Reconciliation of GST returns: system-matching of GSTR-1/GSTR-2 with GSTR-3B triggers ledger adjustments and tax payments.
Systemised reconciliation compares figures in FORM GSTR-3B with details in FORM GSTR-1 and FORM GSTR-2. The portal auto-drafts FORM GSTR-3 using FORM GSTR-1/2 data; discrepancies trigger additional payments debiting electronic cash or credit ledgers with interest, or crediting excess eligible input tax credit to the electronic credit ledger. Corrections to FORM GSTR-3B are to be made via FORM GSTR-1 or FORM GSTR-2 and reflected in the reconciled FORM GSTR-3; a return is valid when the tax payable in the reconciled FORM GSTR-3 is paid in full.

Classification of lottery tickets as goods clarified; tax to be applied per customs tariff chapter at prescribed GST rates.
Supply of lottery tickets is to be treated as goods and classified as 'Any Chapter' of the First Schedule to the Customs Tariff Act, 1975 for Goa GST, IGST and CGST notifications. Taxpayers must use this classification when filing returns and depositing tax so that returns process correctly, and tax on lottery supplies should be paid at the prescribed GST rates (12% or 28% as applicable).

Drawback of taxes under GST is prohibited when claiming refund of accumulated ITC under section 54(3)(ii) CGST Act.
The corrigendum substitutes the CGST Act and clarifies that drawback of any taxes under GST must not have been availed when claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act; a declaration to this effect forms part of FORM GST RFD-01A.

E-way bill compliance restored as earlier Rule 138 regime revives and transport forms remain mandatory during movement of goods.
Implementation of the e-way bill system for movement of goods was clarified after changes to Rule 138 of the GST framework. The earlier e-way bill regime was stated to have become automatically effective again, and the forms required for transport or transit storage were e-way bill forms 01, 02, 03, TDF-1 and TDF-2, to be downloaded from the departmental website.

GST refund procedure: manual filing allowed for inverted duty, deemed export and cash ledger refunds with prescribed statements and undertakings.
Manual processing of refunds for inverted duty structure, deemed exports and excess electronic cash ledger balances is authorised; claims are to be filed in FORM GST RFD-01A with prescribed statements (Statement 1 and 1A for inverted duty, Statement 5B for deemed exports), after filing the relevant FORM GSTR-1 and a valid FORM GSTR-3B for the preceding period. Applicants must provide a manual undertaking to repay provisionally sanctioned amounts with interest if compliance is later found lacking. Central and State authorities shall nominate nodal officers to exchange sanction orders, applications and ARNs by e-mail and coordinate payment through FORM GST RFD-05 and DDO/PAO mechanisms, observing statutory sanction timelines.

Carriage of undeclared goods liable to tax, penalty and seizure when transported beyond declared documents.
Vehicles carrying consignments must carry prescribed tax and transport documents and allow inspection on interception. Goods transported in excess of quantities declared in invoices, e-waybills, permits or challans are treated as unaccounted and as intended supply within the State, liable to tax, penalty and cess. Goods, conveyances and related documents moved or stored in contravention of the Act or rules are liable to detention or seizure and will be released only after realisation of tax and penalty or payment of security.

Waybill system reinstatement restores prior electronic entry requirements, reverting to pre-existing online waybill procedure for state compliance.
Reinstatement of the prior waybill system restores the online procedure for issuance of waybills for entry of taxable goods into the State by rescinding the later electronic waybill notification and placing the earlier online issuance process back in force, directing stakeholders to comply with that system until further order.

Export under LUT now permitted without Bank Guarantee; exporters must obtain LUT acceptance and return original bond.
The department will return Bank Guarantees submitted by exporters to the issuing bank only after the registered person obtains a letter of acceptance of LUT under the 04.10.2017 notification and surrenders the original letter of acceptance of Bond to the Department; Export Cell/KCS ward in charges are directed to initiate the necessary action and provide intimation to the registered person.

Ayurvedic medicine classification determines GST rate through the classical and proprietary distinction under authoritative books and labels.
Ayurvedic medicines are classified for GST based on whether they are manufactured according to the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940. Medicines made exclusively in accordance with those books and sold under the corresponding book name are treated as classical medicines and taxed at 5 per cent. Medicines made on self-developed or experiential formulas are treated as proprietary medicines and taxed at 12 per cent, with the label showing the ingredients and quantities used.

E-Way bill requirement for interstate movement of specified commodities under state GST rules affirmed; intra-state dispensation remains.
State clarification affirms the operative status of the state E-Way bill framework and confirms that the state notification requiring e-Way bills for a restricted list of commodities governs interstate movements, while the requirement for intra-state movement remains dispensed under the cited dispensation.

Refund claims for inverted duty, deemed exports and electronic cash ledger balances must be filed and processed manually.
Manual filing and processing of refund claims for inverted duty structure, deemed exports, and excess electronic cash ledger balances is required until the portal refund module is available; claims must be made in FORM GST RFD-01A (monthly, with quarterly option for eligible small taxpayers), accompanied by prescribed statements (Statement-1/1A for inverted duty, Statement-5B for deemed exports) and necessary undertakings, with provisional sanctions subject to repayment undertakings and inter-authority communication via designated nodal officers for payment.

Appointment of Appellate Authority: Additional Commissioner designated to hear HGST appeals under relevant appellate provisions.
Sh. R.B.S. Tewatia, Additional Commissioner of State Tax, Head Office Panchkula, is designated as Additional Commissioner of State Tax (Appeals)-cum-Appellate Authority for Haryana to hear appeals under the HGST appellate provisions, assigned in addition to his present duties and without any extra remuneration.

GST refund workflow requires nodal officer email coordination and strict acknowledgements and finalisation timelines for manual claims.
Designation of nodal officers and a defined manual refund workflow mandate that nodal and jurisdictional proper officers use official email for all communications, forward misdirected claims promptly, and ensure back office entries. Taxpayers file RFD-01A with ARN on the portal and submit hardcopies to proper officers who must scrutinize applications, issue single deficiency memos if required, record entries in the back office, issue provisional and final refund orders and payment advice from the back office, present payment advice to PAO/Treasury with MTC 70 register entries, and monitor and update payment releases.

e-Way Bill system extension; existing GST Inward and Outward Permit regime continues during trial phase.
The circular announces an extended trial of the e-Way Bill system for inter-State and intra-State goods movement and states that a nationwide implementation date will be notified later; meanwhile the existing GST Inward Permit and GST Outward Permit regime administered by this Commissionerate continues to apply for transport of taxable goods into and out of the State.

Manual refund processing for inverted duty, deemed exports and excess cash ledger requires specified forms, undertakings and nodal liaison.
Manual processing is required for refunds of ITC accumulated due to inverted duty structure, deemed export supplies, and excess balance in the electronic cash ledger; such claims must be filed in FORM GST RFD-01A (monthly, or quarterly for eligible quarterly GSTR-1 filers) after filing requisite GSTR returns. Applicants must provide a manual undertaking for provisional sanctions, complete prescribed statements (Statement 1/1A for inverted duty, Statement 5B for deemed exports), and furnish documentary evidence and counterparty undertakings for deemed exports. Nodal officers of Central and State tax authorities shall liaise by dedicated e-mail for sanction communication and payment, and rejected amounts shall be re credited by FORM GST RFD-1B until portal functionality is restored.

Manual refund procedure for zero-rated supplies: offline filing, prescribed forms, documentary proofs, and administrative processing timelines.
Manual processing applies to refunds for zero-rated supplies where FORM GST RFD-01A printouts and supporting documents are physically filed with the jurisdictional officer; unutilized input tax credit claims require an electronic credit ledger debit and ARN proof from the portal, and all communications and actions (acknowledgement, deficiency memo, provisional and final orders, payment advice, recrediting via FORM GST PMT-03/ RFD-01B) must be recorded in prescribed refund registers and processed per the TNGST Rules until the portal module is available.

Annual return filing deadline under U.P. VAT extended for Forms 52, 52A and 52B due to trader difficulties.
The time limit for filing the annual return for the year 2016-17 in Forms 52, 52A and 52B under the U.P. VAT framework was extended in light of difficulties faced by traders during the of implementation of the tax system introduced from 1 July 2017. The filing date was finally extended up to 28 February 2018.

Manual GST refund procedure covers inverted duty structure, deemed exports, and electronic cash ledger excess claims.
Manual filing of refund applications is prescribed until the GST refund module becomes available for claims relating to inverted duty structure, deemed exports and excess balance in the electronic cash ledger. Refund claims for unused input tax credit, deemed export supplies and electronic cash ledger balance are to be submitted in the prescribed refund form with required statements, supporting documents and affidavits. The circular also requires compliance with return-filing conditions, reciprocal declarations to prevent double claims, ledger debit or re-credit as applicable, and coordinated processing through designated nodal officers.

GST for railway supplies: Chapter 86 goods receive concessional rate with no refund of ITC; other goods face general GST.
Goods classifiable under Chapter 86 supplied to the Indian Railways attract the concessional GST rate and are subject to no refund of unutilised input tax credit, whereas goods falling in any other chapter, even if supplied to the railways, attract the general applicable GST rates as specified under the relevant state tax rate notifications.

GST on retained feedstock payable by refinery only on net quantity retained; returned quantities taxable only when supplied to others.
GST is payable by the refinery only on the net quantity of polybutylene feedstock and liquefied petroleum gas retained by the manufacturer for manufacture of Poly Iso Butylene, Propylene or Di butyl para Cresol; returned quantities are not taxed in that transaction but are taxable when supplied by the refinery to any other person.