Late fee for delayed annual return arises until the complete GSTR-9 and GSTR-9C are furnished together or subsequently.
Late fee under sub-section (2) of section 47 CGST Act is leviable for delay in furnishing the complete annual return under section 44, which includes both FORM GSTR-9 and FORM GSTR-9C where required; the fee is computed from the due date of the annual return until the date the complete return is furnished and is not separately leviable for delayed furnishing of each form. A waiver exempts additional late fee beyond that payable up to the date of furnishing FORM GSTR-9 for fiscal years up to FY 2022-23 if FORM GSTR-9C is filed by 31 March 2025.

GST applicability on penal charges clarified: penal charges by regulated entities for loan breaches are not subject to GST.
The circular applies the Central TRU clarifications mutatis mutandis in Goa, confirming that penal charges levied by regulated entities under RBI directions are charges for breach of contract and not subject to GST; that RBI regulated Payment Aggregators qualify as "acquiring banks" for the Sl. No. 34 exemption for settlement of single transactions up to two thousand rupees (limited to settlement functions, excluding gateways); and regularises various GST positions on R&D grants, skilling services, renting by unregistered persons to composition taxpayers, electricity ancillary services, and Goethe Institute supplies for specified historic periods on an "as is where is" basis.

GST regularization of co insurance apportionment and reinsurance commission clarifies non supply treatment subject to specified tax payment conditions.
The State directs application mutatis mutandis of the Central Tax Circular regularising GST treatment: apportionment of co insurance premium by the lead insurer is not treated as a supply if the lead insurer bears tax on the entire premium from the insured; ceding/reinsurance commission deducted from reinsurance premium is not treated as a supply if the reinsurer pays tax on the gross premium inclusive of the commission. The Circular gives retrospective regularisation on an "as is where is" basis for the period prior to the statutory amendment and invites reports of implementation difficulties.

GST classification clarifications cover pepper, raisins, popcorn, fly ash AAC blocks and compensation cess effective date.
Pepper of genus Piper, whether green, white or black, is classified under HS 0904 and attracts 5% GST, while an agriculturist supplying dried pepper or raisins from cultivation is exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% GST or 12% GST depending on packaging, while caramel popcorn falls under HS 1704 90 90 and attracts 18% GST. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the compensation cess amendment applies on or after 26.07.2023.

GST clarifications cover penal charges, payment aggregator exemption, reverse charge rent, electricity utility services, and past-period regularisation.
GST clarifications cover penal charges levied by regulated entities, payment aggregator exemption, regularisation of GST on research and development services against grants, skilling services by NSDC-approved training partners, facility management services to MCD, the status of DDA as a local authority, reverse charge on commercial property rent for composition taxpayers, incidental electricity utility services, and Goethe Institute/Max Mueller Bhawans services. The circular also regularises specified past periods on an as is where is basis where recommended by the GST Council.

GST regularization for co-insurance premium and reinsurance commission transactions under an 'as is where is' basis.
GST on co-insurance premium apportioned by the lead insurer to the co-insurer is regularized where the lead insurer pays GST on the entire premium. Services involving ceding or reinsurance commission deducted from reinsurance premium are also covered, subject to GST being paid by the reinsurer on the gross reinsurance premium inclusive of such commission. The specified activities are treated as outside supply under Schedule III from 01.11.2024, and past GST payment from 01.07.2017 to 31.10.2024 is regularized on an 'as is where is' basis.

GST classification clarified for pepper, raisins, ready-to-eat popcorn, AAC blocks and agriculturist exemptions under council recommendations
Clarification addresses classification and GST rates for specified goods: pepper of genus Piper attracts 5% GST; dried pepper and raisins supplied by agriculturists are exempt and not liable to registration; ready-to-eat popcorn mixed with salt and spices is HS 2106 90 99 attracting 5% GST if unpackaged and 12% if packaged and labelled, while sugar-coated popcorn is classifiable as sugar confectionery attracting 18% GST; AAC blocks with over 50% fly ash fall under HS 6815 attracting 12% GST; the amended Compensation Cess entry for utility vehicles applies from the amendment's effective date.

GST classification and rate clarity for pepper, raisins, popcorn, fly ash blocks, and utility vehicles.
Pepper of the genus Piper is classified under HS 0904 and attracts 5% GST, while dried pepper and raisins supplied by an agriculturist who is not liable to registration are exempt from GST. Ready to eat popcorn mixed with salt and spices is classified under HS 2106 90 99 and attracts 5% or 12% GST depending on packaging, while sugar-mixed popcorn is classified as sugar confectionary and attracts 18% GST; the past period up to 14.02.2025 is regularized on an as is where is basis. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST, and the amended compensation cess entry for utility vehicles applies on or after 26.07.2023.

Court-summons compliance requires Ward Officers to attend hearings, produce records, coordinate counsel, and face action for negligence.
Ward Officers acting as Pairvi Officers must comply with court summons, notices, orders and directions, attend required hearings, and produce records in accordance with due procedure. They must timely prepare litigation documents and evidence, coordinate with government counsel and relevant officials, preserve confidentiality, and maintain updated records of court-related activities. Negligence causing an adverse judicial ruling remains the responsibility of the concerned officer or official, and non-compliance may attract strict action under law.

Road vigilance procedure sets team strength, prior intimation, log book maintenance, and weekly reporting requirements.
Road vigilance is to be conducted under a standard operating procedure aimed at ensuring transparency, accountability and officer safety. The team should normally consist of at least four officers, with up to two office staff permitted where required, and prior intimation must be given to the concerned Additional Commissioner by letter or SMS/WhatsApp. Officers must maintain a log book, and Zonal Joint Commissioners must submit weekly reports in the prescribed format covering inspection details, intercepted vehicles, findings, detention reasons, penalties and amounts realized.

Late fee for delayed annual GST reconciliation applies until the complete annual return, including reconciliation statement, is filed.
Where reconciliation statement in FORM GSTR-9C is required to be filed with the annual return in FORM GSTR-9, the annual return is complete only when both FORM GSTR-9 and FORM GSTR-9C are furnished, and statutory late fee is leviable from the due date of the annual return until the date of furnishing the complete annual return; a single late fee covers the entire period and is not separately leviable for delayed furnishing of each form. A waiver notification limits additional late fee for certain past years if reconciliation is filed by the notified cutoff, with no refund for fees already paid.

Section 74A tax determination powers are assigned to designated officers for unpaid tax and wrongly availed input tax credit.
Deputy Commissioners, Assistant Commissioners and State Tax Officers are authorised within their respective jurisdictions to perform section 74A functions, excluding those under sub-section (7). Their assigned function covers determination, for financial year 2024-25 onwards, of tax not paid or short paid, tax erroneously refunded, and input tax credit wrongly availed or utilised.

Late fee for incomplete annual returns continues until mandatory FORM GSTR-9C is filed, with limited waiver conditions available.
Late fee applies for delay in furnishing a complete annual return where FORM GSTR-9C is required. FORM GSTR-9 alone does not complete the annual-return obligation if the reconciliation statement is mandatory. Late fee is calculated from the annual-return due date until both FORM GSTR-9 and FORM GSTR-9C are furnished, and is not separately levied for each form. For annual returns up to financial year 2022-23, excess late fee is waived if the required FORM GSTR-9C is furnished by 31 March 2025, while late fee already paid is not refundable.

GST scope on penal charges and payment aggregator settlement clarified; select past tax positions regularised accordingly.
Clarification aligns CBIC Circular No. 245/02/2025-GST with the State law and clarifies GST treatment: penal charges levied by regulated entities per RBI directions are not subject to GST; RBI regulated Payment Aggregators undertaking settlement qualify as "acquiring bank" for the Sl. No. 34 exemption limited to settlement functions; multiple past positions are regularised on an "as is where is" basis (R&D grants, NSDC Training Partner exemptions, composition taxpayer rental reverse charge, incidental electricity services); facility management to MCD HQ is taxable; DDA is not a "local authority"; Goethe Institute supplies regularised.

Delegation of GST powers revised for scrutiny, tax determination and waiver-related authority under the West Bengal GST framework.
Delegation of powers under the West Bengal Goods and Services Tax Act, 2017 is amended to reallocate authority for scrutiny of returns, determination of tax under sections 73, 74 and 74A, and waiver-related powers under section 128A. A State Tax Officer may exercise powers under sections 73, 74 and 74A only where the tax payable does not exceed ten lakh rupees as determined under section 61. The amendments take effect from 1 November 2024 and supersede the earlier delegation order, subject to acts done before such supersession.

GST classification clarifications govern agricultural produce, flavoured popcorn, fly ash blocks and compensation cess conditions for utility vehicles.
Pepper of the genus Piper is classified under HS 0904 and attracts 5% GST, while agriculturists supplying dried pepper or raisins from cultivation are exempt where not liable for registration. Salted and spiced ready-to-eat popcorn is treated as namkeen, with GST dependent on pre-packaged and labelled supply; sugar-mixed popcorn is sugar confectionery. AAC blocks containing more than 50% fly ash fall under HS 6815 and attract 12% GST. The amended compensation cess criteria for specified utility vehicles apply from 26 July 2023.

Virtual hearing mandated for tax adjudication, with digital submissions and in-person hearings only by prior permission.
A mandatory virtual hearing regime is instituted for GST proceedings, permitting in-person hearings only with prior Additional Commissioner approval upon written request. Hearing notices with a unique link and Proper Officer details shall be sent to the registered email; links are not to be shared. Authorized representatives must submit a vakalatnama, photo ID and contact details in advance. Hearings will use a pre-intimated application; phone teleconferencing is a fallback for technical issues. Digital submissions via registered email are required; physical documents, if needed, must be attested on every page and lodged at district Facilitation Desks where Nodal Officers will verify, receipt and forward them within five working days. Digital records and submissions are recognised as valid.

SGST reimbursement for CHHAAVA screenings requires tax payment, consumer benefit pass-through, claims, verification, and appeal procedures.
State GST reimbursement applies to SGST paid by cinema exhibitors on admission to 'CHHAAVA' during the eligible period, provided the benefit is passed to viewers. Exhibitors must maintain existing ticket prices and seating classes, issue invoices showing CGST and SGST, file GST returns, and remit the full tax payable. SGST must not be collected from viewers, and eligible tickets must bear the required non-collection endorsement. Claims require ticket-sale, tax-payment and return records, proof of non-collection, and compliance certifications.

GST amnesty application processing requires jurisdictional reassignment, equitable ward distribution, records, and monitored time-bound disposal.
Section 128A GST amnesty applications filed online in Form GST SPL-01 or Form GST SPL-02 are initially assigned in a round-robin manner irrespective of local jurisdiction. The State Administrator must reassign applications to the ward having local jurisdiction over the applicant taxpayer. Ward Deputy Commissioners, with STO ward in-charges, must distribute applications equitably among STOs and ASTOs, maintain offline allocation records, undertake the exercise at least on alternate days, and monitor time-bound processing and disposal in accordance with GST legal provisions and written instructions.

GST classification: agriculturist exemption for dried produce and specified rates apply to popcorn and AAC blocks.
Clarification under section 168 clarifies that pepper of genus Piper is classifiable under HS 0904 with the specified GST rate; dried pepper and raisins supplied by an agriculturist are exempt under the agriculturist exemption in Section 23(1). Ready to eat popcorn with salt and spices is classifiable under HS 2106 90 99 with differential rates depending on packaging and labelling, whereas sugar coated popcorn is classifiable as sugar confectionery. AAC blocks with majority fly ash fall under HS 6815 with the fly ash rate. The Compensation Cess amendment on utility vehicle ground clearance applies from the notification effective date.