Extension of time for revocation of cancelled GST registration, with further extensions subject to commissioner approval.
Where the due date to file applications for revocation of cancellation of GST registration fell between March 1, 2020 and August 31, 2021 for cancellations under clauses (b) or (c) of sub section (2) of section 29, the filing deadline is extended to September 30, 2021 irrespective of whether applications are not filed, pending, rejected, on appeal, or rejected on appeal. Interaction with the proviso allowing administrative extensions is clarified: no further extension where the full 90 day period expired by August 31, 2021; Commissioner may grant 30 days where 60 days expired; Joint/Additional Commissioner and Commissioner may grant sequential 30 day extensions where only 30 days expired. Effective date: September 6, 2021.

Audit authorisation under West Bengal GST: designated tax officers empowered to conduct statutory audits across specified jurisdictions immediately.
Authorisation is granted to the named State tax officers, identified by level and designation, to undertake statutory Audit under the West Bengal GST framework within the specified circle/charge jurisdictions, including specialized units such as the Large Taxpayer Unit; the delegation of audit authority is effective immediately.

Refund of wrongly paid tax: claims allowed after reclassification if correct tax is paid and time limits are met.
Clarification treats "subsequently held" as including taxpayer-initiated reclassification and officer-led reclassification; refunds are available if the taxpayer pays tax under the correct head and files within two years from payment under that head (or, for pre-amendment payments, within two years from the amendment's commencement). Pending or disposed applications are governed by the amended rule; refunds are not available where tax was adjusted by issuance of a credit note.

Refund of wrongfully paid tax: guidance clarifies eligibility and time limit for claiming refund after correction of tax head.
Refund is available when a supply misclassified as intra State or inter State is later reclassified either by the taxpayer or by authorities, provided the taxpayer pays tax under the correct head. Claims must be filed within two years from payment of tax under the correct head; for payments made before the relevant notification the two year period runs from the notification date. Refunds are barred if liability was adjusted by issuing a credit note. Applications are to be filed electronically and transitional provisions apply to earlier filed claims.

GST classification of services: clarified rates and exemptions for cloud kitchens, coaching grants, toll overloading and mineral licensing.
Services by cloud or central kitchens that cook and supply food, including takeaway and delivery, are covered by the restaurant service definition and attract 5% GST without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt as a government funded training programme. Satellite launch services to foreign recipients qualify as export of service and are zero rated when place of supply is outside India. Overloading toll charges are treated as tolls and exempt; "giving on hire" includes renting to STUs and local authorities for exemption. Grant of mineral exploration and mining rights is classed as licensing services for right to use minerals and is subject to the standard/residuary rate (18%) for the disputed period. Admissions to casinos/race clubs or specified sporting events fall under higher entertainment rate, other amusement parks under the amusement entry; job work for manufacture of alcoholic liquor is excluded from food job work rates and taxed at 18%.

GST classification and rates clarified for specified goods, setting applicable tax treatment and valuation mechanisms for supplies.
Clarification fixes GST classification and rates: fresh fruits and nuts exempt if unprocessed; dried fruits/nuts taxable. Seeds under heading 1209 (including tamarind seeds) attract 5% if not for sowing; copra (dried coconut flesh) is classifiable under heading 1203 and attracts 5%. Pure henna powder/leaves and mehndi paste in cones attract 5%. Value-added flavored cardamom and scented sweet supari attract 18%. Brewers' residues and DDGS fall under heading 2303 at 5%. All goods under heading 3006 and heading 3822 attract 12% GST. DGH essentiality certificates suffice for inter-state stock transfers within the same company. UPS/inverter and external batteries sold together are separate supplies with distinct rates. Renewable Energy Projects may use a 70:30 goods-to-services valuation for the stated periods. Fibre drums under heading 4819 are taxed at 18%, with past supplies at 12% treated as fully paid.

Show cause notice procedure: inspection reports must be forwarded to the jurisdictional proper officer for adjudication under GST Acts.
Inspecting officers must prepare detailed inspection reports quantifying discrepancies and submit them for approval; approved reports and collected documents are to be forwarded to the jurisdictional proper officer, who shall issue the show cause notice under Sections 73/74 and afford hearing under Section 75 before passing adjudication orders. Transmission should be system based, registers maintained, and adjudication monitored by Deputy and Joint Commissioners.

Export of services: supplies by separate incorporated Indian companies to foreign group entities may qualify as exports if conditions met.
Condition (v) of section 2(6) IGST excludes supplies between establishments of the same legal person under Explanation 1 to section 8; branches, agencies and representational offices are establishments under Explanation 2 and therefore supplies by an Indian establishment of a foreign company to its foreign establishments do not qualify as export. Conversely, an Indian-incorporated subsidiary or related company is a distinct person from the foreign company, so services supplied by the Indian-incorporated company to the foreign company's establishments abroad may qualify as export of services if the other statutory conditions are met.

Input tax credit eligibility delinked from invoice to debit note date; e invoice QR and export duty refund rules clarified.
Section 16(4) (w.e.f. 01.01.2021) delinks debit note date from underlying invoice date for ITC eligibility, making the debit note's issuance date determinative and applying the amended rule to ITC availment on or after 01.01.2021. Where e invoices are issued, electronic production of the QR code with the IRN suffices instead of carrying a physical invoice during goods movement. The restriction on refund of accumulated ITC under section 54(3) applies only to goods actually subject to export duty; goods with NIL or exempt export duty are not covered by that limitation.

Intermediary services: facilitation between parties is an ancillary supply distinct from the principal supply, affecting GST characterisation.
Clarification explains that an intermediary under the IGST Act arranges or facilitates a main supply of goods, services or securities between two or more persons but does not include a person who supplies the main supply on his own account. It requires at least three parties, distinguishes the ancillary intermediary supply from the principal main supply, excludes subcontractors who provide the main supply, and limits invocation of the place of supply rule to cases where supplier or recipient is outside India.

Export of services: Supplies by Indian-incorporated group companies to related foreign-incorporated entities may qualify as exports.
Condition (v) of the IGST Act excludes supplies between establishments that are "merely establishments of a distinct person" per Explanation 1 to section 8. A foreign company's branch/agency in India supplying its foreign establishment is treated as supply between establishments of a distinct person and not export. Conversely, an Indian-incorporated subsidiary or group company is a separate "person" from a foreign-incorporated company; supplies by the Indian-incorporated entity to related foreign-incorporated establishments may qualify as export of services, subject to other conditions in section 2(6).

Input tax credit on debit notes now tied to debit note date, altering eligibility for credit under amended GST provision.
Amendment to section 16(4) delinks debit note date from underlying invoice date for ITC: the relevant financial year for ITC on a debit note is the debit note's issuance date, and the amended rule governs ITC availment on or after January 1, 2021. E-invoices issued under rule 48(4) may be verified by producing the electronic QR code with IRN instead of a physical invoice. The refund restriction in the first proviso to section 54(3) applies only to goods actually subject to export duty; nil-rate or exempt goods are excluded.

Intermediary services clarified: arranging or facilitating supplies is distinct from supplying the main service, exclusions specified.
Clarification defines an intermediary as one who arranges or facilitates supply of goods, services or securities between two or more persons and excludes any person who supplies the main goods, services or securities on his own account. It requires at least three parties, two distinct supplies (main and ancillary), a subsidiary agent/broker role for the intermediary, and excludes subcontracting. The place-of-supply provision for intermediary services applies only when the supplier or recipient is located outside India. Classification depends on contractual facts and the characteristics listed.

Revocation of registration cancellation deadlines clarified under Assam GST, with extended filing timelines and fresh application treatment.
Extension of the time limit to apply for revocation of cancellation of registration under the Assam GST framework is clarified for cases where the due date for filing such application falls within the specified COVID-affected period. The benefit applies to cancellations under clause (b) or clause (c) of section 29(2), regardless of whether the revocation application is unfiled, pending, rejected by the proper officer, pending in appeal, or rejected in appeal. The circular also clarifies how the general extension notification interacts with the additional extension powers under the proviso to section 30(1).

Internal file routing for tax administration standardised by subject-matter, with audit and law matters assigned to designated headquarters officers.
Internal file processing under the Tax Organisation is standardised by routing specified matters through designated headquarters officers to ensure administrative uniformity. Audit, adjudication, recovery files, and all Act and Rules or law-related files, are to be processed through Sri Badal Baidya, Assistant Commissioner of Taxes-I (CDC), Headquarters, while all other files are to be routed through Sri Dibakar Chandra De, Assistant Commissioner of Taxes-II (CDC), Headquarters. Corresponding reporting responsibilities are also allocated on the same subject-matter basis, and compliance is required without deviation until further order.

GST refund oversight requires verification, zonal review, analytics, and disciplinary or criminal action against detected malpractice.
GST refund controls require verification of ward-transfer applications and review of refunds for indicators of malpractice, especially where refund volumes are unusually high. Zonal in-charges must report suspicious cases and confirm where no cases are found. Vigilance must initiate departmental and criminal action when malpractice is detected, develop safeguards with the Systems and EDP branches, and use data analytics to identify abnormal refund patterns. Zonal officers must periodically review ward-level refunds and act against detected malpractice.

Input tax credit timing for debit notes: debit note date fixes the financial year for ITC eligibility, effective from Jan 2021.
Amendment delinks debit note date from underlying invoice date: for debit notes, the debit note issuance date determines the relevant financial year for the ITC time bar; the amended rule governs ITC availment on or after January 1, 2021. E invoices: production of the QR code with the Invoice Reference Number (IRN) electronically is sufficient during movement of goods; physical tax invoice need not be carried. Refunds: restriction on refund of unutilized ITC applies only to goods actually subject to export duty at export time; goods with nil or exempted export duty are excluded.

Export of services: supplies by Indian-incorporated subsidiaries to foreign parents can qualify as exports if other conditions are met.
The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate "person" entities under the CGST Act and therefore not "merely establishments of a distinct person" under Explanation 1; accordingly, services supplied by an Indian-incorporated subsidiary/sister/group concern to establishments of the foreign-incorporated company outside India are not barred by clause (v) of the export of services definition and may qualify as export of services, subject to the other statutory conditions including supplier and recipient locations, place of supply and payment in convertible foreign exchange.

Export of services permits supplies by Indian incorporated group companies to foreign incorporated related entities, subject to statutory conditions.
Export of services excludes supplies between Indian and overseas establishments of the same person, including branches, agencies and representative offices. However, an Indian-incorporated subsidiary, sister concern or group concern and its foreign-incorporated related company are separate persons and legal entities. Services supplied by the Indian company to the foreign company's overseas incorporated establishments are therefore not barred by the distinct-establishments condition and may qualify as export of services where all other statutory conditions are met.

Input tax credit rules clarify debit-note timing, electronic e-invoice verification, and export refund eligibility for non-duty-bearing goods.
From 1 January 2021, the time limit for input tax credit on a debit note is determined by the financial year of the debit note, not that of the underlying invoice. For e-invoiced goods in transit, electronic production of the QR code with the Invoice Reference Number substitutes for a physical tax invoice. Refund of accumulated unutilised input tax credit on exports is restricted only for goods actually liable to and bearing export duty; nil-rated, exempt, or non-scheduled goods are outside that restriction.