Clubbing of refund periods allowed across financial years, with proportional cash and credit refund mechanisms enforced.
Clubbing of tax periods across Financial Years for refund claims is no longer restricted; refund of accumulated ITC is not available where input and output are the same despite rate changes; refunds of tax paid (other than zero rated or deemed exports) will be paid proportionately in the original modes of payment with cash refunds by FORM RFD 06 and ITC re credits by FORM GST PMT 03; admissible ITC for refund is limited to invoices reflected in FORM GSTR 2A and Annexure B now requires HSN/SAC codes where applicable.

GST registration and input tax credit rules for corporate debtors during CIRP clarified, including registration, returns and refund mechanics.
Pre-CIRP GST dues are operational debt and coercive action is prohibited; claims must be filed before the tribunal. GST registration during CIRP must not be cancelled and may be suspended; IRP/RP need not file pre-CIRP returns but must obtain new registrations and file the first return for the post-appointment period. A special procedure permits IRP/RP to claim input tax credit in the first return for invoices bearing the erstwhile GSTIN subject to Chapter V conditions (with limited exceptions), and cash ledger deposits made by IRP/RP prior to the notification are refundable even if returns were not filed.

Apportionment of input tax credit: asset value ratio at the state registration level governs transferable ITC on reorganisations.
The circular clarifies that ITC on demerger or similar partial business reorganizations is apportioned at the State/registration level using the value of assets ratio from the scheme; "value of assets" covers entire business assets. The ratio applies to the transferor's total unutilized ITC (sum of CGST, SGST/UTGST, IGST and cess) and the transferor may allocate the transferable amount among tax heads when filing Form GST ITC 02. The asset ratio is to be taken as on the scheme's appointed date, while the ITC balance used is that on the date of filing Form GST ITC 02.

Right to appeal to Appellate Tribunal: appeals may be filed after the Tribunal's President assumes office, preserving time limits.
Appeals must follow the prescribed appellate hierarchy under the Assam GST Rules with appellate authorities disposing pending appeals expeditiously; appeals to the Appellate Tribunal that cannot be filed due to the Tribunal being unconstituted will have the statutory filing period run from the date the Tribunal's President or State President enters office as provided by the Assam GST (Ninth Removal of Difficulties) Order, 2019, and appellate orders may note that appeals can be filed within the prescribed period from that date.

Reverse Charge Mechanism for motor vehicle renting applies when non corporate suppliers don't charge higher GST rate to corporate recipients.
RCM applies to renting of passenger motor vehicles (with fuel included) supplied to a body corporate only when the supplier is not a body corporate, does not issue an invoice charging the higher GST rate that permits full input tax credit, and thus the body corporate recipient is liable to pay GST under reverse charge; suppliers charging the higher rate remain outside RCM. The circular is clarificatory and applied retrospectively for the specified transitional period.

Optional annual return filing allows eligible small taxpayers to submit GSTR-9 and GSTR-9A before the due date through the portal.
Taxpayers eligible under the special notification may optionally furnish annual returns by filing FORM GSTR-9A (composition taxpayers) or FORM GSTR-9 (other registered persons) for the specified years before the due date; the common portal will disallow filing after the due date. Separately, taxpayers may voluntarily self-assess and pay any short-paid tax or ineligible input tax credit through FORM GST DRC-03.

GST compliance relief: extended filing windows and conditional interest and late fee concessions to ease COVID 19 disruption.
Temporary GST compliance relaxations grant extended filing windows for composition scheme intimations and returns, CMP-08 and GSTR-4 filings, and defer certain return deadlines. Reduced or NIL interest rates and waiver of late fees are available for specified tax periods subject to prescribed timely filing and payment conditions; failure to meet conditions triggers standard interest and penalties. Rule 36(4) input tax credit restrictions are suspended for specified months but require cumulative adjustment in a later return. E-way bill validity is extended and specific extensions apply to TDS/TCS deductors, input service distributors and non-resident registrants.

Refund clubbing across financial years now permitted; refunds must be apportioned to original cash and credit payment modes under GST rules.
The circular permits clubbing of refund claims across financial years by removing the earlier restriction; clarifies that refunds for accumulated ITC due to rate reductions do not apply where input and output are the same; mandates that refunds for supplies other than zero rated be apportioned and discharged in the original modes of payment with cash refunds via FORM GST RFD 06 and credit re credits via FORM GST PMT 03; restricts ITC refunds to invoices uploaded in FORM GSTR 1 and reflected in FORM GSTR 2A; and requires HSN/SAC codes in Annexure B for invoice statements.

GST treatment for companies undergoing insolvency: IRP/RP must register, file first return and follow special ITC procedure.
Pre-CIRP GST dues are operational debt and claims must be filed before the insolvency forum; no coercive action or registration cancellation should occur. IRP/RP are not liable for pre-CIRP returns but must obtain new registrations within thirty days, file the first return under section 40, comply with GST obligations during CIRP, and may claim input tax credit in the first return for invoices bearing the erstwhile GSTIN under the special procedure; cash ledger deposits made by IRP/RP are refundable to the erstwhile registration.

Apportionment of input tax credit: apply State level asset ratio to transferor's total unutilized credit when filing ITC 02.
Clarification: apportion ITC on business reorganisation by applying the asset value ratio at the level of each distinct registration (State level); apply the ratio to the transferor's total unutilized ITC balance as on the date of filing FORM GST ITC 02, using the asset values as on the appointed date of the restructuring; FORM GST ITC 02 is required only where both transferor and transferee are registered in the State; the formula applies to all reorganisations involving partial transfer of assets with liabilities and allocation may be made across tax heads within available balances.

Appellate tribunal constitution delays make the appeal period run from the tribunal president's assumption of office, enabling disposal.
Appeals from adjudicating authorities must be taken to the prescribed Appellate Authority (Joint Commissioner level or Commissioner (Appeals) depending on the rank of the original authority). Appeals from the Appellate Authority lie to the Appellate Tribunal; where the tribunal is not constituted, the limitation for filing is counted from the date the President or State President of the Appellate Tribunal assumes office. Appellate authorities should note this in their orders and dispose pending appeals expeditiously; trade notices should publicize the clarification.

GST refund and adjustment rules clarified for advances, returned goods, LUT continuation, and TDS and refund deadlines.
Clarification directs that GST paid on advances or invoiced supplies later cancelled must be rectified by issuing a credit note and adjusting tax liability in the return, with Form GST RFD-01 available for refund only where no output liability exists; advances without invoice require a refund voucher and refund application via Form GST RFD-01. Returned invoiced goods require a credit note and return adjustment. Supplies under an expired LUT may continue if the LUT and Form GST RFD-11 are furnished by the extended deadline. Deposit and return timelines for TDS and refund filing deadlines falling in the relief period are extended to the notified extended date.

GST compliance relief preserves return due dates while granting conditional interest, late-fee waivers, cumulative input tax credit adjustment, and extensions.
COVID-19 GST relief retains the original GSTR-3B due dates but grants conditional interest and late-fee relief for February to April 2020. Higher-turnover registered persons receive nil interest for an initial delay period and reduced interest thereafter if returns are filed by the stipulated cut-off; smaller registered persons receive nil interest if they meet notified filing dates. Delayed GSTR-1 filing receives conditional late-fee waiver, while rule 36(4) input tax credit restrictions apply cumulatively for February through August 2020. Extended compliance timelines also apply to composition filings, e-way bills, specified returns and tax collection statements.

COVID-19 GST compliance relief extended filing deadlines, waived late fees, and reduced interest for delayed returns and statements.
Taxpayers under the Uttar Pradesh Goods and Services Tax regime were granted COVID-19 compliance relief through notifications covering composition taxpayers, return filing, interest, late fee, input tax credit restrictions, e-way bill validity, and extended compliance deadlines. Reduced or nil interest applied to delayed GSTR-3B filing for February to April 2020, subject to the notified filing dates, while late fee waivers were provided for GSTR-3B and GSTR-1 within specified periods. The circular also extended compliance deadlines for TDS, TCS, input service distributors, non-resident taxable persons, and certain other actions falling during the lockdown period.

Bunching of refund claims: cross financial year clubbing permitted with adjusted refund payment and ITC documentation rules.
Restriction on clubbing refund periods across financial years is removed permitting cross year clubbing; refunds for ITC accumulated solely due to rate reductions on identical inputs/outputs are excluded from the inverted duty refund provision; refunds of tax paid partly through ITC and cash must be allocated proportionately between credit (re credited via FORM GST PMT-03) and cash (sanctioned via FORM GST RFD-06); accumulated ITC refunds are restricted to invoices reflected in the applicant's GSTR 2A; Annexure B is amended to require HSN/SAC codes where applicable.

Appellate tribunal non constitution: appeals to tribunal may be filed from the President's assumption of office; dispose pending appeals.
Appeals against adjudicating authorities proceed to the prescribed Appellate Authority under Section 107 and rule 109A; appeals from those Appellate Authorities lie to the Appellate Tribunal under Section 112. Pending non constitution of the Tribunal, the Ninth Removal of Difficulties Order provides that limitation for filing appeals to the Tribunal runs from the date the President or State President assumes office. Appellate authorities should dispose pending appeals and may note in the preamble that tribunal appeals can be filed from the President's or State President's assumption of office.

Clubbing refund claims across financial years allowed; refunds must follow original cash and credit payment proportions.
Restriction on clubbing tax periods across financial years for refund claims is removed, permitting applicants to club successive tax periods even across financial years. Refund of accumulated ITC due to a rate reduction on the same goods is not admissible under the provision for inverted duty structure when input and output are identical. Refunds for supplies other than zero rated supplies must be paid proportionately in the original modes of payment-cash refunds and re crediting to the electronic credit ledger-and are limited to invoices reflected in the recipient's GSTR 2A; Annexure B must include HSN/SAC details.

GST registration during insolvency: registration retained, new registrations required and special ITC and refund procedures apply.
Pre-CIRP GST dues are to be treated as operational debt and claimed before the insolvency tribunal; coercive actions are prohibited during the IBC moratorium. GST registration during CIRP should not be cancelled (may be suspended) and the IRP/RP need not file pre-CIRP returns but must obtain new registrations and comply with GST obligations for the post-appointment period. A special procedure allows the IRP/RP to claim input tax credit in the first return for invoices bearing the erstwhile GSTIN subject to specified conditions and permits refund of cash ledger deposits made by the IRP/RP.

Apportionment of input tax credit: asset-value ratio determines transferable ITC, applied to ledger balance on filing.
Apportionment of unutilized input tax credit on demerger or partial business transfer must use the asset-value ratio specified in the scheme, with "value of assets" meaning entire business assets. For multi-State registrations, apportionment is computed at the State (distinct person) level. The asset ratio is taken as on the appointed date of the scheme and applied to the transferor's electronic credit ledger balance on the date of filing FORM GST ITC-02. The ratio applies to total unutilized ITC; the transferor may distribute the transferable amount among tax heads within available balances.

GST refund period clubbing permitted; refunds allocated proportionately between cash and ITC and invoice matching required.
The circular removes the restriction on clubbing refund claims across financial years, clarifies that accumulated ITC from the same product taxed at different rates over time is not refundable under inverted duty provisions, mandates proportionate refunding in the original mode of payment with re-crediting to the electronic credit ledger via Form GST PMT-03 and cash refunds via Form RFD-06, confines refundable accumulated ITC to invoices reflected in GSTR-2A, and requires HSN/SAC codes in Annexure B to distinguish supplies.