Input tax credit on debit notes follows their issue date, and e-invoices eliminate physical invoice carriage during transit.
Input tax credit on debit notes is determined, from 1 January 2021, by the financial year in which the debit note is issued rather than that of the underlying invoice. For ITC availed on or after that date, the amended rule governs debit notes issued either before or after that date. Where an e-invoice is generated in the prescribed manner, electronic production of the QR code containing the embedded Invoice Reference Number is sufficient instead of a physical tax invoice during movement of goods.

Registration revocation deadlines: eligible cancelled GST registrations receive a filing extension, with further administrative extensions depending on elapsed statutory periods.
Revocation of cancelled GST registration is available up to 30 September 2021 where the original due date for applying falls between 1 March 2020 and 31 August 2021. The extension applies to specified cancellation cases irrespective of whether applications are unfiled, pending, rejected, or subject to appellate proceedings. Further extensions after 30 September 2021 depend on the elapsed statutory period from cancellation, with additional periods available only where the conditions for approval by the Additional Commissioner or Commissioner are met.

Intermediary services require three parties and a facilitative role, excluding principal supplies and substantive subcontracted services.
Intermediary services require at least three parties: two principals involved in a main supply and a third party making a separate ancillary supply by arranging or facilitating it. The role must be subsidiary and comparable to that of a broker or agent. A person supplying the main goods, services, or securities, wholly or partly, on its own account on a principal-to-principal basis is excluded. Subcontractors performing all or part of the substantive main service are not intermediaries, even where they interact with the principal supplier's customer.

GST classification of specified services clarifies restaurant treatment, exemptions, export status, and standard-rate liability across sectors.
Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services taxable at 5% without input tax credit. Ice-cream parlours selling pre-manufactured ice cream without cooking or preparation make a supply of goods taxable at 18%. Government-funded coaching under the scholarship scheme for students with disabilities is exempt where the entire expenditure is borne by the Government. Overloading charges at toll plazas receive the same exemption as toll charges, while qualifying vehicle rentals to State Transport Undertakings or local authorities are treated as giving vehicles on hire and are exempt.

GST classification clarifications differentiate fresh produce, seed use, composite supplies and concessional treatment across specified goods and projects.
GST classification depends on product condition, tariff coverage, intended use, and whether supplies are separately identifiable. Fresh fruits and nuts are exempt only when neither frozen, dried, nor otherwise processed, while dried products attract the applicable scheduled rate. Tamarind seeds are classified as seeds for sowing, with non-sowing supplies taxable at 5% from 1 October 2021. Copra, pure henna products, specified residues, pharmaceutical goods under heading 3006, and laboratory goods under heading 3822 receive the stated classifications and rates. Interstate petroleum stock transfers may use the original essentiality certificate subject to record-based nexus verification.

Export of services by Indian subsidiaries remains available where the foreign parent is a separately incorporated legal entity.
Services supplied by one establishment of the same person in India to another establishment of that person outside India do not satisfy the export of services condition concerning distinct establishments. However, a company incorporated in India and a body corporate incorporated outside India are separate persons and legal entities for GST purposes, even where they are related as parent, subsidiary, sister concern or group concern. Services supplied by the Indian-incorporated entity to establishments of the foreign company outside India are not barred by that condition and may qualify as exports if the remaining statutory conditions are fulfilled.

Input tax credit on debit notes follows their issue year, while e-invoices permit electronic verification during transport.
Input tax credit on debit notes is governed, from 1 January 2021, by the financial year in which the debit note is issued, rather than the financial year of the underlying invoice. For credit availed on or after that date, the amended rule applies to debit notes issued both before and after that date; credit availed earlier remains subject to the pre-amendment position. The applicable outer limit remains the due date for the September return following the relevant financial year or filing of the annual return, whichever occurs earlier.

Intermediary services require facilitation between distinct principals, excluding suppliers and subcontractors providing the main supply on their own account.
Intermediary services require three parties, a distinct main supply between two principals, and an ancillary service arranging or facilitating that supply. The intermediary must act in a supportive broker-, agent- or similar capacity and cannot itself supply the main goods, services or securities on a principal-to-principal basis. Subcontractors performing all or part of the main service on their own account are excluded. Classification depends on the contractual terms and actual role performed. The special place-of-supply rule applies only where either the intermediary supplier or recipient is located outside India.

Registration revocation timelines extend for eligible cancellation cases, with staged discretionary extensions based on the elapsed statutory period.
Time limits for applying to revoke cancellation of GST registration are extended until 30 September 2021 where the original due date falls between 1 March 2020 and 31 August 2021 and cancellation arose from specified defaults. The benefit applies to unfiled, pending, rejected and appellate-stage revocation matters. Fresh applications may be filed after rejection in prescribed circumstances. Further extensions beyond the extended date depend on whether 30, 60 or 90 days had elapsed, with discretionary extensions available to the Joint or Additional Commissioner and Commissioner where the statutory conditions are met.

Refund of wrongly paid GST available when supply classification is subsequently corrected, subject to the prescribed limitation period.
Refunds for tax paid under an incorrect GST head are available where the supply is subsequently reclassified either by the taxpayer or by a tax/adjudicatory authority, provided the taxpayer pays tax under the correct head. The refund claim must be filed within two years from the date of payment under the correct head; for payments made before the refund rule amendment, the two year period runs from the amendment's effective date. Refunds are not available if tax was adjusted by issuance of a credit note.

Export of services: supplies from Indian-incorporated related companies to related foreign-incorporated entities may qualify as export.
Supplies by a company incorporated in India to a related body corporate incorporated outside India are transactions between separate persons and therefore are not barred by clause (v) of Section 2(6) of the IGST Act; such supplies may qualify as export of services provided the other statutory conditions (supplier in India, recipient outside India, place of supply outside India, and payment in convertible foreign exchange) are met.

GST classification clarified: cloud kitchens treated as restaurant service, ice cream parlors as goods, exemptions and rate treatments specified.
Clarifies GST classification and treatment: cloud/central kitchens are restaurant service and taxed accordingly without ITC; ice cream parlors selling premanufactured ice cream are supplies of goods; government funded coaching under the disabilities scholarship scheme is exempt; NSIL satellite launch services to foreign customers qualify as export of service and are zero rated; overloading charges at toll plazas receive toll treatment; "giving on hire" includes renting to STUs and local authorities for exemption eligibility; grant of mineral exploration/mining rights falls under licensing services for minerals and was subject to the standard residuary rate during the disputed period; amusement park admissions and job work for alcoholic liquor are clarified with respective rate treatments.

GST classification clarified for specific goods, updating applicable rates, treatment of composite supplies, and compliance documentation requirements.
Clarifies GST classification and rates for identified goods per GST Council recommendations: fresh fruits and nuts are exempt only when supplied unprocessed; dried fruits and nuts are taxable. Seeds under heading 1209 (including tamarind seeds) are nil-rated only when for sowing; otherwise they attract a concessional rate. Copra is excluded from coconut exemption. All goods under heading 3006 and heading 3822 attract the specified concessional rates. Operational rulings cover acceptance of original DGH Essentiality certificates for inter state stock transfers, separate taxation of UPS and external batteries, 70:30 valuation for renewable projects, and uniform treatment of fibre drums.

Pre-registration business verification becomes mandatory to prevent fraudulent GST registrations while requiring prompt processing of registration applications.
Physical verification of an applicant's place of business is compulsory before grant of registration under the DGST Act, 2017, to address non-existing and potentially evasive registrations. Rule 25 permits verification by the Proper Officer and requires the report, supporting documents and photographs to be uploaded in Form GST REG-30 within 15 working days after verification. Pre-registration verification must be completed within seven days of receiving the application, without delaying registration processing.

GST classification: revised rates and headings clarified for seeds, copra, henna, reagents and fibre drums.
Clarification sets GST treatment across goods categories: fresh fruits/nuts exempt while frozen/processed/dried attract 5%/12%; tamarind and other seeds under the sowing seed classification attract 5% if not for sowing from 01.10.2021; copra (dried coconut flesh) attracts 5% and is excluded from coconut exemption; pure henna powder/leaves attract 5%; value added supari and flavored/coated cardamom attract 18%; BSG/DDGS and similar residues classify under residues heading and attract 5%; all goods under chapter 30 specified by Chapter Note 4 attract 12%; all goods under heading 3822 attract 12%; original DGH essentiality certificate suffices for inter state transfers of the same imported goods; UPS and external batteries on same invoice are taxed separately; renewable energy projects may use a 70:30 goods:services valuation for 01.07.2017-31.12.2018 with no refunds; heading 4819 goods uniformly 18% from 01.10.2021 and past supplies at 12% treated as paid.

GST classification: clarified applicable tax rates and exemptions for cloud kitchens, ice-cream outlets, coaching, launches, tolls, and rentals.
Cooking and supply of food by cloud/central kitchens constitute restaurant service and attract the concessional rate without input tax credit; sales of pre-manufactured ice-cream by parlors are supplies of goods and taxed at the rate applicable to such goods. Government-funded coaching under the scholarships scheme is exempt. Satellite launch services to foreign customers qualify as export of service and are zero-rated. Overloading fees at toll plazas are treated as toll charges. "Giving on hire" includes renting to State Transport Undertakings and local authorities for exemption. Grant of mineral exploration and mining rights is classifiable as licensing services for use of minerals and was taxable at the standard residuary rate for the disputed earlier period. Admission rates to amusement facilities depend on access to casinos/race clubs; job work for alcoholic beverages is excluded from the reduced food job-work rate and attracts the standard rate.

GST classification clarifications define rate treatment for agricultural goods, medical products, petroleum transfers, renewable projects, and fibre drums.
GST treatment is clarified for goods whose classification or applicable rate was disputed. Fresh fruits and nuts are exempt only if neither frozen, dried, nor otherwise processed; copra, pure henna products, brewing and distilling residues, specified pharmaceutical goods, and laboratory reagents receive the respective stated classifications and rates. Original essentiality certificates may support eligible inter-State petroleum stock transfers within the same company, subject to record-based nexus. Separately identifiable UPS or inverter units and external batteries are distinct supplies. Renewable-energy projects may apply the prescribed goods-services valuation mechanism to the stated earlier period, subject to no-refund limits.

Refund of wrongfully paid tax clarified: claimable when correct tax is paid and filed within the prescribed limitation period.
Clarifies that "subsequently held" covers both taxpayer-initiated and authority-initiated reclassification of supplies; refund is available if the taxpayer pays tax under the correct head and files the refund within the limitation period prescribed by the amended rule, with temporally prior correct payments governed from the amendment's effective date; refunds are not available where liability has been adjusted by issuance of a credit note.

Export of services: supplies by Indian incorporated affiliates to foreign parent can qualify as exports if statutory conditions are met.
Clause (v) of section 2(6) of the IGST Act excludes supplies that are between establishments of the same person as per Explanation 1 to section 8; Explanation 2 treats branches/agencies as establishments; and the definitions of "person," "company" and "foreign company" establish that an entity incorporated in India and a body corporate incorporated outside India are separate persons. Therefore, supplies by an Indian incorporated subsidiary or related company to establishments of its foreign parent are not supplies between merely establishments of a distinct person and may qualify as export of services, subject to fulfillment of the other conditions in section 2(6).

Input tax credit timing: date of debit note, not underlying invoice, determines financial year for ITC availment under amended law.
The circular clarifies that for input tax credit timing the date of the debit note, not the underlying invoice, determines the relevant financial year; the amended rule applies to ITC availment on debit notes from the amendment's operative date forward while prior availments remain governed by the earlier provision. It also confirms that an electronically produced QR code with the Invoice Reference Number suffices instead of a physical invoice for verification, and that the refund prohibition tied to goods "subjected to export duty" applies only where export duty is actually payable at export, excluding goods with NIL or exempt export duty.