of Tehsil Khadda, Tehsil Padrauna, and Tehsil Tamkuhiraj, together with any area of Padrauna not included in any division.

Proper Officer designation for refund proceedings limited to TRN deposits by unregistered traders under GST.
Deputy Commissioners, Assistant Commissioners and State Tax Officers posted in VAS/Investigation Units and Mobile Squad Units are designated as Proper Officers for section 54 refund proceedings only in cases where TRN was created for unregistered traders and deposits were made through those units. The earlier office order is amended accordingly, while refund proceedings for registered traders continue to be handled by officers in the concerned Division/Corporate Circles.

Input Tax Credit under GST clarified for application under Uttar Pradesh SGST and aligned with the Central circular.
Clarification regarding utilisation of Input Tax Credit under GST was issued by adopting the Central Board of Indirect Taxes and Customs circular dated 23.04.2019 for application under the Uttar Pradesh SGST Act and Rules. The clarification contained in the Central circular is stated to be equally effective for Uttar Pradesh SGST, and subordinate officers are to be informed and compliance ensured accordingly.