Job work compliance: principal's responsibility for sending, documenting and tax consequences when statutory return timelines lapse.
Clarification on job work: job work is processing of goods owned by a registered principal who must maintain accounts and may send inputs or capital goods to a job worker without tax subject to conditions. The principal issues challans and files FORM GST ITC 04; e way bills apply as required. Supply made by the principal from the job worker's premises is treated as principal's supply and invoiced by the principal; the job worker invoices and pays GST for job work services if registered. Failure to return or supply within statutory periods causes deemed supply by the principal and tax (with interest) liability; ITC remains available to the principal and to a registered job worker.

Advance ruling applications: manual filing allowed until portal module is available; filing requires online payment of prescribed fee.
Manual filing is authorised for Advance Ruling applications and appeals while the portal module is unavailable: applications in quadruplicate in FORM GST ARA-01 and appeals in quadruplicate in FORM GST ARA-02 (applicant) or FORM GST ARA-03 (officer) must be physically filed at the jurisdictional Authority, accompanied by the prescribed fee which must be paid online via a generated temporary ID and challan; documents must be signed by authorised signatories and all annexures self-attested.

Maintenance of books of accounts: principals and auctioneers may keep additional-place records at principal place, subject to notification and ITC rules.
Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business; buyers storing purchases there must similarly disclose. Books of accounts are required to be maintained at each place, but where difficulties exist the principal or auctioneer may maintain records for additional place(s) at their principal place of business, provided they intimate the jurisdictional proper officer in writing. The principal or auctioneer may claim input tax credit subject to fulfillment of other statutory provisions. The clarification applies where goods are supplied only through auction and the auctioneer claims ITC for supplies received from the principal.

Supply on approval: GST applies at actual sale when a buyer selects an artwork displayed by a gallery.
Artworks moved by artists for display or on approval may be transported on a delivery challan (with e-way bill where applicable) and the tax invoice may be issued at the time of actual supply when the buyer selects the artwork. Transfers between States constitute inter-State supplies attracting integrated tax. Supply to a gallery for exhibition without consideration from the gallery is not a taxable supply; GST becomes payable only upon the buyer's selection and sale of the artwork.

Unutilized input tax credit refund eligibility affirmed for exporters of specified fabrics, excluding capital goods credit.
Clarification states that refunds of unutilized input tax credit for manufacturers exporting specified fabrics are allowable despite a notification restricting refunds under clause (ii) of the proviso to subsection (3) of section 54, because that restriction does not apply to zero-rated supplies (exports and SEZ supplies). Subject to subsection (10) of section 54, input tax credit on inputs (excluding capital goods) used to manufacture exported fabrics is eligible for refund; the circular is clarificatory and follows the Central Circular with para materia changes.

EOU procurement treated as deemed exports: prior Form A, endorsed tax invoices and monthly Form B digital records required.
Supplies to EOU/EHTP/STP/BTP units from the DTA are treated as deemed exports with refund claimable by supplier or recipient. The recipient must give prior intimation in Form A to the supplier and both jurisdictional GST officers; the supplier issues a tax invoice which the recipient endorses and circulates to the supplier and both officers, the endorsed invoice serving as proof of deemed export. Recipient units must maintain digital Form B records with an audit trail and submit a monthly digital copy to the jurisdictional GST officer by the 10th.

Movement of goods on approval basis may use delivery challan and issue tax invoice on delivery when supply is confirmed.
Where goods are moved for supply on approval basis within or outside the State, the supplier may transport them on a delivery challan with an e-way bill where applicable and issue the tax invoice after delivery if the buyer approves; the person carrying goods may carry the invoice book for issuance once supply is fructified. The circular construes relevant sub-rules of rule 55 and rule 138 and is clarificatory in nature.

Export under LUT: facility extended to most exporters enabling zero rating of exports subject to compliance and bond safeguards.
Extension of export without payment of integrated tax by furnishing a LUT is available to all registered persons except those prosecuted for offences involving substantial tax evasion. An LUT is valid for the financial year and is deemed accepted on online submission of FORM GST RFD-11 with ARN; no physical documents are required. Withdrawal of the facility follows failure to meet export timelines or pay required tax, after which exports must be on payment of integrated tax or under bond with bank guarantee. Ineligible LUTs may be rejected ab initio.

Effective tribunal representation requires prior case preparation, coordinated State Representation, and structured review of revenue-significant appeals.
Effective representation before the Commercial Tax Tribunal requires prior study of hearing-listed cases, proper coordination among nominated officers, and continuity in State Representation. Where no regular State Representative is available, the senior-most and experienced Deputy Commissioner should be assigned long-term duty, and in revenue-significant matters the concerned Deputy Commissioner may also assist. Earlier headquarters instructions for zonal committee-based scrutiny of appeals, identification of legal issues, and preparation of written submissions are reiterated, with regular compliance and reporting to the Case Section.

GST taxpayer facilitation centre monitoring and issue redressal assigned through a designated officer and email mechanism.
Authorization is issued for monitoring the District Level Service/Facilitation Centre at Kar Bhavan, Agartala, and for handling the specified email-id so that GST-related issues raised by taxpayers can be received and resolved through the facilitation mechanism. The order is made in consequence of the transfer of the earlier Superintendent of Taxes and supersedes the previous order dated 05.01.2019.

Nature of supply of Priority Sector Lending Certificates clarified; states directed to adopt central circular for uniform GST treatment.
The Department of Revenue, Tax Research Unit issued a clarification on the GST characterisation of Priority Sector Lending Certificates (PSLC) to ensure consistent treatment across field formations; the Chief Commissioner of State Tax directs all state tax officers to follow that circular for uniform implementation in assessment, registration and other GST processes concerning PSLCs.

Uniformity in GST implementation: Tripura mandates adherence to central corrigendum under section 168 for all tax officers.
Direction that all state tax officers must follow the Corrigendum to Central Circular No. 76/50/2018 GST, annexed to this communication, to ensure uniform implementation of GST provisions in Tripura, issued under the administrative powers of section 168 of the Tripura State Goods and Services Tax Act, 2017.

GST registration verification compliance tightened, with strict scrutiny of applications, premises surveys, and full adherence to headquarters circulars.
Registration verification under GST required strict scrutiny of all applications received after 1 November 2018, including survey of the declared business premises, in accordance with Headquarters circular instructions. The Commissioner noted substantial shortfall in verification activity and non-compliance by subordinate and supervisory officers with the verification regime. Detailed directions for cases where a firm is not found in existence or no business activity is found at the declared place of business were reiterated, and cent per cent compliance with the relevant circulars was directed to be ensured.

Treatment of sales promotion schemes under GST requires uniform adherence to the issued clarification for consistent application.
Clarification directs application of the Central Board's Circular No. 92/11/2019 GST on the treatment of sales promotion schemes under GST as the operative guidance for uniform implementation, and, invoking section 168 of the Tripura GST Act, instructs all subordinate tax officers to follow that clarification to ensure consistent application across the State.

Penalty waiver for mismatch objections may apply after voluntary payment of tax, interest, and proof before hearing.
Penalty waiver in 2A and 2B mismatch objection cases may be considered where the mismatch amount does not exceed Rs. 10,000. The dealer must voluntarily deposit the due tax and accrued interest before the hearing date and submit proof of payment. Subject to these conditions, the Special Objection Hearing Authority may consider waiving the penalty to reduce avoidable litigation and objection pendency.

Retrospective corrigendum corrects the cited order in a prior Uttar Pradesh GST circular and substitutes the proper reference.
Corrigendum correcting a reference in a prior Uttar Pradesh GST circular, substituting the cited Government Order with the Order of the Commissioner, Commercial Tax, Uttar Pradesh No. GST-2018-19/F.No. 509/1197 dated 05.02.2019. The correction is stated to operate retrospectively and is to be read as part of the earlier circular from the beginning.

Refund eligibility for exporters receiving capital goods under EPCG clarified, affecting IGST refund claims and application procedure.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit fresh filings; in these cases re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is developed, and separate instructions will address instances where re-credit has already occurred. Amendments clarify that exporters who imported under certain customs notifications remain eligible for IGST export refund until the specified notification, while exporters receiving capital goods under the EPCG Scheme remain eligible thereafter.

Inter-state supply of PSLCs: IGST applies to trading over e Kuber, except where CGST/SGST already paid.
PSLC trading between banks on the RBI e Kuber portal is treated as a supply of goods in the course of inter State trade, making IGST payable on such supplies for the periods considered. Earlier allocation of tax liability - seller under forward charge initially and buyer under reverse charge thereafter - is acknowledged, but banks that have already paid CGST/SGST (or CGST/UTGST) need not pay IGST on those transactions.

Sales promotion schemes under GST clarified: free samples not supply; BOGO taxed; discounts valuation and ITC rules explained.
Clarifies GST treatment of sales-promotion schemes: free samples and gifts without consideration are not 'supply' (except Schedule I) and ITC on related inputs is disallowed unless Schedule I applies; BOGO offers are treated as multiple supplies priced as one with tax determined by composite/mixed supply analysis and ITC allowable for related inputs; invoice-level discounts satisfying section 15(3) are excluded from value and permit ITC adjustment, while secondary post-supply discounts via credit notes can be issued commercially but are not excluded from taxable value.

GST valuation excludes Tax Collected at Source as an interim levy, clarifying its non-inclusion in taxable value.
GST valuation for supplies involving Tax Collected at Source (TCS) under the Income Tax Act is clarified by corrigendum to the earlier circular. The revised position states that, for determining the value of supply under GST, TCS is not to be included because it is an interim levy on possible income and does not have the character of a tax on goods. The clarification revises the earlier statement that had treated TCS as part of the taxable value merely because the amount payable to the supplier was described as inclusive of TCS.