Settlement Commission window allows assessees with pending show cause notices to seek expeditious dispute settlement under specified statutes.
Assessees served with show cause notices pending adjudication may opt to approach the Settlement Commission for early settlement under the Central Excise Act and the Customs Act, with the Central Excise settlement mechanism applying to service tax matters as provided by the Finance Act, subject to fulfillment of the statutory eligibility and procedural conditions.

Exports-related refunds: clarifies eligibility, documentation, LUT and timelines for claiming unutilized input tax credit and discrepancies.
Clarifies export related refund eligibility, noting that drawback only on basic customs duty does not bar refund of GST credits; refunds must consider amendments in Table 9 of GSTR 1 and rectifications in GSTR 3B; late LUT filing may be condoned where exports occurred; exporters need not be forced to pay IGST if goods are actually exported beyond statutory periods and Commissioners may grant post facto extensions; BRC/FIRC is not required for goods refunds; only one deficiency memo per application is permitted; transitional VAT credit is excluded from 'Net ITC'; and lower of GST invoice or shipping bill value should be sanctioned for refund.

Zero-rated exports: refund eligibility, LUT allowances and documentary reconciliation principles clarified for exporters.
Clarifies eligibility and procedures for export-related refunds under the WBGST framework: drawback limited to basic customs duty does not preclude refund of unutilized ITC of central, State/UT, integrated tax or cess; retrospective acceptance of LUT and post-facto extensions for export periods may be allowed where exports occurred. Discrepancies between return tables and shipping bills should be rectified via Table 9 of GSTR-1 or CBEC guidance, with the lower of invoice or shipping bill value used for refund. Transitional VAT credit is excluded from Net ITC for refund calculations. A single deficiency memo rule, specified documentary lists, and processing instructions for refunds under existing laws are prescribed.

Exports refund clarifications: follow central circular procedures to ensure uniform implementation of GST refund rules.
The State directs departmental officers to adopt the clarifications contained in Circular No. 37/11/2018-GST dated 15 March 2018 of the Central Board of Excise & Customs on export-related refunds; this directive is issued under section 168 of the Tripura State Goods and Services Tax Act, 2017 to ensure uniform implementation of refund procedures.

Exports Refund fortnight urges exporters to seek IGST/ITC refunds at designated refund cells and contact nodal officers.
Special drive Exports Refund fortnight (15-29 March 2018) mandates processing of pending IGST/ITC export refund claims across the CGST Bhopal Zone under Customs Commissionerate, Indore. Designated refund camps/refund cells at ports, ICDs and the air cargo complex will operate (including Saturdays) with named nodal officers and contact details to receive claims, resolve difficulties and expedite refunds; trade associations and relevant departmental offices have been notified for circulation.

Zero rated exports: regulatory clarifications require consideration of GSTR 1/Table9 amendments and allow ex post LUT regularisation.
Clarifications govern refund processing for zero rated exports: drawback of central tax bars refund of that central input credit but basic customs duty drawback does not; Table 9 amendments in FORM GSTR 1 and GSTR 3B rectifications must be considered; LUT may be condoned ex post facto where exports occurred; only one deficiency memo may be issued requiring a fresh application for rectification; transitional credits are excluded from 'Net ITC'; and where GST invoice and shipping bill values differ the lower value should be sanctioned.

Export-related GST refunds allow procedural rectification, retrospective LUT relief, and lower-value sanction where invoice and shipping bill values differ.
Export-related GST refunds permit credit refunds despite drawback limited to basic customs duty, allow return-data corrections through prescribed amendment procedures, and permit retrospective LUT acceptance or export-time extensions where actual exports are established. Only one deficiency memo may ordinarily be issued, subject to unrectified or later substantive deficiencies. Transitional credit is excluded from Net ITC, and refund where invoice and shipping-bill values differ is limited to the lower value. Goods exports do not require proof of foreign-exchange realisation, and refunds should not be withheld for minor procedural lapses.

Updating Primary Authorized Signatory contact enables taxpayers to add or change authorized signatories following verification.
Taxpayers must use the portal's Add/Update Authorized Signatory function to register a new mobile number, validate an OTP, complete mandatory personal and identity fields, upload prescribed authorization proof and photograph, obtain a reference number, present originals and access to the new mobile and e-mail before the Deputy Commissioner for verification, after which the Deputy Commissioner may forward the approved credentials to the GST common portal or reject the request if not satisfied.

UIN entities claim GST refunds via GSTR-11 and quarterly RFD-10; Central Tax processes refunds and coordinates nodal officers.
UIN entities are not registered persons but receive UINs to claim refunds of tax on inward supplies; those making taxable supplies must obtain GSTIN. UIN applications follow Rule 17 via FORM GST REG-13, with Protocol Division assistance where necessary. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with corresponding GSTR-11; duly printed RFD-10 submissions go to the jurisdictional Central Tax Commissionerate and refunds are processed centrally regardless of tax type. Nodal officers and monthly reporting to the Director General of GST ensure administrative coordination.

Refund status reporting framework updated with a designated nodal officer, daily email submission, and GSTN data coordination requirements.
The commercial tax administration amended the earlier refund-monitoring arrangement by updating the designated State Nodal Officer for Refund Status after an official NIC email ID became available. The designated officer remained Ms. Vidisha Kasturi, Assistant Commissioner, Commercial Tax, Headquarters, Lucknow, and the revised email address was specified for official communication. Zonal additional commissioners and refund nodal officers were directed to send refund-related information in English, in Excel format, on every working day before 4:00 PM through the designated email ID.

Industrial subsidy adjustment requires jurisdictional verification, confirmation of tax dues, and recording of discrepancies before reporting.
Industrial subsidy adjustment against tax dues requires the concerned Joint Commissioner to verify industry-wise taxpayer jurisdiction and tax dues under each head. Registration identifiers were incorporated into industry data through matching with the tax database. Verified tax-liability figures must be confirmed in the specified data columns, while discrepancies or deviations must be recorded in the remarks. The completed verification report must be furnished through the prescribed email process within the stipulated timeframe.

Joint venture cash calls are taxable only when they represent consideration for identifiable services supplied between members or the venture.
GST treatment of transactions involving an unincorporated joint venture depends on whether members' contributions are merely transactions in money or constitute consideration for a supply. Cash calls pooled solely to acquire machinery for joint-venture use are capital contributions and not taxable where no activity is performed for another for consideration. Where an operating member uses its own machinery to undertake activities for the joint venture and recovers costs from other members, the arrangement constitutes a taxable supply of service. Taxability depends on the facts and joint-venture contractual terms.

Composite supply classification determines GST treatment of bus body building and tyre retreading, while specified electricity-related services remain taxable.
Bus body building and tyre retreading require classification as composite supplies by identifying the principal supply from the transaction's essential nature. Retreading is generally a service where the retreading process predominates, although retreaded tyres supplied from the supplier's own old tyres are goods. Priority Sector Lending Certificates are taxable goods, with input tax credit available to the purchasing bank. Electricity transmission or distribution is exempt, but ancillary consumer services are taxable. Government guarantees given to business entities for guarantee commission or other consideration are taxable.

Non-transition of CENVAT credit: disputed or blocked transitional credits barred from use pending adjudication; misuse recoverable with interest.
Directions require that disputed credit (CENVAT credit adjudicated as inadmissible prior to the appointed day) and blocked credit (amounts ineligible under subsection (5) of section 17) shall not be utilised to discharge tax liabilities; if utilised while the adverse order remains in force or where carried contrary to section 140, the credit is recoverable from the taxpayer with interest and penalty. Credits above a specified monetary threshold additionally require an undertaking to the jurisdictional officer that the credit will not be availed or has not been utilised as transitional credit.

Non-transition of CENVAT credit: disputed or blocked credits cannot be used pending final inadmissibility order and are recoverable.
CENVAT credits adjudicated as inadmissible and carried as transitional credits into the electronic credit ledger are prohibited from being utilised to discharge tax liabilities while the adverse order remains in force; any utilisation must be recovered with interest and penalty. Blocked credits ineligible under the new law must not be taken into the electronic credit ledger and, if carried, are unusable and recoverable with interest and penalty. Taxpayers above a specified threshold must submit an undertaking that such transitional credit will not be utilised or has not been availed.

Online submission of Letter of Undertaking: file FORM GST RFD-11 on GST portal, attach LUT, provide witnesses, sign with DSC/EVC.
Registered persons making zero-rated supplies may file a Letter of Undertaking online in FORM GST RFD-11 via the GSTN portal: select financial year, accept prescribed conditions, attach prior LUT if any (PDF/JPEG, max 2 MB), provide two independent witnesses, and sign and submit with DSC or EVC. Once submitted the form is valid for the financial year and cannot be edited; compliance with the time limit in sub rule (1) of rule 96A remains required.

Time bound refund disposal requires proper officers to email scanned GST refund forms and ARNs immediately after issuance.
Requires Proper Officers to email, on the day of issuance of refund orders, scanned FORM GST RFD-04 or RFD-06, the refund application FORM GST RFD-01A and the Acknowledgment Receipt Number to [email protected]; where Central-initiated refunds are routed via the state Nodal Officer, Proper Officers must promptly issue FORM GST RFD-05 and email a scanned copy. The Controller of Accounts must send weekly reports on RFD-05 and RFD-04 receipts and payments cleared by the PAO.

Works Contract Services revenue monitoring through contractor lists, return filing checks, and priority action against non-filers under GST.
Works Contract Services are treated as supply of services under GST and are stated to be an important source of State revenue. The circular directs officers to compile section-wise and zone-wise contractor lists, identify GSTIN, pre-GST turnover and return-filing status, and closely monitor non-filers for priority recovery of tax. It further requires collection of tender-related information from departments and implementing agencies, verification of compliance, preparation of action plans for 100% return filing and timely submission of compliance reports.

Transitional tax credit restrictions prevent utilisation of disputed or blocked legacy credits and require recovery for improper use.
Transitional Value Added Tax and Entry Tax credit is unavailable for utilisation where the latest operative adjudication or appellate order under the earlier regime had held that credit inadmissible. Such disputed credit, even if reflected in the electronic credit ledger, remains unavailable while the adverse order operates, and its utilisation attracts recovery, interest and penalty. Blocked credit ineligible under input tax credit restrictions cannot be transitioned or utilised; improper transition similarly attracts recovery, interest and penalty. An undertaking is required for disputed or blocked credit exceeding the prescribed threshold.

GST taxpayer distribution under single-interface rules assigns Assam registrations between central and state tax administrations.
Taxpayer distribution under GST in Assam was finalised to implement a single-interface arrangement between the Central GST and State GST administrations in line with GST Council guidelines. The order assigned registered taxpayers in the State of Assam with turnover above 1.5 crores between the Central Tax Office and the State Tax Office, with the lists of taxpayers separately placed in annexures. The distribution covered 8,587 taxpayers in this phase, divided between the two administrations.