Refund application mapping: process by the authority receiving the electronic transfer when portal reassignment is unavailable.
Where a refund FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that does not match the taxpayer's administrative assignment, and portal reassignment to the correct jurisdiction is not possible, the authority receiving the electronic transfer should process the refund claim. After processing, the authority should notify the common portal of the incorrect mapping and request an update so that subsequent refund applications are routed to the correct jurisdictional tax authority.

Intermediary classification determines whether ITeS suppliers qualify as export of services under GST and export conditions.
Clarifies that an intermediary arranges or facilitates supplies but excludes persons supplying services on their own account; suppliers of ITeS providing services on their own account are not intermediaries, while suppliers who only arrange or facilitate pre delivery, delivery, or post delivery support are intermediaries. Mixed supplies require a facts and circumstances inquiry to identify the principal supply. Suppliers who are not intermediaries may qualify as export of services if the supplier and recipient locations, place of supply, convertible foreign exchange receipt, and distinct establishment conditions are satisfied.

Non-filing of GST returns: notice followed by best-judgement assessment and potential recovery if returns remain unfiled.
Non-filing of GST returns triggers issuance of FORM GSTR-3A requiring return filing within fifteen days; if not filed the proper officer may assess tax liability by best judgement under section 62 and issue FORM GST ASMT-13, relying on available data such as GSTR-1, GSTR-2A, e way bills and inspection information, with the assessment summary uploaded in FORM GST DRC-07; a valid return filed within thirty days of the assessment order leads to deemed withdrawal of the assessment, otherwise recovery and enforcement measures may follow.

Mandatory e-payment of non-GST taxes shifts to the department portal as bank portal payment options are discontinued.
Mandatory e-payment of taxes other than GST must be made through the department's portal integrated with GRAS. Registered taxpayers are required to use the Assam taxation portal for electronic payment, with access through existing credentials, an online dealer profile, or the jurisdictional officer. The earlier facility of payment through the banks' portals of specified banks is discontinued from 1 October 2020, and taxpayers must shift to the department's portal. A helpdesk is available for guidance and payment-related issues.

Deemed GST registration approval resumes after lockdown pendency clearance, with verification permitted for applications approved through technical glitches.
Deemed approval of GST registration applications was withheld during the COVID lockdown because the period was treated as having no working days and misuse was apprehended. Pending applications were to be cleared through a special drive before the three-working-day deemed-approval mechanism resumed. Applications remaining pending on the specified date were to receive deemed approval, while cases approved during lockdown because of technical glitches could be subjected to physical verification of business premises where required.

Refund of Input Tax Credit limited to ITC matching supplier-filed GSTR-1/GSTR-2A; imports and RCM treatment unchanged.
Refund of accumulated Input Tax Credit is restricted to ITC supported by supplier invoices uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A, modifying earlier practice that allowed refunds based on applicant-uploaded missing invoices. Treatment of ITC for imports, ISD invoices and inward supplies under Reverse Charge remains unchanged and continues as before.

Refund of Input Tax Credit: clubbing across financial years allowed; ITC refunds limited to GSTR 2A matched invoices.
The circular removes the restriction on clubbing refund claims across financial years, clarifies that accumulated ITC due to a rate reduction on the same goods is not refundable as inverted structure accumulation, mandates proportional refund in original modes of payment with ITC amounts re credited to the electronic credit ledger, restricts ITC refunds to invoices uploaded by suppliers and reflected in GSTR 2A, and requires HSN/SAC codes in Annexure B where provided by suppliers; effective March 31, 2020.

Corporate insolvency GST rules: registration continuity, first-return ITC claims, and cash ledger refunds clarified under special procedure.
Pre-insolvency GST dues are operational debt and must be claimed before the insolvency tribunal; coercive recovery is barred during the moratorium. GST registration of a corporate debtor undergoing CIRP should not be cancelled and may be suspended; revoked cancellations within the revocation period should be restored. IRP/RP need not file pre-insolvency returns but must obtain new registrations where required and file the first return covering their period of liability, during which they may avail input tax credit on invoices bearing the erstwhile GSTIN under the special procedure, subject to general input credit conditions and limited exceptions.

Apportionment of input tax credit: apply state-level asset-value ratio as on appointed date to determine transferable ITC.
Clarification requires apportionment of unutilized input tax credit in reorganisations by applying the asset-value ratio specified in the demerger scheme; "value of assets" means entire business assets. Apportionment is to be performed at each State registration level, applies to the aggregate ITC (CGST, SGST/UTGST and IGST) and cess, and transfers use the ITC balance on the date of filing Form GST ITC-02. The asset ratio is to be taken as on the appointed date of demerger.

GST audit nodal officer appointment assigns additional duties with immediate effect pending further administrative orders.
Naresh Kumar, Assistant Commissioner, W-62, is appointed as Nodal Officer for GST Audit in addition to his existing official duties. The appointment takes immediate effect and continues until further orders, with prior approval of the competent authority.

Anti-profiteering screening committee nomination appoints an Additional Commissioner as the State Government officer under the Rajasthan GST framework.
The Chief Commissioner, State Tax nominates an Additional Commissioner, State Tax to act as an officer of the State Government on the State-level Screening Committee on Anti-Profiteering. The nomination is made under the Rajasthan Goods and Services Tax framework pursuant to the power to appoint officers and the related Finance Department notification.

GST treatment of liquor licence fees: State grants are excluded, while other licensed privileges remain taxable.
Government services supplied to business entities for consideration, including grants of licences and privileges, are generally taxable under GST through reverse charge. State Government grants of licences for alcoholic liquor for human consumption against licence or application fees are, however, treated as neither a supply of goods nor a supply of services. The corresponding pre-GST service was exempted from Service Tax for the relevant period. This special dispensation is limited to alcoholic liquor licences and does not apply to other fee-based licences or privileges.

GST filing relief revises interest periods and makes late-fee waiver conditional on timely return furnishing.
COVID-19 GST relief measures revise the interest and late-fee treatment for delayed FORM GSTR-3B and FORM GSTR-1 filings. Eligible delayed filings receive nil interest for notified periods, reduced interest for subsequent specified periods, and normal interest thereafter, with calculation based on the portion of delay within each applicable period. For small taxpayers, the reduced-interest relief extends to additional tax periods. Late-fee waiver for FORM GSTR-3B remains conditional on filing by notified dates; otherwise, late fee runs from the original due date until filing.

Detention and seizure procedure for goods in transit: online, time bound steps for inspection, demand, provisional release and seizure.
This circular prescribes an online, time bound procedure for detention, inspection, release, provisional release, demand for tax and penalty, payment, and seizure of goods and vehicles during transit for alleged violations of the State GST Act and Rules. It mandates use of specified online MOV and DRC forms for case registration, inspection summaries, release orders, notices of demand, provisional release on security, electronic ledger debit for payments, and seizure actions, and requires suo moto registration where a liable person is unregistered; proceeds from disposal are to be applied against outstanding dues.

GST on director remuneration: non employee fees taxable with company liable under reverse charge; salaries excluded as employment consideration.
Remuneration paid to directors who are not employees, including independent directors, is taxable and the company must pay GST under reverse charge; remuneration to directors who are employees is exempt when recorded and taxed as "Salaries" (in course-of employment under Schedule III), but any portion characterized and taxed as professional or technical fees is taxable and subject to reverse charge by the company.

Refund of Input Tax Credit restricted to invoices reflected in GSTR-2A; imports, ISD and reverse-charge credits remain unaffected.
Refund of accumulated Input Tax Credit is limited to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds previously allowed on applicant-uploaded missing invoices are thereby modified. The restriction does not impact refund treatment for ITC on imports, ISD invoices, or inward supplies subject to reverse charge, which continue under the prior practice.

GST classification of petroleum exploration services distinguishes operational extraction support from geological, geophysical, and mineral evaluation services.
GST classification separates operational support services for petroleum, natural gas and mining extraction under heading 9986 from geological, geophysical, consulting, mineral exploration and evaluation services under heading 9983. Extraction support includes well-related operations, test drilling connected with extraction and contract operation of extraction units. Geological and geophysical prospecting, feasibility studies, project evaluation, surveying and mineral evaluation are classified separately. Services outside these entries must be classified under their respective headings and taxed accordingly.

Input tax credit blocking under Rule 86A was streamlined through SOP for non-existent firm invoices and prompt enforcement action.
Standard Operating Procedure was prescribed for blocking and unblocking of Input Tax Credit under Rule 86A in cases where credit had been claimed on the basis of invoices or other documents issued by non-existent firms. Deputy Commissioners and Assistant Commissioners in Vigilance/Enforcement units and Range Offices were authorised to act under Rule 86A(1) and 86A(2), with prompt analysis of returns and E-Way Bill data, identification of taxpayers, reporting to supervisory authorities, communication of reasons to the registered person, and compliance with the prescribed monetary threshold and one-year limit.

Enforcement wing reorganisation reshapes GST inspection and search jurisdiction, consolidating district coverage and staff deployment for revenue protection.
Enforcement Wings under Tripura SGST are reorganised into two merged units for inspection, search, seizure of goods in movement, and access to business premises, godowns and other premises within jurisdiction to safeguard revenue. The Agartala Enforcement Wing covers West Tripura, Sepahijala, Gomati and South Tripura districts, while the Churaibari Enforcement Wing covers North Tripura, Unakoti, Dhalai and Khowai districts. Personnel posted at Udaipur and Ambassa are directed to join the respective merged wings, and the earlier arrangement is superseded.

GST return delay relief grants reduced interest and conditional late-fee waiver for eligible COVID-19 period filings.
COVID-19 GST relief revises interest and late-fee treatment for delayed GSTR-3B and GSTR-1 filings. Taxpayers above the prescribed turnover threshold receive nil interest for an initial delayed period, reduced interest up to the specified cut-off, and normal interest thereafter. Eligible smaller taxpayers receive nil interest until specified filing dates, reduced interest until 30 September 2020, and normal interest thereafter. Late-fee waiver is conditional on filing GSTR-3B by the prescribed extended dates; otherwise, late fee runs from the original due date until filing.