GST audit selection extended for registered persons across further periods under the West Bengal GST framework.
Selection of seven registered persons already identified for audit under section 65 of the West Bengal Goods and Services Tax Act, 2017 is extended to further audit periods beginning on or after 1 April 2023 and ending on or before 31 March 2024, and beginning on or after 1 April 2024 and ending on or before 31 March 2025, or part thereof. The selection is made under section 65 read with rule 101, with jurisdictional charges and circles specified for audit conduct, and the order takes effect immediately.

GST audit selection order identifies a registered person for record audit for the specified tax period.
Selection of one registered person for audit of records under the West Bengal Goods and Services Tax Act, 2017 is made for the period commencing on or after 1 April 2022 and ending on or before 31 March 2023, or part thereof, in exercise of powers under section 65 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. The order identifies OCL Iron & Steel Limited, Salt Lake Charge, as the registered person selected for audit.

Audit de-selection under WBGST Act applies where cancellation, amalgamation, or restructuring makes audit unnecessary.
Registered persons selected for audit under section 65 of the WBGST Act, 2017 for the period from 1 April 2022 to 31 March 2023, or part thereof, may be de-selected where audit is no longer required on the stated facts. The order identifies seven registered persons for de-selection on grounds including cancellation of registration, seizure of books and documents with payment of the discrepancy amount, approval of a resolution plan, and dissolution or amalgamation.

GST registration processing rules limit document demands, restrict speculative queries, and set strict approval timelines.
GST registration applications must be processed only on the basis of the indicative document list in Form GST REG-01, without demanding additional papers, unnecessary clarifications, or speculative information. The circular specifies the documents sufficient for owned, rented, consent-based, shared, and other premises, and also prescribes the proof required for partnership firms and other entities. Officers must verify uploaded documents for legibility and relevance, approve complete non-risk applications within seven working days, and conduct physical verification for risky or selected cases within thirty days. Notices in Form GST REG-03 may be issued only for specified deficiencies, with replies in Form GST REG-04 to be decided within the prescribed time.

GST recovery from defunct food-delivery dealers targets transactions during suspended or cancelled registration periods under anti-evasion procedures.
Proper Officers are directed to recover unpaid GST revenue from defunct food-delivery platform dealers for offline and online transactions undertaken during periods of registration suspension or cancellation. Action is to proceed under section 74 of the DGST Act, 2017 where deliberate tax evasion through fraud, wilful misstatement, or suppression of facts is involved. Identified firms must be reassessed following due procedure, and details of suspended registrations must be shared with field officers for strict monitoring and revenue protection.

GST recovery after first appeal follows central guidelines pending Appellate Tribunal operationalisation under the Delhi GST framework.
Recovery of outstanding GST dues after disposal of a first appeal, pending operationalisation of the Appellate Tribunal, follows the recovery guidelines issued by the Central Board of Indirect Taxes and Customs. That framework applies mutatis mutandis under the Delhi Goods and Services Tax Act, 2017, to ensure uniformity in recovery administration. Implementation difficulties may be referred to the Commissioner of State Tax, Delhi.

Input tax credit rectification under retrospective GST amendments enables reconsideration of demands linked to time-limit breaches.
Retrospective insertion of section 16(5) and section 16(6) of the CGST Act extends the time limit for availing input tax credit in specified cases and applies from 1 July 2017. Tax authorities must take cognizance of the amended provisions at the stages of investigation, adjudication, appeal, or revision, while taxpayers with unappealed orders confirming demand on this issue may seek rectification under the special procedure notified under section 148 within the prescribed period. No refund is available of tax already paid or input tax credit already reversed.

Refund of additional IGST on post-export price revision is allowed through prescribed GST procedure and documentation.
A uniform refund mechanism is prescribed for additional Integrated Tax (IGST) paid on account of upward revision in the price of goods after export. The exporter may file a refund application electronically in FORM GST RFD-01 on the common portal, to be processed by the jurisdictional GST officer under rule 89, with supporting statements and documents evidencing the export, the revised price, payment of additional IGST and interest, and receipt of additional foreign exchange remittance. The refund is subject to the statutory minimum threshold and the prescribed time limit, and the proper officer must verify the relevant returns, remittance and revised value before sanctioning refund.

GST regularization for co-insurance premium apportionment and reinsurance commission applies retrospectively on an as-is-where-is basis.
Regularization of GST payment applies to co-insurance premium apportionment and ceding or re-insurance commission transactions now treated as neither a supply of goods nor a supply of services under Schedule III. The lead insurer is to pay GST on the entire co-insurance premium, while the reinsurer is to pay GST on the gross reinsurance premium inclusive of commission. The payment of GST on these transactions is regularized retrospectively on an "as is where is" basis for the period from 01.07.2017 to 31.10.2024.

CSD refund processing follows centrally prescribed guidance mutatis mutandis, with implementation issues referred for clarification.
Canteen Stores Department (CSD) refund applications under Delhi GST must be processed, mutatis mutandis, in accordance with Central Tax Circular No. 227/21/2024-GST. The guidance applies for implementing the Delhi Goods and Services Tax Act, 2017, to maintain uniformity in handling CSD refund claims. Implementation difficulties may be brought to the office of the Commissioner of State Tax, Delhi.

Corporate guarantee taxability and valuation guidance applies mutatis mutandis to related-person supplies under GST law.
Taxability and valuation of services arising from corporate guarantees between related persons are governed under the Delhi GST framework by applying, mutatis mutandis, the corresponding Central GST clarification. The guidance addresses treatment of corporate-guarantee arrangements as supplies of services and valuation issues in related-person transactions. It is clarificatory in nature and intended to secure uniform implementation under the DGST Act, 2017.

Withdrawal of Earlier GST Clarification aligns state-tax implementation with the central approach and channels operational difficulties for resolution.
Withdrawal of the earlier GST clarification dated 26 June 2024 is applied mutatis mutandis under the Delhi Goods and Services Tax framework in line with the corresponding central indirect-tax position. The measure is clarificatory and is intended to secure uniform State Tax implementation. Difficulties arising during implementation may be brought before the Commissioner of State Tax for consideration.

Secondary and post-sale discounts under GST receive uniform clarificatory treatment through corresponding central guidance for Delhi GST implementation.
GST treatment of secondary or post-sale discounts is clarified for Delhi GST administration through mutatis mutandis application of the corresponding central GST clarification. The position is clarificatory in nature and is intended to promote uniformity in implementation under the Delhi GST framework. Implementation difficulties concerning treatment of such discounts may be referred to the Commissioner of State Tax, Delhi.

GST applicability clarifications for certain services apply mutatis mutandis under the DGST Act, with implementation issues referred appropriately.
Delhi State Tax applies, mutatis mutandis, the CBIC clarification on GST applicability to certain services for implementation under the DGST Act, 2017. The clarification is clarificatory in nature, and implementation difficulties may be brought to the Commissioner of State Tax, Delhi.