Maintenance of books of accounts may be centralised at principal place with written intimation, preserving input tax credit eligibility.
Principals and auctioneers handling tea, coffee, rubber etc. must declare warehouses as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties exist they may maintain those books at their principal place of business after written intimation to the jurisdictional proper officer, and remain eligible to claim input tax credit subject to other statutory conditions.

Advance Ruling applications may be filed manually with online fee payment requirement and prescribed forms.
Advance ruling applications and appeals may be filed manually in quadruplicate in the prescribed forms where the portal module is unavailable; applications must state the question sought, be accompanied by the fee deposited online via a generated temporary ID with printed challan, and be signed by authorised persons with self attested annexures and supporting documents. Appeals by officers use a separate prescribed form and attract no fee. All filings must be presented to the jurisdictional State Authority or State Appellate Authority for Advance Ruling.

E-way bill misuse prevention through vehicle inspection, invoice scrutiny, and checks on undervaluation and misdeclaration of goods.
Instructions were issued for inspection of vehicles to prevent misuse of the e-way bill system by evasion through split invoicing and undervaluation of goods. Where goods are transported in a vehicle through more than three invoices each below the threshold value, detailed physical verification of the vehicle is to be carried out, and the invoices are to be collected for further examination of the trader by the investigation unit. Detailed checking is also required where traders attempt to avoid the e-way bill requirement by misdeclaring costly goods as cheaper goods, transporting unbranded goods in place of branded goods, or showing substantial undervaluation.

Wrong office selection in e-way bill registration must be corrected to restore proper monitoring and officer login visibility.
Correction of wrong office selection in e-way bill registration was directed so that the correct tax assessing office could be mapped on the GST portal based on the trader's business address, enabling downloaded e-way bill information to appear in the proper officer's login. Assessing officers were instructed to verify jurisdiction through the registration register, update the office through the e-way bill portal using the GSTIN, and ensure that all previously downloaded e-way bills became available under the newly selected office for effective monitoring, with strict compliance required by the specified deadline.

Amendment of Commissioner's Order updates appellate officer designations and fixes retrospective commencement for specified clauses.
The order substitutes in the table the designation State Tax Officer with Assistant Commissioner, and substitutes the designations Senior Joint Commissioner, Additional Commissioner, and Special Commissioner with Senior Joint Commissioner (Appeals), Additional Commissioner (Appeals), and Special Commissioner (Appeals). The Column 2 substitution is deemed effective from 16 October 2017 and the Column 3 substitutions are deemed effective from 15 November 2017.

Excess tax waiver on tool sales extends to interest and penalty, subject to refund and treasury deposit conditions.
Waiver of excess tax, interest and penalty was directed for sales of all types of tools during the specified period, covering tax charged in excess of 4 per cent and any additional tax under Schedule-2. The waiver was subject to conditions that amounts recovered from customers would not be refunded, and any tax collected but not deposited in the treasury had to be deposited. The concerned tax assessing officer was empowered to pass orders giving effect to the waiver.

E-way bill coverage clarified for beedi and taxable wood goods under the Uttar Pradesh notification
The circular clarifies the scope of the e-way bill regime introduced by the Uttar Pradesh notification dated 06.12.2017. It states that e-way bill form 02 applies to the transport, movement, storage, or carriage of notified taxable goods, and that the scope of coverage is determined with reference to HSN classification. It further explains that beedi falls within the notified tobacco category under HSN code 2403, while in Chapter 44 only taxable wood and timber goods are covered, excluding exempt items such as fuel wood, wood waste, and wood charcoal.

GST migration instructions require corrected trader details, careful PAN verification, and timely zone-wise submission before the deadline.
Instructions were issued for GST migration of registered traders whose Provisional ID and password had not been generated on the desired PAN after PAN updation. Field officers were required to compile the details zone-wise in the prescribed Excel format and send them to the headquarters e-mail address, including registration number, existing PAN, new PAN, legal name and trade name, while ensuring that PAN, legal name and trade name were checked carefully to remove errors. After the deadline, no further data would be accepted or forwarded to GSTN, and any trader left out of migration for non-submission would bear responsibility for the omission.

Appellate authority designations: appeals now lie to specified higher tax officers, clarifying hierarchical appellate forum and jurisdiction.
The order authorises specified officers to act as Appellate Authorities under section 107, pairing adjudicating authorities with their respective appellate forums: State Tax Officer/Deputy Commissioner to Senior Joint Commissioner; Joint Commissioner to Senior Joint Commissioner or Additional Commissioner; Senior Joint Commissioner to Additional Commissioner; and Additional Commissioner to Special Commissioner, with the arrangement effective from the commencement date stated in the order.

Delegation of tax administration powers to specified officers enabling assessment, refund, enforcement and recovery across jurisdictions.
The Commissioner delegates specified statutory powers under the West Bengal GST Act, 2017 to designated officers (ranks from Assistant Commissioner up to Special Commissioner) for functions including notices to return defaulters, levy of late fees, provisional and final refunds, assessments, audit and scrutiny, search and seizure, sealing and inventory of premises and goods, provisional attachment, recovery and confiscation, transit detention and seizure, registration and transitional credit matters, and appellate/revisional authority, subject to territorial jurisdiction and effective from mid-October 2017.

Inter-state movement of rigs and goods on wheels treated as neither supply, so no IGST on non-supply movements.
Inter-state movement of rigs, tools and spares and goods on wheels not intended for further supply is treated neither as a supply of goods or supply of service, so no IGST is leviable on such movements; however, CGST/SGST/IGST remains applicable on repairs and maintenance performed on those goods.

Manual filing of refunds for zero-rated supplies mandated; refund applications to be processed manually until further orders.
Manual filing and manual processing of refund claims for zero-rated supplies is required until further orders; applications, forms and documents pertaining to such refund claims shall be filed and processed manually, and this procedural requirement must be communicated to trade, industry associations, chambers of commerce and other concerned persons within the Commissionerate's jurisdiction.

Terracotta idols GST classification: eligible for nil rate under notification; traders and industry to be notified.
The Department concludes that terracotta, being clay based, makes terracotta idols eligible for a nil rate under SI. No. 135A of Schedule to Notification No. 2/2017, and directs dissemination of this classification and rate guidance to trade, industry and other stakeholders within the CGST Commissionerate Jabalpur jurisdiction.

Manual processing of zero-rated supply refund claims prescribes forms, proof of debit, timelines and ledger re-credit procedures.
Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is operational. Claimants must submit FORM GST RFD-01A printouts with ARN/proof of debit and supporting documents to the jurisdictional proper officer; acknowledgements (FORM GST RFD-02) are to be issued within 15 days, provisional refunds (FORM GST RFD-04) within seven days, and final sanction/rejection (FORM GST RFD-06) within sixty days of a complete application. Rejected amounts must be recredited to the electronic credit ledger by prescribed orders and payments are made by the respective Central or State pay authority.

GST compliance enforcement uses GSTR-3B and TRAN-1 data to target non-filers, ITC claims, and liability mismatches.
Revenue collection and compliance action were directed using GSTR-3B and TRAN-1 data. Officers were instructed to identify non-filers, newly registered dealers with unfiled returns, dealers using e-way bills without filing returns, and brick-kiln traders who had not migrated to GST or remained non-compliant. TRAN-1 ITC claims were to be verified against returns and books of account, C and F form compliance checked, imported goods scrutinised for correct sales and tax declaration, and VAT liability compared with corresponding SGST liability. The plan also required daily reporting, TDS registration, and officer grading based on compliance.

Manual filing of GST refund claims for zero-rated supplies prescribed; forms, registers and timelines required.
Manual filing and processing of refund claims for zero-rated supplies is required while the portal refund module is unavailable: submit printouts of FORM GST RFD-01A and supporting documents to the jurisdictional proper officer; for unutilized ITC the electronic credit ledger must be debited to generate an ARN which must accompany the manual submission; maintain bounded refund registers; follow timelines of 15 days acknowledgement, 7 days provisional refund and 60 days final order; rejected amounts to be re-credited by FORM GST PMT-03 and actual credit via FORM GST RFD-01B; payment handled by Central/State authorities with mandated inter-authority communication.

Haryana GST territorial divisions specified: ranges, districts, circles assigned and officer jurisdictions designated under state GST Act.
The Commissioner of State Tax, under section 4(2) of the Haryana GST Act, specifies Ranges, Districts and Circles with detailed geographical boundaries and assigns administrative responsibility: each Range to a Joint Commissioner, each District to a Deputy Commissioner and each Circle to an Excise and Taxation Officer or Assistant Excise and Taxation Officer, with Deputy Commissioners empowered to allocate circles to officers; schedules identify included industrial areas, exempted units and enforcement notes for roadside checking.

GST notification effective date fixed for Uttar Pradesh, with directions for wide dissemination among stakeholders.
The Uttar Pradesh Commercial Tax Department issued a circular forwarding the Hindi and English copies of Notification No. 2-1845/Eleven-9(52)/17-U.P.A.-1/2017-(94)-2017 dated 06-12-2017, which appoints 16-12-2017 as the date on which the notification comes into force under the Uttar Pradesh Goods and Services Tax Act, 2017. The circular directs officers to ensure wide publicity of the notification among departmental stakeholders in their respective zones.

Export under Letter of Undertaking: exporters may export without IGST subject to LUT, eligibility, timelines, and safeguards.
Exporters may supply goods or services zero-rated without paying Integrated Tax by furnishing a Bond or Letter of Undertaking (FORM GST RFD-11) to the jurisdictional Nodal Officer prior to export; LUT is valid for the financial year and available to all registered persons except specified prosecuted parties. Exporters must meet prescribed time limits for exporting or receiving payment or face tax and interest liability and temporary withdrawal of LUT until compliance. Bonds, where required, must be on stamp paper with an accompanying bank guarantee and running bonds must cover outstanding self-assessed liabilities. Nodal Officers must process submissions within three working days, failing which acceptance is deemed.

Delegation of Powers under GST: specified tax functions assigned to designated state tax officers within jurisdictional limits.
Delegation of powers under the Haryana GST Act, 2017 entrusts specified functions to designated State Tax officers within their territorial jurisdiction. Authority is delegated for search and seizure (section 67(10)); continuation and validation of recovery proceedings including issuing notices (section 84); notification to liquidators (section 88(2)); assessment of non-recovery linked to neglect or breach by directors (section 88(3)); and supervisory record review and error referral in adjudicatory, appellate, and revisional matters (sections 107(2), 112(3), 113(3)).