GST registration application transfer protocol prescribes jurisdiction-based forwarding, nodal reporting, and State Admin coordination.
Transfer of GST registration applications is prescribed where applications or newly registered taxpayers appear in the login of an officer whose section does not have jurisdiction. Section Officers must identify the correct section, report such cases in the specified format, and forward cases relating to another circle to the concerned circle's Nodal Officer, who will consolidate the details and send them to the State Admin. Circles with only one section must send the information directly to the State Admin.

Advance ruling applications: manual filing allowed with mandatory online fee payment and prescribed form and signing rules.
Manual filing of Advance Ruling applications and appeals is permitted where portal forms are unavailable under rule 107A; advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question sought, and be accompanied by an online fee paid via a temporary portal user ID and printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officers, no fee) in quadruplicate; signatures and authorised signatories are specified by taxpayer category, all documents must be self-attested, and filings go to the jurisdictional State Authority or State Appellate Authority.

Inverted duty structure refunds must be filed manually and processed with undertakings until the portal module is available.
Manual processing is required for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances until the portal refund module is available. Claims must be filed in FORM GST RFD-01A (with Statements 1/1A for inverted duty and Statement 5B for deemed exports), accompanied by prescribed documentary evidence and undertakings; refunds may be provisionally sanctioned subject to repayment undertakings. Central and State authorities shall nominate nodal officers to coordinate sanction and payment and rejected amounts shall be re-credited to the electronic credit ledger until portal functionality is restored.

Maintenance of books of accounts may be centralised at the principal place with intimation, ITC allowed subject to conditions.
Warehouses storing goods for auction must be declared as additional places of business; principals, auctioneers and buyers storing goods there must disclose them. Although section 35(1) requires maintenance of books at each place, books relating to additional places may be maintained at the principal place of business if difficulties arise, provided the principal or auctioneer notifies the jurisdictional proper officer in writing. Input tax credit remains subject to other statutory conditions. The clarification applies where auctioneers claim input tax credit for supplies from the principal before auction and goods are supplied only through auction.

GST treatment of artists' supply clarified: invoice on actual sale; inter state transfers taxed under integrated tax; gallery consignments not supply.
Artists may transport artworks for exhibition or on approval on a delivery challan (and e way bill where applicable) and issue the tax invoice at the time of actual supply. Movements from one State to another are inter State supplies attracting integrated tax. Consignments to galleries where no consideration passes from the gallery are not supplies; GST is payable only when the buyer selects and purchases the artwork.

Manual processing of refund claims for zero-rated supplies ensures offline filing, verification and disbursement until portal functionality resumes.
Manual processing of refund claims for zero-rated supplies is required until the common portal refund module is available: exporters may claim refund of IGST paid by shipping bill deemed as application, while suppliers claiming refund of unutilized input tax credit or refunds for supplies to SEZs must submit FORM GST RFD-01A (printout) with supporting documents to the jurisdictional proper officer and, where ITC refunds are claimed, provide the portal-generated proof of debit (ARN). The circular prescribes manual issuance and recording of acknowledgements, deficiency memos, provisional and final orders using prescribed forms and statutory timelines.

Deemed export treatment for DTA supplies to EOUs enables refund claims by supplier or recipient under GST.
Supplies from DTA suppliers to EOU/EHTP/STP/BTP units are treated as deemed exports, with refund of tax payable claimable by either supplier or recipient. The recipient must give prior intimation in Form A to the supplier and jurisdictional GST officers; the supplier issues a tax invoice which the recipient endorses and furnishes to the supplier and both jurisdictional officers. The endorsed invoice is proof of deemed export supply. Recipients must keep digital records per Form B with an audit trail and provide a monthly digital copy to the jurisdictional GST officer by the 10th.

Manual processing of GST refund claims for inverted duty, deemed exports and electronic cash ledger balances now permitted with undertakings.
Manual processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is permitted until the common portal refund module is available. Claims must be filed in FORM GST RFD-01A per tax period (or quarterly where outward supplies are filed quarterly) after filing corresponding outward returns and a valid GSTR-3B for the preceding period. Provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if statutory compliance for input tax credit is not met. Specified statements and documentary undertakings accompany inverted-duty and deemed export refunds, and nodal officer coordination between Central and State tax authorities is required for sanction and payment.

Composition scheme eligibility clarified: exempt interest or discount services excluded from aggregate turnover and do not bar suppliers.
Suppliers who provide goods/services under paragraph 6(b) of Schedule II and also supply exempt services, including interest or discount on deposits, loans or advances, shall not be ineligible for the composition scheme if they meet other conditions; and the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

SGST refund disbursal procedures require nodal officers, treasury transmission, and communication between state and central authorities.
Disbursal of SGST refunds follows a prescribed administrative workflow: state authorities disburse SGST while central authorities disburse central tax components; district Deputy Commissioners act as nodal officers to record central sanction orders in SGST - REFUND REGISTER-1, present originals and Payment Advice to the treasury within five working days, intimate heads of account, secure fund allocation in BIMS, and ensure transfer to the taxpayer's bank account. State-sanctioned refunds require prescribed approvals, DDO submission to treasury, forwarding of documents to central jurisdiction for central components, and maintenance of SGST - REFUND REGISTER-2, with monthly case-wise reporting by Deputy Commissioners.

Zero-rated supply refund claims require manual FORM RFD-01A filing, portal computation, and submission to the jurisdictional officer.
Refunds for zero-rated supplies, inverted duty credit, deemed exports and electronic ledger balances shall be claimed by filing FORM GST RFD-01A on the GST portal and submitting the printed ARN receipt and prescribed annexures to the jurisdictional proper officer; Table 3A must be populated using figures from FORM GSTR-3B and the rule 89(4) formula, the portal will auto-calculate eligible refund across tax heads, required statements and documentary evidence must be attached, acknowledgements or deficiency memos are to be issued within 15 days, and admissible refunds will be disbursed to the registered or amended bank account while wrongly claimed amounts are recoverable with interest and possible prosecution.

Manual filing for advance ruling applications permitted; online fee deposit and prescribed signature and filing procedures required.
Manual filing is permitted where portal forms are unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA-01, state the question, be accompanied by an online fee paid using a temporary portal ID generated via OTP and filed with the printed challan. Appeals use FORM GST ARA-02 (applicants) or FORM GST ARA-03 (officer appeals; no fee), follow the same signature and attestation rules, and must be filed at the jurisdictional State Authority or State Appellate Authority for Advance Ruling.

Refund of unutilized input tax credit: manufacturers exporting fabrics eligible for refunds excluding capital goods credit.
Section 54(3) allows refund of unutilized input tax credit for zero rated supplies or where input tax exceeds output tax, but a notification under the proviso restricts refunds for certain specified goods. That restriction does not apply to zero rated supplies, so, subject to section 54(10), manufacturers exporting the specified fabrics may claim refund of unutilized input tax credit on inputs used in manufacture, excluding input tax credit on capital goods.

Extension of GSTR-2A and GSTR-1A generation deadlines aligns electronic invoice exchange with extended GSTR-1/GSTR-2 filing.
Details furnished by suppliers in FORM GSTR-1 are made available electronically to recipients in FORM GSTR-2A after the due date for filing FORM GSTR-1; FORM GSTR-2A is a read-only electronic record that recipients may use to verify, validate, modify or delete entries before preparing and furnishing FORM GSTR-2. Because the filing dates for FORM GSTR-1 and FORM GSTR-2 were extended, the availability and due date for FORM GSTR-2A is likewise extended. Modifications in FORM GSTR-2 are communicated to suppliers in FORM GSTR-1A and suppliers must accept or reject them within the prescribed window, which is also extended accordingly.

Supply on approval: goods may move on delivery challan and invoice issued on acceptance; inter-state supplies attract IGST.
Goods moved for supply on approval may be transported within the State or to another State on a delivery challan, with an e-way bill where applicable, and the tax invoice may be issued upon delivery/acceptance; supplies made in a different State are inter-state and attract Integrated GST.

Maintenance of books of accounts may be centralized at the principal place for auction-related warehouses, subject to notification and ITC conditions.
Principals and auctioneers must declare warehouses used for storing auctioned tea, coffee, rubber and similar goods as additional places of business. While they are generally required to maintain books of accounts at each additional place, they may maintain those books at their principal place of business if maintaining them at each warehouse causes difficulties, provided they inform the jurisdictional proper officer in writing. Records maintained centrally are subject to all other statutory conditions, and eligibility to claim input tax credit depends on compliance with the Act and rules.

Zero-rated supplies refund procedure: manual filing, acknowledgment within 15 days, provisional and final timelines enforced.
Manual processing of refund claims for zero-rated supplies is mandated while the portal refund module is unavailable. Suppliers may claim IGST refund on exports, IGST refund for SEZ supplies, or refund of unutilized input tax credit by filing FORM GST RFD-01A with supporting documents and, for ITC claims, proof of debit (ARN) from the electronic credit ledger. Acknowledgment must be issued within 15 days, provisional refund within seven days, and final disposal within sixty days; rejected amounts are to be re-credited by order in FORM GST PMT-03 and communicated via FORM GST RFD-01B. Payments are effected by the respective central or state tax authority and all manual communications and register entries are required until the portal is functional.

Refund claims procedure for inverted duty, deemed exports and electronic cash ledger balances moves to manual filing and processing.
Manual processing is required for refunds relating to unutilized input tax credit from inverted duty structure, deemed exports and excess electronic cash ledger balances, to be filed in FORM GST RFD-01A (monthly, or quarterly for GSTR 1 quarterly filers). Applicants must have filed GSTR 1 for the period and a valid prior GSTR 3B; provisional refunds require a manual undertaking to repay with interest if credit conditions are unmet. Statements 1 and 1A (inverted duty) and Statement 5B (deemed exports) must be furnished, and Central and State authorities shall nominate nodal officers to exchange sanction orders and facilitate payment.

Manual processing of GST refund claims: temporary procedure mandates form filing, ARN debit, timelines and ledger adjustments.
Manual filing and processing of refund claims for zero-rated supplies is mandated until the refund module is available. Exporters' shipping bills serve as refund applications where applicable; other claims must use FORM GST RFD-01A with submission of a portal-generated ARN for ITC claims. Offices must enter applications in a refund register, issue FORM GST RFD-02 within fifteen days, issue a single deficiency memo (FORM GST RFD-03), grant provisional refund in FORM GST RFD-04 within seven days, and complete final orders in FORM GST RFD-06 within sixty days. Rejections require re-credit by FORM GST PMT-03 and portal notification via FORM GST RFD-01B; payments are made by the respective central or state/UT tax authority.

Manual refund processing for inverted duty, deemed exports and cash ledger requires RFD-01A, specified statements and undertakings.
Manual filing and processing in FORM GST RFD-01A is mandated for refunds of input tax credit accumulated due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balance while the portal refund module is unavailable. Applicants must file GSTR-1 details and have filed a valid GSTR-3B for the prior period; provisional sanctions may be granted subject to a manual undertaking to repay refunded amounts with interest if entitlement conditions are later unmet. Specified statements (Statement 1, 1A, 5B) and prescribed undertakings are required, and State/Central authorities must exchange sanction documents within seven working days to effect payment.