Inter-State supply reporting required in GSTR-3B and GSTR-1 to ensure correct IGST apportionment and compliance.
Registered persons making inter-State supplies to unregistered recipients must report those supplies, with place of supply, in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Table 3.2 data is used to apportion IGST to the State where supply occurs; omission leads to non-apportionment, mismatches in supplied quantities and tax allocation, and potential penal consequences under the MGST Act. The Circular is clarificatory and implementation difficulties should be notified to the Commissioner of State Tax.

Realization of export proceeds in Indian Rupee: INR allowed where RBI permits and LUT acceptance clarified.
Amendments implement GST Amendment Acts effective 01.02.2019: export proceeds in INR for services allowed where RBI permits; acceptance of LUT for supplies of goods or services to persons outside India or SEZ developers/units allowed irrespective of payment currency if RBI guidelines are followed; detention-related payment period extended from seven to fourteen days with revised forms and notices; suspension of registration permits field formations not to issue non-filing notices for applicants for cancellation while preserving the obligation to file a final return.

GST on Priority Sector Lending Certificates: seller bank to discharge tax under forward charge for earlier period.
GST on Priority Sector Lending Certificates for the period 1 July 2017 to 27 May 2018 must be paid by the seller bank on a forward charge basis, with GST applicable to the supply of PSLCs; the Trade Circular is clarificatory and implementation difficulties should be reported to the Commissioner of State Tax, Maharashtra.

Transfer of input tax credit on death of a sole proprietor allowed to successor via FORM GST ITC-02 before cancellation.
Transfer of unutilized input tax credit is permitted where a sole proprietor dies and the business is continued by a transferee or successor; the transferee/successor must file FORM GST ITC-02 on the common portal in respect of the registration to be cancelled on account of death, and upon its acceptance the specified unutilized credit is credited to the transferee's electronic credit ledger.

Verification of applications for new GST registration may be rejected if earlier cancelled registration remains unrevoked.
Proper officers must verify if applicants seeking new registration on the same PAN have earlier cancelled registrations and whether revocation of cancellation was filed; non-filing and continuance of statutory violations constitute a deficiency and may justify rejection of the fresh registration application.

GST refund procedures: file certain inverted-ITC and export ITC claims under "any other" in FORM GST RFD-01A with required proofs.
Allows one-time filing of inverted-tax-structure ITC refund applications under the "any other" category in FORM GST RFD-01A where portal validation prevents claiming due refunds after reversal in FORM GSTR-3B; requires statutory supporting documents, officer calculation of admissible refund under rule 89(5), written request to debit electronic credit ledger via FORM GST DRC-03, and issuance of FORM GST RFD-06 and payment advice FORM GST RFD-05 upon satisfaction. Late reversals attract interest under section 50(1), and merchant-exporter ITC refunds under rule 89(48) must similarly be filed under "any other" with supporting documents.

GST exemption on upfront amount for long-term plot leases applies even when paid in instalments if determined upfront.
GST exemption on upfront charges for long-term leases of industrial or financial-infrastructure plots applies where the upfront amount is determined upfront, irrespective of whether payment is made in a single instalment or in multiple instalments; the exemption covers sums described as premium, salami, cost, price or development charges payable for granting such long-term leases by government-owned development entities under the governing notification.

GST exemption on seed testing and certification covers tags supplied as part of the composite certification service; external procurements remain taxable.
Supply of seed certification tags supplied by State Seed Certification Agencies as part of the integrated multi stage seed testing and certification process constitutes a component of the composite service of testing and certification and is therefore covered by the government testing/certification exemption under GST. Conversely, when tags are procured by the agencies from external departments or manufacturers, those procurements are taxable supplies of goods, with tariff classification determined by the tag's predominant material.

Registration revocation applications require all outstanding returns filed; retrospective cancellations permit revocation if returns filed within 30 days.
Where cancellation for non furnishing of returns has occurred, no application for revocation may be filed unless all returns due up to the date of cancellation are furnished and tax paid; if cancellation is effective from the cancellation order date, returns for the period from that date until revocation must be furnished within thirty days of the revocation order. For retrospective cancellations where the portal prevents post cancellation filing, a proviso permits revocation applications provided returns for the period from the effective cancellation date to revocation are filed within thirty days of the revocation order.

Revenue collection and functional targets were fixed zone-wise for 2019-20, with monthly monitoring and performance appraisal linkage.
Revenue collection targets for 2019-20 were fixed zone-wise and month-wise, with officer-wise and sector-wise bifurcation required to ensure 100% achievement of monthly and annual targets. Functional targets were also prescribed for registration, non-filers, return scrutiny, red-flagged dealers, adjudication, recovery, and refunds, with monitoring through VAT MIS and GSTN reports and periodic review at zonal, divisional, and Headquarters levels.

GST exemption on upfront lease amounts applies when the premium is determined upfront, even if payable in instalments.
GST exemption on upfront amounts for long-term leases of industrial or financial infrastructure plots applies where the amount is determined upfront, irrespective of whether it is paid in one or more instalments; this covers amounts called premium, salami, cost, price or development charges for leases granted by State government industrial development bodies or entities with majority government ownership to industrial units or developers.

Seed certification tags exempt within seed testing and certification; external supply of tags treated as taxable goods.
Supply of seed certification tags provided by State Seed Certification Agencies to seed producers is an element of the composite supply of seed testing and certification and is exempt under the Notification for government testing/certification services required under law. Conversely, tags procured by agencies from other departments or manufacturers are treated as a supply of goods subject to GST, with tariff classification determined by the tag's predominant material.

Construction services tax rate revision clarifies acceptance of option forms by assessing officers under the extended deadline.
Revision of tax rates for construction services required registered taxpayers in ongoing projects to exercise the Annexure-IV option within the extended time limit up to 20.05.2019. The option is to be addressed to the concerned jurisdictional commissioner, and applications addressed to the Commissioner, Commercial Tax, Uttar Pradesh, when submitted before the concerned assessing officer, must be received and processed according to rules. Field officers were instructed not to insist on submission at headquarters and to ensure strict compliance.

One-time option to pay tax: deadline extended; submit Form-Annexure-IV to jurisdictional tax office for compliance.
Extension of the one-time option to pay tax for construction of apartments in ongoing projects: the due date for submission of Option Form (Annexure IV) is extended to the 20th May 2019 under Notification No. 10/2019 STR. Promoters must submit Form Annexure IV to the concerned Jurisdictional Joint Commissioner of State Tax by the extended due date; stakeholders should report implementation difficulties to the Commissioner of State Tax.

One-time tax option for promoters to elect construction tax rates; failure will be deemed acceptance of reduced rates.
Promoters must submit Annexure-IV to Rate Notification No. 03/2019 to their jurisdictional officer to exercise a one-time, irrevocable option to pay state tax on construction of apartments at the rates specified for item (ie) or item (if) against serial number 3; the Form must identify the project and declaration, interim invoices must conform to the eventual option, and failure to submit will result in the promoter being deemed to have elected the reduced rates for RREP and REP.

Tax treatment of sales promotion schemes clarified: supply classification and ITC consequences for samples, offers, and discounts.
Clarification of GST treatment and ITC consequences for sales promotion schemes: free samples and gifts without consideration are not supplies unless covered by Schedule I and attract denial of ITC for related inputs unless treated as supply; buy one get one and bundled pricing are treated as aggregated supplies with taxability determined by composite/mixed supply rules; invoice and pre established volume discounts that meet statutory conditions may be excluded from value and allow supplier ITC, while secondary post supply discounts via credit notes do not qualify for exclusion unless statutory conditions are met.

Registration functions under GST assigned to specified tax officers; jurisdictional and substitution rules clarified for taxpayers, including casual and non-resident persons.
Assignment of registration functions under the Rajasthan GST Act designates Deputies/Assistant Commissioners of regular circles and State Tax Officers of independent headquarter wards to perform registration responsibilities within their territorial jurisdictions; other State Tax Officers are assigned specified registration duties. Deputies/Assistant Commissioners also handle registrations for casual and non-resident taxable persons. If the designated officer is unavailable, the Joint Commissioner (Administration) may reallocate the task, and where multiple wards exist the ward with the lowest number is assigned the registration function.

One-time tax option for promoters to elect construction tax rate; failure to file annexure triggers default reduced tax treatment.
Promoters must submit the one-time option Form (Annexure-IV to Notification No. 3/2019 State Tax (Rate)) to the Jurisdictional Joint Commissioner to elect payment of tax on construction of apartments at the rates prescribed for item (ie) or item (if) against serial number 3 of the Table in Notification No. 11/2017; failure to submit the Form will result in the promoter being deemed to accept the alternative reduced tax treatment prescribed in Notification No. 3/2019.

Casual and non-resident taxable persons must register, deposit estimated tax in advance, and comply with invoice and return rules.
CTP and NRTP must obtain registration at least five days before commencing business; registration is issued only after an advance deposit of tax equal to estimated liability appears in the electronic cash ledger. Certificates are valid for the applied period or ninety days, extendable once on payment of additional estimated tax. Long-running exhibitions over 180 days require normal registration without advance deposit. Tax invoices with applicable HSN requirements and prescribed returns apply; NRTPs file GSTR-5. Excess advance deposits are refundable only after furnishing all returns for the registration period.

Registration verification under GST: post-registration visits and checklist-based inspections to confirm taxpayer genuineness and update particulars.
Verification under the SGST Act requires post-registration visits based on risk parameters to confirm taxpayer genuineness. Centrally generated lists of migrated and new taxpayers (including evasion-prone commodities, non-filers and nil filers) are allocated to district intelligence squads. Officers must verify back-end registration data, returns, uploaded documents, identify and inspect premises, interview responsible persons, take photographs, complete the prescribed checklist and upload findings into REG-30. Suspected non-genuine cases are to be red-flagged and reported for further action; taxpayers should be advised to update registration particulars.