Place of supply for composite semiconductor software and design services follows the overseas recipient's location when testing is ancillary.
Place of supply for composite software development and integrated-circuit design services supplied to a recipient in non-taxable territory is the recipient's location where prototype hardware testing is ancillary. Testing and validation using hardware samples or test kits, when undertaken to improve quality or confirm that the developed software or design is error-free, forms part of the composite supply and cannot be artificially separated. The performance-based rule for services involving goods physically made available by the recipient does not separately govern such ancillary testing.

Refund of accumulated Input Tax Credit limited to invoices reflected in GSTR 2A following suppliers' GSTR 1 uploads; imports and RCM unaffected.
Refund of accumulated Input Tax Credit is restricted to ITC corresponding to invoices uploaded by suppliers in FORM GSTR 1 and reflected in the applicant's FORM GSTR 2A; this modifies the earlier para 36 of Circular No. 43/2019 GST. The restriction does not affect refund treatment for ITC on imports, ISD invoices, or inward supplies liable to Reverse Charge, which remain subject to prior practice.

Office-wise user creation and role reassignment streamline enforcement jurisdiction monitoring and case migration on the GSTN portal.
Office-wise users for enforcement officials on the GSTN Boweb Portal are to be created by the Zonal Sub-State Administrator so that the work of Mobile Squad or enforcement units can be monitored by office. The circular directs that users under each jurisdiction be recreated office-wise and roles be reassigned according to the revised jurisdiction through the "Add New Role" and jurisdiction-update functionalities. Pending or previous cases are to be sent in the prescribed format so they may be migrated to the new offices through GSTN.

GST refund and adjustment procedures clarified: credit notes, refund vouchers, LUT and filing extensions enable compliant tax treatment.
Where tax was paid on advances or on supplies later cancelled, suppliers must issue a credit note if an invoice was issued, declare it in the return and adjust tax liability; if no output liability exists they may file for refund of excess tax via Form GST RFD-01. If a receipt voucher (but no invoice) was issued, the supplier must issue a refund voucher and may claim refund through Form GST RFD-01. Existing LUT references may be relied upon pending submission of Form GST RFD-11, and timelines for TDS deposit and refund application periods have been extended.

Extension of GST registration and filing deadlines for insolvency practitioners and related compliance consequences clarified for affected taxpayers.
Provides uniform clarifications on GST compliance during COVID 19: extends the special registration window for insolvency professionals; exempts corporate debtors who timely filed pre appointment returns from fresh registration; permits change of IRP/RP via amendment to registration by updating the authorized signatory (with jurisdictional officer assistance where credentials are unavailable); and extends compliance deadlines for merchant exporter export windows and filing of FORM GST ITC 04 when original deadlines fall within the COVID affected period.

Withdrawal of administrative circular on supply of ITeS services under GST prompts uniform implementation across field formations.
The Excise & Taxation Commissioner has rescinded ab initio the Circular that provided clarifications on the GST treatment of Information Technology enabled Services (ITeS), citing representations that raised apprehensions and aiming to ensure uniform implementation of GST provisions across field formations.

GST appeal hearing jurisdiction is allocated among senior departmental officers by monetary threshold and designated territorial or functional zones.
GST appeal hearing jurisdiction under section 107 of the DGST Act, 2017 is allocated among senior departmental officers by monetary threshold, territorial zone and functional branch. SCTT-I to SCTT-IV hear appeals exceeding 15 lakhs for their respective assigned zones and specialised branches. The Additional Commissioner handles specified zones and lower-value Enforcement and Embassy Refund appeals, while the JCTT hears appeals up to 15 lakhs for Zones II to VII and XI (KCS).

Optional annual return filing permits eligible taxpayers to forgo returns while voluntarily correcting tax and input credit discrepancies.
Eligible registered persons with aggregate turnover not exceeding two crore rupees may choose not to furnish annual returns for financial years 2017-18 and 2018-19, with an unfurnished return deemed furnished on its due date. Eligible composition taxpayers may file FORM GSTR-9A, and other eligible registered persons may file FORM GSTR-9, only before the applicable due date. Taxpayers identifying short-paid tax or ineligible input tax credit during account reconciliation may voluntarily self-assess and pay the liability through FORM GST DRC-03.

Interest relief on delayed GST filings during COVID-19 available subject to timely filing and cumulative ITC adjustment.
State GST notifications provide conditional filing extensions and conditional reliefs: composition scheme filers may file CMP-02 and associated statements by extended dates; Form GSTR-3B due dates remain unchanged but a NIL interest window for the first fifteen days and a reduced interest rate thereafter apply subject to payment and filing by specified dates, failing which standard interest and penalties apply; rule 36(4) input tax credit restrictions are suspended for February-August with cumulative adjustment in September; e-way bill validity and various statutory compliance deadlines are extended to a common revised date.

Refund claims across financial years can be clubbed; refunds now follow original payment modes and require invoice matching.
The circular removes the restriction on clubbing refund claims across financial years, clarifies that accumulated ITC from a rate reduction on the same goods is not refund able as inverted duty accumulation, mandates proportional refund payment in the original modes of payment with cash refunds and re crediting of ITC, restricts refund of accumulated ITC to invoices uploaded by suppliers and reflected in the applicant's GSTR 2A, and requires HSN/SAC codes in Annexure B for invoice statements uploaded with refund applications.

Moratorium on pre insolvency GST dues protects the corporate debtor; IRP/RP must register and file post appointment returns.
Pre CIRP GST dues are treated as operational debt and no coercive action may be taken; claims must be filed before the tribunal. The IRP/RP need not file pre CIRP returns but must obtain new GST registration(s), file the first return under section 40 for the post appointment period, and may, under the special procedure in Notification No.15/GST 2, avail input tax credit on invoices bearing the erstwhile GSTIN in the first return; cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration.

Apportionment of input tax credit: apply State-level asset-value ratio and transfer ITC based on GST ITC-02 filing date.
Clarification requires apportionment of unutilized input tax credit at the level of each distinct State registration using the value of entire assets specified in the demerger scheme for that State. The proviso's asset-value ratio applies to all partial business reorganisations transferring assets with liabilities and is to be applied to the total unutilized ITC (sum of CGST, SGST/UTGST, IGST and cess). The ITC balance considered is that on the date of filing Form GST ITC-02, while the asset ratio is taken as on the scheme's appointed date.

Appeal to Appellate Tribunal: time-limit runs from when the Tribunal's President takes office, appellate bodies should dispose pending appeals.
Appeals from adjudicating authorities must go to the prescribed appellate authority under section 107 and rule 109A; appeals from those appellate authorities lie to the Appellate Tribunal under section 112. As the Appellate Tribunal is not constituted, the Removal of Difficulties order provides that the time-limit to file appeals to the Tribunal is measured from the date the President or State President enters office. Appellate authorities should note this in the preamble of orders and dispose pending appeals expeditiously without awaiting Tribunal constitution.

GST compliance relief extends insolvency registration, merchant-export export and job-work reporting deadlines during COVID-19 disruption.
GST compliance relief extends the separate-registration deadline for an IRP/RP to 30 days from appointment or 30 June 2020, whichever is later. No separate registration is required where the corporate debtor furnished all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns. A change of IRP/RP is treated as a change of authorised signatory. Merchant-exporter export deadlines and FORM GST ITC-04 filing for the quarter ending March 2020 are extended to 30 June 2020 where applicable.

GST compliance relief permits credit-note adjustments, refund-voucher claims, and extended deadlines for LUT, TDS returns and refund applications.
GST paid on cancelled service advances or returned invoiced goods is generally adjusted through a credit note and the relevant return; a refund claim for excess tax payment may be made where no output liability exists for adjustment. Where no invoice was issued for a cancelled advance, a refund voucher is required and refund may be claimed through FORM GST RFD-01. The clarification also extended the time for furnishing LUT, filing the TDS return and depositing deducted tax, and filing refund applications falling within the specified relief period.

COVID-19 GST compliance relief conditionally waives late fees, reduces interest, extends filings, and defers input tax credit reconciliation.
COVID-19 GST compliance relief conditionally reduces or waives interest and late fees while retaining GSTR-3B due dates for February, March and April 2020. Higher-turnover registered persons must file by 24 June 2020 to receive nil interest for the initial delay period and reduced interest thereafter; other eligible persons receive nil interest if they file within prescribed dates. GSTR-1 late fee is waived if filed by 30 June 2020. Rule 36(4) input tax credit compliance applies cumulatively for February to August 2020 in the September return, and specified statutory compliance deadlines are extended to 30 June 2020.

Appellate tribunal nonconstitution delays tribunal appeals; time limit runs from the date the Tribunal President assumes office.
Clarifies that appeals from adjudicating authorities must be filed to the prescribed Appellate Authority (Joint Commissioner or Deputy Commissioner (Appeals) as applicable) while appeals from those appellate authorities to the Appellate Tribunal will have their limitation period counted from the date the President or State President of the Tribunal enters office under the Ninth Removal of Difficulties Order; appellate authorities should dispose pending appeals expeditiously and taxpayers may submit Annexure-I within fifteen days to indicate intent to appeal to the Tribunal to delay recovery.

COVID-19 tax assessment timelines extended, with phased disposal, email notices, and social distancing safeguards for pending VAT cases.
COVID-19 disruption led to extension of the time limit for tax assessment and reassessment proceedings under the U.P. VAT framework. Assessing authorities were directed to classify pending cases, prepare phased disposal plans, and follow social distancing precautions. Where hearings had already been completed before lockdown, no fresh notice was required and orders could be uploaded online. Show-cause notices were to be consolidated where possible, issued by email in suitable cases, and hearings were to be scheduled carefully to avoid repeated office visits.

IRP/RP registration and GST compliance extensions clarified, covering registration procedure, return filing, export timing and ITC 04 filing.
Clarification extends timeframes and prescribes procedures for GST compliance during the COVID 19 period: IRP/RP registration time is extended and corporate debtors with prior complete return filing need not obtain fresh registration; changes in IRP/RP are treated as amendments to authorized signatory; merchant exporter export timing is extended where the original window fell within the affected period; and furnishing of FORM GST ITC 04 for the quarter ending March is extended to the later permissible date.

Reverse charge on passenger motor vehicle rentals applies to non-corporate suppliers who do not charge standard GST rates.
Reverse charge mechanism for fuel-inclusive passenger motor-vehicle rental services applies where a non-body-corporate supplier provides the service to a body corporate and does not issue an invoice charging GST at 12%. Where GST at 12% is charged by the supplier, the body corporate has no reverse-charge liability. A supplier covered by reverse charge must not charge tax from the recipient. The framework is clarificatory and also governs the period from 1 October 2019 to 30 December 2019.