Reporting of inter State supplies: required in GSTR 3B and GSTR 1 to ensure proper IGST apportionment and compliance.
Registered persons must report inter State supplies to unregistered persons with place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. IGST apportionment to the State of supply is based on information in Table 3.2; omission causes non apportionment, mismatches with actual supplies and non compliance with IGST apportionment obligations. Failure to report attracts penalties under APGST law.

Inter-State supply classification: one-time exception treating central and state tax paid as IGST where amounts match.
Supply of goods in customs bonded warehouses retained the character of inter-State supply, but due to lack of reporting facility some suppliers discharged central tax and State tax instead of integrated tax; the Commissioner grants a one-time accommodation deeming tax payment compliant where the combined central and State tax paid equals the integrated tax due.

Place of supply requirement: invoices must state the place and State for inter State supplies to ensure correct tax allocation.
Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice to ensure tax accrues to the State of consumption; determination of place of supply should follow the statutory provisions for goods and services, and contraventions may attract penal action under the WBGST Act.

Inter State supply characterization for warehoused goods: equivalent central and state tax payments deemed compliant where portal reporting was unavailable.
Supply of goods deposited in customs bonded warehouses is an inter State supply; portal limitations caused suppliers to report such transfers as intra State and pay central and state tax. A one time concession deems suppliers who paid central and state tax equal to the integrated tax liability during the affected period to have complied with tax payment requirements, and field formations are to publicize the clarification and report implementation difficulties to the Commissioner.

Inter State supplies reporting: require Table 3.2 GSTR 3B entries to ensure correct IGST apportionment and GST compliance.
Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1. Apportionment of IGST to the State where supply takes place is based on Table 3.2 entries; omission leads to non apportionment and mismatches between supplies and apportioned tax. Registered persons are directed to report these supplies with place of supply as mandated; contraventions attract penal action under the State GST statute.

Place of supply requirement: invoices for inter state supplies must state the place and State to determine tax destination.
Rule 46(n) requires tax invoices for inter State supplies to specify the place of supply along with the State name. The Commissioner instructs all registered persons to include these particulars, refers to the Integrated GST place of supply rules for determination, and warns that contraventions attract penal action under the Manipur GST Act. Trade notices should publicize the Circular and implementation difficulties may be reported to the Commissioner.

Realization of export proceeds in INR now permitted where RBI allows; LUT, job work, recovery and suspension rules updated.
Amendments effective 01.02.2019 modify prior WBGST trade circulars to reflect statutory changes: export proceeds of services may be realised in INR where RBI permits and LUT acceptance for goods or services to foreign destinations or SEZs is allowed irrespective of payment currency subject to RBI rules; job work provisions now tie return periods to section 143 (with Commissioner extension), place responsibility on the principal for accounts and deemed supply treatment if time limits lapse, clarify registration thresholds for job workers, and confirm valuation rules for principal supplied tools; detention payment period extended to fourteen days; recovery must use FORM GST DRC 03/DRC 07; registration suspension rules now apply.

Priority disposal of GST refund applications requires timely verification, weekly reporting, and prompt treasury payment of sanctioned refunds.
Priority disposal of GST refund applications is directed for all assessing authorities, including manual applications and portal-reflected applications not physically received in office. Applications are to be verified as per rules and processed on a time-bound basis, while weekly disposal reports up to each Friday must be uploaded online by the following Monday through the Additional Commissioner Grade-1 login. Prompt treasury payment of refunds and strict compliance with these instructions are required.

Suspension of registration frees taxpayers from routine compliance during cancellation proceedings while final return remains required.
The circular implements GST Amendment Act changes clarifying that acceptance of a Letter of Undertaking for supplies of goods and services to destinations outside India and to SEZ developers or units is permissible where realization in Indian Rupees is allowed by RBI. It extends the payment window for detained goods before recovery action, replaces reversal via GSTR-3B with formal recovery/payment mechanisms for inadmissible credits, and directs non-issuance of non-filing notices for taxpayers under the suspension of registration while retaining the final return requirement.

Enforcement appeal procedure continues, with DRC-08 limited to updating demand set aside by appellate authority.
The procedure for filing and disposal of enforcement appeals against orders passed by enforcement officers continues to apply until further orders because the online enforcement appeal module on the GSTN portal is not yet fully developed. The earlier headquarters circular prescribing that procedure remains operative, along with the related office order issued on 4 February 2019. For revision of demand created against a registered dealer, the GSTN (BO-WEB) portal provides an online facility to generate DRC-08, which enforcement officers are directed to use only for updating demand set aside by the appellate authority.

LUT acceptance for exports in INR where RBI permits - exporters and SEZ supplies permitted subject to RBI conditions.
Consequential to GST Amendment Acts effective 01.02.2019, acceptance of LUT for supplies of goods or services to countries outside India or SEZ developers/units is permitted where RBI allows realization in INR; principals retain responsibility for job-work accounts and must treat non-return/ non-supply within the period under section 143 as deemed supply, issue invoice and pay tax and interest; job workers require registration when turnover exceeds the threshold or on inter-state service supplies; detention payment period extended to fourteen days; liabilities may be discharged via FORM GST DRC-03 or DRC-07; registration suspension during cancellation proceedings relieves routine compliance except filing of final return.

E-way bill verification compliance must be intensified; officers must report weekly status or face appraisal consequences.
The circular directs that officers assigned to e-way bill verification must increase frequency and coverage of checks of consignments and accompanying documents, and require submission of weekly status reports; verification performance will be monitored and non-compliance will affect officers' appraisals, stressing verification as a routine enforcement duty to protect return-filing compliance and State revenue.

Refund entitlement for CSD: invoice-based fifty percent tax refund with quarterly Form RFD-10A filing and specified documentation.
CSD entitlement is fifty per cent of State, Central and Integrated tax on inward supplies subsequently supplied to unit canteens or authorized customers. Refunds are invoice-based, filed quarterly in Form GST RFD-10A with an undertaking, declaration of no prior claim, GSTR-3B and GSTR-2A copies, attested invoices not in GSTR-2A, and bank details. The proper officer must acknowledge within 15 days, may issue one complete deficiency memo within 15 days, validate GSTIN and returns on the portal, and sanction fifty per cent per tax head by Form GST RFD-06 with payment advice in Form GST RFD-05.

Uniform implementation of GST clarifications mandates state adoption of central circular updates for consistent tax administration.
Tripura directs state tax officers to adopt and apply the central GST clarifications issued in Circular No. 88/07/2019 GST, aligning prior state circulars with those central instructions to ensure uniform implementation of the GST law across field formations under the administrative powers of the Tripura State GST Act.

Manual GST refund procedure extended in Uttar Pradesh until online refund module becomes available.
Manual refund procedure under GST in Uttar Pradesh has been extended until 30 June 2019 pending availability of the online refund module on the GSTN portal. The Government Order dated 23 February 2018 and its corrigendum dated 21 March 2018 continue to govern the manual refund framework, and all other terms and conditions remain unchanged.

Extension of filing deadline for FORM GST TRAN-1 granted to registrants affected by portal technical difficulties.
Extension of time to submit FORM GST TRAN-1 is granted for a class of registered persons who could not file by the due date because of technical difficulties on the common portal; the Commissioner, acting on Council recommendations and under the relevant rules and Act, supersedes an earlier order except as to actions already done or omitted, limiting the extension to cases recommended by the Council.

Suspension of registration under RGST now relieves taxpayers from routine compliances during cancellation proceedings; final return still required.
Amendments update Circulars No. 05/2018 and No. 10/2018 to reflect the RGST (Amendment) Act, 2018: payment period for taxes and penalties on detained goods is extended from seven to fourteen days with corresponding revisions to FORM GST MOV-08 and MOV-09, and section 29 is amended to provide for suspension of registration during cancellation proceedings so that field formations may refrain from issuing notices for non-filing of returns while the requirement to file a final return remains unchanged.

Manual refund procedures extended for GST refund claims until the online module becomes available on the GSTN portal.
Manual refund procedures under the Uttar Pradesh GST framework were extended for claims relating to zero-rated supplies, inverted duty structure, deemed exports, and excess input tax credit in the electronic cash ledger. The earlier manual refund system had been continued through successive government orders, and the period was further extended up to 30 June 2019 pending availability of the online refund module on the GSTN portal. The communication also directed circulation of the memorandum to district treasury officers and compliance by subordinate officers.

Manual GST appeal filing continues where the online appeal module cannot properly route enforcement unit appeals.
Manual appeal filing under GST continues for enforcement unit orders because the online appeal module is not yet fully operational. Appeals may appear on the login ID of the division-linked appellate authority even where the designated appellate authority is the enforcement unit's appointed officer, and the module presently lacks appeal-transfer functionality. Technical issues are also noted for certain central tax and unregistered inter-State cases, so the earlier manual procedure remains in force until further orders.

Timely filing of returns and payment of tax by large taxpayers are to be strictly monitored and enforced.
Timely filing of returns and payment of due tax by large taxpayers are to be monitored and enforced through regular administrative review. The circular records that 830 taxpayers with turnover above Rs. 5 crore had not filed GSTR-3B for December 2018 by the specified date, and directs that details of non-filers be shared with assessing authorities so that large taxpayers in each zone and division file returns and pay due tax on priority. It also requires maintenance of lists of top large taxpayers and regular monitoring of GSTR-3B compliance.