GST clarification on Information Technology enabled Services is withdrawn ab initio to ensure uniform legal implementation across field formations.
Withdrawal of prior GST clarification on Information Technology enabled Services takes effect ab initio to ensure uniform implementation of the Bihar Goods and Services Tax law. The earlier clarification concerning doubts about the GST treatment of ITeS services is withdrawn following concerns regarding its implications across field formations.

Return non-filing under GST triggers electronic notice, best judgment assessment, recovery, cancellation, and possible provisional attachment.
Failure to furnish GST returns requires issuance of FORM GSTR-3A, allowing fifteen days for filing. If a return remains unfurnished after this period, the proper officer may make a best judgment assessment in FORM GST ASMT-13 using available return, e-way bill, inspection, and other information, and upload the assessment summary in FORM GST DRC-07. A valid return filed within thirty days of service of the assessment order causes it to be deemed withdrawn; continued default may result in recovery proceedings and cancellation of registration.

External audit compliance reporting through VYAS Central streamlines PAC objections, evidence upload, and time-bound online review.
External Audit Module was introduced on VYAS Central for the prompt disposal of external audit objections and for submission of PAC-related compliance reports through a time-bound, evidence-based online workflow. The module provides for initial entry of pending paragraphs at Headquarters, onward transmission to the concerned Joint Commissioner (Executive) or Zonal Additional Commissioner, and further forwarding to the Division or Corporate Circle for typing of objections, preparation of compliance replies, and upload of a consolidated PDF containing supporting documents. Submission through the module replaces the need for hard copy transmission.

Time of supply determines tax liability; TCC issuance requires timely GST return filing and payment by the due date.
The circular explains that the time of supply-whichever is earlier between invoice issuance and receipt of payment-fixes the point of taxation and the due date for GST. Taxpayers must file returns and pay tax by that due date even if payment from customers is pending. Issuance of a Tax Clearance Certificate (TCC) for release of payment by a deducting authority is conditional on timely filing of GST returns and payment of tax by the due date.

Optional annual return filing permits eligible small taxpayers to file prescribed forms before due dates, with voluntary tax correction available.
Eligible registered persons with aggregate turnover not exceeding two crore rupees may optionally furnish annual returns for financial years 2017-18 and 2018-19 before the applicable due date; otherwise, the return is deemed furnished on that date. Composition taxpayers may use FORM GSTR-9A and other eligible taxpayers may use FORM GSTR-9, but the common portal will not permit filing after the due date. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may self-assess and voluntarily pay the liability through FORM GST DRC-03.

Job work classification confines the concessional rate to processing of goods owned by registered persons.
Job work services under Heading 9988 cover treatment or processing of goods belonging to another registered person and attract the concessional rate applicable to that entry. Manufacturing services on physical inputs owned by others apply where the goods are owned by persons other than registered persons. This category excludes job work and remains subject to the rate prescribed for manufacturing services, preserving separate classification based on the ownership status of the goods.

Input tax credit restrictions limit credit on unuploaded supplier invoices while permitting subsequent claims after required invoice details are uploaded.
Input tax credit on supplier-unuploaded invoices or debit notes is restricted, while import IGST, reverse-charge documents, input service distributor credit, and other credits outside supplier-upload obligations remain available subject to eligibility conditions. The restriction is determined by taxpayer self-assessment on a consolidated, not supplier-wise, basis. Credit on unuploaded invoices cannot exceed 20 per cent of otherwise eligible credit reflected in supplier-uploaded details by the relevant reporting due date. Balance credit may be claimed in later months as suppliers upload invoice details, subject to the aggregate cap.

Electronic GST refund processing standardises filing, scrutiny, single-authority disbursement, bank validation, and input tax credit refund compliance requirements.
Bihar's GST refund framework requires specified refund claims to be filed and processed electronically through FORM GST RFD-01. ARN generation marks filing after required uploads and ledger debit, and starts the period for electronic acknowledgement or deficiency memo. Deficiencies require a fresh claim and automatic re-credit of debited amounts. The assigned tax authority issues sanction and payment orders for all tax heads, with payment routed through PFMS after bank-account validation. Unutilized ITC refunds depend on prescribed records, eligibility, credit-ledger balances and formula-based limits; rejected ITC may be re-credited subject to an undertaking against appeal or final appellate resolution.

GST compliance extensions permit use of credit notes, refund vouchers and deferred filing to ease taxpayer obligations.
Suppliers who received advances for cancelled supplies must either issue a credit note (when invoiced) and adjust liabilities in returns, or issue a refund voucher (when no invoice) and claim refund via FORM GST RFD-01; goods returned after invoicing require credit notes and return adjustment. Letter of Undertaking requirements for zero-rated supplies are temporarily extended permitting continued supplies under prior-year LUT subject to filing FORM GST RFD-11 within the extended period. Deposits of TDS and filing of GSTR-7 and refund application deadlines falling in the affected period are likewise extended.

GST refund and adjustment rules clarified: credit notes, refund vouchers, LUT filing extension and TDS deposit relief.
Suppliers who issued invoices for cancelled supplies must issue a credit note under section 34 and adjust tax in the return; if no output liability exists, a claim may be filed as excess payment through FORM GST RFD 01. Advances paid and tax remitted where no invoice was issued require issuance of a refund voucher under section 31(3)(e) read with rule 51 and refund via FORM GST RFD 01. LUT filing, TDS deposit with GSTR 7, and refund application timelines falling within the notified pandemic period are extended provided required filings are completed within the extended period.

GST compliance relief: reduced interest and waiver of late fees for delayed returns upon timely filing by specified extended dates.
Clarification sets out relief measures: extended timelines for composition election and related statements; conditional reduction or nil interest and waiver of late fees for delayed GST returns if returns and tax are filed by specified extended dates; suspension with later cumulative application of the monthly input tax credit restriction for certain months; extension of e-way bill validity and uniform extension of statutory compliance deadlines falling within the notified lockdown period, with illustrative interest calculations and specified exclusions.

Refund period clubbing allowed across financial years; refund modes proportionate to original payment and ITC rules clarified.
Restriction on clubbing refund claims across different financial years is removed. Refund of accumulated ITC due solely to a reduction in GST rate on the same goods is not admissible under the inverted duty provision. Refunds for supplies other than zero rated supplies shall be paid proportionately in the original mode of payment, with cash portions paid via FORM GST RFD-06 and credit portions re credited via FORM GST PMT-03. Refund of accumulated ITC is limited to invoices uploaded by suppliers and reflected in FORM GSTR-2A, and Annexure-B is amended to require HSN/SAC codes where applicable.

GST registration and ITC treatment during corporate insolvency: special procedure governs registrations, first returns and input tax credit.
Pre CIRP GST dues are to be treated as operational debt and claims should be filed before the insolvency forum; coercive actions are barred by the moratorium. GST registration should not be cancelled during CIRP; suspension is allowed and revoked cancellations may be restored. The IRP/RP is not liable for pre CIRP returns but must obtain new registration as a distinct person, file the first return covering its registration liability period, comply with GST obligations during CIRP, and may, under the prescribed special procedure, avail input tax credit on invoices bearing the erstwhile GSTIN. Cash ledger deposits made by the IRP/RP in the erstwhile registration are refundable even if returns were not filed.

Clubbing of refund periods across financial years now permitted, allowing consolidated GST refund claims to be filed.
The circular removes the restriction on clubbing refund claims across financial years, permits aggregation of tax periods spanning successive years, and clarifies that refunds for accumulated ITC under inverted duty structure do not apply where input and output are the same goods/services taxed at different times. It requires refunds of tax paid on non-zero rated supplies to be paid proportionately according to original cash and credit debits, restricts ITC refund to invoices appearing in GSTR 2A, and amends Annexure B to require HSN/SAC codes for inward supplies.

GST compliance during insolvency clarifies registration, returns, ITC and moratorium effects for debtors under CIRP.
Pre CIRP GST liabilities are to be treated as operational debt and no coercive action is to be taken; tax authorities must file claims before the insolvency tribunal. The IRP/RP need not file returns for pre CIRP periods but must obtain new GST registration as a distinct person, file the first return covering liability to registration grant, and may claim input tax credit in that first return for supplies received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions and specified exceptions. Cash ledger deposits made by IRP/RP during the transitional period are refundable even if returns were not filed.

Apportionment of input tax credit: asset-value ratio allocates unutilised GST credit at the state registration level.
Clarifies apportionment and transfer of input tax credit on business reorganisations: unutilised ITC may be transferred by filing FORM GST ITC-02; "value of assets" covers entire business assets. Apportionment by asset-value ratio applies to demergers and any partial business transfers, calculated at each distinct registration (state) level rather than all-India, and applies to the aggregate ITC including cess. The transferable ITC is computed on the transferor's electronic credit ledger balance as on filing date of FORM GST ITC-02; the asset ratio is taken as of the scheme's appointed date.

Appeal to Appellate Tribunal timing tied to the President's entry; appellate authorities should record and dispose pending appeals accordingly.
Clarification addresses appeals where further remedy is perceived as unavailable because the Appellate Tribunal has not been constituted and restates that appeals lie to prescribed Appellate Authorities per the statutory hierarchy. It explains that, under a Removal of Difficulties order, the limitation to file appeals to the Tribunal is computed from the date on which the President or State President of the Appellate Tribunal enters office, and directs appellate authorities to note this in orders and to dispose pending appeals without awaiting constitution of the Tribunal.

GST compliance relief clarifies credit notes, LUT extension, TDS filing, and refund timelines during the COVID-19 period.
Clarification is issued to ensure uniform implementation of the Uttar Pradesh Goods and Services Tax Act, 2017 during the COVID-19 period. It explains that cancelled advances and returned goods generally require issue of a credit note and adjustment of tax liability in returns, while cases with no output liability may proceed by refund claim through FORM GST RFD-01. It also extends the LUT filing deadline for zero-rated supplies, the due date for FORM GSTR-7 and TDS deposit, and the time limit for refund applications falling within the specified period.

GST refund and adjustment require credit notes or refund vouchers and specified refund filings under law.
Where GST was paid on advances or on supplies later cancelled or returned, suppliers must issue a credit note when an invoice was issued and adjust tax liability in the return; where no output liability exists, the supplier may file a claim for excess payment of tax using the prescribed refund form. If GST was paid on advances without invoice, a refund voucher must be issued and refund claimed via the specified refund form. Extensions for LUT filing, TDS deposit and refund application timelines are also prescribed.

Reduced interest and late fee waivers for GST returns, conditional on filing returns by the notified extended deadlines.
Clarifies State implementation of Central notifications granting temporary reliefs due to COVID 19: extensions for filing composition scheme intimations, self-assessed tax statements and annual composition returns, conditional nil/reduced interest and waiver of late fees for specified returns if filed by the extended cut offs, cumulative adjustment of input tax credit for the lockdown months to be made in a later return, extension of expired e way bill validity during the lockdown window, and permitted filing by an extended date for deductors, collectors and input service distributors; reliefs are subject to prescribed conditions and noncompliance attracts regular interest, late fees and penalties.