Refund eligibility under EPCG clarified; rectified refund applications must be filed under the original ARN for processing.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal cannot accept a fresh application; consequently re-credit to the electronic credit ledger using FORM GST RFD-01B should not be carried out at present and rectified applications will be accepted by authorities under the earlier ARN. Separately, exporters who imported inputs or capital goods under specified customs notifications are eligible to claim IGST refund on exports up to the issuance date of the notification, while exporters receiving capital goods under the EPCG Scheme continue to be eligible for IGST export refunds despite the amended sub-rule.

Cancellation of GST registration: complete REG-16 applications should be accepted and FORM GST REG-19 issued with the sought effective date.
Applications for cancellation in FORM GST REG-16 must include contact details, reason, sought effective date, stock and tax particulars, transfer particulars where applicable, and last return details; proper officers should accept complete applications and issue FORM GST REG-19 within 30 days with the effective date as sought, except where the application is incomplete or the transferee is not registered, in which case the officer must notify the applicant, allow seven working days to respond, and may reject after giving an opportunity to be heard. Cancellation does not affect tax liabilities and necessitates filing FORM GSTR-10 and payment of tax due.

GSTR-2A reliance for refund processing permits portal invoice evidence while allowing hard-copy invoices when records are missing.
Claimants must submit a print out of FORM GSTR-2A and a manually completed Annexure A declaring ITC eligibility; proper officers may request hard copy invoices only when GSTR-2A lacks details. The portal will compute refundable unutilized ITC as the least of prescribed amounts and debits the electronic credit ledger in the order of integrated tax, then central and state tax equally, with applications permitted only after such debiting and ARN generation. Rejected ineligible ITC is re credited with simultaneous demand; other re credits require an undertaking or final adverse appeal decision.

GST e filing facilitation enables taxpayers to use dedicated helpdesks for registrations, returns, payments and refund uploads.
Creates statewide e Helpdesks to assist taxpayers and authorised persons with electronic GST compliance for registrations (new, amendment, cancellation), multiple return filings, payments and refund claims, subject to identity and authorization checks, limits on applications per person, mandatory GST portal credentials, portable storage of prescribed data formats, digital signature dongle where required, and specified document/file format and size requirements for different applicant types and proof of principal place of business.

GST applicability clarification circulated to field officers, with instructions to notify subordinate officers and trade organisations for compliance.
Clarification regarding the applicability of GST on various goods and services was circulated to field officers by forwarding the central GST circular. The communication directs zonal and joint commissioners to inform subordinate officers and trade organisations for compliance.

Fertilizer classification under GST clarified for inputs used in manufacturing other fertilizers, with compliance instructions issued.
Fertilizers used in the manufacture of other fertilizers are to be classified under the 5% GST rate in accordance with the central circular on the subject. The communication forwards that circular to departmental officers and directs that subordinate officers and trade organisations be informed for compliance. It is an administrative clarification on the tax classification of such inputs.

GST applicability on petroleum gases used in petrochemical manufacturing clarified for compliance and trade awareness.
Clarification is issued on the applicability of GST to petroleum gases retained for use in the manufacture of petrochemicals and chemical products. The communication forwards the central circular on the subject and directs field officers to note the clarification, inform subordinate officers, and ensure that trade organisations are apprised for compliance.

GSTN role mapping for field officers standardises access, work allocation, and appeal processing through local administrator assignments.
GSTN role assignment for field-level officers provides for role mapping by the Local Administrator at each location. The circular identifies specified user roles and the corresponding officer categories, including Recovery Officer, Senior Recovery Officer, Appellate Authority, and Assistant to Appellate Authority, with task functions such as demand creation and recovery, approval of demand entries, processing appeals, viewing and uploading records, issuing notices, and handling rectification-related actions. The Local Administrator must ensure assignment of jurisdiction and roles to users, and user IDs are to be generated for employees for role allotment.

Extension of time for EWB final report: Deputy Commissioners may grant short extensions via FORM GST MOV 03.
The Excise and Taxation Commissioner authorizes the Deputy Commissioner of State Tax in each district to extend the time for recording the final report in Part B of FORM GST EWB 03 by issuing orders in FORM GST MOV 03, subject to the proviso to the applicable GST rule and limited to a further period not exceeding three days.

Extension of Time for GST TRAN-1 submissions: relief for registrants prevented by portal technical difficulties upon council recommendation.
Extension of time is granted for submission of Form GST TRAN-1 under rule 117(1A) of the Assam GST Rules. The Commissioner extends the filing period until 31st January, 2019 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases have been recommended by the Council.

TDS under GST: DDOs must register in GSTN, generate challan with CPIN and remit via RBI before bill payment.
DDOs must register in GSTN as tax deductors, generate a GSTN challan and record the CPIN before bill preparation; classify GST components, remit by NEFT/RTGS to the Reserve Bank of India, and add the RBI IFSC and CPIN as a beneficiary entry in bill-generation applications (BiMS, EMLI, SANKHYA). Submit the bill to treasury with the challan copy; on passing, treasury remits the TDS to RBI and updates the DDO's GST ledger. File the prescribed return monthly and ensure bill encashment within the challan validity period.

GSTR-3B filing required electronically via common portal by the specified deadline for September returns notification.
The Chief Commissioner amends a prior notification to insert a proviso requiring that the return in FORM GSTR-3B for September 2018 be furnished electronically through the common portal on or before the specified deadline, thereby prescribing the procedural mechanism and final date for electronic submission.

GST trader insurance scheme sets eligibility, claim procedure, spouse priority, and delayed payment interest rules.
Insurance scheme for GST-registered sole proprietorships, partnership firms and Hindu Undivided Families in the State provides accidental death cover of Rs. 5,00,000 for one year, with proposals invited only from IRDA-registered insurers having a branch in Uttarakhand. The scheme covers traders registered on the commencement date and those registering during the scheme period, excludes companies and government bodies, and ceases automatically on cancellation of registration. Claims are payable to the surviving spouse or, failing that, under nomination or succession certificate, with application to be made through the jurisdictional tax within 90 days and settlement within three months, failing which penal interest applies.

TDS under GST: government deductors must register, remit deductions via GST portal and file monthly GSTR 7 returns.
Section 51 requires government deductors to withhold GST TDS, register on the GSTN and remit deducted amounts via CPIN on the GST portal. DDOs must remit deductions into a separate SBI current account by ECS (NACH), select payment modes (NEFT/RTGS, OTC, online), obtain CIN credit in the Electronic Cash Ledger, maintain Annexure A records, file FORM GSTR 7 by the tenth of the following month (or as specified under bill wise deposit), and issue FORM GSTR 7A TDS certificates after filing.

GST TDS accounting clarified: a dedicated PAO suspense sub head enables DDOs to account bunched TDS and report implementation issues.
The circular amends the accounting treatment for GST TDS by opening a dedicated sub head "08 GST TDS" under Major Head 8658.00.101 - PAO Suspense, with reduced accounting code 86580344 and SCCD code 367, enabling DDOs to account for bunched TDS under Option II; implementation difficulties are to be reported to the Taxation Department, Mizoram.

E-way bill discrepancies: minor document errors should attract penalty but not detention in specified cases.
The Commissioner clarifies that where consignments are accompanied by an invoice or other specified document and a valid e-way bill, detention and seizure proceedings should not be initiated for limited inadvertent discrepancies-such as minor name spelling errors with correct GSTIN; PIN code mistakes not affecting e-way bill validity; minor address locality errors; one or two digit errors in document or vehicle numbers; and limited HSN digit inaccuracies where the first two digits and tax rate are correct-and that such consignments should attract the statutory penalty recorded in the prescribed adjudication form, with weekly reporting of non detention cases.

E-way bill requirement for goods stored in transporter godown: declaration ends movement, new e-way needed for onward transfer.
E-way bill obligation applies to goods temporarily stored in a transporter's godown; if the consignee declares that godown as its additional place of business with the transporter's concurrence, arrival at the godown concludes the transportation under the e-way bill and extension is not required. Subsequent movement from that godown to other recipient premises requires a fresh valid e-way bill. Transporters offering warehousing must register and maintain accounts as warehouse keepers, while recipients must maintain required records and may keep books relating to stored goods at their principal place of business.

Interception procedure modified: release wording standardized and detention limited to consignments with GST non-compliance, hard-copy proof allowed.
The circular modifies transit enforcement: replace "three working days" with "three days" and fix FORM GST MOV-05 release wording. Where a conveyance has been physically verified in transit, no further verification in the State is to occur absent fresh information of evasion; hard-copy notices/orders may be used as proof between tax authorities while portal forms remain unavailable. Detention or confiscation is limited to goods or conveyances for which a violation of GST law or rules is established, allowing selective action against non-compliant consignments on a multi-consignment conveyance.

Territorial jurisdiction of appellate authority designated, conferring appellate competence over adjudicating authority orders within notified GST areas.
The State authorised a specified officer to act as Appellate Authority for Jaipur-III under the Rajasthan Goods and Services Tax Act, conferring appellate competence over orders of Adjudicating Authorities within the territorial jurisdictions notified by the State; the designation is made under the Act read with the relevant procedural rule and remains in force until superseded by further order or a new posting.

Territorial jurisdiction of appellate authorities clarified, aligning GST appeal postings with prior VAT appellate offices.
The order authorises specified officers to act as Appellate Authorities to hear appeals against orders or decisions of adjudicating authorities under the GST law for persons within notified territorial jurisdictions, and maps those GST appellate posts to corresponding appellate offices under the prior RVAT regime.