Fake GST registration verification drives enable cancellation, credit blocking, recipient action, coordinated enforcement, and weekly compliance reporting.
Second Special All-India Drive against fake GST registrations operates through coordinated Central and State tax action to verify suspicious or high-risk GSTINs and remove fake billers from the GST ecosystem. GSTN-supported risk analysis and locally developed intelligence may identify cases for time-bound verification. Where a taxpayer is non-existent or fictitious, officers may suspend or cancel registration, block input tax credit, identify recipients of credit passed through invoices without underlying supplies, and initiate recovery action. Cross-jurisdictional recipient cases require prompt referral through nodal officers, supported by evidence and prescribed reporting.

Fake GST registrations drive targets suspicious GSTINs through verification, credit blocking, cross-jurisdictional action, and weekly reporting.
Second special All-India drive is directed against suspicious and fake GST registrations through coordinated verification, enforcement, and reporting by Central and State tax administrations. GSTN and DGARM are to identify high-risk GSTINs, while field formations are to verify them, suspend and cancel fictitious registrations, consider blocking input tax credit, trace recipients, and initiate demand, recovery, or cross-jurisdictional action through the nodal officer and 'Initiate Enquiry' mechanism. Weekly reports, final feedback, and monitoring arrangements are prescribed.

Penalty calculation under IGST Act: ten percent of combined tax, computed by summing CGST and SGST penalty amounts.
The fourth proviso to the IGST Act mandates that the penalty for integrated tax is the sum total of the monetary penalties leviable under the CGST and SGST Acts; therefore IGST penalty is computed by adding the penalty amounts determined under each Act (not by adding penalty rates), resulting, for example, in a ten per cent penalty on the combined tax amount where CGST and SGST each attract ten per cent penalties.

GST classification clarifications set rates for specified goods, exclude larger agricultural packages, and regularise eligible government-programme supplies.
Dual-energy solar cookers, all sprinklers including fire water sprinklers, and parts of poultry-keeping machinery are clarified as attracting 12% GST. Agricultural farm produce in packages exceeding 25 kilograms or 25 litres is excluded from "pre-packaged and labelled" supplies and does not attract 5% GST. Specified past-period issues are regularised on an "as is where is" basis. Regularisation for government-programme supplies of pulses and cereals requires a prescribed certificate and non-availment or reversal of Input Tax Credit.

GST exemption clarified for railway, SPV, RERA, reinsurance and digital payment incentive treatments with retrospective regularisation.
Supplies by Ministry of Railways to the public and between zones, SPV services to Indian Railways for concessioned infrastructure, statutory collections by RERA, specified sharing of digital payment incentives as subsidy, reinsurance (including retrocession) of certain exempt insurance schemes, and accommodation services meeting prescribed value and duration thresholds are clarified as exempt or regularised for past periods on an "as is where is" basis.

Refund entitlement for Canteen Stores Department: electronic filing required; portal validation and quarterly claim conditions govern processing.
CSD is entitled to fifty per cent refund of applicable State tax on inward supplies for subsequent supply to Unit Run Canteens or authorized customers; claims must be filed electronically in Form GST RFD-10A once per quarter (or for multiple quarters/FYs) with supplier and CSD GSTINs on invoices, accompanied by an undertaking and declaration, and are subject to portal validation of supplier GSTR-1/GSTR-3B reporting and invoice-level checks before sanction.

Refund mechanism for additional IGST enables exporters to claim post-export price revision tax recovery via GST RFD-01 portal.
A mechanism is prescribed for claim and processing of refund of additional IGST paid where export prices are revised upward after shipment. Exporters must file Form GST RFD-01 on the common portal (use "Any other" category with specified remarks until a separate category is available). Jurisdictional GST officers will process claims using submitted documentary proof-including shipping bills, invoices, debit notes, proof of IGST payment and FIRCs-and GSTN-provided validated shipping-bill and IGST details. Proper officers will verify GSTR-1/GSTR-3B reporting, scrutinize eligibility, and issue sanction and payment orders where appropriate.

Valuation of corporate guarantee services: GST due annually by guarantor based on prescribed rate or actual consideration.
Clarification explains that services of providing corporate guarantees between related persons were taxable prior to the insertion of rule 28(2) and that guarantees issued or renewed on or after the retrospective effective date must be valued under rule 28(2). The value of supply is the higher of actual consideration and the prescribed annual benchmark of the guaranteed amount, applied pro rata for shorter periods and multiplied for multi year guarantees. Valuation is independent of loan disbursal; domestic intra group guarantees follow forward charge while overseas guarantors attract reverse charge; assignment of loans does not itself trigger GST.

Pre-deposit mechanism mapped in Electronic Liability Register stays recovery pending filing of appeal before Appellate Tribunal.
Where appellate tribunal is not operational, taxpayers may pay an amount equal to the required pre deposit via Services Ledgers Payment towards demand, mapping it in the Electronic Liability Register Part II to the specific order; on providing an undertaking to file appeal when the Tribunal is constituted, such payment will be treated as the statutory pre deposit and the remaining confirmed demand will be stayed. Payments inadvertently made via Form GST DRC 03 may be adjusted against pre deposit once Form GST DRC 03A is filed, and until that portal functionality exists taxpayers should intimate the proper officer to avoid recovery.

Reasoned and speaking orders require Proper Officers to address every disputed issue and record legal reasons.
Proper Officers handling refunds, assessments, cancellation, demands and recovery must follow prescribed procedure and issue reasoned and speaking orders addressing all issues in the matter. Orders concerning show-cause notices and other cases require detailed consideration and must not merely reproduce standard passages without addressing the issues involved. Recording reasons supports quasi-judicial decisions in disputed claims and demonstrates that decisions rest on legal principles.

GST rate and goods classification clarifications apply mutatis mutandis for uniform implementation under the applicable GST framework.
GST rate and goods-classification clarifications are made applicable, mutatis mutandis, for implementation of the Goa Goods and Services Tax Act, 2017. The central clarification on GST rates and classification of goods extends to the State GST framework, subject to contextual adaptation. It governs the GST rate and classification treatment of goods insofar as it can operate under the Goa GST Act, with necessary modifications of statutory context and administrative terminology.

GST applicability clarifications for specified services apply mutatis mutandis under the Goa GST framework to ensure uniform state implementation.
GST clarifications concerning the applicability of tax on certain services apply mutatis mutandis in implementing the Goa Goods and Services Tax Act, 2017. The direction seeks uniform implementation of GST treatment for the concerned services in Goa, with implementation difficulties to be brought to the Commissioner's notice.

Canteen Stores Department refund processing follows central GST directions with necessary adaptation under the State GST framework.
Processing of refund applications filed by the Canteen Stores Department is to follow central GST directions governing such claims for implementation under the Goa Goods and Services Tax Act, 2017. Those directions are adopted for State GST purposes on a mutatis mutandis basis, so that they apply with necessary adaptation within Goa's statutory framework. The adopted directions form the basis for handling these refund applications in the State GST administration.

Additional IGST refund mechanism applies where exported goods undergo an upward price revision after export under Goa GST implementation.
Refund of additional Integrated Tax (IGST) arising from an upward revision in the price of exported goods is to be administered in Goa through the central mechanism. The central circular governing such refunds applies mutatis mutandis for implementation of the Goa Goods and Services Tax Act, 2017, to ensure uniform implementation.

Valuation of corporate guarantee services clarified: value based on guaranteed amount per annum or actual consideration, with charge and invoicing rules.
Supply of corporate guarantee between related persons is taxable and, from the retrospective effective date, valuation for guarantees issued or renewed on or after that date is the higher of actual consideration and a notional annual charge based on the amount guaranteed (apportioned for shorter periods and multiplied for multi year tenures); domestic intra group guarantees are forward charged with invoicing by the guarantor, foreign guarantors attract reverse charge, co guarantors share valuation proportionately, and invoice value is deemed where full input tax credit is available.

Pre deposit stay on recovery: payment via electronic liability ledger plus undertaking halts recovery until the tribunal functions.
Where taxpayers cannot file appeals to the non operational Appellate Tribunal, they may obtain a stay of recovery by depositing an amount equivalent to the prescribed pre deposit via the Electronic Liability Ledger Part II and submitting an undertaking to the proper officer to file appeal when the Tribunal is constituted; such payment will be mapped to the selected demand and adjusted as pre deposit. Payments made inadvertently through FORM GST DRC 03 may be adjusted as if made against the demand upon filing FORM GST DRC 03A on the portal, and until that functionality exists taxpayers may intimate the proper officer to defer recovery.

Time of supply clarified for deferred spectrum payments: GST due when each instalment is paid or becomes due under reverse charge.
Clarification addresses time of supply for government spectrum allocation where payment is deferred; supply is service by Government with tax payable by recipient on reverse charge. Spectrum use is a continuous supply when provided over more than three months with periodic payments. For reverse charge the time of supply is earlier of payment (as entered in recipient's books or bank debit) or date immediately following sixty days from issue of invoice or document in lieu; where contract specifies payment due dates, invoice must be issued on or before such due dates. GST is payable on upfront payment when due or paid, and on deferred instalments as and when each instalment is due or paid.

Time of supply clarified for HAM contracts: invoice date or payment receipt determines tax liability.
Clarifies that HAM concession contracts are a single continuous supply covering construction and O&M; if invoices are issued on or before the contractually specified date or event completion date, the time of supply is the invoice date or receipt of payment, whichever is earlier. If invoices are not issued by that date, time of supply is the date of provision of service (deemed as contractual due date) or receipt of payment, whichever is earlier. Interest components in installments/annuities are includible in taxable value.

Place of supply for custodial services: treat under default place-of-supply rule, not the banking account-holder rule.
Custodial services provided by banks to FPIs are not services provided to an account holder and therefore do not fall under the banking account-holder place-of-supply rule; instead, their place of supply is to be determined under the default place-of-supply rule, ordinarily being the location of the service recipient where ascertainable, with the supplier location relevant only if recipient location is not ascertainable.

Input tax credit on OFC ducts and manholes recognised as plant and machinery, hence available under GST law.
Ducts and manholes used in optical fiber cable networks are integral to providing telecommunication transmission services and, being neither land, buildings, excluded civil structures, telecommunication towers nor external pipelines, fall within the Explanation's definition of plant and machinery; therefore, availment of input tax credit on such ducts and manholes is not barred by the exclusions to input tax credit.