Late fee for delayed GSTR-9C filing is clarified through corresponding application under the State GST framework.
Applicability of late fee for delayed furnishing of FORM GSTR-9C is clarified for implementation under the Tamil Nadu Goods and Services Tax Act, 2017. The corresponding central GST clarification is adopted mutatis mutandis for State GST purposes, with necessary modifications, to maintain uniformity in administration. The measure is clarificatory in nature and addresses late fee consequences arising from delay in furnishing FORM GSTR-9C.

GST applicability clarifications for certain services apply mutatis mutandis under the State GST statutory framework.
Clarifications on the applicability of GST to certain services are adopted for uniform implementation under the Tamil Nadu Goods and Services Tax Act, 2017. The Central guidance is clarificatory in nature and applies mutatis mutandis within the State GST framework to support consistent administration of GST treatment for the relevant services.

Pecuniary limits for adjudication under section 74A set, assigning officer-wise authority for GST notices and orders.
Implementation of Section 74A prescribes officer-wise pecuniary limits for issuance of show cause notices and adjudication orders where tax is not paid, short-paid, erroneously refunded or input tax credit wrongly availed or utilised, excluding penalty and interest from the monetary calculation; cross-references are amended to incorporate the new sub clauses and the circular is effective immediately.

Determination of unpaid tax and credit adjustments now assigned to proper officers under amended state GST circular.
A new Section 74A dealing with determination of tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit (for Financial Year 2024-25 onwards) has been inserted. The Commissioner amended the delegation in Circular No. 5/2023 by inserting an entry for Section 74A as Sl. No. 5A in TABLE-1, thereby assigning functions under Section 74A to departmental officers; the amendment takes effect immediately.

GST clarifications on penal charges, payment aggregators, skilling services, and reverse charge regularisation under the state tax framework.
GST clarifications cover the tax treatment of penal charges, payment aggregator settlement services, research and development services against grants, NSDC-approved skilling services, reverse charge on commercial property rent under composition levy, and incidental services of electricity utilities. Penal charges levied by regulated entities for non-compliance with loan terms are not liable to GST, while RBI-regulated payment aggregators are treated as acquiring banks only for the limited settlement exemption and not for payment gateway services. The circular also regularises GST for specified intervening periods on an "as is where is" basis.

GST treatment for co-insurance premium apportionment and reinsurance commission regularized on an as-is-where-is basis.
GST treatment is regularized for co-insurance premium apportionment by the lead insurer to the co-insurer and for ceding or reinsurance commission deducted from reinsurance premium. These transactions are treated as neither supply of goods nor supply of services, subject to tax being paid on the full premium amounts by the lead insurer and the reinsurer. The payment of GST is regularized retrospectively on an 'as is where is' basis for the period from 01.07.2017 to 31.10.2024.

GST officer designation amendment revises the Schedule and inserts a new entry for Section 74A.
The Schedule to Order No. 2832/GST-II, dated 08.12.2017, is amended by omitting the words "Assistant Excise and Taxation Officer of State Tax" from serial numbers 37 and 38 and inserting a new serial number 38A for Section 74A, naming the Deputy Commissioner of State Tax and the Excise and Taxation Officer of State Tax as the relevant officers.

Waiver of interest and penalty under Section 128A clarifies eligibility, payment modes and appeal withdrawal requirements.
Clarifies that taxpayers who paid tax via FORM GSTR-3B before 1 November 2024 are eligible for the waiver of interest and penalty under Section 128A for demands relating to the specified period, provided payments were intended for those demands and subject to officer verification; payments after that date must follow Rule 164 modes including FORM GST DRC-03 and electronic liability register entry. For notices/orders covering both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL-01/02, inform the appellate authority of intent to avail the waiver and withdraw appeals for covered periods, whereupon the authority will adjudicate remaining periods appropriately.

Waiver of interest and penalty under Section 128A clarified: eligibility, payment modes, and appeal withdrawal procedures explained.
The circular clarifies that payments made towards demands before the commencement of Section 128A are eligible for waiver of interest and penalty if intended for those demands, but payments on or after commencement must follow Rule 164's prescribed modes, including crediting tax to the electronic liability register. For notices/orders covering periods both within and outside the relief window, taxpayers may pay liabilities for the covered periods, file FORM SPL-01 or FORM SPL-02 to elect the benefit, notify appellate authorities of that election, and pursue appeals only for the remaining periods; proper officer verification is required.

Section 128A benefit administration is aligned with central clarifications through corresponding application under the TNGST Act.
Benefits under Section 128A of the TNGST Act, 2017 are to be administered consistently with central GST clarifications concerning issues in their availment. CBIC Circular No. 248/05/2025-GST applies mutatis mutandis for implementation under the TNGST Act, 2017, as a clarificatory measure intended to secure uniform application of the Section 128A benefit framework in Tamil Nadu.

Section 128A benefit clarified: pre-enactment GSTR-3B payments qualify; DRC-03 required thereafter; procedure for partial-period appeals.
Taxpayers who paid disputed tax via FORM GSTR-3B before the provision's commencement are eligible for the waiver under Section 128A, subject to verification; payments on or after commencement must use modes under Rule 164 (including FORM GST DRC-03 and electronic liability register crediting). For notices/orders covering periods partly within the waiver, taxpayers may pay the tax for covered periods, file FORM SPL-01 or FORM SPL-02, intimate withdrawal of appeal for those periods, and the appellate authority/tribunal will decide remaining periods.

GST classification clarifications define agriculturist exemptions and commodity-specific rates affecting pepper, popcorn and AAC blocks.
The circular clarifies that pepper of genus Piper is classifiable under HS 0904 at 5% GST and dried pepper or raisins supplied by an agriculturist are exempt and not liable for registration under Section 23(1) of the WBGST Act; ready-to-eat popcorn mixed with salt and spices is HS 2106 90 99 attracting 5% if unpackaged and 12% if packaged and labelled, while sugar-coated popcorn is treated as sugar confectionery at 18% GST; AAC blocks with over 50% fly ash fall under HS 6815 at 12% GST; and the amended Compensation Cess entry for utility vehicles applies from the notified effective date.

Late fee for delayed annual GST return applies until both GSTR 9 and GSTR 9C are filed, where required.
Where FORM GSTR-9C is required, the annual return is only complete when both FORM GSTR-9 and FORM GSTR-9C are furnished; the late fee under subsection (2) of section 47 is leviable for delay in furnishing the complete annual return, computed from the due date until the date both components are filed. If FORM GSTR-9C is not required, the late fee period runs until FORM GSTR-9 is filed. A specified waiver limits excess late fee for certain past years if FORM GSTR-9C is filed by the notified cutoff date, without entitlement to refund of amounts already paid.

GST exemption for payment aggregators covers low-value card settlements; acquiring bank definition applies to such aggregators.
Penal charges levied by banks and NBFCs under RBI directions replacing penal interest are charges for breach of loan terms and not subject to GST. RBI regulated Payment Aggregators that receive, pool and settle card payments from escrow accounts qualify as "acquiring bank" for the low value card settlement exemption, limited to settlement functions and excluding payment gateway services. Several past periods' GST treatments are regularised on an "as is where is" basis in line with GST Council recommendations, including R&D grants, NSDC training partner skilling services, incidental electricity service exemptions, reverse charge on certain rentals, and Goethe Institute services.

GST regularization of co insurance premium and ceding commission payments clarified and regularized retrospectively on an as is basis.
Exclusion from supply under Schedule III applies to co insurance premium apportionment where the lead insurer pays tax on the full premium, and to insurer to reinsurer services where the reinsurer pays tax on the gross reinsurance premium inclusive of ceding commission. The State has regularised GST payment for these specified transactions retrospectively on an as is where is basis and enacted the provisions by amendment brought into force by departmental notification.

Waiver of interest or penalty: full tax payment and prescribed forms enable relief under Section 128A, subject to conditions.
Section 128A permits waiver of interest or penalty or both for specified section 73 demands subject to eligibility categories (notices/statements unadjudicated; orders without appellate/revisional disposal; appellate/revisional orders without tribunal disposal). Applicants must file prescribed electronic forms, pay the full tax demanded (with ELR or DRC mechanisms and limited ITC usage exceptions), and comply with timelines; officers process applications under Rule 164 issuing SPL-05/SPL-07, with deemed approval if prescribed time lapses and specific conditions making waivers void where appellate enhancements or unpaid residual interest/penalty remain.

Extension of input tax credit time limit enables retroactive ITC claims, with special rectification procedure and limited refund exception.
Retrospective insertion of sub-section (5) and sub-section (6) to section 16 of the WBGST Act extends the period for availing input tax credit for specified past financial years and for periods affected by revocation of registration cancellation. The Amendment bars refunds of tax paid or ITC reversed due solely to these retrospective provisions, subject to an exception for pre-deposit repayments on successful appeals. A special rectification procedure under section 148 (Notification No. 309-F.T.) prescribes filing, documentation, officer responsibility and timelines to seek rectification of orders confirming demands for alleged wrong availment under sub-section (4).

Ineligible ITC reversal reporting requires permanent and temporary reversals to be separately disclosed in GSTR-3B for IGST settlement.
Ineligible IGST input tax credit must be correctly disclosed and reversed in Table 4 of FORM GSTR-3B. Permanent reversals, including blocked credit, credit attributable to exempt or non-business supplies, and credit unavailable because of time-limit or place-of-supply restrictions, are reported in Table 4(B)(1) or Table 4(D)(2) and are appropriated during IGST settlement. Temporary reversals capable of later reclaim are reported in Table 4(B)(2), with reclaim disclosed in Table 4(A) and Table 4(D)(1). Proper Officers must verify GSTR-3B against GSTR-2B and monitor compliance.

GST registration revocation powers are authorised for exercise by the designated Joint Commissioner under the State GST Rules.
The Joint Commissioner of State Taxes and Excise (EIU) is authorised to exercise powers under the first proviso to Rule 23 of the Himachal Pradesh Goods and Services Tax Rules, 2017. The authorisation is issued by the Commissioner under delegated powers available under the Himachal Pradesh Goods and Services Tax Act, 2017 and concerns GST registration revocation proceedings.

GST classification and rates clarified: pepper, popcorn, AAC blocks, and agriculturist supplies exempt from registration.
Clarification of GST classification and rates: pepper of genus Piper is under HS 0904 and attracts 5% GST; dried pepper and raisins supplied by an agriculturist are exempt and such agriculturists are not liable to registration under Section 23(1) of the CGST Act. Ready-to-eat popcorn mixed with salt and spices is under HS 2106 90 99 and attracts 5% GST if other than pre-packaged and labelled and 12% if packaged and labelled; sugar-coated popcorn is under HS 1704 90 90 at 18% GST. AAC blocks with over 50% fly ash fall under HS 6815 attracting 12% GST. The Central TRU circular is to apply mutatis mutandis to the Goa GST Act.