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.

Utilisation of integrated tax credit: exhaust integrated credit before using central or state credits, altering GST payment order.
The circular clarifies that input tax credit attributable to Integrated tax must be fully exhausted before any Central tax or State/Union territory tax credit can be utilised; after exhaustion, Integrated tax credit may be applied towards Central and State/UT liabilities in any order and proportion. It explains that this change responds to trade representations about imbalanced credit accumulation, provides an application matrix and illustrative allocations, and advises taxpayers that the common portal currently follows the pre-amendment order until updated, inviting implementation difficulty reports.

Revocation of cancelled GST registration: central clarification requires use of specified procedure for filing revocation applications.
State tax officers are instructed to follow the Central GST Policy Wing's Circular No. 99/18/2019, adopting the Removal of Difficulty Order No. 05/2019 as the operative guidance for filing and processing applications for revocation of cancelled GST registration, to secure uniform implementation across Tripura under powers conferred by section 168 of the Tripura GST Act.

Revocation of cancelled GST registrations: limited opportunity subject to furnishing outstanding returns and portal constraints.
The circular clarifies that revocation of registration cancelled for non furnishing of returns is permitted only after all returns due up to the cancellation order are filed and dues paid; where cancellation is retrospective and portal constraints exist, the Rules allow an application for revocation provided all returns for the period from the effective cancellation date to the revocation date are filed within the prescribed period after revocation.

Input tax credit utilization clarified; officers instructed to follow central guidance for uniform GST administration and compliance.
Clarification on the utilization of input tax credit under GST: the Chief Commissioner directs subordinate tax officers to follow the Department of Revenue, GST Policy Wing circular annexed to the State communication and applies the State Act's conferment of administrative power to ensure uniform implementation of input tax credit administration across field formations.

Revocation of cancelled GST registration allowed if outstanding returns filed and intervening period returns submitted within a limited statutory period
Clarifies procedure for applying for revocation of cancellation of registration where cancellation arose for non furnishing of returns: when cancelled from the order date, all returns due up to that date must be furnished and amounts paid before filing the revocation application, and returns for the interim period between cancellation and revocation must be filed within thirty days of the revocation order; where cancellation is retrospective and the portal disallows post cancellation returns, a proviso permits application provided all returns from the effective cancellation date to revocation are filed within thirty days of revocation.

Utilization of Integrated tax credit must be exhausted first; allocation to central or state tax permitted thereafter with portal transition allowance.
The circular clarifies that Integrated tax credit must be fully exhausted before credit of Central tax or State/Union Territory tax can be utilized. It explains that the amended statutory order requires Integrated tax credit to be applied first to Integrated tax liability and then, subject to full exhaustion, to Central and State/Union Territory liabilities. Rule-based flexibility permits allocation of Integrated tax credit towards Central and State/Union Territory liabilities in any order and proportion so long as Integrated tax credit is exhausted first, and taxpayers may use existing portal functionality until it is updated.

Corrigendum: administrative order date corrected to amend a typographical error in the earlier office order.
Corrigendum to Order No. 04/WBGST/PRO/2019 dated 12.04.2019 corrects a typographical error: in the fourth line the date "28.06.2019" is to be read as "28.06.2017." The correction, issued by the Commissioner, State Tax, is an administrative rectification and does not alter the substantive provisions of the original order.

Transit interception procedure clarified for GST goods and conveyances, limiting detention and seizure to non-compliant consignments.
Procedural instructions govern interception of vehicles during transit, detention, release, and seizure of goods and conveyances under the GST framework. The circular amends an earlier mobile squad circular by substituting "three working days" with "three days" and revising FORM GST MOV-05 to record the date and time of release of goods and conveyance. Clarification is also issued that further physical verification is not to be undertaken after prior inspection unless specific information regarding tax evasion exists, and that detention or seizure is limited to goods and/or conveyances found in violation of GST provisions.

Sales promotion schemes under GST clarified through administrative circular for field-level implementation and officer guidance.
Clarification is issued regarding various doubts relating to sales promotion schemes under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular on the subject and directs subordinate officers to be informed and to take action accordingly. It functions as an administrative intimation within the Commercial Tax administration and transmits the referenced GST clarification for implementation at the field level.

GST corrigendum communication circulates the corrected CBIC circular for information and necessary action by officers.
A corrigendum to CBIC Circular No. 76/50/2018-GST dated 31.12.2018 was circulated by the Commercial Tax authorities in Uttar Pradesh for information and necessary action by subordinate officers. The communication encloses the corrigendum dated 07.03.2019 and directs that officers be informed and action be taken in accordance with the corrected circular.

Inter-State supply of PSLC clarified for GST, with IGST payable and prior state tax payment protected.
Priority Sector Lending Certificates (PSLC) supplied between banks are treated as inter-State supply, with IGST payable on such supply for the specified periods and thereafter. Where banks have already paid CGST/SGST or CGST/UTGST on the same supply, IGST is not required to be paid. The communication also notes earlier guidance that had applied forward charge treatment and GST on PSLC supply.

Tax payment clarification under GST notification forwarded for administrative action and guidance on compliance.
Clarification was issued on payment of tax under CBEC Notification No. 02/2019-CT(R) dated 07.03.2019. The communication notes that Circular No. 97/16/2019-GST dated 05.04.2019 had been issued on the same subject and forwards a copy for information and appropriate action by subordinate officers.

Revocation of registration: one-time opportunity to apply subject to furnishing outstanding returns and payment within prescribed period.
The circular grants a one time opportunity under Removal of Difficulty Order No. 05/2019 to apply for revocation of registrations cancelled under section 29(2) after statutory notice, provided applications are filed by 22 July 2019. It clarifies rule 23(1) provisos: if cancellation is from the cancellation order date, all returns up to that date must be filed and paid before filing revocation and returns for the period from cancellation order to revocation must be filed within thirty days of revocation; if cancellation is retrospective, revocation may be applied for subject to filing all returns for the cancelled period within thirty days of revocation.

Input tax credit utilisation now requires full exhaustion of integrated tax credit before drawing on central or state credits, with portal caveat.
The Assam GST clarification permits utilisation of Integrated Tax input tax credit towards Central and State/Union Territory tax liabilities in any order or proportion, subject to the condition that the entire Integrated Tax ITC is exhaustively used first before Central or State/Union Territory ITC may be applied; until the common portal implements this changed order, taxpayers may continue to use ITC according to current portal functionality.

Revocation of registration relief allows affected taxpayers served electronically to apply late for revocation under extended deadline.
The Order adds a proviso to section 30(1) of the NGST Act allowing a registered person who was served notice under section 169(1)(c) or (d), could not reply and whose registration was cancelled (for orders passed up to 31.03.2019), to file an application for revocation of cancellation of registration within an extended specified period.