Withdrawal of trade circular: ab initio nullification after retrospective omission of rule governing airport retail GST refunds.
The Commissioner withdraws Trade Circular No. 27/2019 ab initio because the underlying rule in the West Bengal GST Rules concerning refunds to airport departure area retail outlets supplied to outgoing international tourists against foreign exchange was omitted retrospectively with effect from the operative date, thereby removing the regulatory basis for the circular's guidance.

Refund of unutilised ITC: procedural filing and REA-based evidence required for exporters of electricity to claim entitlement.
Procedure for refund of unutilised Input Tax Credit (ITC) for exported electricity requires filing FORM GST RFD-01 under "Any Other" with Statement 3B and REA monthly statement, uploading export invoices, tariff agreements and refund calculation in Statement 3A. The relevant date is the last date of the month as per monthly REA. Refund amount follows rule 89(4) formula: zero-rated export turnover (REA scheduled energy x contracted tariff, using the lower of REA and invoice quantities) multiplied by Net ITC divided by Adjusted Total Turnover, excluding domestic electricity turnover.

Re credit of electronic credit ledger enabled after deposit of erroneous refund, effected by officer via FORM GST PMT 03A.
Re credit is available where a taxpayer deposits an erroneously sanctioned refund with applicable interest and penalty by debiting the electronic cash ledger through FORM GST DRC 03; the taxpayer must state the reason in the payment text box and, until portal automation exists, submit a written request in Annexure A to the jurisdictional proper officer. The proper officer, after verifying full payment via FORM GST DRC 03 and applicable interest under section 50 and any penalty, shall re credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT 03A, preferably within 30 days from request receipt or payment date.

GST classification of electrically operated vehicles clarified: vehicles without fitted batteries qualify for concessional rate under entry.
Electrically operated vehicles are classifiable under HSN 8703 and attract the concessional entry rate even if batteries are not fitted; minor polished Napa stones qualify as non mirror polished calcareous building stone for concessional treatment; fresh mangoes are exempt, sliced dried mangoes concessional, and other processed mango forms including pulp attract the standard processed rate; treated sewage water is exempt as water; nicotine polacrilex gum for cessation is classifiable under nicotine oral products with applicable rate; 90% fly ash condition applies only to aggregates; pulse milling by products used as cattle feed are classifiable under heading 2302 and attract the concessional rate with past periods regularised as is.

Consideration for supply determines GST: compensatory payments are non taxable unless they constitute consideration for a contractual supply.
GST liability depends on whether a payment is consideration for a supply under the declared service of agreeing to refrain from, tolerate, or do an act. That service requires an express or implied agreement and reciprocal consideration; absent such contractual arrangement, compensatory payments arising from breach, statutory cancellations, penalties, cheque dishonour fines or forfeitures are mere flows of money and not taxable. Conversely, contractual charges that constitute ancillary or independently bargained facilities (late payment acceptance, cancellation fees, prepayment penalties) are consideration for supply and taxable alongside the principal supply unless the principal supply is exempt.

GST applicability on services clarified: classification, exemptions and reverse charge obligations updated across multiple service categories.
Clarifies GST treatment across services: ice cream parlours' supplies are taxable at 18% with ITC from October 6, 2021 and prior 5% payments without ITC are regularised; educational institution fees for entrance, eligibility and migration certificates are exempt; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan are exempt subject to customs procedures; renting vehicles with operator is rental under Heading 9966 (reverse charge applies to body corporates) while passenger transport services under Heading 9964 differ; IVF services are health care and exempt; sale of developed land remains non taxable.

Commercial tax assessments must follow natural justice: clear notice, fair hearing, document disclosure and reasoned orders.
Assessing and adjudicating officers must adhere to Natural Justice by serving clear notices stating alleged lapses and legal basis, granting a minimum of 15 days to reply, recording reasons for adjournments, furnishing documents relied upon, providing personal hearings and, where appropriate, cross examination, and issuing speaking orders that address objections and evidence with cogent reasons; notices under extended revision must specify grounds like fraud or willful suppression.

Transitional credit filing window allows one-time filing or revision of TRAN-1/TRAN-2 with post-verification ledger credit.
A one-time portal window permits eligible registered persons to file or revise FORM GST TRAN-1/TRAN-2 for transitional credit, with edits allowed only until the portal "Submit" action freezes the form, after which filing requires DSC or EVC. Applicants must upload the Annexure A declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, retain supporting records for verification, and understand that claims will be verified and adjudicated by officers, with allowed credit reflected in the Electronic Credit Ledger.

Geo-tagging of departmental assets through the UPCOG Geo Portal is directed for departmental use and monitoring.
Instructions are issued for geo-tagging departmental assets and use of the UPCOG Geo Portal in the Entertainment Tax and Commercial Tax Department, Uttar Pradesh. The circular requires subordinate officers to use the departmental Geo Portal for geo-tagging of public-use assets and for departmental activities. It also states that the login for the Entertainment Tax and Commercial Tax tabs is available with the Nodal Officer, Joint Commissioner (IT), State Tax Headquarters, who may be contacted for necessary action.

Transitional Credit filing window: one-time filing or revision of TRAN-1/TRAN-2 with prescribed verification and documentation.
Portal facility open October 1 to November 30, 2022 for aggrieved registered assessees to file or revise Form GST TRAN-1/TRAN-2 once; filings require electronic verification and upload of a prescribed declaration (Annexure A) and TRANS-3 where applicable; TRAN-2 claims must be consolidated, certain C-/F-/H/I-Form claims after the statutory cut-off are disallowed, assessees must submit a self-certified copy to the jurisdictional officer within seven days, retain supporting records, and accept that forms are editable only until ''submit'' after which they freeze; jurisdictional officers will verify claims, grant hearing, pass orders and reflect allowed credit in the electronic ledger.

GST on contractual payments requires a separate agreement and consideration for an independent supply to arise.
GST applies to payments for refraining, tolerating or doing an act only where an express or implied agreement creates a specific obligation and consideration is paid for an independent supply. Liquidated damages, statutory penalties, cheque-dishonour fines, employment-bond recoveries and compensation for breach are not taxable where they merely compensate loss, deter default or penalise violations without any reciprocal supply. Conversely, late-payment fees, early-termination charges and cancellation amounts may be ancillary consideration naturally bundled with the principal supply and are assessed according to that supply.

Transitional credit filing: one-time portal filing or revision allowed, subject to verification and officer scrutiny.
Guidelines allow aggrieved registered persons to file or revise Form GST TRAN-1/TRAN-2 on the common portal during a limited one-time window; forms may be edited only before submitting, after which they freeze and must be filed with DSC or EVC. Applicants revising must download prior submissions, upload Annexure A declaration and TRANS 3 if applicable, and deliver a self certified copy with supporting records to the jurisdictional tax officer within seven days. Claims are subject to officer verification, adjudication on merits, and, if allowed, reflection in the electronic credit ledger.

Transitional credit portal access extended - eligible taxpayers may file or revise TRAN 1/TRAN 2 with required declarations.
Transitional credit filing and revision are permitted through the GST common portal as a limited one time opportunity allowing aggrieved registered persons to file or revise Form GST TRAN 1 or TRAN 2, subject to electronic verification, required annexed declaration and TRANS 3 where applicable, pre submission editing that is final upon submission and filing with DSC/EVC, and post filing verification and adjudication by jurisdictional tax officers whose orders will determine credit reflected in the electronic credit ledger.

Transitional credit filing window reopened; taxpayers may file or revise TRAN-1/TRAN-2 with required declarations and documents.
A time-bound, one-time facility on the GST common portal permits aggrieved registered persons to file or revise FORM GST TRAN-1/TRAN-2, electronically sign/verify submissions, and upload a prescribed Annexure A declaration; TRAN-1 claims based on Credit Transfer Documents must include TRANS-3. Forms must be submitted with DSC or EVC after freezing via the portal; a self-certified copy plus Annexure A and TRANS-3 (if applicable) must be delivered to the jurisdictional tax officer within seven days. Jurisdictional officers will verify claims, afford hearings, pass orders on merits, and reflect allowed transitional credit in the Electronic Credit Ledger.

Agreement to tolerate or refrain from an act determines GST liability; mere penalties or compensatory payments are not taxable.
Taxability requires that payments be consideration for a supply by way of an agreement to do, refrain from, or tolerate an act; mere compensatory or punitive payments arising from breach, statutory cancellation, or penalties without an agreement to tolerate or refrain are not consideration and are not taxable, whereas payments that constitute consideration for ancillary facilitation services (such as cancellation fees or late payment acceptance) are taxable and assessed with the principal supply unless the principal supply is exempt.

GST rate clarifications: exemptions and correct tax characterisation provided for multiple services including educational fees and vehicle rentals.
Clarifies GST treatment and rates for varied services: ice cream parlours are standard taxable supplies with input tax credit (past lower rate payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered as raw vegetable fibre prior to withdrawal; transit cargo services to and from Nepal and Bhutan-including returning empty containers-are exempt subject to customs/transhipment and track and trace verification; vehicle rentals with driver are rental services (heading 9966) and not exempt goods transport; location charges paid upfront with long term lease are part of the exempt upfront amount; ART/IVF services qualify as health care services and are exempt.

Tax administration access expanded through scheduled taxpayer interactions with senior tax officials during designated weekly timeslots.
Senior tax officials from the Directorate will hold in person interactions with registered taxable persons and stakeholders in their jurisdictions during specified weekly designated timeslots; the circular lists responsible units, the senior officers for each office, and provides office addresses, while names, phone numbers and e mail addresses of designated officials are published on the Directorate website under the Ease of Doing Business tab.

Transitional credit filing window enables one-time portal filing or revision of TRAN-1/TRAN-2 with prescribed documentary and verification steps.
A one-time portal facility permits eligible registered persons to file or revise Forms GST TRAN-1/TRAN-2 for claiming transitional credit, requiring upload of the prescribed Annexure A declaration and TRANS-3 where applicable; editing is allowed only before portal "submit", after which the form freezes and must be filed with DSC/EVC. Applicants must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records. Tax officers will verify claims, grant hearing, pass orders on merits and, if allowed, reflect transitional credit in the electronic credit ledger.

Refund scrutiny under UPGST requires mandatory module entry and prioritised review of high-value sanctioned refund orders.
Refund orders passed under Section 54 of the UPGST Act involving sanctioned amounts exceeding Rs. 2 crore are to be scrutinised by the concerned Additional Commissioner Grade-1 and Additional Commissioner Grade-2 (Vigilance/Enforcement) on their logins, with the scrutiny result mandatorily entered in the relevant module. The instruction prioritises completion of pending scrutiny cases, including the highest-value matters in Gautam Buddha Nagar Zone, and requires officers in other zones to complete scrutiny of all available cases and make the requisite module entries.

Transitional credit form filing is governed by adopted central guidelines to ensure uniform implementation under Tripura GST.
Filing or revision of TRAN-1 and TRAN-2 transitional credit forms is governed by guidelines issued to provide a uniform mechanism for taxpayers. State Tax officers are directed to follow the central GST guidelines circulated on 9 September 2022 for field-level administration of such filing or revision. The direction, issued to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017, adopts the central instructions concerning transitional credit forms.