Tax Collected at Source exclusion: TCS under income tax not includible in GST taxable value as interim levy.
TCS under the Income Tax Act is not to be included in the taxable value of supply for GST because it is an interim levy not having the character of a tax; the corrigendum replaces the prior clarification that had treated TCS as part of the value payable to the supplier, affirming that TCS would not be includible in the determination of value of supply under GST.

Monetary limits for revision proposals are revised for departmental officers, with separate rules for provisional assessment orders.
Revised monetary limits are prescribed for departmental officers to file revision proposals where no legal issue is involved, based on the disputed amount determined by the department. Separate limits apply to Assistant Commissioners, Deputy Commissioners, Joint Commissioners (Executive), Additional Commissioners Grade-1, and the Commissioner. For provisional assessment orders, the Zonal Additional Commissioner decides filing of revision proceedings without any monetary limit, by a reasoned order kept in the assessment file.

Reporting of supplies to unregistered persons clarified for GSTR-3B and GSTR-1 under GST return rules.
Reporting of supplies made to unregistered persons in Table 3.2 of Form GSTR-3B and Table 7B of Form GSTR-1 is aligned with the Central GST circular issued on the subject. The clarification in that circular is stated to apply equally under the Uttar Pradesh SGST Act and Rules, and officers are directed to take necessary action accordingly.

Tax payment clarification on supplies from customs bonded warehouses guides uniform departmental implementation.
Clarification is issued on tax payment applicable to the supply of goods stored in customs bonded warehouses during July 2017 to March 2018. The communication forwards the Central Board of Indirect Taxes and Customs circular dated 18.02.2019 and directs subordinate officers to be informed and to take action accordingly. It operates as a departmental instruction for uniform implementation of the stated tax clarification.

Invoice compliance in inter-State supplies under Rule 46(n) extends to Uttar Pradesh SGST proceedings.
Compliance with Rule 46(n) of the CGST Rules, 2017 is required while issuing invoices for inter-State supplies. The circular dated 18.02.2019 is stated to apply equally to the Uttar Pradesh SGST Act and Rules. The circular is enclosed for circulation to subordinate officers with instructions to take necessary action accordingly and ensure adherence to the invoicing requirement.

Integrated Tax guidance for customs bonded warehouse supplies updated after the earlier circular was rendered ineffective.
Integrated Tax guidance on supply of goods from a customs bonded warehouse was modified after the earlier IGST circular was rescinded. The State tax office accordingly amended its prior communication so that the circulated circular would be treated as ineffective, aligning local guidance with the revised central GST position.

Inter state supply of Priority Sector Lending Certificates: IGST applies to e Kuber trading; prior CGST/SGST paid need not be duplicated.
Trading of Priority Sector Lending Certificates on the RBI e Kuber portal is a supply of goods in the course of inter state trade and accordingly IGST shall be payable on such supplies. Where a bank has already paid CGST/SGST (or CGST/UTGST) in respect of such trading, it shall not be required to pay IGST for that supply.

Tax collected at source excluded from GST valuation as an interim levy, not a tax, under revised circular.
For valuation under GST, Tax Collected at Source (TCS) under the Income Tax Act is not includible in the value of supply because it is an interim levy on potential income rather than a tax on goods; the earlier circular's instruction to include TCS in the taxable value is withdrawn and stakeholders are asked to report implementation difficulties.

Supply treatment under GST: whether promotional giveaways or discounts affect valuation and ITC availability for suppliers.
Clarification explains that free samples and gifts offered without consideration do not constitute supply except where covered by Schedule I, and ITC is disallowed for such distributions unless Schedule I applies. Buy-one-get-one offers are treated as multiple supplies charged at a single price, with tax treatment determined by composite or mixed supply rules; ITC is available for inputs used in such offers. Discounts shown on or agreed at supply can be excluded from value if statutory conditions and documentation are met; secondary post-supply discounts effected by credit notes do not qualify for exclusion and may be issued commercially.

IGST on PSLC trading applies as inter state goods supply, and prior CGST/SGST payment prevents further IGST liability.
PSLCs traded between banks on the RBI e Kuber portal are to be treated as a supply of goods in the course of inter State trade, and IGST is payable on such supplies. Prior arrangements had GST on PSLCs under forward charge for 1.7.2017-27.05.2018 and under reverse charge from 28.05.2018. Where a bank has already paid CGST/SGST or CGST/UTGST for a supply, it need not pay IGST in respect of that supply.

Export of services: contract value treated as export if IGST on imported services is paid and RBI permits retention.
Where an Indian exporter outsources part of services to a foreign supplier, the contract gives rise to a supply from the Indian exporter to the overseas recipient for the full contract value and an import of services by the Indian exporter for the outsourced portion. The Indian supplier must pay IGST under reverse charge on the imported portion and may claim input tax credit. The total contract value may be treated as export consideration despite direct payment to the foreign supplier if IGST on the import is paid and RBI permits retention of part of the consideration abroad.

Denial of composition option: effective date rules clarified, allowing retrospective denial from the date of contravention.
Rule 6 prescribes procedures for voluntary withdrawal (FORM GST CMP-04) and for administrative denial (notice, reply and order in CMP forms). Voluntary withdrawal takes effect from the date stated in the CMP-04 (not earlier than the financial year start); administrative denial may be effective from a date determined by authorities, including retrospective dates not earlier than the date of contravention. Tax, interest and penalty recovery proceedings cover the period from the date of contravention to the date of the denial order, and input tax credit on stock and capital goods is governed by the statutory credit provisions as of the day before the denial order.

Bill of supply requirement extended to persons paying tax under specified notification, clarifying invoice obligations for exempt or notified supplies.
Clarifies that the bill of supply requirement in clause (c) of subsection (3) of section 31 of the Nagaland GST Act, 2017 applies to a person paying tax under notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol.1) dated 07.03.2019, so such persons must issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by the notified tax scheme.

Bill of supply requirements extend to persons paying tax under the specified State Tax Rate notification.
Bill of supply requirements under the Tripura State Goods and Services Tax Act, 2017 apply to persons paying tax under the specified State Tax (Rate) notification dated 8 March 2019. Such persons must issue a bill of supply instead of a tax invoice, consistently with the invoice treatment for suppliers of exempt goods or services and persons paying tax under the prescribed composition-tax mechanism.

IGST on PSLC trading affirmed as inter state supply; prior CGST/SGST payments need not be re paid.
Trading of Priority Sector Lending Certificates on the RBI e Kuber portal is a supply of goods in the course of inter State trade or commerce; accordingly, IGST shall be payable on such supplies. Banks that have already paid CGST/SGST or CGST/UTGST for these transactions are not required to pay IGST in respect of those payments.

Treatment of sales promotion schemes under GST clarified; taxability, valuation and ITC consequences for samples, discounts and offers.
Free samples and gifts supplied without consideration are not treated as supply and do not attract ITC entitlement for the supplier unless the distribution qualifies as a deemed supply; buy-one-get-one offers are treated as multiple supplies for a single price with tax treatment determined by whether the arrangement is a composite or mixed supply, and suppliers may claim ITC for inputs used in such offers; discounts shown on invoice and pre-established volume discounts may be excluded from taxable value if statutory conditions are met, while secondary post-supply discounts not known at time of supply cannot be excluded though commercial credit notes may be issued.

IGST on PSLC trading applies as inter-state supply, with prior CGST/SGST payments protected for such trades on e-Kuber portal.
Supply of Priority Sector Lending Certificates traded over the RBI e-Kuber portal is a supply of goods in the course of inter-State trade or commerce, and IGST is payable on such supplies for the specified periods. Where a bank has already paid CGST/SGST or CGST/UTGST for such supplies, it shall not be required to pay IGST in respect of those supplies.

IGST on PSLC trading: inter State supply classification requires IGST, with credit for prior CGST/SGST payments.
Trading of PSLCs between banks on the RBI e Kuber portal is a supply of goods in the course of inter State trade, attracting IGST for both the earlier forward charge period and the subsequent reverse charge period; banks that have already discharged CGST/SGST or CGST/UTGST for such supplies shall not be required to pay IGST for amounts already paid.

IT grievance redressal mechanism governs GSTN technical issues and extends TRAN-1 filing deadline for affected taxpayers.
Implementation of an IT Grievance Redressal Mechanism for GSTN portal issues, limited to technical difficulties and not legal questions. Technical grievances are to be consolidated through designated nodal officers and forwarded to the IT Grievance Redressal Committee in the prescribed GSTN format. The deadline for filing TRAN-1 is finally extended to 31.03.2019 for taxpayers unable to file because of technical problems, and jurisdictional officers must send the relevant data in Excel format to the specified email address before that date.

Inter State supply treatment for warehoused goods: paying central plus state tax deemed compliant if equal to integrated tax.
Supply of goods deposited in customs bonded warehouses retained the character of inter State supply. For 1 July 2017 to 31 March 2018, portal limitations caused suppliers to pay central tax and state tax instead of integrated tax. As a one time exception, suppliers who paid central and state tax for such supplies during that period shall be deemed to have complied with the tax payment requirement provided the combined amount paid equals the integrated tax due.