Transitional credit filing: one-time portal window permits filing or revision of TRAN-1/TRAN-2, subject to verification.
A one-time portal window permits aggrieved registered taxpayers to file or revise Forms GST TRAN-1 and TRAN-2, with electronic submission frozen upon clicking submit and final filing requiring DSC or EVC. Filers must upload the prescribed annexure declaration and TRANS-3 where applicable, submit a self-certified copy to the jurisdictional tax officer within seven days, and retain supporting records. TRAN-2 claims must be consolidated; certain form-based claims issued after the original TRAN-1 deadline are disallowed. Officers will verify claims, allow hearings, and reflect allowed transitional credit in the electronic credit ledger.

Brick kiln registration and pollution control coordination are mandatory before consent is issued for non-compliant units.
Brick kilns in Uttar Pradesh that do not conform to the prevailing guidelines are to be regulated through coordinated camps with the Pollution Control Board. The concerned regional officers must coordinate the camp dates and venues, ensure participation of the jurisdictional State Tax officer, and facilitate registration of the brick kilns. Registration with the State Tax Department is a mandatory pre-condition before consent or approval is issued by the Pollution Control Board.

GST classification clarifications align tax treatment for electric vehicles, mango products, sewage water, nicotine gum, fly ash, and pulse residues.
GST classification confirms that electrically operated vehicles supplied without batteries remain taxable at the concessional rate, while minor-polished Napa stones retain concessional treatment. Fresh mangoes and treated sewage water are exempt; sliced dried mangoes receive concessional treatment, whereas other dried mango forms, including mango pulp, attract the standard specified rate. Nicotine Polacrilex gum is taxable at 18%. The fly ash-content condition applies only to fly ash aggregates, not bricks or blocks. Pulse-milling residues such as chilka, khanda, and churi fall under heading 2302, attract 5%, and past treatment is regularised on an as-is basis.

GST classification rules distinguish vehicle rentals from passenger transport and identify exemptions for education, healthcare, land, and ferries.
GST treatment distinguishes renting of passenger or freight vehicles with an operator, where the recipient controls routes and schedules, from passenger or goods transport. Mining vehicles hired with drivers are rental services rather than exempt road transport. A body corporate hiring passenger vehicles from a non-body corporate for a period is subject to reverse charge, whereas specific passenger journeys are not. Non-air-conditioned contract-carriage exemption applies only to predetermined-route and predetermined-schedule passenger transport, not to vehicles placed at the recipient's disposal.

GST classification clarified: electrically operated vehicles, treated sewage water and pulse by products attract specified GST rates.
Electrically operated vehicles are classifiable under HSN 8703 and attract five per cent. GST even if batteries are not fitted at supply; Napa and similarly minor polished stones ready for use qualify under Sl. No. 123 for concessional rate; mango forms under heading 0804 are separately classified (fresh exempt, sliced and dried concessional, other dried/pulp higher rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum falls under tariff item 2404 91 00 at 18 per cent; fly ash content condition applies only to aggregate; pulse milling by products under heading 2302 attract five per cent.

GST on contractual consideration: only payments that remunerate an agreed toleration, forbearance or ancillary facility are taxable.
GST on payments arising from breach or penalty depends on whether the payment is consideration for a supply involving agreement to refrain, tolerate, or do an act; mere compensatory or punitive flows (liquidated damages, statutory penalties, cheque dishonour fines, forfeitures) are not consideration absent an independent contractual promise, whereas commercially agreed ancillary charges (cancellation fees, late payment acceptance, early termination or prepayment facilities) are consideration for supply and taxable if the principal supply is taxable.

GST rate clarifications on services and exemptions confirm applicable tax treatment and eligibility across multiple service categories.
Clarifications address GST rates and exemptions across specified services: ice cream parlours' past concessional payments are regularised and standard rate with ITC applies prospectively; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the raw vegetable fibre exemption prior to withdrawal; transit cargo services to and from Nepal and Bhutan including empty container movements are exempt subject to customs/transhipment regulations and track and trace verification; renting of transport vehicles with operator for mineral transport is taxable as rental services and not exempt road transport.

Omission of Rule 95A leads to withdrawal of circular, annulling prior refund guidance for airport retail supplies.
Following the retrospective omission of Rule 95A from the Bihar GST Rules, 2017, which had addressed refunds for taxes on inward supplies by airport retail outlets to outgoing international tourists, the Commissioner withdraws Circular No. Bikri-kar/Vividh-28/2018-2352 ab-initio, thereby nullifying the earlier clarifications issued under that circular.

Refund of unutilised ITC on export of electricity clarified: filing procedure, documents, relevant date and calculation method.
Applicants must file Form GST RFD-01 under "any other" with remark "Export of electricity-without payment of tax", upload Statement 3B (export invoices, energy exported, tariff per unit), the Regional Energy Account (REA) statement from the RPC Secretariat and tariff agreement. The relevant date is the last date of the month as per the monthly REA. Refund is calculated under rule 89(4) using scheduled REA energy multiplied by contracted tariff (using the lower of REA or invoice quantity), with adjusted total turnover excluding domestic electricity; officer verification and debit via Form GST DRC-03 precede issuance of RFD-06 and RFD-05.

Re-credit in electronic credit ledger allowed after deposit of erroneous refund; officer to issue Form GST PMT-03A upon verification.
Re credit is available where a taxpayer deposits an erroneously sanctioned refund plus applicable interest and penalty via Form GST DRC 03 by debit to the electronic cash ledger; the taxpayer must state the reason in DRC 03 and submit a written request in the prescribed annexure. The proper officer, after verifying full payment, shall re credit an amount equivalent to the deposited erroneous refund to the electronic credit ledger by passing an order in Form GST PMT 03A, preferably within 30 days from request receipt or payment, whichever is later.

Refund under inverted duty structure admissible where concessional notification causes lower output tax, subject to exclusions and conditions.
Refund of accumulated input tax credit is allowable where accumulation results from the rate of tax on outward supplies being lower than on inputs at the same time due to supply under a concessional notification, subject to conditions and excluding nil rated, fully exempted supplies or supplies specifically excluded by government notification.

Input Tax Credit for deemed exports is portal-only for refunds and excluded from section seventeen disallowances.
Tax paid on supplies regarded as deemed export is made available as ITC solely to enable portal refund claims and is not ITC under Chapter V; therefore it is not subject to section 17 disallowances nor included in Net ITC for refund computations under rule 89(4) or rule 89(5). The proviso to clause (b) of section 17(5) applies to the whole clause and leasing in that clause is limited to motor vehicles, vessels and aircraft. Employer perquisites under employment contracts are excluded from GST under Schedule III. Electronic credit ledger amounts may be used only for output tax (excluding reverse charge) while electronic cash ledger may be used for tax, interest, penalty, fees and other liabilities.

Fraudulent input tax credit: issuers face penalty, recipients face demand and penalty, pass-through cases attract penalties.
Issuance of tax invoices without actual supply does not amount to supply and thus does not create tax liability or demand under the BGST Act for the issuer, though the issuer is punishable for issuing invoices without supply. A recipient who fraudulently avails and utilises input tax credit without receipt of goods or services is liable to demand and recovery of the credit with interest and penal action for fraudulent availment. Where such illegitimate credit is passed on by issuing further invoices without supply, no tax demand arises for the outward transaction but penal action attaches for issuing invoices without supply and for utilising ineligible credit. Specific facts determine the exact mix of demands and penalties, and additional offences may apply.

Inter State supply reporting must include place of supply details to secure correct GST allocation and ITC settlement.
Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxable persons and UIN holders in table 3.2 of Form GSTR-3B and corresponding GSTR-1 tables, ensuring invoice and customer database accuracy. Table 4(A) of Form GSTR-3B is auto populated from Form GSTR-2B; absolute and statutory ineligible ITC reversals must be shown in table 4(B)(1), provisional/reclaimable reversals in table 4(B)(2), and net ITC credited to the electronic credit ledger equals 4A minus [4B(1)+4B(2)].

Transitional credit portal reopening allows one-time filing or revision of TRAN-1/TRAN-2, subject to verification and documentation.
GSTN will open the common portal to permit a one-time filing or revision of Form GST TRAN-1 and TRAN-2 during the reopened window. Filers must electronically sign submissions, upload the Annexure A declaration and TRANS 3 where applicable, and may edit forms only before clicking "submit." TRAN 2 claims must be consolidated into a single form with the last month shown as the tax period. Filers must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records for verification; accepted transitional credit will be posted to the electronic credit ledger after adjudication.

Territorial jurisdiction of State tax officers is reorganised across Assam by revised zonal and unit-wise allocation.
Territorial jurisdiction of State tax officers under the Assam Goods and Services Tax Act, 2017 is reassigned by order issued in exercise of statutory power under section 4(2). The order supersedes the earlier territorial jurisdiction arrangement and specifies the classes of officers who may exercise powers within defined territorial limits across Assam. The allocation covers Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents posted in the Principal Commissioner's office and in the various zonal and unit offices. It maps jurisdiction by zone and unit, linking each office to designated districts, sub-divisions, police-station areas, and detailed boundary descriptions.

Fraudulent input tax credit: recipients who avail and utilize ITC on fake invoices face demand, recovery and penalties.
Issuance of invoices without any underlying supply is not supply under the TNGST Act, 2017 and the issuer incurs no tax demand under sections 73/74 though liable under section 122(1)(ii); a recipient who fraudulently avails and utilizes input tax credit is liable to demand, recovery and penalty under section 74 with interest under section 50 (and section 75(13) bars duplicate penalty), while passing on ineligible ITC without actual supply attracts penal provisions under sections 122(1)(ii) and 122(1)(vii), with possible invocation of section 132 depending on facts.

Transitional credit filing window reopened: one time portal filing/revision of TRAN 1/TRAN 2 with verification and ledger reflection.
The Supreme Court directed temporary reopening of the GST common portal permits a one time filing or revision of FORM GST TRAN 1/TRAN 2 for transitional credit, requiring upload of Annexure A and TRANS 3 where applicable, consolidation of TRAN 2 claims into a single form, submission of a self certified copy to the jurisdictional officer within seven days, and preservation of supporting records; submitted forms become frozen upon filing, claims will be verified by officers who will pass orders and, if allowed, reflect credit in the Electronic Credit Ledger.

Section 67 search powers and transit checks under Section 68 must remain strictly within legal limits.
Vigilance and Enforcement units may act under Section 67 for inspection, search and seizure of business premises and warehouses, while Section 68 applies only to goods in transit. Where a discrepancy is found during survey between physically found goods and the goods declared in the books of account, further action under the relevant provisions of the State Act must be taken by the Vigilance/Enforcement unit itself. The powers under Section 68 must be exercised strictly in respect of goods in transit and in accordance with the established legal framework.

Prosecution guidelines under the CGST Act direct enforcement officers to follow CBIC instruction with the state manual.
Guidelines for launching prosecution under the CGST Act, 2017 were circulated for implementation by field officers. The communication refers to CBIC Instruction No. 04/2022-23 on prosecution and criminal proceedings for certain offences under Section 69 and Section 132, and directs officers to read it together with the State Tax Department's Enforcement Manual, which contains the procedures relating to arrest and prosecution.