Input tax credit utilization: Integrated credit must be exhausted before using Central or State credits; portal process remains temporarily unchanged
Input tax credit on account of Integrated tax must be completely exhausted before any credit of Central tax or State/Union Territory tax can be utilised; the new rule allows Integrated tax credit to be applied toward Central and State liabilities in any order and proportion only after Integrated credit is fully depleted. The circular explains the resulting order of utilisation, provides illustrative allocations, and advises that pending updates to the common portal taxpayers may continue to use current portal functionality.

Dealer monitoring system changes streamline non-filer status updates, notice generation, and return-related reporting controls.
Dealer Monitoring System and VAT MIS functionality were revised to streamline monitoring of return non-filers and the related notice process. Under the GSTIN Return tab, the non-filer list is populated in the notice generation option, and a new Select Action tab allows the officer first to update return-filing status where a dealer has already filed the return, and thereafter to generate notice for the remaining non-filers. Additional options were introduced to update office or cancelled status for non-filers, including correction of registration or office status where the office details shown in the GSTN portal differ from the display in the system.

Revocation of GST registration: application allowed only after furnishing outstanding returns and filing interim returns within thirty days.
Persons whose registrations were cancelled for failure to furnish returns are given a one time opportunity to apply for revocation subject to furnishing all returns due up to the date of cancellation and paying amounts shown; returns for the period from the effective date of cancellation to the date of revocation must be filed within thirty days of the revocation order, and where the portal blocks post cancellation filings an application may still be submitted provided those interim returns are completed within thirty days of revocation.

Utilization of IGST credit: Integrated GST must be exhausted first before using Central or State tax credits, with temporary portal guidance.
Integrated GST credit must be fully exhausted before any Central or State tax credit can be used; newly issued rules permit Integrated GST credit to be applied towards Central and State liabilities in any order or proportion so long as the entire Integrated balance is first consumed. The circular sets out the resulting order of utilization among Integrated, Central and State liabilities, illustrates compliant allocation scenarios, and directs taxpayers to continue using existing portal functionality until the portal is updated while inviting reports of implementation difficulties.

Provisional attachment powers delegated to senior tax officers to enable protection of revenue within officers' territorial jurisdiction.
The Excise and Taxation Commissioner-cum-Commissioner of State Tax delegates the power of provisional attachment of property to Additional Commissioners, Joint Commissioners and Deputy Commissioners of State Tax to protect revenue, subject to the exercise of those powers only within the territorial jurisdiction of the delegated officers unless otherwise specified.

Upfront amount exemption for long term lease applies even when payment is in installments if amount is determined upfront.
GST exemption applies to the upfront amount for grant of long term lease of industrial or financial infrastructure plots by specified public entities where the total amount is determined upfront; the exemption remains admissible even if that upfront amount is paid or payable in multiple instalments.

Composite supply exemption for seed testing and certification covers supply of certification tags as part of integrated services.
Supply of seed certification tags by Seed Certification Agencies to seed producers forms part of the integrated multi stage service of seed testing and certification and is treated as a composite supply exempt under the State Tax notification for testing/certification services by governments. Conversely, tags supplied by other departments or external manufacturers to the State Government/Agencies are taxable supplies of goods, classified by the tags' predominant material.

GST exemption on upfront lease premium remains available even when payable in instalments if determined upfront.
GST exemption under Notification 12/2017-State Tax (Rate), Entry No.41, for upfront amounts (premium, salami, cost, price, development charges or other name) payable for granting long-term leases of industrial plots or plots for development of infrastructure for financial business by State Government entities or entities with majority government ownership is admissible provided the amount is determined upfront; this exemption applies irrespective of whether the determined upfront amount is paid in one lump sum or in multiple instalments.

GST exemption on seed testing and certification: tags supplied by state agencies treated as part of exempt composite service.
Supply of seed certification tags by State Seed Certification Agencies, as an element of the multi-stage seed testing and certification process, constitutes a composite supply of seed testing and certification and is exempt under Notification No. 12/2017-State Tax (Rate) Sl. No. 47. Conversely, when tags are supplied to the agencies by other departments or manufacturers, that transaction is a taxable supply of goods, and classification depends on the tags' predominant material.

Input tax credit: integrated credit must be exhausted first; thereafter central or state credits may be used in any order.
The circular clarifies that integrated tax credit must be completely exhausted before central or state/union territory tax credits can be utilised; a new rule permits integrated tax credit to be applied towards central and state liabilities in any order or proportion so long as the entire integrated credit is first exhausted. Illustrations demonstrate permissible allocations. Taxpayers should continue to follow current common portal functionality until the portal is updated, and implementation difficulties may be reported to the Commissioner.

Revocation of cancelled GST registration allowed after outstanding returns filed and intervening returns submitted within thirty days.
Where registration is cancelled from the date of the cancellation order, all returns due up to that cancellation date must be filed before seeking revocation, and returns for the period from cancellation to revocation must be filed within thirty days of the revocation order. For retrospective cancellations where the portal blocks return filing, a proviso allows filing of a revocation application provided all returns for the period from the effective cancellation date to the revocation date are furnished within thirty days of the revocation order.

Input tax credit utilization: Integrated tax credit must be exhausted first before using central or state tax credit.
Clarifies that ITC on account of Integrated Tax must be completely exhausted before ITC of Central Tax or State/Union Territory Tax can be utilized, while allowing Integrated Tax credit to be applied towards Central and State/Union Territory liabilities in any order and proportion provided the entire Integrated Tax credit is first exhausted.

Input tax credit priority: integrated tax must be exhausted before central or state credits; new rule permits flexible allocation.
The amendment requires integrated tax input credit to be fully exhausted before central or state/union territory tax credits are used, while the implementing rule allows the integrated tax credit to be apportioned towards central and state/union territory liabilities in any order and proportion, provided the integrated tax credit is completely utilized first; taxpayers may continue to use existing GST portal functionality until it is updated.

Revocation of cancellation of registration: one-time opportunity to apply subject to filing outstanding returns within specified timelines.
Clarification explains that where registration was cancelled for failure to furnish returns, an application for revocation of cancellation requires prior filing of all returns due up to the cancellation date; if revocation is ordered, returns for the period from cancellation to revocation must be filed within thirty days. For retrospective cancellations, a proviso permits filing for revocation provided all returns from the effective date of cancellation until revocation are submitted within thirty days of the revocation order, pursuant to a Removal of Difficulty Order and amendments to Rule 23(1).

Revocation of cancellation of registration permitted subject to furnishing outstanding returns and payment, with post-revocation filing window.
Clarification requires that applicants for revocation of cancellation of GST registration caused by non-furnishing of returns must first furnish all outstanding returns and pay amounts due; where cancellation was prospective, returns up to the cancellation date must be filed before applying and returns for the period between cancellation and revocation must be filed within thirty days of revocation; where cancellation was retrospective, filing of the revocation application is allowed provided all returns from the effective cancellation date until the revocation order are furnished within thirty days of that order.

Utilisation of Integrated Tax Credit must be exhausted first, allowing flexible allocation to central and state liabilities thereafter.
Integrated tax credit must be fully exhausted before central or state input credits can be used; integrated credit may be applied toward central and state output liabilities in any order and proportion provided the integrated credit is completely consumed first. The rule permits flexible apportionment of integrated credit across output liabilities and the circular exemplifies allocation options, noting temporary continuation of existing portal functionality until system changes are implemented.

Composition scheme option clarified: procedural filing, registration route, and PAN wide applicability for eligible small suppliers.
Eligible registered persons may opt to pay state tax under the notification by filing FORM GST CMP-02 and furnishing FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option exercised for any place of business applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration for new registrants. Chapter II of the State GST Rules applies mutatis mutandis except as specifically clarified.

Revocation of cancelled GST registration: one-time application allowed, conditional on furnishing outstanding returns within prescribed timeframe.
Persons whose registrations were cancelled for non furnishing of returns were given a one time opportunity to apply for revocation under RoD No. 05/2019, subject to provisos in rule 23. Applications are barred unless outstanding returns are furnished and amounts paid; where cancellation is effective from the cancellation order date, returns up to that date must be filed before applying and returns from cancellation to revocation must be furnished within thirty days of the revocation order; for retrospective cancellations the proviso permits applications despite portal restrictions provided returns for the period from effective cancellation to revocation are filed within thirty days of revocation.

Input tax credit utilization: integrated tax credit must be exhausted before using central or state credits; portal usage temporarily continues.
Integrated tax input credit must be completely exhausted before central or state/union territory input credits are used. Rule 88A allows integrated tax credit to be applied toward central and state/union territory liabilities in any order and proportion provided the entire integrated credit is first consumed. Illustrations show permitted allocations, and taxpayers may continue using existing common portal functionality until it is updated. Difficulties in implementation should be reported to the Commissioner; the circular is effective from the notified date.

Revocation of registration: one-time opportunity to apply, subject to filing outstanding returns and meeting portal conditions.
Clarifies that applicants seeking revocation of GST registration cancelled for failure to furnish returns must first furnish returns due up to the cancellation date and pay any amounts, and that returns for the period from cancellation to revocation must be filed within a prescribed short period; where cancellation is retrospective and the portal prevents past filing, an enabling proviso allows filing of revocation applications provided all returns for the retrospective period are filed within that same short compliance period after revocation.