Audit time extension under section 65 proviso: completion period extended until specified deadline or three months from commencement.
The Commissioner extends the time for completion of audits under the proviso to sub-section (4) of section 65 for the period from 1 April 2021 to 31 March 2022 (or part thereof), acknowledging delays due to auditees' requests for production of books of accounts, and directs completion by 22 August 2025 or three months from actual commencement, whichever is later, with immediate effect.

GST territorial allocation corrigendum revises jurisdictional sections for Lucknow, Hardoi and Rae Bareli divisions.
A corrigendum to Office Order No. 73 dated 30-06-2025 revises the territorial allocation in Annexure 'C' for certain GST entries. The entry for "Lucknow-A" is amended to cover Sections 1 to 7 of Lucknow Division and all 3 sections of Hardoi Division; "Lucknow-B" is amended to cover Sections 8 to 13 of Lucknow Division and all 4 sections of Rae Bareli Division; and "Lucknow-C" is amended to cover Sections 14 to 23 of Lucknow Division. The remaining provisions of the earlier order continue unchanged.

State tax section reorganisation corrigendum revises territorial mappings for Lucknow, Hardoi and Raebareli divisions.
The corrigendum to Order No. 195 dated 30.06.2025 revises the territorial mapping for specified State Tax entries in Uttar Pradesh. Entry No. 13, Lucknow-A, is expanded to Sections 1 to 7 of Lucknow Division; Entry No. 14, Lucknow-B, is revised to Sections 8 to 13 of Lucknow Division; and Entry No. 15, Lucknow-C, is revised to Sections 14 to 23 of Lucknow Division. The remaining provisions of the earlier order remain unchanged.

Territorial jurisdiction of State Tax circles is redefined across Uttar Pradesh with detailed divisional boundaries and supersession of earlier orders.
Boundary and jurisdiction allocations are determined for State Tax divisional offices/circles in Uttar Pradesh under Rule 3(2) of the Uttar Pradesh Value Added Tax Rules, 2008. The order maps each named circle to the relevant district, tehsil, town area, or block and specifies the divisions comprised within each jurisdiction, including multiple-division circles as well as single-division offices for selected local areas. The earlier boundary orders are superseded, and the order takes effect from 01-07-2025.

GST jurisdiction reorganisation in Uttar Pradesh updates division boundaries, zonal mapping, and territorial allocation from 1 July 2025.
Commissioner, State Tax, Uttar Pradesh amended Office Order No. 278 dated 01-07-2017 under section 4(2) of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment substitutes a fresh Annexure 'A' prescribing updated district-wise and block-wise geographical jurisdictions for State Tax divisions, and a new Annexure 'C' mapping the geographical area of zones and the divisions included in each zone. The revised jurisdictional and zonal arrangement is effective from 1 July 2025.

Territorial jurisdiction mapping for state tax zones and divisions is reorganized across Uttar Pradesh with supersession of earlier orders.
Jurisdiction under Rule 3(3) of the Uttar Pradesh VAT Rules, 2008 is allocated across the State tax field formations by defining the territorial coverage of each commercial tax zone, division and sector. The order maps the named zones to specified divisions, blocks and single-unit areas within each region, including bifurcations where a zone is split into separate sub-zones for administrative jurisdiction. All earlier orders concerning determination or modification of divisional jurisdiction are superseded, and the arrangement takes effect from 1 July 2025.

State tax sector office boundaries in Uttar Pradesh are redrawn district-wise, with detailed territorial jurisdictions replacing earlier orders.
Geographical boundaries of state tax sector offices in Uttar Pradesh are determined district-wise and block-wise under the Uttar Pradesh Value Added Tax Rules, 2008. The order assigns detailed territorial jurisdictions to sector offices across multiple districts, including urban wards, roads, localities, tehsils, industrial areas, and adjoining rural areas, so that each notified block office has a defined operational boundary for departmental administration. Earlier orders regarding determination or modification of geographical boundaries of block offices are superseded, and the revised boundaries take effect from 1 July 2025.

Advance filing of affidavits in court proceedings directed to ensure timely availability on the record before hearings.
Advance submission of affidavits in court proceedings is required so that affidavits directed to be filed on behalf of officers are placed on record three to four days before the next date fixed and are available to the Court for timely perusal. Officers are instructed to contact the concerned Standing Counsel or the Chief Standing Counsel well in advance to secure prompt filing, and strict compliance with this timeline is emphasised.

Place of Supply rules determine CGST/SGST or IGST on telecom services, affecting tax allocation and compliance.
SoP guidance requires telecom services (SAC 9984) to be taxed at 18% with CGST/SGST or IGST determined by place of supply using billing, installation and contract records. ITC claims and reversals must be validated through GSTR-9/GSTR-9C, valuation sheets and financial statements; ISD distributions and capital goods (including towers treated as plant and machinery) are subject to specified disallowances and reversal rules. RCM entries, related-party and import-of-service receipts, and balance-sheet mismatches should be audited, and records retained for 72 months to support enforcement consistent with GST law and CBIC guidance.

Commercial venue leasing for exhibitions attracts GST, while organisers must meet casual taxable person registration and compliance requirements.
Short-term leasing of hotel, convention-centre or similar premises to exhibition and sales-event organisers is taxable as leasing of non-residential immovable property for business or commerce, not as accommodation or banquet services. Owners must invoice and disclose rental receipts correctly. Organisers operating occasionally where they lack a fixed place of business must obtain compulsory Casual Taxable Person registration, pay estimated tax in advance, issue invoices and file prescribed returns. Input tax credit on rent and qualifying event inputs remains subject to normal eligibility conditions.

Virtual personal hearings in GST proceedings become mandatory, preserving notice, representation, recordkeeping, and limited exceptions for exceptional circumstances.
Mandatory virtual personal hearings apply to all GST proceedings, with personal attendance ordinarily not required. Hearing details and the virtual link must be communicated in advance, and authorised representatives must provide valid authority, photo identification, and contact details. Oral submissions must be recorded, signed, and shared by email, while adjournments require portal-based notice. Submitted electronic and, where required, attested physical documents are valid records. Departure from virtual mode is limited to rare exceptional circumstances, subject to recorded reasons and approval of the concerned zonal in-charge or officer.

Voucher transactions not treated as supply under GST; tax applies on redemption, commissions and ancillary services taxed.
Vouchers themselves are not a supply under GST: where covered as pre paid instruments recognised by the central bank they constitute money and are excluded from supply; where not so covered they qualify as actionable claims and similarly are not treated as supply. GST applies on the underlying goods or services upon redemption. Distribution is GST neutral if conducted on a principal to principal trading basis, whereas commissions or fees paid to agents/distributors acting for the issuer are taxable as services. Ancillary services to the issuer are taxable, while breakage from unredeemed vouchers is not taxable absent any agreement creating consideration.

Place of supply of online services: suppliers must record recipient state and treat recipient location as place of supply.
Suppliers of online/digital services to unregistered recipients must mandatorily record the recipient's State on the tax invoice irrespective of value; that State is deemed the address on record and the place of supply is the recipient's location under section 12(2)(b)(i) of the IGST Act. The proviso to rule 46(f) of the CGST Rules applies to online money gaming, OIDAR services and all services supplied over digital networks directly or through electronic commerce operators. Suppliers must collect State details before supply, report recipient location in outward returns, and face penalties for non compliance.

Deemed receipt of goods: EXW delivery to transporter enables claiming input tax credit, subject to other ITC conditions.
Delivery under an Ex Works contract to a transporter at the supplier's premises, where property in the goods passes to the recipient and transport or insurance is arranged on the recipient's behalf, is deemed to be receipt by the recipient for purposes of claiming input tax credit under the Explanation to clause (b) of the eligibility provisions; ITC so claimed remains subject to all other statutory conditions and disallowance rules if goods are diverted or lost/destroyed or otherwise disposed of.

Scope for filing revision: examine tribunal orders for erroneous decisions or undetermined questions of law and prepare reasoned remarks.
Assessing and intelligence officers must scrutinize appellate Tribunal orders prejudicial to revenue for erroneous decisions or failure to decide a question of law, prepare fact based, reasoned remarks supported by statutory analysis and legal opinion where necessary, and submit those remarks for second level verification to the District Joint Commissioner or Joint Commissioner (Intelligence & Enforcement) before transmission to the Joint Commissioner (Law); Joint Commissioners must ensure sufficiency of remarks and, if revision is approved, monitor filing and progress before the High Court.

Deselection from audit under section 65 removes certain registered persons from audit for the specified assessment periods.
De-selection has been ordered for eight registered persons previously chosen for audit under section 65 of the West Bengal GST Act for the assessment periods running between 1 April 2021-31 March 2022 and 1 April 2022-31 March 2023. The Commissioner records that audit is unnecessary for these taxpayers for the stated periods due to specified reasons, principally cancellation of registration ab initio and referral of matters to the National Company Law Tribunal. The order takes immediate effect.

Return scrutiny functions are assigned to designated tax officers, including acceptance of registered persons' explanations.
Proper-officer designations under the Gujarat Goods and Services Tax Act, 2017 are revised for return-scrutiny functions, with effect from 1 July 2017. Deputy Commissioners, Assistant Commissioners and State Tax Officers are designated to scrutinise returns and to intimate registered persons where explanations furnished in response to such scrutiny are found acceptable.

Road vigilance for e-way bill verification strengthens tax compliance, interception powers, and anti-evasion checks in goods transport.
Standard operating procedure is prescribed for random road vigilance in Assam to verify e-way bills, inspect goods in transit, and curb tax evasion. Vigilance teams are to be deployed at designated locations, all checked vehicles are to be entered in the e-way bill portal, and irregularities may attract penalty under the applicable GST provisions. Teams must maintain log books, submit daily reports, use CCTV and body-worn cameras, and conduct checks with minimal disruption while following the GST Act, rules, and related administrative directions.

Input tax credit conditions under GST require supplier tax payment, with tax invoices alone being insufficient for bogus ITC claims.
Input tax credit under the GST framework is available only subject to the condition that the tax charged on the supply has actually been paid to the Government by the supplier. A tax invoice by itself is not sufficient where the dealer cannot produce additional material to show actual supply of goods and deposit of tax by the supplier. Proceedings for wrong availment of ITC may be initiated where tax has not been paid, has been wrongly availed, or the credit is linked to fraud or wilful misstatement.

Adjudication under Section 74A now to be handled by Taxpayer Services Vertical, standardising notice and adjudication timelines.
All Show Cause Notices issued under Section 74A of the State GST Act shall be adjudicated by the jurisdictional adjudicating authority in the Taxpayer Services Vertical. Numbering and formats for SCNs and Adjudication Orders under Section 74A shall follow Circular No. 04/2024, using the same SCN and Order numbering formats and the existing Show Cause Notice Register and Order in Original Register. These instructions take effect from 1 November 2024.