Registration cancellation revocation deadlines may be extended by designated Joint Commissioners for applications filed beyond the prescribed period.
Joint Commissioners of State Tax in Taxpayer Services Districts are authorised under the first proviso to rule 23(1) of the Kerala Goods and Services Tax Rules, 2017, to extend the time limit for filing an application for revocation of cancellation of registration.

Place of supply rules clarified for transportation, advertising and co location services determining taxable location.
Clarification: place of supply for transportation of goods (excluding mail/courier) where supplier or recipient is outside India will follow the general provision applicable when one party is outside India; mail and courier follow the default recipient location rule or supplier location if recipient location is not available. Advertising: sale or grant of rights to use hoarding (immovable) is located where the hoarding is; mere display services by a vendor are advertising services and follow the default recipient location rule. Co location: treated as hosting/IT infrastructure services and located at recipient's location unless agreement is purely physical space rent, in which case immovable property location applies.

Export of services payment in domestic rupees qualifies when received via Special Rupee Vostro Accounts under the RBI-arranged mechanism.
Payments made to Indian exporters of services from balances in designated Special Rupee Vostro Accounts of correspondent banks, opened by authorised dealer banks under the deposit regulations and subject to prescribed approvals and trade policy conditions, shall be treated as fulfilling the payment receipt requirement for export of services, provided compliance with the foreign exchange mechanism and foreign trade policy is maintained and without prejudice to other statutory permissions.

GST applicability on certain services requires uniform adherence to central clarifications by State tax field formations.
Uniform implementation of GST provisions on certain services is directed through adoption of central clarifications concerning GST applicability. To secure consistency in applying the Tripura State Goods and Services Tax Act, the Chief Commissioner of State Tax instructs departmental officers to follow the central clarification and its guidelines. The direction applies across the State tax administration, including officers at commissioner, superintendent and inspector levels.

GST rate clarification for imitation zari thread or yarn requires uniform implementation through adherence to central guidance.
GST rate clarification for imitation zari thread or yarn is adopted for uniform implementation under the Tripura State Goods and Services Tax Act, 2017. State tax officers are directed to follow the central clarification issued following the GST Council's recommendation concerning the applicable GST rate on imitation zari thread or yarn.

GST taxability of personal and corporate guarantees must follow clarified guidelines to ensure uniform implementation by departmental officers.
GST taxability of personal guarantees and corporate guarantees is to be administered in accordance with the clarification issued on the subject to promote uniform implementation across field formations. Departmental officers are instructed to follow the annexed central guidelines concerning the GST treatment of personal and corporate guarantees.

GST place of supply determination follows central guidelines to ensure uniform implementation by State Tax field formations.
Place of supply under GST is to be determined in accordance with the guidelines issued in Circular No. 203/15/2023-GST. State Tax field formations are directed to follow those guidelines to ensure uniform implementation of the State GST Act in cases involving determination of place of supply.

Export of services clarification requires uniform application of annexed central guidelines by State tax field formations.
Export of services under sub-clause (iv) of section 2(6) of the IGST Act, 2017 is to be implemented uniformly by State tax field formations. State tax officers are instructed to follow the annexed central guidelines on the issue, issued for uniform application of the law. The circular adopts those guidelines for administrative application without independently setting out their substantive contents.

Consumer Welfare Fund utilisation is guided by a Standing Committee comprising tax, finance, consumer protection and anti-profiteering representatives.
Standing Committee is constituted under sub-rule (4) of Rule 97 of the Bihar Goods and Services Tax Rules, 2017 to recommend proper utilisation of amounts credited to the Bihar Consumer Welfare Fund for consumer welfare. Chaired by the Commissioner State Tax, it includes tax administration, anti-profiteering, finance and consumer-protection representatives. The Additional Commissioner State Tax (C.I.B.) acts as Member Secretary, supporting the Fund-utilisation recommendation process.

E invoicing requirement: non compliant taxpayers face invoice invalidation and penal action under GST provisions, plus compliance notices.
Taxpayers mandated to issue e invoices must either generate B2B and export invoices via the e invoicing system or declare an exempted category on the portal; invoices issued otherwise will not be treated as valid and may attract penalties. GSTN will provide lists of apparent non issuers; field formations must verify reasons, nudge compliant behaviour, initiate penal action for persistent non compliance-with emphasis on larger taxpayers-and escalate systemic technical issues to GSTN/NIC for remediation.

Manual GST appeal filing permits APL-01 and APL-03 submissions when challenged orders are unavailable on the common portal.
Manual filing of GST appeals is permitted where electronic filing cannot be completed because the challenged decision or order is unavailable on the common portal. Appeals may be submitted in FORM GST APL-01 and applications in FORM GST APL-03, with relevant documents, where manual filing is notified by the Chief Commissioner of State Tax or portal non-availability prevents electronic filing. A provisional acknowledgement must be issued immediately, and Appellate Authorities must recognise such manual filings.

GST applicability on services clarified: composite supply treatment, job work for malt, DMFTs and exemption scope affirmed nationwide.
Input services in the same line of business are limited to transport of passengers (SAC 9964) and renting of motor vehicle with operator (SAC 9966); leasing of motor vehicles without operator (SAC 9973) is excluded. Electricity bundled with renting or maintenance forms a composite supply taxed at the principal supply rate, but electricity recovered as a pure agent on actual basis is excluded from value. Job work converting barley to malt is job work in relation to food products and attracts the concessional rate. DMFTs set up by States are Governmental Authorities eligible for exemptions. Horticulture services to CPWD with goods value 25% are exempt under the Notification.

GST rate on imitation zari thread from metallised film clarified; such yarn attracts the reduced rate and no refund.
Imitation zari thread or yarn made from metallised polyester or plastic film falls within the HS description for yarn combined with or covered by metal and is classified under Schedule I as imitation zari, attracting the concessional GST rate; refunds for metallised polyester/plastic film on account of inversion of tax rate are not permitted and notifications have been amended accordingly.

Related-party guarantee treated as supply: corporate guarantees valued under prescribed related-party valuation rules, personal guarantees valued per remuneration rules.
Personal bank guarantees by directors are supplies of service between related persons; where regulatory banking guidance forbids consideration, the open market value may be treated as nil and the taxable value as zero, except in exceptional cases where remuneration is paid. Corporate guarantees by related companies or by holding companies for subsidiaries are also supplies of service and their taxable value must be determined under the statutory valuation provision for related-party guarantees, applied uniformly irrespective of input tax credit availability. The corporate-guarantee valuation rule does not apply to director personal guarantees.

Place of supply rules clarified: transportation, advertising and co location services governed by default IGST place of supply principles.
Clarification: place of supply for transportation of goods, advertising services, and co-location services is governed by the IGST place-of-supply rules. Transportation services where supplier or recipient is outside India follow the default place-of-supply rule: recipient location if available, otherwise supplier location; mail/courier likewise. Advertising: sale/grant of rights to use hoarding is located at the hoarding site; provision of display services by a vendor is an advertising service located by the default rule. Co-location is hosting/IT infrastructure provisioning and located at recipient, unless limited to mere renting of space.

Export of services: INR receipts via Special Rupee Vostro Accounts meet the IGST Act payment requirement when RBI/FTP conditions are satisfied.
Payments credited to Special Rupee Vostro Accounts of correspondent banks, when effected in accordance with RBI's A. P. (DIR Series) Circular No. 10 and the Foreign Trade Policy 2023 and subject to their conditions and approvals, shall be considered to fulfil the payment requirement in sub clause (iv) of clause (6) of section 2 of the IGST Act for determining export of services.

Transitional credit filing through TRAN-1 and TRAN-2 requires one-time submission, supporting declarations, verification, and retention of documentary evidence.
Transitional credit may be claimed or an earlier TRAN-1 or TRAN-2 filing revised through a one-time portal facility, subject to verification, hearing and an order on merits. Applicants must electronically verify the forms, upload the Annexure A declaration and, where credit is based on a Credit Transfer Document, upload TRANS-3. Self-certified copies and supporting records must be furnished to the jurisdictional tax officer within seven days. Form details may be changed only before submission, after which the filing is frozen and no further revision opportunity is available.

GST rate clarification for imitation Zari thread and yarn applies mutatis mutandis in corresponding GST administration.
GST rate clarification concerning imitation Zari thread or yarn applies under the Goa Goods and Services Tax Act, 2017. The Commissioner of State Taxes directs that the corresponding central clarification operate mutatis mutandis within the Goa GST framework to promote uniform implementation.

GST applicability for specified services follows central clarifications through mutatis mutandis application in the corresponding GST framework.
GST clarifications on the applicability of tax to certain services apply in Goa mutatis mutandis for implementation of the Goa Goods and Services Tax Act, 2017. The central guidance is adopted for corresponding State GST administration to secure uniform implementation. The taxability treatment contained in those clarifications governs corresponding application under the Goa GST regime, with adaptations required by that framework.

GST applicability on services: clarifies treatment of passenger transport, electricity reimbursements, job work, DMFTs and horticulture exemptions.
Input tax credit under the same line of business covers passenger transport (SAC 9964) and renting with operator (SAC 9966) but excludes leasing without operator (SAC 9973). Electricity bundled with renting/maintenance is a composite supply taxed as the principal supply, while electricity charged as a pure agent is excluded from value. Job work converting barley to malt is job work in relation to food and food products. DMFTs are Governmental Authorities. Horticulture services to CPWD with goods 25% qualify for exemption.