Taxability of guarantees: personal and corporate guarantees treated as taxable supplies between related persons under GST.
Personal guarantees by directors are a supply of service between related persons even without consideration and are valued at open market value; where regulation prohibits any consideration to the director, the open market value may be treated as nil. Corporate guarantees by related companies or by a holding company for a subsidiary are also supplies between related persons and their taxable value must be determined under the statutory valuation provision amended to include a specific sub-rule for corporate guarantees, applied uniformly regardless of input tax credit availability. The corporate-guarantee valuation sub-rule does not apply to personal guarantees.

Place of supply clarified: default rule applies for transport, advertising distinctions and co location treated as hosting services.
Clarification: for transportation of goods (including mail/courier) where supplier or recipient is outside India, the default place of supply rule applies-location of recipient when available, otherwise location of supplier. In advertising, sale or grant of rights to use hoarding space is located at the immovable property; mere provision of display services is determined by the default rule. Co-location services are treated as hosting and IT infrastructure provisioning and usually follow the default rule (location of recipient), except where the arrangement is purely renting of physical space with basic infrastructure, in which case the immovable property's location governs.

Export of services via Special Rupee Vostro Accounts satisfies the IGST Act payment condition for export classification.
Payment received by Indian exporters of services in rupees from designated Special Rupee Vostro Accounts of correspondent banks, pursuant to the RBI A.P. (DIR Series) Circular and Foreign Trade Policy procedures, shall be treated as fulfilling the payment requirement in sub clause (iv) of clause (6) of section 2 of the IGST Act, subject to conditions and approvals under the FTP and extant RBI circulars and without prejudice to other legal permissions.

GST return scrutiny requires withdrawal of duplicate show-cause issues and personal hearing after the taxpayer response period.
GST return scrutiny for FY 2017-18 requires observance of the taxpayer's 30-day period for replying or making a representation to a show-cause notice. A personal hearing should be scheduled after the reply is filed or after expiry of that period, as applicable, and must be afforded before any adverse order. Notices covering issues already concluded through audit or return scrutiny must be withdrawn to the relevant extent after verification and recording of reasons. Taxpayers must be informed where proceedings are dropped.

GST taxability of personal and corporate guarantees applies centrally determined treatment for consistent State GST implementation.
Taxability of personal guarantees and corporate guarantees under GST is subject in Goa to the central GST position on those issues, which applies mutatis mutandis in implementing the Goa Goods and Services Tax Act, 2017. This applies the central treatment of guarantee-related GST issues within the State GST regime for corresponding State GST purposes and consistent administrative implementation.

Place-of-supply determination applies central GST clarifications mutatis mutandis to ensure uniform implementation under the State GST framework.
Place-of-supply clarifications issued within the central GST framework for various cases are adopted for application under the Goa Goods and Services Tax Act, 2017. The central clarification applies mutatis mutandis in Goa to secure uniform implementation of GST provisions concerning determination of the place of supply. Implementation difficulties may be brought to the notice of the Commissioner of State Taxes.

Export of services qualification is clarified through mutatis mutandis application of central guidance under the State GST framework.
Export of services under sub-clause (iv) of section 2(6) of the Integrated Goods and Services Tax Act, 2017 is addressed through adoption of central GST guidance under the Goa Goods and Services Tax Act, 2017. For uniform implementation, the clarification concerning export of services is made applicable mutatis mutandis under the Goa GST framework.

GST applicability clarifications for certain services require uniform adherence by State Tax field formations under implementation guidelines.
GST applicability clarifications for certain services are to be applied uniformly by State Tax field formations in Tripura. Specified State Tax officers are instructed, under the power to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017, to follow the annexed central guidelines concerning GST on certain services.

GST rate and classification clarifications require uniform application by State tax officers under the State goods and services tax framework.
GST rate and classification clarifications issued following the GST Council's 50th meeting are adopted for uniform implementation under the Tripura State Goods and Services Tax Act, 2017. State tax officers are directed to follow the central guidelines concerning GST rates and classification of specified goods, with the objective of maintaining consistency in administration across field formations.

GST refund eligibility aligns accumulated input tax credit with GSTR-2B and preserves export refunds after delayed compliance.
Refund of accumulated input tax credit for tax periods from January 2022 onwards is restricted to credit reflected in FORM GSTR-2B for the relevant or preceding tax periods and otherwise available to the applicant; previously disposed claims are not reopened. Exporters who subsequently export goods or realise export-service payment after the bond or Letter of Undertaking time limits may claim otherwise admissible refund of unutilised input tax credit and integrated tax paid, but not interest. Exported-goods value in adjusted total turnover follows the rule 89(4) Explanation.

Pre-audit and post-audit review: zonal and joint commissioners designated as approval authorities for NIC Portal GST audits.
The Commissioner, State Tax has nominated the Zonal Additional Commissioner and the Joint Commissioner (Tax Audit) to perform pre-audit and post-audit review functions on the Departmental (NIC) Portal in place of the Zonal and Local Audit Review Committees, to address administrative convenience and portal-related receipt and upload issues for selected audit firms, consistent with provisions in the Tax Audit Manual and the Model All India GST Audit Manual 2023 concerning a proper higher authority for approval.

GST audit completion deadline extended by three months for designated officers auditing specified businesses for the relevant financial year.
Commissioner of State Tax-cum-Secretary for Bihar grants a three-month extension under section 65(4) of the Bihar Goods and Services Tax Act, 2017, for completion of GST audits relating to financial year 2018-19. The extension applies to designated officers auditing specified registered business entities in Patna East and Darbhanga divisions, including DEN Networks Ltd, Orient Blackswan Pvt Ltd, Bajrang Prasad Agrawal, Vikash Kumar Gupta, Binod Kumar Sah, and Ram Akbal Sudhir Ghee Trading Company.

Input tax credit reversal required for ITC shown in GSTR 2A but unclaimed in GSTR 3B, with mandatory corrective filings.
Registered taxpayers whose ITC appears in GSTR 2A but is not claimed in GSTR 3B must be identified, issued advisories, required to claim the ITC in GSTR 3B for the relevant month and simultaneously effect the ITC reversal entry in GSTR 3B table 4(B)(1) pursuant to Rules 42 and 43; zonal offices must compile block wise lists, secure corrective filings, and submit daily progress reports to headquarters in the prescribed format.

Total input tax credit governs interest calculation for wrongful IGST availment; interest applies only where combined ledger falls short.
Total input tax credit across IGST, CGST and SGST in the electronic credit ledger is to be treated as the available balance for computing interest on wrongful availment and reversal of IGST credit under rule 88B(3) and section 50(3). No interest arises if, from availment until reversal, the combined ITC balance never falls below the wrongly availed amount; when it does fall below, the extent of deemed utilization equals the shortfall and interest is chargeable to that extent. Compensation cess credit is excluded from this calculation.

Refund procedure for unregistered persons: temporary registration and FORM GST RFD-01 enable tax recovery after contract or policy cancellation.
Enables unregistered recipients who bore GST on advance payments for long-term supplies to claim refund where contracts/policies are cancelled and credit notes cannot be issued. Requires temporary portal registration using PAN, selection of supplier's State/UT, Aadhaar authentication, bank details in applicant's name, and filing FORM GST RFD-01 under 'Refund for Unregistered Person' with statement 8, supplier certificate, and supporting documents. The refund cannot exceed tax declared on relevant invoices; the supplier's cancellation letter is the relevant date for limitation; only proportionate tax on amounts actually refunded by supplier is claimable.

Separate notices for fraud-based and non-fraud tax determinations required, with adjudication and closure proceeding independently.
Separate notices must be issued when a taxpayer has distinct subject matters requiring non-fraud and fraud-based tax determinations; officers must clearly delineate which matters fall under each category, and adjudication and closure shall operate independently at the notice level rather than by individual subject matter.

Bill verification requires online GST return matching and enforcement action on detected mismatches.
Mobile Squad units must collect and upload bills/tax invoices found during vehicle inspections to the departmental Bill Module within 48 hours and forward them to the Sector Office within one week; the Sector Officer shall match uploaded bills with registered taxpayers' GST returns and mark each stored bill from 01.04.2023 as Verify or Not Verify on the MS/SIB module, and where Not Verify/mismatch occurs issue notices under the SGST Act read with CGST/IGST provisions and take enforcement action to prevent revenue loss.

Inspection-based adjudication permits State Tax Officers to decide higher-revenue cases when Assistant Commissioner posts are unavailable.
Section 67 inspection-related adjudication permits a State Tax Officer in an Intelligence Division to pass adjudication orders in cases with revenue effect exceeding Rs. Five Crore where no Assistant Commissioner is posted in that Division. This supplements the allocation of adjudication powers between Assistant Commissioners and State Tax Officers for demands arising from inspection. The revised allocation applies immediately.

GST audit time extension permits assigned officers to complete financial-year audits for listed registered persons within an additional period.
GST audit completion for the financial year 2018-19 receives a three-month extension under Section 65(4) of the Bihar Goods and Services Tax Act, 2017. The extension applies to officers assigned to complete audits concerning 65 specified registered business entities across the Central, Magadh, Darbhanga, Purnea and East Divisions.

GST audit powers are conferred on designated officers for financial-year audits within their assigned zonal jurisdictions.
GST audit powers under Section 65 of the Bihar Goods and Services Tax Act, 2017 are conferred on designated Deputy Commissioners, Assistant Commissioners and a Joint Commissioner of State Tax for audits relating to the financial year 2019-20. The officers may exercise these powers only within their assigned zonal jurisdictions across the specified divisions, circles and zones.