Specification of Authorized Officers delegates GST functions to designated tax officers, limited to their territorial jurisdiction.
The Commissioner of State Tax delegates specified functions under the Haryana GST Act, assigning duties to designated tax officers and restricting performance of those functions to their territorial jurisdiction. Delegated functions include purchase of goods and services from taxable persons, filing appeals to the Appellate Authority and Appellate Tribunal, taking samples, and publication of information, with assignments matched to officer designations such as Deputy Commissioner, Joint Commissioner, Additional Commissioner, and Excise & Taxation Officers.

Haryana GST proper officer assignments allocate departmental functions to specified officers, subject to territorial jurisdiction and prior order date.
The Commissioner of State Tax assigns functions under the Haryana GST Act to specified officer designations by mapping individual Sections and Rules to Deputy Commissioners, Joint/Additional Commissioners, Excise & Taxation Officers and Assistant Officers, subject to territorial jurisdiction and, in some cases, higher administrative approval; the order substitutes an earlier specification and operates from the earlier order's operative date.

Waiver of interest and penalty on tool sales applies only where excess tax was not recovered from buyers.
Waiver of interest and penalty on the sale of all types of tools during the period from 30.09.2008 to 13.02.2015 is directed for outstanding tax demand, including tax charged above 4% tax plus applicable additional tax, where traders have not recovered the excess tax amount from buyers or consumers during that period. Amounts already recovered are not to be refunded, and the concerned tax assessing officer is empowered to pass the waiver order.

State Tax officer designations clarified for GST notices, orders, and official correspondence under Uttar Pradesh tax administration.
Clarification is issued on the designation of departmental officers under the Uttar Pradesh Goods and Services Tax Act, 2017. Officers appointed under the Uttar Pradesh Value Added Tax Act, 2008 are deemed appointed under the GST Act, and for legal notices and legal orders under the GST laws, the designations State Tax Officer, Assistant Commissioner State Tax, Deputy Commissioner State Tax, Joint Commissioner State Tax, Additional Commissioner State Tax and Commissioner State Tax are to be used. In office names and correspondence, the word Commercial Tax is to be used instead of State Tax.

LAN infrastructure verification in GST offices required location-wise node counting, reporting, and compliance with prescribed network standards.
Physical verification of working LAN nodes was directed in Uttar Pradesh Commercial Tax offices to strengthen GST network infrastructure and ensure smooth functioning of computerized offices. Zonal Additional Commissioners were required to submit, in the prescribed format, location-wise details of existing working nodes and required new nodes, with assistance from service integrator personnel and computer operators, by 12-12-2017. The circular also prescribed office-wise node standards, excluded certain local switches from working-node counts, and required distance assessment for fiber cable LAN arrangements in multi-storeyed offices.

GST taxpayer jurisdiction allocation in Uttar Pradesh divided between Central and State Governments by turnover-based lists.
Taxpayers registered in Uttar Pradesh were divided between the Central Government and the State Government pursuant to GST Council directions and a State Level Committee decision. The allocation was made on the basis of turnover, with separate jurisdictional lists for taxpayers having turnover above Rs. 1.50 crore and those having turnover up to Rs. 1.50 crore. The relevant taxpayer lists were published in annexures for Central and State jurisdiction and made available on the departmental GST portal.

Brand name actionable claim: voluntary forfeiture plus affidavit and unit-container marking prevents GST liability under notification.
GST is chargeable on a brand name only where an actionable claim or enforceable right exists; GST will not apply if the person packing goods in unit containers voluntarily forgoes such claim or right. Relinquishment requires (a) filing an affidavit with the jurisdictional State tax commissioner affirming voluntary forfeiture and (b) printing on each unit container, in indelible ink in English and the local language, a statement that the packer has foregone the actionable claim or enforceable right. Departmental officers must accept reported affidavits and compliances.

New Head of Account for GST collection charges requires departments to seek grants and reclassify related expenditures.
Introduction of Major Head 2043 - Collection charges under State Goods and Services Tax effective 01-12-2017 replaces earlier Major Heads for GST-related departmental administrative and collection expenditures; Minor, Detailed and Object Heads remain unchanged. Controlling Officers and DDOs must seek grants under 2043 from 01-12-2017, re-present bills rejected for incorrect Head after ensuring grant release, and submit consolidated details of grants released up to 30-11-2017 and corresponding expenditure by Object Head to the Commissioner's office to enable further grant release.

Centralized bill collection and verification under GST to match consumer bills with returns and curb tax evasion.
A centralized bill collection and verification mechanism is instituted under GST to enable online collection of consumer bills from the public, facilitate matching of reported supplies with returns, and support detection of tax evasion. A Centralized Bill Collection Centre is established to receive bills through a designated WhatsApp number and email address, assign each bill a Unique Identification Number, and forward the bills to the concerned officers for action. Bills bearing GSTIN/TIN are to be verified with GSTR-1/3 returns within two months, bills under the Composition Scheme within the next quarter, and bills without GSTIN/TIN within one month, with reporting at each stage.

Nodal officer nomination to monitor SGST notifications and ensure soft copy transmission to the Council Secretariat.
The Commissioner designates Shri. C. Lima Imsong as the nodal officer to monitor issuance of SGST notifications and ensure their availability in soft copy to the GST Council Secretariat, providing the officer's contact details and directing coordination with the Council Secretariat email; Shri. Mahesh Singarapu is named as an additional contact for clarifications.

Composition scheme eligibility clarified: exempt interest and discount income excluded from turnover for scheme qualification.
Clarifies that suppliers of goods or services covered by clause (b) of paragraph 6 of Schedule II who also provide exempt services, including interest or discount on deposits, loans or advances, are not disqualified from the composition scheme if other conditions are met; and directs that value of such exempt services (including interest or discount) shall be excluded from aggregate turnover when determining composition scheme eligibility.

GST refund receipt procedure sets out user creation, endorsement, and acknowledgement generation for manual refund applications.
Procedure is prescribed for generating and issuing receipts for manual refund applications relating to zero-rated supplies under GST. Each location's Local Administrator must create a user in the departmental refund module for the relevant assessment office, nominate an employee to generate refund receipts, and set up login access through the departmental portal. Before receipt generation, the refund application must be endorsed by the Assessing Officer or, if absent, another sector officer. The authorised user then enters the GSTIN and refund details, and the system generates a unique acknowledgement number and printable receipt. The process applies only to GST refund applications, not VAT refunds.

Recovery certificate reconciliation through coded Excel reporting standardizes module data, rectifies discrepancies, and requires full record-based verification.
Recovery certificates of Rs. 50 lakh and above are to be reconciled with the Vyas Central Module by preparing division-wise and officer-wise Excel sheets from the module-generated list and reporting the present status of each certificate to headquarters by the stipulated date. The instruction requires that all corrections, updates, and reason entries be made only in the designated Excel columns using prescribed codes and annexures, with zero or nil entered as "00" and the remaining or corrected amount recorded in full rupees in the final amount column.

Manual refund processing for zero-rated supplies: filing, provisional and final sanction procedures with ledger debit and re-credit steps.
Manual procedure requires shipping bills to serve as refund applications for exported goods subject to valid returns; other zero-rated refunds use printouts of FORM GST RFD-01A and supporting documents filed with the jurisdictional proper officer. Refunds of unutilized input tax credit must be filed on the portal to generate an ARN and debit the electronic credit ledger, then submitted manually with evidence. Acknowledgement (FORM GST RFD-02) is issued within 15 days, provisional refund within 7 days, and final disposal within 60 days; rejected debits are re-credited by order in FORM GST PMT-03 and credited via FORM GST RFD-01B.

E-way bill threshold revision and GSTN blocking facility tighten compliance for specified goods movements in Uttar Pradesh.
Revised e-way bill and TDF-01 thresholds were prescribed in Uttar Pradesh for specified movements of taxable goods, including inter-State inward supplies, specified intra-State and outward movements of mentha oil, menthol, DMO, supari, iron and steel, edible oils and vanaspati ghee, e-commerce deliveries, and transportation from one place outside the State to another place outside the State. A facility was also introduced on the GSTN portal enabling the concerned tax assessment officer to block a trader's e-way bill access where the trader appears to be involved in tax evasion through the e-way bill mechanism.

GSTIN data activation procedure streamlines e-way bill and TDF registration through portal verification and OTP-based authentication.
Procedure is prescribed for activating GSTIN data on the departmental portal for e-way bill and TDF registration where a registered trader's GSTIN does not appear for online registration. The trader must enter the GSTIN firm's legal name, registered mobile number, registered e-mail and firm location, and must verify the mobile and e-mail through OTP. The application is then verified by the concerned tax assessment officer through the GST.gov.in search tax payer link, and approval is granted only after verification; if the portal details differ from GSTN records, the application is rejected.

Advance Ruling procedure permits manual filing with online fee payment, prescribed forms, signatures and jurisdictional submission.
Manual filing of Advance Ruling applications and appeals is authorised where the common portal lacks the module; applications (FORM GST ARA-01) and appeals (FORM GST ARA-02) must be filed in quadruplicate, accompanied by online fee deposits made after generating a temporary portal ID and OTP, while officer-filed appeals use FORM GST ARA-03 without fee. Submissions must be signed as specified for different legal entities, self-attested, and lodged at the jurisdictional State Authority or Appellate Authority; additional sheets may be used if form space is insufficient.

Manual refund filing for inverted duty structure, deemed exports and ledger balances allows provisional sanction with undertakings for compliance.
Manual processing is authorised for refunds due to inverted duty structure, deemed exports and excess electronic cash ledger balances until portal functionality exists. Refunds must be filed in FORM GST RFD-01A (monthly, or quarterly where GSTR-1 quarterly filing is permitted) after furnishing GSTR-1 and with a valid prior GSTR-3B. Provisional sanction may be granted subject to a manual undertaking to repay refunded amounts with interest if ITC entitlement conditions are not met. Specific statements (Statements 1, 1A, and 5B) and documentary undertakings are required for inverted duty and deemed export claims.

Maintenance of books of accounts: centralised recordkeeping allowed with written intimation, preserving input tax credit eligibility.
Principals and auctioneers must declare warehouses storing tea, coffee, rubber, etc. as additional places of business, and buyers storing purchased auction goods there must do likewise. Books of account should be maintained at each additional place; however, where difficulties arise they may be maintained at the principal place of business if the taxpayer notifies the jurisdictional proper officer in writing. Input tax credit remains available subject to other Act provisions and rules. The clarification applies where the auctioneer claims input tax credit on supplies from the principal before auction and the goods are supplied only through auction.

Inter-State supply: artworks moved for exhibition attract integrated tax; GST payable upon actual sale when buyer selects artwork.
Artworks transported for exhibition on approval may be moved on a delivery challan (with e-way bill where applicable) and a tax invoice need only be issued at the time of actual supply when the buyer selects the artwork. Movements between States are inter-State supplies attracting integrated tax. Consignment of artworks to galleries without consideration does not constitute supply until the artwork is sold.