Transfer of input tax credit on death of sole proprietor allowed to transferee if business continues, with prescribed filing steps.
Permits transfer of unutilized input tax credit in the electronic credit ledger to a transferee/successor when a sole proprietor dies and the business is continued. The transferee/successor must register-citing death of proprietor-and file FORM GST ITC-02 electronically before applying for cancellation, linking the transferor's GSTIN; upon acceptance, the specified unutilized ITC is credited to the transferee. The transferee/successor is jointly and severally liable for tax, interest or penalty due from the transferor, and the person who continues the business after death remains liable for outstanding liabilities.

Registration verification: officers may reject fresh GST applications when earlier cancelled registrations remain unrevoked and violations persist.
Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for non-compliance; concealment of material information or failure to apply for revocation when disqualifying conditions under section 29(2)(b) and (c) persist constitutes a deficiency under rule 9 and may warrant rejection. Officers should verify prior registration status and applicant particulars via the common portal and reject applications if explanations or documents are unsatisfactory and disqualifying conditions remain.

Refund of accumulated input tax credit: portal workaround permits filing under 'any other' with debit via electronic credit ledger required.
Where taxpayers reversed ITC in their returns but seek refund of accumulated ITC for the same period, they must file the refund application under the category "any other" in FORM GST RFD-01A for that tax period, furnish all required statements and declarations, and the proper officer will compute admissible refund under rule 89(5) of the HGST Rules, request debit from the electronic credit ledger, and then issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest; merchant exporter refunds under rule 89(4B) follow the same "any other" filing and debit procedure. Corrections after deficiency memos may be re submitted using the original ARN.

Input Tax Credit transfer on death of a proprietor clarified for GST administration and applied under Uttar Pradesh law.
Input tax credit transfer after the death of a firm proprietor is clarified by reference to a Central GST circular, and the same clarification is made applicable under the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular for information and for corresponding action by subordinate officers, indicating that the state tax administration is to apply the stated position in the same manner.

New GST registration verification aligned with central circular for consistent application under the Uttar Pradesh GST framework.
Verification of applications for grant of new registration under the Uttar Pradesh Goods and Services Tax framework is aligned with the central circular on the subject. The facts and procedure stated in that circular are stated to apply under the Uttar Pradesh GST Act and Rules, and a copy is forwarded for implementation by subordinate officers.

Refund-related GST clarifications extended to Uttar Pradesh for uniform implementation under the State GST framework.
Refund-related clarifications issued under the central GST circular are made applicable to the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular to field officers and directs that subordinate officers be informed and instructed to act accordingly. It functions as an administrative instruction for uniform implementation of refund-related clarification within the State GST framework.

Amnesty scheme for settlement of arrears: waiver of interest and penalty on principal payment, conditional on withdrawing appeals.
The Amnesty Scheme authorises one-time settlement of arrears under multiple state and central sales tax statutes by payment of principal with waiver of interest and penalty (with a specified exception for Kerala General Sales Tax where interest remains payable), subject to filing a prescribed application, verification by the assessing authority, and payment in lump sum or up to six instalments. Acceptance requires unconditional withdrawal of all appeals and leads to confirmation or revocation by the authority; revenue recovery cases are eligible and prior payments are credited against tax (excluding penalty and interest).

Refund of input tax credit: portal procedures adjusted to allow claims under any other category with DRC 03 debit.
Provides remedial procedures for refund claims of accumulated input tax credit where portal validation prevents full claim: taxpayers may, as a one-time measure, file the refund for the same tax period under the "any other" category in FORM GST RFD-01A with all required documents; the proper officer will compute admissible refund per the refund-calculation rule, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue the refund order and payment advice once proof of debit is received.

Registration verification: treat failure to seek revocation while disqualifying conditions persist as deficiency and allow rejection.
Proper officers must treat failure to seek revocation of a cancelled registration while disqualifying conditions persist as a deficiency and compare new registration applications with earlier registrations on the same PAN via the common portal; where continuing noncompliance is found or explanations are unsatisfactory, the fresh application may be rejected under the rules dealing with deficient applications.

Transfer of input tax credit allowed to successor on death of sole proprietor; successor must file ITC-02 and assume liabilities.
Where a sole proprietor dies and the business continues, unutilized input tax credit may be transferred to the transferee/successor. The transferee/successor must register citing death of the proprietor, file FORM GST ITC-02 electronically for the registration being cancelled on account of death before filing the cancellation application, and upon acceptance the specified credit will be credited to the transferee's electronic credit ledger. The transferor and transferee/successor are jointly and severally liable for tax, interest and penalties due from the transferor.

Verification of GST registrations mandated: app-based field visits and prioritized inspections for newly registered taxpayers to record credentials.
Mandated physical post registration verification requires officers to visit business premises, verify uploaded documents, record geo coordinates, and upload field visit reports via the GST Pro module or mobile app; priority targets include registrants of sensitive commodities and those with atypical e way bill activity, with monthly reporting in Annexure II and supervisory review by DGSTOs.

Input tax credit apportionment by taxable and exempt construction area under Schedule II affects treatment of zero rated supplies.
For services under clause (b) of paragraph 5 of Schedule II, input tax credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined on the basis of the area of the complex, building, civil structure or part thereof that is taxable and the area that is exempt.

Inter state supply: IGST applies to trading of Priority Sector Lending Certificates, with CGST/SGST payments preserved.
PSLCs traded between banks on the RBI e Kuber portal are treated as supplies of goods in the course of inter State trade, making IGST payable for the relevant periods; banks that have already paid CGST/SGST for such transactions need not pay IGST for those payments.

Registration verification: new applications may be rejected when earlier cancellation conditions persist and revocation has not been sought
Proper officers must scrutinise fresh registration applications on the same PAN by comparing present application details with earlier registrations via the common portal; failure to apply for revocation of cancellation, when the conditions for cancellation under the OGST Act persist, is a deficiency and may justify rejection of the fresh registration under rule 9 of the OGST Rules if satisfactory explanation or documents are not furnished.

Transfer of input tax credit on death of a sole proprietor allows the successor to claim unutilized credit subject to prescribed filings.
The circular confirms that transfer of input tax credit includes transfers due to death of a sole proprietor and that a transferee or successor continuing the business may receive unutilized credit from the deceased proprietor's electronic credit ledger. The transferee must register citing death of proprietor, file FORM GST ITC-02 before applying for cancellation of the deceased's registration, and upon acceptance the specified credit will be credited to the transferee's ledger. The transferee/successor is jointly and severally liable for any tax, interest or penalty due from the transferor.

Tax treatment of sales promotion schemes clarifies supply classification and Input Tax Credit consequences under GST.
Clarification explains GST taxability, valuation and availability of Input Tax Credit for sales promotion schemes: free samples and gifts without consideration are not supplies (except under Schedule I) and attract no ITC for related inputs unless they qualify as supply; buy-one-get-one offers are treated as multiple supplies with tax determined by composite/mixed supply rules and ITC available for related inputs; invoice-discount and pre-established volume discounts can reduce taxable value if statutory conditions are met, while secondary post-supply discounts issued by credit note do not reduce value unless statutory conditions apply.

Transfer of input tax credit: central clarification adopted directing uniform implementation on death of a sole proprietor.
Transfer of input tax credit upon the death of a sole proprietor: state tax officers are directed to apply the central administrative clarification concerning succession, follow specified procedural steps for documentation and ledger adjustment, and ensure uniform implementation across field formations so eligible transferees can access the remaining input tax credit under GST rules.

Verification of registration applications: central clarifications must be followed to ensure uniform application across state tax field formations.
The State tax administration directs field officers to adopt and implement the central GST policy wing's clarifications on verification of new registration applications, requiring Additional Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax to follow the procedures and standards set out in the central circular so as to ensure uniform implementation of verification processes across all field formations.

Transfer of input tax credit on death of a sole proprietor allowed, subject to specified registration and ITC-02 filing procedures.
Unutilized input tax credit of a sole proprietor who dies may be transferred to the transferee/successor by the transferee filing FORM GST ITC-02 electronically in respect of the registration to be cancelled on account of death; FORM GST ITC-02 must be filed before filing the cancellation application (FORM GST REG-16) that links the transferor and transferee GSTINs. The transferee/successor and transferor are jointly and severally liable for any tax, interest or penalty due from the transferor, and the transferee must obtain registration citing death of the proprietor when filing FORM GST REG-01.

Registration verification: compare new GST applications with prior cancelled registrations to prevent evasion and allow rejection where deficiencies persist.
Proper officers must compare new registration applications with portal records of earlier registrations on the same PAN, verify reasons for prior cancellations and whether revocation of cancellation was sought; non application for revocation while the conditions for cancellation continue is a deficiency under the RGST Rules and may justify rejection of the fresh registration under rule 9.