Transitional credit filings through TRAN 1/TRAN 2 require officer verification before electronic credit ledger posting.
Transitional credit claims filed or revised through FORM TRAN 1 and TRAN 2 during the special portal window may be credited to the Electronic Credit Ledger only to the extent allowed by the jurisdictional tax officer after statutory verification. Jurisdictional officers must verify claims using Back Office data and applicant records, coordinate with counterpart central/state officers where claims span jurisdictions, provide notice and hearing where inadmissibility is contemplated, and pass reasoned orders within the prescribed verification period, uploading orders to the portal.

Refund of unutilised input tax credit: amended formula applies to later applications; restrictions on specified goods apply prospectively.
The amendment to the formula in sub rule (5) of rule 89 of the UPGST Rules for refund of unutilised input tax credit under inverted duty structure is prospective and applies only to refund applications filed on or after its effective date; applications filed before that date are to be dealt with under the pre amendment formula. Separately, the notification restricting refunds for specified goods under chapters 15 and 27 is also prospective and applies only to refund applications filed on or after its effective date.

Refund of unutilised ITC for export of electricity clarified; filing, documentation and calculation procedure prescribed.
Procedure for refund of unutilised Input Tax Credit on export of electricity: file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B (export invoices, energy exported, tariff), the Regional Energy Account statement of scheduled energy from RPC Secretariat, agreements, and Statement-3A calculation. Relevant date is month-end per REA. Export turnover equals scheduled energy (REA) times contracted tariff; use the lower of REA and invoice quantities. Compute refund per Rule 89(4) formula, exclude domestic electricity from adjusted turnover, verify no ITC on domestic supply, and obtain electronic debit proof before issuing refund orders.

Withdrawal of circular on airport retail refund following retrospective omission of the refund rule; state tax commissioner rescinds prior guidance.
The State Tax Commissioner withdraws ab initio the earlier circular that clarified refunds for airport retail supplies because the operative refund rule was omitted retrospectively; the withdrawal is issued under Section 168 of the Uttar Pradesh GST Act and officers are directed to publicize the change by issuing trade notices.

Re-credit in electronic credit ledger after deposit of erroneous refund; officer to re-credit via FORM PMT 03A following verification.
Mechanism for re-crediting electronic credit ledger where taxpayers deposit erroneously sanctioned refunds: upon deposit of the erroneous refund with applicable interest and penalty through FORM GST DRC-03 (debited from electronic cash ledger) and submission of a written request in Annexure-A, the jurisdictional proper officer, after verification, shall re-credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A. Eligible refund categories include IGST refunds obtained in contravention, unutilised ITC on exports without payment, zero-rated supplies to SEZ without payment, and inverted duty structure refunds.

Refund of Unutilised Input Tax Credit: amended calculation and specified restrictions apply prospectively to later-filed applications.
Clarifies that the amended formula for refund of unutilised input tax credit under sub rule (5) of rule 89 (Notification No. 14/2022) is prospective and applies only to refund applications filed on or after its effective date, while applications filed earlier remain governed by the previous formula. It further clarifies that the restriction on refunds for specified goods introduced by Notification No. 09/2022 is prospective and applies only to refund applications filed on or after its effective date.

Transitional credit verification: nodal officer appointed to coordinate State and Central authorities for TRAN-1 and TRAN-2 claims.
The Commissioner appoints Smt. Nabanita Pal, Special Commissioner, as the Nodal Officer to coordinate between State and Central tax authorities for verification of transitional credit claims in TRAN-1 and TRAN-2 filed by registered taxpayers, pursuant to the relevant trade circular and higher court direction; the administrative order takes immediate effect.

Refund restriction for inverted duty structure now applies prospectively; amended refund formula governs later applications.
Clarification: the amended refund calculation formula for unutilised input tax credit due to inverted duty structure applies prospectively to refund applications filed on or after its effective date, while refund applications filed before that date must be processed under the prior formula. Separately, a restriction denying refunds for certain specified goods where credit accumulated on account of higher input tax rates is likewise prospective and applies only to refund applications filed on or after its effective date; earlier filings are unaffected.

Unutilised input tax credit refund rules apply prospectively; amended formula and goods restriction affect applications filed after effective dates.
An amendment to the refund formula for unutilised input tax credit due to inverted duty structure is prospective from July 5, 2022 and applies only to applications filed on or after that date; applications filed before that date will follow the prior formula. A restriction denying such refunds for specified goods under Chapters 15 and 27 is prospective from July 18, 2022 and applies only to applications filed on or after that date, not to earlier-filed claims.

Input tax credit reporting: mandatory disclosure and reversal for ineligible credits to prevent wrongful utilisation and interest liability.
Taxpayers must not edit auto populated totals in Table 4(A) of Form GSTR 3B to remove ineligible credits; permanently blocked credits and reversals under Rules 38, 42, 43 and Section 17(5) are to be declared in Table 4(B)(1), reclaimable or temporary reversals under Rule 37 and Sections 16(2)(b) and 16(2)(c) in Table 4(B)(2), reclaimed amounts in Table 4(D)(1), and time barred or cross State ineligible credits in Table 4(D)(2). Net ITC in Table 4(C) equals (4A - [4B(1) + 4B(2)]) and will credit the electronic credit ledger; expired rectification requires filing Form GST DRC 03 to reverse credits.

Commissioner review powers: internal review cells to examine refund orders and recommend timely appeals and remedies.
An Internal Review Cell is to be constituted at Head Office and Range offices to examine refund orders under Section 107(2) HGST, assessing legality or propriety and recommending legal remedies where orders are prejudicial to revenue. Reviews must be completed at least thirty days before the appeal period expires; Cells are headed by specified senior officers with up to two assistants, and refund orders (Form RFD-06) must be marked to the relevant Cell. The Commissioner will act on the Cell's recommendations and Cells must follow CBIC guidelines.

State GST exemption for designated film screenings - theatres must pay SGST from own funds and seek reimbursement.
Order directs registered theatres and multiplexes exhibiting the Odia film "DAMaN" not to collect State GST from customers and to display "State GST not collected by the orders of the Government of Odisha" on tickets; theatres must not raise entry fees or change seat capacities. Theatres must nonetheless file returns and deposit State GST from their own resources; SGST paid during the period may then be claimed for reimbursement by application to the jurisdictional Circle Head, recommended by territorial Range Head, certified by the Commissioner of Commercial Taxes & GST, and disbursed by the Industries Department against a designated budget head; the order has a defined effective period and excludes collections outside that period.

Recurring show cause notices: initiating enforcement authority handles consequential actions, but recurring SCNs issued by jurisdictional tax authority.
Authority for consequential actions arising from an enforcement action rests with the authority that initiated the enforcement; however, issuance of recurring SCNs should be made by the jurisdictional tax authority administering the taxpayer because such recurring notices do not require fresh investigation and the jurisdictional authority can access returns and records to determine whether the original grounds persist. Refunds remain an independent process to be granted only by the jurisdictional authority, while considering findings communicated by the investigating authority.

Summons under GST inquiry require judicious use, proper recording, and limited escalation after repeated non-compliance.
Guidelines are issued for summons under Section 70 of the Uttarakhand GST Act to ensure uniformity in their use. Summons should be used judiciously, recorded on file, and generally avoided where information is available through other statutory means or on the GST portal. Senior management officers should be summoned only where their role in revenue-loss decisions is clearly indicated. Repeated summons should not be issued without proper service, and after three unsuccessful summons, a complaint may be filed before the competent Magistrate, subject to due service requirements.

Refund eligibility for unutilised input tax credit clarified: amended calculation and specified-goods restriction apply prospectively to new applications.
An amended formula for calculating refunds of unutilised input tax credit due to inverted duty structure is applicable prospectively and governs refund applications filed on or after the amendment's effective date; applications filed earlier must follow the prior formula. A separate notification proscribes refunds for specified goods where input tax exceeds output tax, and that restriction likewise applies prospectively to refund applications filed on or after its effective date and not to earlier-filed claims.

Transitional credit verification must follow uniform central guidelines adopted for State tax field officers implementing GST law.
Transitional credit verification under the Tripura State Goods and Services Tax regime must follow the central guidelines adopted to secure uniform implementation of the law. The directions, issued under the statutory power for uniform implementation of the Tripura State Goods and Services Tax Act, 2017, apply to State tax field officers. Officers are required to follow the annexed central circular while verifying transitional credit.

Refund-related clarifications require tax field officers to follow uniform guidelines for administering goods and services tax refunds.
Refund-related clarifications require State tax field officers to follow the annexed central guidelines on refund issues. The instruction, issued to secure uniform implementation of the State goods and services tax law, applies to designated tax authorities administering refund matters.

Transitional credit verification guidelines set the framework for TRAN-1 and TRAN-2 claims, scrutiny, and ledger credit posting.
Guidelines are issued for verification of transitional credit claimed through TRAN-1 and TRAN-2 pursuant to Supreme Court directions reopening the common portal for a limited filing window and subsequent scrutiny by jurisdictional tax officers. The framework requires examination of earlier filings, coordination where central and State components are involved, issuance of notice where credit is inadmissible, and passing of a reasoned order within the stipulated verification period for credit to be reflected in the electronic credit ledger. Detailed checks are prescribed for carried-forward credit, capital goods, stock-based claims, goods in transit, input service distributor credit, and deemed credit, with emphasis on avoiding double credit and ensuring documentary verification.

Transitional credit verification: officers must verify TRAN 1/TRAN 2 claims, coordinate cross jurisdictionally and pass reasoned orders.
Guidelines prescribe procedures for verifying Transitional Credit claims filed or revised via TRAN 1/TRAN 2: jurisdictional officers must verify claims using declarations, back office data and records, coordinate with counterpart central or state/UT officers where claims span jurisdictions, obtain signed verification reports detailing admissible and inadmissible amounts with reasons, issue notices and afford hearings where inadmissibility is indicated, and pass reasoned orders within the prescribed verification timeline to allow credit to be reflected in the Electronic Credit Ledger; excess credit is liable to demand and recovery.

Inverted duty structure refund rules clarified: amended formula and specified goods restriction apply prospectively to new applications.
The amendment to the formula for calculating refunds of unutilised input tax credit due to an inverted duty structure is prospective and applies to refund applications filed on or after its effective date; applications filed before that date remain governed by the earlier formula. A separate restriction denying such refunds for specified goods in chapters 15 and 27 also applies prospectively to applications filed on or after its effective date and does not affect applications filed earlier.