Immunity from tax: services by multilateral development institutions are exempt from GST under their constitutive Acts.
Services provided by the Asian Development Bank and the International Finance Corporation are exempt from GST under their constitutive Acts, which confer immunity from taxation, customs duties and any obligation to collect or pay tax. This statutory immunity precludes domestic tax provisions from imposing collection obligations on those institutions. The exemption is confined to services supplied by the institutions themselves and does not extend to entities appointed by or working on their behalf, which remain taxable.

GST exemption for long duration educational programmes applies to IIM degree/diploma courses; short term executive courses remain taxable.
IIMs are educational institutions for GST purposes from 31 January 2018; services to students in all long duration programmes (one year or more) conferring degrees/diplomas recognised by law are exempt from GST. For 1 July 2017-30 January 2018 only three specified long programmes were exempt. From 31 January-31 December 2018 both exemptions coexisted and the more beneficial could be claimed. Short duration executive/need based programmes awarding only participation certificates are not exempt and attract standard GST.

Utilization of IGST input tax credit must be exhausted before using Central or State tax credits; portal unchanged temporarily.
Credit on account of integrated tax must be completely exhausted before any input tax credit of central tax or state/union territory tax is utilised; the newly inserted rule permits integrated tax credit to be applied towards central and state/union territory tax in any order or proportion provided the entire integrated tax credit is first exhausted, and taxpayers may continue to follow existing common portal functionality until it is updated.

Cancellation of GST registration: one-time revocation window permitted subject to furnishing outstanding returns within prescribed timelines.
Registration cancelled for failure to furnish specified returns may be revoked only after outstanding returns are furnished and amounts paid; where cancellation is from the order date, returns up to cancellation must be filed before application and returns from cancellation to revocation must be filed within thirty days of revocation. For retrospective cancellations where the portal blocks filing, a proviso allows revocation applications provided returns for the period from the effective cancellation date to revocation are filed within thirty days of the revocation order.

Transfer of input tax credit on death of sole proprietor: successor may claim unutilized credit and assumes tax liabilities.
Clarifies that where a sole proprietor dies and the business is continued by a transferee or successor, the unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee under sub-section (3) of section 18 and rule 41; the transferee must obtain registration effective from the date of transfer, file FORM GST ITC-02 before seeking cancellation of the deceased's registration, and the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor.

Refund of accumulated input tax credit: alternative filing, debit requirement and processing steps for affected refund claims under GST rules.
Clarifies procedural mechanisms for claiming refunds of accumulated Input Tax Credit where reversals or supplier notifications affect eligibility. For cases where portal validation prevents claiming inverted-structure refunds after reversal, taxpayers must file under the "any other" category in FORM GST RFD-01A with required documents; the proper officer will calculate admissible refund, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue refund order and payment advice. Late reversals attract interest and refund payment is conditional on reversal and interest payment.

Composition scheme option: taxpayers may elect reduced state tax by filing specified GST forms and complying with procedural rules.
Registered persons opting to pay state tax at 3% under notification No.32/GST-2 must intimate the option in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option, once exercised for any place of business, applies to all other places of business under the same Permanent Account Number and takes effect from the start of the financial year or from the date of registration. Chapter II of the Rules applies mutatis mutandis to such persons, except as specifically modified.

Composition scheme option: procedural intimation and filings enable eligible taxpayers to adopt the prescribed composition tax regime.
Registered persons in Andhra Pradesh opting for the composition levy under the state notification must intimate the option in FORM GST CMP-02 and furnish FORM GST ITC-03 as per rule 3; applicants may indicate the option in FORM GST REG-01 at registration. The Andhra Pradesh GST Rules applicable to composition taxpayers apply mutatis mutandis to persons opting under the notification, the option applies across all places of business under the same PAN, and takes effect from the start of the financial year or from registration for new registrants.

Metropolitan city definition aligned to municipal act clarifies GST territorial scope for tax administration purposes.
The Commissioner prescribes that the term metropolitan city of Kolkata used in the relevant GST notification shall have the same meaning as assigned in clause (9) of section 2 of the Kolkata Municipal Corporation Act, thereby clarifying the territorial extent for GST administration and compliance within the metropolitan area.

Composition scheme option for small taxpayers may be exercised via specified GST forms with PAN-wide applicability.
Eligible registered persons may opt for the concessional composition rate by filing FORM GST CMP-02 selecting the "Any other supplier eligible for composition levy" category and furnishing FORM GST ITC-03; existing registrants had to file by 30 April, 2019. New applicants may indicate the option in FORM GST REG-01 at registration. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration. Chapter II of the Rajasthan GST Rules, 2017 applies mutatis mutandis, subject to these procedural provisions.

Composition levy option for eligible suppliers clarified; procedure and effectivity for all business locations under same PAN specified.
Clarification on opting to pay state tax under notification No. 377 F.T. [02/2019] requires eligible registered persons to file FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy") and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the financial year start or from the registration date. West Bengal GST Rules, 2017 Chapter II apply mutatis mutandis except as modified by the circular.

GST jurisdictional allocation of Uttar Pradesh taxpayers classified between Central and State authorities by turnover threshold.
Taxpayers registered in Uttar Pradesh are allocated between the Central Government and the Government of Uttar Pradesh for GST administration on the basis of turnover, in separate jurisdictional lists for taxpayers above and up to Rs. 1.50 crore. The order records annexures identifying taxpayers assigned to Central jurisdiction and State jurisdiction, and states that the lists may be viewed on the departmental GST portal under the taxpayer jurisdiction tab.

VAT assessment pendency clearance directed through workload transfer, RSA generation, and strict time-bound disposal schedules.
Pending VAT assessment cases for 2016-17 and 2017-18 are to be disposed of expeditiously through RSA generation, reassignment of cases where pendency is high, and completion within the prescribed timelines. Special Investigation Branch cases for both years are also subject to separate disposal deadlines, and transfers of cases must be reported to headquarters within the specified period. The circular emphasises strict compliance and coordinated workload distribution to clear VAT pendency.

Tax audit deadline set for selected 2016-17 cases, requiring completion by the specified date.
Tax audit of cases selected for the year 2016-17 was required to be completed by 30.06.2019. The earlier circular did not specify the final date for submission of the tax audit report to the assessing authority, and the present direction supplied that deadline for completion in all respects. The instruction also referred to the GST regime and the need for expeditious completion of pending VAT-regime cases.

Option to pay tax: field formations must follow central clarification to ensure uniform implementation under state GST powers.
The circular directs that clarifications in Department of Revenue, Tax Research Unit Circular No. 97/16/2019-GST dated 05.04.2019 on the option to pay tax under Notification No. 2/2019-CT(R) dated 07.03.2019 shall be followed by all state tax officers. Using powers under section 168 of the State GST Act, the Chief Commissioner mandates uniform application of those clarifications across field formations.

Composition option for small suppliers clarified; prescribed intimation and registration steps and PAN-wide applicability outlined.
Clarification explains that a registered person eligible to opt for the option to pay State tax @ 3% must intimate the option in FORM GST CMP-02 selecting the category "Any other supplier eligible for composition levy," and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option for any place of business under a PAN applies to all places under that PAN, and Chapter II of the Goa GST Rules applies mutatis mutandis except as modified by the circular.

Composition levy option for small suppliers permits a flat state tax rate after opting under the notification
Registered persons opting for the composition levy under notification No. 02/2019 must file intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03. New registrations may indicate the option in FORM GST REG-01. The option applies to all places of business on the same PAN and takes effect from the start of the financial year or from the date of registration; Chapter II of the Gujarat GST Rules, 2017 applies mutatis mutandis except as clarified.

Composition scheme option enables eligible service suppliers to elect simplified State tax payment and follow specified form filings.
Clarification establishes that an eligible supplier may opt to pay State tax at 3% by filing FORM GST CMP-02 and furnishing FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or the date of registration for new registrants. Chapter II of the Assam GST Rules applies mutatis mutandis except as modified by these clarifications.

Composition levy option: procedure to opt using prescribed forms and effect across all business locations under a PAN.
Registered persons electing the composition levy option at the notified state tax rate must intimate using FORM GST CMP 02 and submit FORM GST ITC 03; applicants may opt at registration via FORM GST REG 01. The option applies across all places of business under the same PAN and is effective from the start of the financial year or the date of registration. Chapter II of the Nagaland GST Rules applies mutatis mutandis except as modified.

Option to pay State tax under composition notification clarified; filing in CMP-02, REG-01, ITC-03 and PAN applicability specified.
A registered person electing the option under the notification must intimate in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03, with intimation by 30 April. New applicants may indicate the option in FORM GST REG-01. The option applies across all places of business under the same PAN and is effective from the start of the financial year or from date of registration. Chapter II of the Karnataka GST Rules applies mutatis mutandis except as specified.