Refund procedure for inverted tax credit clarified: claim under "any other" and follow prescribed debit and issuance steps.
Where portal validation blocks refund of accumulated ITC for periods in which ITC required to be lapsed was reversed, taxpayers may, as a one-time measure, file FORM GST RFD-01A under the "any other" category for the same period with all statutory documents; the proper officer will calculate admissible refund under rule 89(5), require debit from the electronic credit ledger via FORM GST DRC-03, and on proof of debit issue the refund order and payment advice. Late reversals attract interest until reversal date.

Transfer of input tax credit allowed to transferee when a sole proprietor's business continues after death; file ITC 02 before cancellation.
Death of a sole proprietor is treated as transfer of business permitting transfer of unutilized input tax credit to the transferee who continues the business. The transferee must register citing death of the proprietor, file FORM GST ITC-02 for the registration to be cancelled, and submit ITC-02 before filing the cancellation application; accepted credits will be credited to the transferee's electronic credit ledger. Transferor and transferee are jointly and severally liable for tax, interest, or penalties due from the transferor, and the person continuing the business after death is liable for amounts due from the deceased.

Registration verification: fresh GST applications may be rejected if prior cancelled registrations and unresolved violations persist.
Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for noncompliance under section 29(2)(b) and (c); failure to apply for revocation and continuance of disqualifying conditions is a deficiency under rule 9 permitting rejection. Officers must compare present application fields in FORM GST REG 01 with portal records of earlier registrations, verify details of proprietors/partners/directors against cancelled registrations to detect suppression, and require satisfactory justification before admitting a new registration.

Refund of input tax credit: portal workaround permits "any other" filing and officer-verified debit for admissible refunds.
A one-time procedural remedy allows taxpayers who reversed lapsed ITC in returns but face portal validation limits to claim refunds of accumulated ITC under the "any other" category in FORM GST RFD-01A for the same period, submitting required documents; the proper officer will calculate admissible refund under Rule 89(5), request debit from the electronic credit ledger via FORM GST DRC-03, and upon proof of debit issue refund order and payment advice. Subsequent period claims use the standard refund category. Late reversals may attract interest and refunds are payable after reversal and interest payment. Exports involving supplier benefit notifications are claimable under Rule 89(4B) using the same procedure. Corrected applications after deficiency memos may be re-submitted under the original ARN for processing.

Tax Collected at Source exclusion: TCS is not includible in GST taxable value, treated as an interim levy.
The corrigendum states that Tax Collected at Source (TCS) under the Income Tax Act is an interim levy on potential income and not a tax on goods, and therefore TCS shall not be includible in the taxable value for GST determination; stakeholders may report implementation difficulties to the issuing authority and a similar corrigendum has been issued by the central GST policy wing.

Inter state supply: IGST applies to Priority Sector Lending Certificate trading, with exceptions for prior CGST/SGST payments.
The supply of PSLCs between banks is treated as a supply of goods in the course of inter State trade or commerce, and IGST is payable on PSLC traded over the RBI e Kuber portal for the periods considered. Banks that have already paid CGST/SGST on such supplies shall not be required to pay IGST for amounts already discharged; implementation difficulties may be reported to the department.

Transfer of input tax credit on death of sole proprietor requires prescribed filings for transferee to claim unutilized credit.
Transfer of unutilized input tax credit is permitted when a sole proprietor's business is continued by a transferee or successor after the proprietor's death. The transferee must register by filing FORM GST REG-01 with reason "death of the proprietor," and the legal heirs may file FORM GST REG-16 to cancel the transferor's registration linking the GSTINs. The transferee must file FORM GST ITC-02 for the registration being cancelled before applying for cancellation; upon acceptance the unutilized credit is credited to the transferee's electronic credit ledger. The transferee and transferor are jointly and severally liable for any tax, interest or penalty due.

Registration verification: fresh GST applications may be rejected where cancelled registration remains unrevoked and disqualifying conditions persist.
Proper officers must exercise caution when processing fresh registration applications filed on the same PAN where an earlier registration exists or was cancelled; failure to apply for revocation while disqualifying conditions continue shall be treated as a deficiency. Officers should scrutinise FORM GST REG 01 entries, compare applicant details with cancelled registrations via the common portal, and, if unsatisfied with explanations or documents, consider rejection of the fresh registration on the ground of deficiency.

Refund of accumulated ITC: procedural remedy allows one time "any other" filing and DRC-03 debit before refund order.
Procedural clarifications for refund claims of accumulated input tax credit: where portal validation prevents claiming accumulated ITC after reversal under the cited notification, taxpayers may file a one time refund application under "any other" in FORM GST RFD-01A for the same period with all requisite documents; the proper officer will calculate admissible refund under rule 89(5), require debit via FORM GST DRC-03, and then issue FORM GST RFD-06 and FORM GST RFD-05. Late reversals attract interest under section 50(1) and refunds remain subject to reversal and interest payment. Merchant exporters and cases of recredit after deficiency memos are given analogous procedural directions.

GST treatment of sales promotion schemes clarified, addressing taxability, valuation and input tax credit implications for suppliers.
The notice clarifies GST taxability, valuation and input tax credit consequences for suppliers in relation to sales promotion schemes, specifically addressing free samples and gifts, buy one get one offers, discounts including 'buy more, save more', and secondary discounts, and directs field formations and trade associations to follow the CBIC circular to ensure uniform implementation.

Suspension of registration frees taxpayers from routine GST compliances while cancellation proceedings are pending under amendment.
The KGST Amendment Act changes detention and registration procedures: the payment window for proposed tax and penalty on seized goods is extended to fourteen days from the detention order in FORM GST MOV-06, after which a notice proposing confiscation and penalty may be issued; FORM GST MOV-08 and FORM GST MOV-09 are revised accordingly. The amendment also provides for suspension of registration during cancellation proceedings, suspending routine compliance including return filing while preserving the obligation to file a final return.

Tax Collection at Source obligation: Tea Board must collect TCS from sellers and auctioneers on respective net values.
The Tea Board, as an electronic commerce operator running an auction platform and holding consolidated payments in an escrow account, must collect Tax at Source (TCS) under section 52 of the KGST Act: (i) from sellers (tea producers) on the net value of supply of goods (tea); and (ii) from auctioneers on the net value of supply of services (brokerage).

Agent classification determines whether interest charged by a del credere agent is included in the taxable value of goods.
Classification of a del credere agent under Para 3 of Schedule I depends on invoicing: supplier issued invoices (even via DCA) mean the DCA is not an agent; DCA issued invoices mean the DCA is an agent. If the DCA is not an agent, loans/interest by DCA are independent supplies by the DCA and interest is not includible in the supplier's goods value. If the DCA is an agent, credit extended is subsumed into the goods supply and interest must be included in taxable value under section 15(2)(d).

E-way bill requirement for goods stored in transporter's godown; declaring the godown as additional place of business ends e-way validity.
A valid e-way bill must accompany goods stored in a transporter's godown prior to delivery. If the consignee declares the transporter's godown as an additional place of business (with the transporter's concurrence), transportation is deemed concluded on arrival at that godown and e-way validity need not be extended. Subsequent movement from that godown to other recipient premises will require a new valid e-way bill. Transporters providing storage must register and maintain warehouse-keeper records; recipients must maintain prescribed accounts, which may be kept at their principal place of business.

Partial tax refund entitlement for Canteen Stores Department requires invoice-based quarterly claims with prescribed documentation and processing.
Canteen Stores Department is entitled to a 50 per cent refund of tax paid on inward supplies supplied to Unit Run Canteens or authorized customers, claimed on an invoice basis quarterly via FORM GST RFD-10A with specified documents including undertakings, GSTR-3B, GSTR-2A, attested invoices not in GSTR-2A, and bank details; the proper officer must acknowledge or issue one deficiency memo within fifteen days, validate returns on the portal, scrutinize filings, and issue sanction or rejection orders in prescribed forms with separate payment processing by State and Central authorities communicated within seven days.

Refund procedure clarified: submission of GSTR-2A and order of electronic credit ledger debits for ITC refunds.
Refund claims must be accompanied by a print-out of FORM GSTR-2A and a manual invoice statement (Annexure-A); the proper officer may rely on GSTR-2A as evidence of supplier accounting and shall not insist on invoices present in GSTR-2A. Refundable unutilized ITC is the least of the rule defined formula, period-end ledger balance after return, and ledger balance at filing; debits must be sequenced: integrated tax first, then central and state/UT tax equally, with cross ledger adjustments. Re credit and recovery procedures for rejected refunds, scope of rule 96(10) restrictions, disbursal obligations, deficiency memo treatment, and per head minimum refund threshold are also clarified.

Principal-agent representation determines deemed supply under GST when agent issues invoice in own name, triggering registration where supplies are taxable
The circular clarifies that a transfer between a principal and an intermediary is deemed to be a supply under Schedule I only when the intermediary acts in a representative capacity to supply or receive goods on behalf of the principal, with the operative indicator being whether the intermediary issues the invoice and transfers title in his own name. Pure facilitation or procurement where the principal's name appears on invoice does not attract the deemed-supply rule; services remain subject to consideration. Compulsory registration arises when taxable supplies are made on behalf of taxable principals, while agricultural commission agents may be exempt where principals are non-taxable or supplies are exempt.

Inter State treatment of supplies to SEZ: services treated as inter State; zero rating and refund require authorised operations endorsement.
Services to a SEZ developer or unit (including accommodation, conferencing and banqueting) are treated as inter State supplies under the specific SEZ provision; supplies to SEZs are zero rated but refund of unutilized input tax credit or IGST is available only when received for authorised operations with an endorsement by the specified officer of the Zone. Fabric processors providing job work services qualify for refund under the inverted duty structure because their output is service, not goods.

Supply definition: moulds and dies provided free do not constitute supply, affecting valuation and input tax credit.
Moulds and dies provided free by an OEM to an unrelated component manufacturer are not a supply and do not trigger reversal of input tax credit, nor are they includible in the component manufacturer's transaction value; if contractually the component manufacturer is treated as owner, amortised cost must be added and OEM must reverse ITC. Servicing with separately invoiced goods and services is taxed at separate rates; auction participants may declare warehouses as additional places of business and maintain books accordingly; e-way bills are required for interstate transit and for railway delivery at time of delivery.

IT grievance redressal mechanism enables relief and waiver recommendations for taxpayers affected by portal glitches.
An IT-Grievance Redressal Committee-led mechanism addresses systemic GST Common Portal failures preventing class-based filings: nodal officers receive applications with evidence of bonafide attempts; GSTN verifies records, identifies widespread issues, and forwards suggested remedies to the committee, which may approve, modify, and direct implementation. Relief can include permitting delayed filing or amendments and recommending waiver of fines and penalties to the Government; High Court decisions not case-specific may be implemented through this procedure.