Refund of excess electronic cash ledger: statutory time limits and unjust enrichment certification not required; TDS/TCS credits refundable.
The Board clarifies that the time limit for filing refund applications does not apply to refunds of excess electronic cash ledger balances; certification to guard against unjust enrichment is unnecessary for such refunds. TDS/TCS amounts credited to the electronic cash ledger are treated as cash, may be utilised or refunded, and unutilised balances can be refunded per the refund proviso and related ledger provisions. For deemed export supplies, the relevant date for refund of tax paid is the date of the return furnished by the supplier, since the supplier pays the tax in his return.

Dynamic QR Code applicability clarified: invoices to recipients outside India paid via RBI approved payment modes may be issued without QR.
The Board clarifies that where services supplied to a recipient located outside India have their place of supply in India, invoices issued to such recipients may be issued without a Dynamic QR Code if payment is received by the supplier through RBI approved modes of payment, including convertible foreign exchange or Indian rupees where permitted; Circular No. 156/12/2021 GST is modified accordingly.

Refund of excess electronic cash ledger balances exempt from refund time limits and unjust enrichment certification requirements.
The time limit for filing refund applications does not apply to refunds of excess electronic cash ledger balances, and unjust enrichment certifications under the refund rules are not required for such refunds. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash and may be used at the registered person's choice; any unutilised balance after discharge of dues is refundable as excess. For deemed export supplies, the relevant date for refund is the date the return relating to those deemed exports is furnished, and this applies regardless of who files the claim, with the supplier's return being the operative date.

Dynamic QR Code requirement relaxed when recipient abroad and payment made via RBI approved convertible foreign exchange or permitted rupees.
Where a supplier issues an invoice to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, the invoice may be issued without a Dynamic QR Code, and Serial Number 4 of the earlier circular is substituted accordingly.

GST rate classification clarified: cloud kitchens deemed restaurant service; ice cream parlors treated as goods; mining rights standard rated.
Services by cloud/central kitchens are covered under restaurant service (including takeaway and delivery) and attract the concessional restaurant service rate without input tax credit. Ice cream parlors selling pre manufactured ice cream are supplying goods, not restaurant services. Government funded coaching under the disability scholarship scheme is exempt as a government funded training service. Satellite launch services to foreign customers qualify as export of service and are zero rated. Overloading fees at toll plazas receive the same treatment as toll charges and are exempt. Renting/giving on hire to STUs and local authorities is included in the exemption. Grant of mineral exploration/mining rights classifies under licensing for right to use minerals and was taxable at the residuary standard rate for the disputed period. Job work for manufacture of alcoholic liquor is excluded from the reduced food job work rate and attracts the standard job work rate.

GST classification updates: fresh produce exemptions, seed and copra reclassification, and uniform rates for specified headings.
Clarification distinguishes exempt fresh fruits and nuts from dried or frozen variants which attract GST; tamarind seeds and other seeds under heading 1209 supplied for non sowing uses attract 5% while seeds for sowing remain nil rated; copra is classified under heading 1203 and not exempt as coconut; pure henna powder and leaves without additives fall under heading 1404 and attract the concessional rate; brewers' spent grain and similar residues are under heading 2303 and attract the specified rate; all goods under heading 3006 and all reagents under heading 3822 are covered by their respective concessional entries; procedural clarifications address essentiality certificates for inter state transfers, separate taxation of UPS and batteries, deemed 70:30 valuation for specified renewable projects retrospectively, and uniform treatment of fibre drums under heading 4819.

Revisional Authority designation updated: the named official in the prior GST administrative order is substituted with immediate effect.
The order amends a prior administrative GST order by substituting the name in the Table at serial 14, column (2), replacing the previously listed official with a new appointee. The change is made under powers granted by the West Bengal GST Act and related definition clauses and takes effect immediately, serving solely to update the designated Revisional Authority in the specified order.

Appointment of Appellate Authorities: amendment adds officers with specified jurisdiction and retrospective commencement of authority.
Amendment designates additional Appellate Authorities by inserting four officers with specified designations and jurisdictional circles into the existing order, formalizing their authorization to exercise appellate functions; the order is declared to have retrospective effect, thereby conferring operative appellate authority and jurisdictional assignment to the newly listed officers.

Refund of excess electronic cash ledger: no time limit; unjust enrichment not required; deemed export refund tied to supplier return.
Refunds of excess balance in electronic cash ledger are not subject to the time limit in section 54(1) and do not require unjust enrichment certification. TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used or refunded as excess balance after discharge of dues. For supplies regarded as deemed exports, the relevant date for refund claims is the date the supplier furnishes the return relating to those supplies.

Dynamic QR code exemption where foreign recipient pays for India-supplied services via RBI-approved payment modes, including rupees where permitted.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India and payment is received by the supplier in convertible foreign exchange or in Indian rupees wherever permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use such a dynamic QR code for making payment.

Refund of excess electronic cash ledger: time limits and unjust enrichment certification not required; TDS/TCS credits refundable if unutilised.
The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess electronic cash ledger balances; certification under Rule 89(2)(l)/(m) is not required as unjust enrichment is inapplicable; TDS/TCS credits in the electronic cash ledger are equivalent to cash, may be utilised from cash or credit ledger as chosen, and unutilised cash ledger balances are refundable under the proviso to section 54(1) read with section 49(6); for deemed exports, the relevant date for refund is the date the supplier's return relating to such deemed exports is furnished, applicable whether supplier or recipient files the claim.

Dynamic QR Code requirement relaxed where services billed to non resident recipients with RBI approved payments may omit QR.
Invoices issued to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code where payment is received by the supplier through RBI approved modes, either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because the recipient located outside India cannot use the Dynamic QR Code.

Restriction on electronic credit ledger: debit may be disallowed where input tax credit is fraudulently availed or ineligible.
Rule 86A permits the Commissioner or an authorised officer, not below Assistant Commissioner, to disallow debit from the electronic credit ledger if there are reasons to believe-based on material evidence-that input tax credit has been fraudulently availed or is ineligible, on grounds such as invoices from non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, claimant being non-existent, or lack of valid documents; the restriction must be proportionate, recorded in writing, communicated on the portal, and may be lifted on review.

Restriction on electronic credit ledger debits to prevent fraudulently availed or ineligible input tax credit, with procedural safeguards.
Rule 86A permits the Commissioner or an authorised officer to disallow debit of amounts from the electronic credit ledger where there are reasons to believe input tax credit was fraudulently availed or is ineligible on specified grounds (non-existent suppliers, non-receipt of goods/services, tax not paid to Government, claimant non-existent, or absence of documents). The officer must objectively evaluate evidence, record written reasons, limit the blocked amount to the prima facie ineligible credit, notify the registered person on the portal, and may restore credit if satisfied of eligibility; the restriction is time-limited.

Refund of excess electronic cash ledger balances clarified; time limits, certification, TDS/TCS treatment and deemed export relevant date specified.
The circular instructs uniform application: the time limit in section 54(1) does not apply to refunds of excess electronic cash ledger balances, and Rule 89(2)(l)/(m) certifications required for unjust enrichment are not needed for such refunds. TDS/TCS amounts credited to the electronic cash ledger are treated as cash deposits, usable at the registered person's option, and any unutilized balance is refundable under the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date the supplier files the return for those supplies.

Dynamic QR Code requirement: invoices to nonresident recipients for supplies with place of supply in India may be QR exempt when paid via RBI approved modes.
Where a supplier issues an invoice to a recipient located outside India for services whose place of supply is in India, such invoice may be issued without a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India, because a dynamic QR code cannot be used by the overseas recipient to make payment.

Refund of excess electronic cash ledger balances is permitted without time bar and without unjust enrichment certification.
The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger and that unjust enrichment certification under Rule 89(2)(l)/(m) is not required for such refunds; TDS/TCS credits credited to the electronic cash ledger are treated as cash and refundable if unutilized per the proviso to section 54(1) read with section 49(6); for deemed exports, the relevant date for refund is the date the supplier files the return related to those supplies under Explanation (2)(b) to section 54.

Dynamic QR code exemption applies where cross-border service payments are received via RBI-approved modes, including permitted Indian rupee payments.
Where the recipient of services is located outside India but the place of supply is in India, invoices to such recipients need not include a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; CCT Circular No. GST-09/2021 is amended to substitute Entry No. 4 accordingly.

GST registration functions are allocated among State Tax officers by territorial jurisdiction, taxpayer category and applicable pecuniary limits.
GST registration functions are assigned to designated State Tax officers under the Rajasthan Goods and Services Tax Act, 2017. Officers of Regular Circles or Wards handle registration applications and verification within their territorial jurisdiction. Joint Commissioners and Deputy Commissioners in Regular Circles handle registration of casual taxable persons and non-resident taxable persons undertaking supplies. Designated officers also handle amendment, cancellation and revocation of cancellation of registration, subject to territorial jurisdiction and applicable pecuniary limits. An Additional Commissioner (Administration) may reallocate work where the designated officer is unavailable.

Refund of excess electronic cash ledger balance clarified; time limit and unjust enrichment do not apply, refundability affirmed.
Time limits for refund applications do not apply to refunds of excess electronic cash ledger balance; unjust enrichment certifications are not required for such refunds. TDS/TCS credited to electronic cash ledger is equivalent to cash and, if unutilized after discharging tax and other dues, is refundable as excess electronic cash ledger balance. For deemed export supplies, the relevant date for refund of tax paid is the date of the supplier's return relating to those deemed exports, regardless of who files the refund claim.