Biometric Aadhaar authentication required for high risk GST registrations, with in person verification at designated GSK centres.
Biometric Aadhaar authentication will be applied to high risk GST registration applicants: Part B submissions of Form GST REG 01 will be risk scored and high risk applicants directed to GSK Centres for photographic capture, iris and fingerprint authentication, and original document verification. Fourteen GSK Centres, split between central and state control, will be staffed by designated BAOs and HBAOs; Joint Commissioners (ST) mapped to each Centre must provide space, furnish biometric booths, assign personnel, ensure continuous operation, and coordinate replacements and device functionality.

GST exemptions and retrospective regularisation clarified for rail, SPV, RERA, reinsurance and digital-payment incentives.
Circular adopts CBIC clarifications under the MGST Act and addresses GST exemptions, applicability and retrospective regularisation. It regularizes GST treatment for Ministry of Railways services and SPV-Railways transactions on an 'as is where is' basis for specified periods; confirms RERA statutory collections fall under governmental-authority exemption; treats specified digital payment incentives shared as subsidy and not taxable when distributed as per NPCI-determined proportions; regularizes reinsurance liabilities (including retrocession) for specified exempt schemes and clarifies exemption for certain long-term accommodation services meeting the notified value and duration conditions.

GST classification updates: key goods reclassified and prior-period transactions regularized under specified compliance conditions.
Solar cookers working on dual solar and grid energy are classifiable under the electrical heating/lighting heading and attract 12% GST. All sprinklers, including fire water sprinklers, and parts of poultry keeping machinery attract 12% GST; amendments expressly include parts and prior period issues are regularized on an as is where is basis. The definition of "pre-packaged and labelled" excludes agricultural produce packages over 25 kilogram or 25 litre from the 5% levy, with past periods regularized. Supplies to or by government engaged agencies for approved distribution programmes are regularized subject to certification and reversal of input tax credit if claimed.

Natural justice obligations require clear, reasoned speaking orders and transparent show cause procedure to reduce litigation and ensure compliance.
Guidelines require GST adjudication orders to be clear, concise and legally sound, delivering speaking orders that set out facts, statutory provisions applied, evidence analysis, and reasons for acceptance or rejection of taxpayer contentions. Adjudicating authorities must respect Natural Justice - impartiality, fair hearing, and reasoned decisions - by issuing comprehensive show cause notices, permitting inspection and copies of relied documents, recording personal hearings, allowing cross examination and adjournments, and quantifying tax, interest and penalty with transparent calculations while specifying remedies and appeal avenues.

Physical verification of GST premises mandates mobile reporting, evidence collection, time-bound inspection, and action on adverse findings.
Physical verification of GST business premises may be initiated to examine doubtful registrations, suspected fake invoicing, refund-related business activity, intelligence inputs, or revenue-protection concerns. Jurisdictional GST Inspectors must conduct visits, verify registration particulars and actual business operations, record discrepancies and prescribed observations, and upload reports and photographs in Form GST REG-30 through the mandatory GSTN Field Visit application. Registration-related reports should ordinarily be furnished within ten working days, while adverse reports require immediate action under applicable GST law.

Rectification application disposal must follow statutory timelines, requiring prompt correction of apparent-record errors and limiting avoidable litigation.
Section 161 of the DGST Act, 2017 permits rectification of errors apparent on the face of the record in decisions, orders, notices, certificates, or other documents. Proper officers must dispose of applications for rectification of assessment orders within the prescribed statutory timelines. Delayed disposal may result in revenue loss and avoidable litigation, while non-compliance with the time-bound requirement may attract appropriate action.

Input tax credit on OFC ducts and manholes follows the blocked-credit framework under the GST regime in Delhi.
Input tax credit on ducts and manholes used in optical fiber cable networks is to be assessed under the blocked-credit framework in section 17(5) of the CGST Act, 2017. The Central clarification applies mutatis mutandis for implementation under the Delhi Goods and Services Tax Act, 2017, ensuring aligned treatment within Delhi. Implementation difficulties may be referred to the Commissioner of State Tax, Delhi.

Related-party loan taxability receives clarificatory GST treatment for overseas affiliate lending and loans between persons with related relationships.
Taxability of loans provided by an overseas affiliate to its Indian affiliate, or by a person to a related person, under the Delhi GST framework is governed, mutatis mutandis, by the corresponding central GST clarification. The position applies the central clarification to identified affiliate and related-person loan arrangements for implementation of GST law. It is clarificatory in nature and intended to ensure uniform application of the clarified treatment.

GST treatment of warranty and extended-warranty transactions is aligned with central clarification for uniform input tax credit application.
GST treatment of warranty and extended-warranty transactions, including related input tax credit availability, is aligned with the applicable central clarification for implementation under the Delhi GST framework. The central clarification applies mutatis mutandis to promote uniform treatment of GST liability and input tax credit. The clarification is explanatory in nature, and implementation difficulties may be brought before the Commissioner of State Tax, Delhi.

Monetary thresholds for departmental GST appeals are applied mutatis mutandis to reduce government litigation under the GST framework.
Monetary limits for filing departmental appeals or applications before the GST Appellate Tribunal, High Courts and the Supreme Court are applied mutatis mutandis under the Delhi Goods and Services Tax Act, 2017. The corresponding central-tax framework is adopted for uniformity and reduction of Government litigation. The measure is clarificatory, and implementation difficulties may be brought to the Commissioner of State Tax, Delhi.

SGST reimbursement applications must now be filed online through the prescribed portal for eligible industrial units.
Online filing is mandated for applications for grant of entitlement certificate and claim of SGST reimbursement under the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 and the Assam Industries (SGST Reimbursement for Eligible Units) Scheme, 2021. Eligible units must submit all such applications through the Department's portal from 21 August 2024, and offline applications will not be accepted.

Time of supply for spectrum usage services receives uniform GST clarification through corresponding application under Delhi GST law.
Time of supply for spectrum usage and similar services under GST is to be clarified in Delhi through mutatis mutandis application of the Central Board of Indirect Taxes and Customs clarification. The approach applies for implementation of the Delhi Goods and Services Tax Act, 2017 and seeks uniformity in the treatment of time of supply for these services.

Time of supply for hybrid annuity road construction and maintenance services receives tax treatment clarification.
Time of supply for road construction and maintenance services in National Highways Authority of India national projects executed under the Hybrid Annuity Mode is clarified for purposes of the Delhi Goods and Services Tax Act, 2017. The corresponding central tax clarification applies mutatis mutandis in Delhi, with the measure being clarificatory in character.

Input tax credit time limits for reverse-charge supplies from unregistered persons follow a clarificatory framework under state GST law.
Input tax credit time limits under Section 16(4) for reverse-charge supplies received from unregistered persons are addressed for Delhi GST purposes by the corresponding central GST clarification. The clarification is adopted mutatis mutandis for application under the Delhi Goods and Services Tax framework. The position is clarificatory in nature.

Related-party import service valuation receives aligned clarification where the recipient qualifies for full input tax credit.
Valuation of imported services supplied by a related person to a recipient eligible for full input tax credit is clarified for implementation under the DGST Act, 2017. The corresponding central clarification applies mutatis mutandis to such related-party import-of-service supplies, with the stated objective of uniform implementation.

Input tax credit for insurers clarified: ITC available for reimbursed motor vehicle repair costs where insurer is recipient.
Where repair invoices are issued in the insurer's name and the insurer bears the approved repair liability by reimbursing the insured, the insurer qualifies as the recipient of the repair service for the approved claim cost and may avail Input Tax Credit; where invoices include amounts in excess of approved claim cost, ITC is limited to the invoice/to the extent reimbursed for approved claim cost, and invoices not in the insurer's name do not permit ITC.

Salvage value taxability clarified: insurers owe GST only when salvage becomes insurer property after full claim settlement.
GST liability on salvage arises only when salvage vests in the insurance company. If claim settlement deducts salvage as a pre agreed deductible and ownership remains with the insured, the insurer has no GST liability on that deducted salvage. If the insurer settles full IDV without deducting salvage so that salvage becomes insurer property, the insurer must discharge GST on disposal/sale of the salvage.

Reversal of input tax credit: premium portion excluded from taxable value is not treated as exempt, so no reversal required.
Clarification: the portion of life insurance premium excluded from taxable value under the valuation methodology for life insurance is not a separately exempt or non taxable supply; therefore, reversal provisions applicable where inputs are used for exempt supplies do not require reversal of input tax credit in respect of that excluded premium component.

Taxability of employee stock awards: cost-to-cost reimbursements are not subject to GST; facilitation fees are taxable on reverse charge.
Transfer of securities by a foreign holding company to employees of an Indian subsidiary as ESOP/ESPP/RSU, with the domestic subsidiary reimbursing purely the market cost on a cost-to-cost basis, is not a supply of goods or services and does not amount to import of services subject to GST; however, any additional fee, markup, or commission charged by the foreign holding company constitutes consideration for a taxable facilitation service, attracting GST payable by the domestic subsidiary on reverse charge.

Reversal of Input Tax Credit: suppliers may rely on CA/CMA certificates or recipient undertakings to evidence compliance.
Post supply discounts via tax credit notes may be excluded from taxable value only if the recipient has proportionately reversed the ITC; until portal verification exists, suppliers should obtain a CA/CMA certificate with UDIN (or, below the specified tax threshold, a recipient undertaking) listing credit note and invoice details, ITC reversal amounts and DRC 03/return or other evidence-such certificates/undertakings are admissible proof under section 15(3)(b)(ii) and must be produced to tax authorities when required.