E-way bill applicability clarified: monetary threshold applies to inter-State movement; intra-State exemptions preserved.
Clarifies that the monetary limit referenced in the prior circular applies to inter-State movement only and that intra-State e-way bill requirements remain governed by the referenced Notification. Consequently, consignments that both commence and terminate within the State need no e-way bill where their consignment value does not exceed the prescribed intra-State threshold. A specific exemption permits intra-State transport of certain textile goods for job work over short distances without e-way bills regardless of consignment value, provided movement begins and ends within the State.

Annual return filing deadline extended for the initial GST period due to delayed electronic system readiness
The Order addresses the filing timeline for annual returns under section 44 of the Tripura State Goods and Services Tax Act, 2017. Because the electronic filing system was still being developed, the annual return for the period from 1 July 2017 to 31 March 2018 could not be furnished within the ordinary timeline. An Explanation inserted after section 44(2) provides that the annual return for this period must be furnished electronically on or before 31 March 2019.

Annual return filing extension granted due to delayed electronic system, permitting affected taxpayers additional time to submit returns.
An Explanation was inserted after sub-section (2) of section 44 declaring that the annual return for the specified period shall be furnished on or before a later specified date, thereby extending the statutory furnishing deadline to accommodate delay in the electronic filing system.

Jurisdictional renaming under GST updates tax references from Allahabad and Faizabad to Prayagraj and Ayodhya.
State tax jurisdictional references under the Uttar Pradesh GST framework were aligned with the renaming of Allahabad as Prayagraj and Faizabad as Ayodhya, including the corresponding divisions. The circular amends the annexures to the earlier proper officer designation circular for State Tax sectors, divisions and zones in Uttar Pradesh, substituting Prayagraj and Ayodhya for Allahabad and Faizabad. The substitution applies to past and ongoing actions under the GST Act and Rules.

Proper officer designation clarified for GST penalties under Section 122 and related penalty proceedings.
Clarification is issued on action for offences and penalties under Section 122 of the Uttar Pradesh SGST Act and the corresponding Central GST Act provision. Section 122 does not use the expression "Proper officer" and no separate designation is required for that section. Penalties under Section 122, where connected with proceedings under Sections 62, 63, 73, 74, 129 or 130, are to be imposed within those proceedings, while penalties not so covered are to be imposed under Section 127 after giving a reasonable opportunity of being heard.

Works contract GST adjustment: revised method to calculate GST-inclusive balance work value and adjust contractor payments.
Where tenders were invited under pre-GST SoR-2014 but work paid after 30 June 2017, determine item-wise balance quantities and original values, compute revised item values using Revised SoR-2014 (removing embedded pre GST taxes where necessary), apply the tender premium/discount proportionately, add the applicable GST rate to obtain the GST-inclusive balance work value, document calculations in the prescribed annexure, execute a supplementary agreement reflecting the revised GST-inclusive value, and reimburse or recover any differential between revised and original balance values; procedure applies to all contract modes and F2 contracts require item-wise adjustments.

Visits to business premises ensure enforcement action against registered persons not filing GSTR-3B and not paying collected taxes.
Mandated enforcement visits target registered persons repeatedly failing to file FORM GSTR-3B or remit collected taxes; Assistant Commissioners, CTOs of LGSTOs/GSTSOs and DGSTOs hold jurisdiction under section 71 to assign and conduct visits. Assignments and approvals must follow FORMAT-1 and FORMAT-2 respectively; officers must report fortnightly in FORMAT-3, maintain FORMAT-5 visit registers, and DGSTOs must consolidate monthly in FORMAT-4 to send to Additional CCT (Audit). Data will be analysed for assessment under sections 62 and 64, and strict compliance with procedures is mandated.

Extension of time authority: senior GST officers may grant extensions beyond three days under the specified GST circular.
Delegates authority under the Himachal Pradesh Goods and Services Tax Act, 2017 to officers of the rank of Joint Commissioner or above at Headquarter, Tax Audit and in zone jurisdictions to grant extensions of time beyond the three day period referenced in clause 2(e) of the GST circular dated 25 April 2018, by office order of the Commissioner dated 5 December 2018.

Definition of Regular Circle clarified under Rajasthan GST order excluding special and anti-evasion circles, effective immediately.
Amendment inserts Note 3 defining Regular Circle as circles other than Anti-evasion Circle(s), Special Circle(s), Business Audit Circle(s) and Works Contract & Leasing Tax Circle(s). The insertion follows existing Note 2 in the original order and takes effect on the stated commencement date.

GSTIN cancellation status on the e-way bill portal must be updated to block fake bill generation.
The e-way bill portal mechanism requires that, where a firm's GSTIN has been cancelled on the GST portal by the proper officer, the cancelled status must be updated on the e-way bill portal before the firm can be prevented from generating e-way bills. The circular addresses enforcement concerns that tax-evading firms may continue to generate fake e-way bills after cancellation of registration unless the portal status is synchronised with the GST portal.

E-way bill validity: clarifies non-invocation of detention for certain minor documentation errors, with prescribed penalty procedure.
The circular clarifies that consignments must be accompanied by specified documents and a valid e-way bill, and that detention and seizure provisions under section 129 may apply where documents are absent or e-way bill Part B is not furnished. However, where an e-way bill and specified documents accompany goods, officers should not invoke detention for defined minor discrepancies (e.g., spelling, PIN, limited HSN or vehicle number errors); instead a statutory penalty should be imposed per consignment using FORM GST DRC-07 and weekly records of such consignments must be maintained.

Interception procedure modified: detention limited to goods/conveyances violating GST rules and hard-copy notices accepted as proof of action.
Modifications clarify interception and detention procedure: replace "three working days" with "three days", and "Central Government" with "Government of Maharashtra"; revise FORM GST MOV-05 release wording to state date and time. Under Rule 138C(2), a conveyance physically verified once should not be re-verified elsewhere unless new information of tax evasion emerges. Pending portal integration, hard-copy notices/orders in prescribed forms may be shown as proof of prior action. Detention/confiscation is limited to goods or conveyances where violation of the GST Acts or rules is established.

E-commerce operator registration as TCS requires state-wise GST enrollment and designated jurisdiction for applicants without Assam presence.
e-Commerce operators are required to obtain separate State-wise registration as TCS under the Assam GST framework. Operators supplying into Assam from outside the State and having no physical presence in Assam must enter the address of their head office outside Assam as the Principal place of Business, attach the prescribed supporting documents, and select Guwahati Unit-A, Circle 99 as the State jurisdiction for centralised processing of the registration application.

Refund documentation requirements: GSTR 2A and Annexure support refund claims; ledger debits follow prescribed tax head order.
Claimants may submit a print out of FORM GSTR 2A for the relevant period instead of hard invoices; the proper officer will rely on GSTR 2A but may call for missing invoice copies. Claimants must also file an invoice statement (Annexure A) declaring ITC eligibility. Refund of unutilized ITC is limited to the least of the statutory formula, period end ledger balance, and ledger balance at filing; ledger debits must follow integrated tax first, then central and state tax equally. Rejections trigger re credit and recovery procedures, and disbursing authorities must not withhold sanctioned refunds except as statutorily permitted.

Commercial Tax Department at Your Doorstep scheme calls for daily monitoring, field verification, and faster completion of trader updates.
Daily monitoring and expedited implementation of the "Commercial Tax Department at Your Doorstep" scheme were directed to ensure completion of the field exercise for small traders. Commercial Tax Officers and Assistant Commissioners were to visit business premises of traders below one crore turnover, update contact details, upload photographs through the Abhyuthan app, resolve technical difficulties in return filing, and organise fortnightly workshops.

CSD refund procedure requires quarterly invoice-based claims, portal validation, and coordinated tax-authority sanction and payment processing.
CSD refund claims are invoice-based and must be filed quarterly, manually in FORM GST RFD-10A until the online utility is available, with an undertaking of receipt, declaration of no prior claim, copies of GSTR-3B, GSTR-2A and attested invoices, and bank details. Proper officers shall acknowledge complete applications within fifteen days or issue a single deficiency memo within fifteen days, validate GSTIN and returns on the portal, rely on GSTR-2A for supplier accountal, and sanction and issue orders and payment advice separately for each tax head in prescribed forms. Refund orders must be communicated to the counterpart tax authority within seven days for payment coordination.

Compulsory registration for commission agents depends on principal being taxable and supplies being taxable under GST law.
Corrigendum clarifies that compulsory registration for commission agents under clause (vii) of section 24 of the WBGST Act arises only when both the principal is a taxable person and the supplies made by the agent are taxable; commission agents acting for agriculturists who are not taxable persons are not compulsorily registrable under that clause, though agents liable to pay tax under reverse charge must register under the separate reverse charge registration provision.

Refund of advance entry tax: voluntary deposits refundable after verification, no interest, claim with detailed breakup required.
Refunds are available for legitimate balances of voluntarily deposited advance entry tax where no liability remains after transition to the J&K GST framework; claimants must apply within one month to the officer in charge with a detailed breakup of deposits, utilizations and balance, and the officer in charge will verify records and determine refunds without interest, following procedures as under the former Entry Tax on Goods Act, 2000.

Tax at Source collection: Tea Board must collect TCS from sellers on goods and from auctioneers on brokerage services.
Tea Board, as electronic commerce operator under section 52 WBGST Act, must collect Tax at Source (TCS) from sellers (tea producers) on the net value of goods supplied (tea) and from auctioneers on the net value of services (brokerage), where buyers pay consolidated sums into an escrow account and the Tea Board disburses payments to sellers and auctioneers accordingly.

Agent characterisation determines whether del credere interest is included in goods' taxable value under GST rules.
A del credere agent (DCA) guarantees payment by advancing payment or credit; whether the DCA is an agent under Schedule I depends on invoicing: if the supplier issues the invoice, the DCA is not an agent; if the DCA invoices in its own name, it is an agent. If not an agent, short term credit by the DCA is an independent supply and interest need not be included in the goods' value. If an agent, the credit is subsumed in the goods' supply and interest must be included in the taxable value.