Cumulative application of rule 36(4) limits input tax credit claimed; excess ITC must be reversed in September GSTR-3B.
Clarifies that for February-August 2020 taxpayers must cumulatively reconcile ITC claimed in FORM GSTR-3B with supplier-uploaded invoices as per GSTR-2A up to the due date for FORM GSTR-1 for September 2020; cumulative ITC claimed must not exceed 110% of the cumulative eligible uploaded credit and any excess ITC must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020, while the 110% allowance applies independently for September 2020.

Transitional input tax credit verification requires scrutiny of TRAN-1 and TRAN-2 claims against prior-regime returns and invoices.
Verification of unutilized input tax credit carried from pre-GST tax regimes through TRAN-1 and TRAN-2 is required to ensure that migrated dealers claim only eligible transitional credit. Proper officers must examine the genuineness of such credit under the applicable GST transitional provisions by referring to prior-regime returns, relevant invoices and GST portal reports. The verification is required to be completed within the prescribed three-month period to safeguard revenue.

Reduced interest and time limit extensions allow conditional delayed GST filings with waiver of late fees and extended deadlines.
Clarification directs uniform application of COVID 19 relief measures: extensions for composition filings and related statements, conditional nil or reduced interest and waiver of late fees for delayed GSTR 3B and GSTR 1 filings when returns are filed by specified extended dates, and extension of e way bill validity for bills expiring during the lockdown period.

GST-TDS compliance requires deduction, portal deposit, timely returns, certificates, and separate accounting for contractor and supplier payments.
GST-TDS applies to payments to contractors, suppliers and vendors from 1 October 2018. Deductors must withhold tax at payment, release only the net amount, generate a GST Portal challan, and deposit the deducted amount through prescribed banking modes rather than book transfer. Drawing and disbursing officers must register for GSTIN, maintain separate GST-TDS accounts, file returns by the tenth day of the following month, and issue TDS certificates. The deposited amount is credited through the GST system to the deductor's electronic cash ledger.

GST registration revocation timelines extend for specified return-default cancellations where electronic notice and earlier cancellation orders applied.
For GST registrations cancelled for return defaults, where notice was served through registered e-mail or the common portal and the cancellation order was passed up to 12 June 2020, the revocation application period is calculated from the later of the order's service date or 31 August 2020. The clarification applies to composition taxpayers failing to furnish returns for consecutive tax periods and other registered persons failing to furnish returns continuously for six months.

Gov.in email ID creation procedure for officers requires name-based applications, nodal approval, and duplicate ID deletion control.
Procedure is prescribed for creation of officers' gov.in email IDs through the NIC e-forms portal in two stages. Officers must complete the required organisational particulars, apply in the name-based format [email protected], verify that the ID has not already been created, and then obtain nodal approval through the pending request facility. The circular also requires zone-wise compilation of duplicate email IDs and submission of the deletion list for initiation of deletion action.

GST treatment during corporate insolvency separates pre-CIRP operational debt from fresh registration, compliance, credit, and refund obligations.
Pre-CIRP GST dues of a corporate debtor are operational debt to be claimed before the National Company Law Tribunal, and coercive recovery is barred during the moratorium. Registration should not ordinarily be cancelled, while the IRP or RP need not file pre-CIRP returns. During CIRP, fresh GST registration is required and the IRP or RP must meet tax and return obligations. Transitional input tax credit is available for eligible invoices bearing the former GSTIN, and cash-ledger deposits in the former registration may be refunded despite non-filing of relevant returns.

GST compliance relief during COVID-19 relaxed filing charges, interest, input-credit reconciliation, and deadline requirements for taxpayers.
For GSTR-3B returns for February, March and April 2020, original due dates remained unchanged, but eligible taxpayers received nil or reduced interest and waiver of late fee if returns were filed within stipulated timelines. Non-compliance with those timelines attracted interest at 18% from the original due date, regular late fee and potential penalty. Late fee relief applied to specified GSTR-1 filings, while the rule 36(4) input tax credit restriction was applied cumulatively through the September 2020 return. Specified returns, tax collection statements, e-way bills and other compliance actions also received extended timelines.

Insolvency GST registration compliance permits continuity for compliant corporate debtors and authorised-signatory changes when insolvency professionals are replaced.
Bihar GST compliance for insolvency proceedings permits corporate debtors with all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns furnished to continue under their existing registration without separate IRP/RP registration. Replacement of an IRP/RP requires amendment of authorised signatory details rather than fresh registration. COVID-19 relief extends the merchant exporter's 90-day export condition, where it expired within the specified period, to 30 June 2020, and also extends filing of FORM GST ITC-04 for the March 2020 quarter to that date.

Accumulated ITC refunds remain available for imports, ISD invoices and reverse-charge supplies despite GSTR-2A invoice matching restrictions.
Refund of accumulated input tax credit for supplier invoices is restricted to credit supported by invoice details uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A. This restriction applies to missing supplier invoices and does not affect input tax credit availed on import documents, Input Service Distributor invoices, or inward supplies liable to reverse charge. Refund treatment for imports, ISD invoices and reverse-charge supplies continues on the basis applicable before the GSTR-2A reflection restriction.

GST return filing relief clarifies reduced interest periods and conditional late-fee waivers for delayed pandemic-period compliance.
GST compliance measures for specified 2020 periods prescribe turnover-based interest treatment for delayed GSTR-3B returns. Persons above the aggregate-turnover threshold receive nil interest for the first 15 days of delay, reduced interest up to 24 June 2020, and normal interest thereafter. Persons below the threshold receive nil interest until prescribed dates, reduced interest until 30 September 2020, and normal interest for further delay. Late-fee waiver for GSTR-3B remains conditional on filing by prescribed dates; otherwise, late fee runs from the original due date.

Director remuneration under GST depends on employment status, with non-salary payments attracting reverse charge liability for companies.
GST on directors' remuneration depends on whether the director acts as an employee or independently supplies services. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under the reverse charge mechanism. For employee-directors, salary recorded in the company's books and subjected to tax deduction applicable to salaries falls within the employee-services exclusion in Schedule III. Separately recorded non-salary remuneration subjected to tax deduction applicable to professional or technical fees is taxable, and GST is payable by the company on reverse charge basis.

GST compliance relief clarifies credit notes, refund vouchers, LUT validity, TDS deposits, and refund deadlines during COVID-19 disruptions.
GST paid on cancelled service-contract advances is adjusted through a credit note where an invoice was issued; a separate refund claim is required only where no output tax liability is available for adjustment. Where no invoice was issued, a refund voucher must be issued and GST may be claimed through FORM GST RFD-01. Invoiced goods returned by recipients are similarly addressed through credit notes. COVID-19 compliance relief extended the deadline for furnishing the Letter of Undertaking, filing GSTR-7 and depositing deducted tax, and filing eligible refund applications to 30 June 2020.

Net cash tax liability interest applies administratively, while gross-tax interest notices remain on hold pending retrospective legislative amendment.
Interest under the Rajasthan GST law is directed to be recovered on the net cash tax liability for the period from 1 July 2017 to 31 August 2020. Net cash tax liability covers tax paid or payable through the electronic cash ledger. Show-cause notices seeking interest on gross tax payable are to be kept on hold pending retrospective amendment of the interest provision. Prescribed information on such notices must be collected and submitted, with strict compliance required.

GST verification of mining product transporters tightened through physical verification, return monitoring, and border road checks.
Inspection and verification measures were issued for vehicles transporting mining products into Uttar Pradesh, in view of reported use of fake receipts and false invoices to facilitate illegal entry of mining goods and evade GST. Registered dealers dealing in mining products are to be physically verified through the departmental Physical Verification App, and their returns are to be monitored regularly. Where documents produced by vehicles carrying mining products appear suspicious, legal action is to be taken in accordance with law, and the concerned section office as well as the Mining Department are to be informed.

Enforcement information exchange through the Alert System strengthens action on bogus invoices and inadmissible input tax credit.
Timely exchange of enforcement information and monitoring of follow-up action is prescribed for bogus or non-existent firms issuing tax invoices without actual supply of goods, leading to inadmissible Input Tax Credit. An Enforcement Alert System module has been created for prompt circulation of such information and tracking of action taken. Registered-dealer information within the State is to be made available directly to the concerned Proper Officer, who must take necessary action and update the record in the MS/SIB module on Vyavas Central.

Physical verification of business premises governs Aadhaar-linked registration scrutiny, reporting, and the prohibition on deemed registration without Aadhaar.
Physical verification of business premises is to be applied uniformly for registration under the RGST Rules, 2017. Where Aadhaar is not furnished, registration should ordinarily follow physical verification; document-based registration instead requires prior approval from the concerned Additional Commissioner (Administration). Written permission is required for verification visits in notified or high-risk cases, and reports with photographs must be cross-verified and uploaded in FORM GST REG-30. Deemed registration should generally be avoided and is prohibited where Aadhaar has not been furnished.

Anti-evasion cell reorganisation assigns inspection, search, seizure, arrest and goods-in-movement inspection functions under the DGST framework.
Enforcement I and Enforcement II branches are redesignated as Anti-Evasion Cell-I and Anti-Evasion Cell-II to prevent tax evasion and strengthen tax-collection monitoring. Anti-Evasion Cell-I handles inspection, search, seizure, arrest, access to business premises, and related enforcement measures. Anti-Evasion Cell-II handles inspection of goods in movement and associated inspection, search, seizure, and procedural measures under the applicable Chapter XIV framework and rules.

Risk-based enforcement targets set for vigilance units, covering dealer profiling, search operations, bogus ITC control and complaint review.
Functional targets were prescribed for Vigilance/Enforcement units under the Uttar Pradesh GST framework to ensure uniform implementation of inspection, search and seizure provisions and time-bound enforcement action. Each unit must undertake monthly data analysis of at least ten dealers chosen from specified risk-based categories, prepare dealer profiles from returns and portal data, and submit monthly case profiles for top-priority search proposals. The circular also assigns quarterly and half-yearly responsibilities to field officers for preparing case profiles and supervising search operations, with minimum search targets fixed for the units.

Input tax credit restriction powers are authorised for specified State Tax officers within their respective jurisdictions.
State Tax officers of the rank of Joint Commissioner, Deputy Commissioner and Assistant Commissioner are authorised to exercise powers under sub-rules (1) and (2) of rule 86A of the Rajasthan Goods and Services Tax Rules, 2017. Exercise of the authorisation is confined to each officer's respective jurisdiction and is effective from 31 December 2019.