Principal agent relationship under GST: invoice issuance determines when goods transfers are treated as supply without consideration.
Scope of the principal agent relationship under Schedule I hinges on the agent's representative character and whether the agent issues the invoice in his own name or has authority to transfer title. Only where the agent supplies or receives goods on behalf of the principal (and invoices in his name or takes title) does the Schedule I entry treat the transaction as a supply without consideration; services between principal and agent require consideration and fall outside this entry. Invoice issuance is the objective criterion to determine coverage and consequent registration obligations.

E-hearing for VAT assessments streamlines online notices, replies, document upload, and timely disposal for corporate circle traders.
E-hearing is prescribed for assessment proceedings relating to traders under the Corporate Circle under the Uttar Pradesh Value Added Tax regime, to reduce delay and unnecessary physical interface. The procedure provides for online issue of a self-explanatory notice, electronic submission of reply, explanations and documents, requests for extension of time, additional information, and cross-examination where necessary. The assessing authority is to avoid fragmented notices, examine the record comprehensively, and dispose of the case on merits within 15 days of receipt of the dealer's explanation, with orders and demand notices made available through the e-services login.

GST Practitioner Enrollment: officers must follow statutory enrolment procedure and recheck unauthorised approvals, issuing notices where necessary.
Direction concerns the processing and finalisation of applications for enrolment as GST Practitioners: DETCs (ST) must dispose pending applications in accordance with the statutory enrolment procedure and applicable rules, ensure authorisation requirements are observed before approval, re check any applications previously approved without proper authorisation and issue show cause notices where ineligibility is found; a Standard Operating Procedure applies and an action taken report must be submitted to Head Office.

Return of time-expired medicines: procedural clarification mandates standardized GST treatment and uniform administrative steps.
Clarification prescribes the procedural steps for return of time expired drugs or medicines under GST, including required documentation, verification and tax treatment, and directs state tax officers to adopt the Department of Revenue, GST Policy Wing guidance as the binding procedure to ensure uniform implementation across field formations.

Casual taxable person clarifications and Input Tax Credit recovery guidance ensure uniform GST implementation across field formations.
Mandates adherence to Department of Revenue GST Policy Wing clarifications on treatment of a casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service Distributor, directing state tax officers to follow those clarifications for uniform implementation and recovery actions under state GST administrative powers.

Refund clarifications: state instructs tax officials to adopt central GST circular to ensure uniform refund processing across field formations.
The State directs tax officers to implement the Department of Revenue, GST Policy Wing's clarifications on refund-related issues to ensure uniform application of the law across field formations and transmits that circular as an enclosure for mandatory adherence.

Cancellation of GST Registration: officers must follow central GST Policy Wing guidance when processing Form GST REG-16 applications.
Applications for cancellation of GST registration filed in FORM GST REG-16 must be processed following the procedural clarifications in the Department of Revenue, GST Policy Wing circular (No. 69/43/2018 GST) to ensure uniform implementation; the Chief Commissioner, under section 168 of the Tripura SGST Act, directs all subordinate officers to apply that guidance and the circular is annexed.

Return of time expired goods: supplier options to treat as fresh supply or issue credit note with corresponding ITC consequences.
Procedural options for return of time expired goods: treat the return as a fresh supply by issuing an invoice and allowing the recipient to claim Input Tax Credit subject to Section 16 conditions; composition taxpayers must issue a bill of supply with no ITC to the recipient; unregistered persons may return goods via a commercial document without tax. Alternatively, the supplier may issue a credit note; if issued within the statutory adjustment period the supplier may adjust tax liability provided the recipient has not availed or has reversed ITC, whereas credit notes issued after that period do not permit adjustment nor require portal upload. Destruction of returned goods requires reversal of the ITC as specified.

Advance tax for casual taxable persons must be calculated after accounting for eligible input tax credit under GST.
A casual taxable person must deposit advance tax based on estimated net tax liability after accounting for eligible input tax credit. Long-running exhibitions exceeding the short-term threshold require normal registration with allotment letters as business proof and no advance tax for registration. Where an Input Service Distributor distributes excess credit contrary to rules, excess credit is recoverable from recipients with interest and penalty; recipients may voluntarily remit via the prescribed form or face recovery proceedings, and the ISD is additionally liable to a general penalty.

Refund procedure: rectified refund applications must be filed under the original ARN and re credit is not required until portal update.
Where a deficiency memo issues, taxpayers must submit a rectified refund application under the original ARN and re credit to the electronic credit ledger using FORM GST RFD 01B is not required until the portal is updated. Amendments and notifications modify IGST export refund eligibility: importers under the specified customs notifications are excluded after the substitutional notification, but exporters receiving capital goods under the EPCG scheme remain eligible; earlier circulars on this matter are superseded.

Return of time-expired drugs under GST clarified through procedural instructions for officers and trade organisations.
Clarification is issued on the procedure relating to the return of time-expired drugs or medicines under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular issued for that purpose and directs that subordinate officers be informed and compliance ensured. It also requires that trade organisations be apprised of the clarified procedure at the departmental level.

Casual taxable person and excess input tax credit recovery clarified under GST for administrative compliance.
Clarification is circulated on issues concerning casual taxable persons under GST and recovery of excess input tax credit distributed by an Input Service Distributor. The communication forwards the Central Board circular for information and compliance, and directs subordinate officers and trade organisations to be informed at the local level.

GST refund clarification directs field officers to ensure compliance and inform trade organisations of updated guidance.
Clarification regarding certain issues related to refund under GST was forwarded to field formations in Uttar Pradesh through the cited central circular. The communication directs zonal and joint commissioners to inform subordinate officers, ensure compliance, and convey the clarification to trade organisations at their level. It was issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh, and enclosed the referenced circular for guidance on refund-related issues.

Cancellation of GST registration applications in Form GST REG-16 must follow the prescribed standard operating procedure.
Standard operating procedure has been issued for processing applications for cancellation of registration filed in Form GST REG-16. The communication forwards the central circular on the subject and directs field officers to ensure compliance and inform trade organisations, functioning as an administrative instruction for uniform handling of cancellation applications.

Annual return filing deadline extended for VAT forms 52, 52A and 52B, including traders covered by entry 54 goods.
Extension of the last date for filing Annual Returns in Forms 52, 52A and 52B for the VAT period of Financial Year 2017-18. The earlier circular extended the filing deadline up to 31.12.2018 for annual returns relating to the VAT period 01.04.2017 to 30.06.2017. Traders dealing in goods covered by Entry 54 of Section 174 of the Goods and Services Tax Act were also given the same extended deadline, and the earlier circular was amended accordingly.

TDS on GST: DDOs must generate CPIN, remit via NEFT/OTC, obtain CIN and file monthly GSTR-7.
DDOs must deduct GST TDS under Section 51 on qualifying contracts, register on the GST portal, and for each bill generate a CPIN specifying Major Head components. Payment via NEFT/RTGS (using CPIN/RBI credentials) or OTC (government cheque to authorized banks) must be completed within 15 days; the UTR from payment is updated to obtain CIN which credits the DDO's electronic Cash Ledger. DDOs must maintain a monthly TDS Register, file FORM GSTR-7 monthly, and issue FORM GSTR-7A TDS certificates to deductees.

Input tax credit blocking authorised where entitlement is lacking, including fraud, non functionality, transitional excess and inadmissible supplies.
Directs jurisdictional officers to use the Department's portal application to block or unblock Input Tax Credit in Electronic Credit Ledgers to protect revenue. Full ledger blocking is required for taxpayers found bogus or non functional; credit must be blocked to the extent of excess transitional claims, amounts not used in business, amounts inadmissible under Section 17(5), and where legal conditions for claiming credit (supplier tax payment, possession of tax invoice, supply status, supplier composition scheme) are not met.

Return of time-expired drugs: options to treat as fresh supply or issue credit note with ITC and timing consequences.
Provides two compliant procedures for return of time-expired drugs under the RGST Act: (1) treat the return as a fresh supply-registered non-composition returners issue an invoice at original value enabling the recipient to claim ITC subject to Section 16, composition taxpayers issue a bill of supply (no ITC to recipient), and unregistered persons use a commercial document without tax; destruction after receipt requires reversal of ITC on the return supply. (2) Issue a credit note-if within the statutory time limit tax liability may be adjusted (subject to recipient's ITC position); if after the time limit tax adjustment is not allowed and portal upload by supplier is not required.

Casual taxable person advance tax calculation must account for eligible input tax credit; extended exhibitions need normal registration.
Advance tax for a Casual Taxable Person must be computed after accounting for eligible Input Tax Credit; long exhibitions exceeding the statutory 180-day limit require normal registration with allotment/consent letter as proof and no advance tax at registration. Excess credit distributed by an Input Service Distributor in contravention of law is recoverable from recipients with interest and penalty; recipients may deposit voluntarily via FORM GST DRC-03, or authorities may proceed under assessment provisions using FORM GST DRC-07, and the ISD is liable to penalty.

Refund eligibility for exporters: EPCG recipients may claim IGST export refund under amended Rajasthan GST refund provisions.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not permit a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is updated, with separate guidance for cases where re-credit has already occurred. Amendments permit certain exporters, including those receiving capital goods under the EPCG scheme, to claim refund of IGST paid on exports while rescinding earlier conflicting notifications.