Delegation of Powers: authorises officers not below Deputy Assistant Commissioner to exercise assessment and penalty powers under the GST Act.
The Chief Commissioner, invoking sub section (3) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017, delegates to all officers not below the rank of Deputy Assistant Commissioner of State Tax in the Divisions and in the Enforcement Wing the power to exercise the powers contained in sub section (12) of Section 67 and sub section (1) of Section 122 of the Andhra Pradesh GST Act; these orders take effect immediately.

Deemed export supplies: prior intimation, endorsed tax invoices and digital records enable tax refund claims by supplier or recipient.
Supplies by registered persons to EOU/EHTP/STP/BTP units are treated as deemed exports under Section 147 of the APGST Act, 2017, with refund of tax paid claimable by either supplier or recipient. The recipient must give prior intimation in Form A to the supplier and relevant jurisdictional Assistant Commissioners; the supplier issues a tax invoice which the recipient endorses and forwards as proof. Recipient units must maintain mandatory digital records per Form B with an audit trail and submit a monthly digital copy to the jurisdictional Assistant Commissioner by the tenth day of the following month.

SEZ default authorised services reiterated, maintaining IGST-exempt list for unit approval committees' permitted services under circular
A uniform default list of 66 authorised services is to be followed in SEZs and permitted by all Unit Approval Committees as default authorised operations. The Board of Approval, after noting that some States were not extending IGST exemption post GST implementation, approved reiteration of the previously approved list; the Annexure sets out the specific services to be treated as default authorised services for SEZ units.

Eligibility for Letter of Undertaking expanded to suppliers meeting foreign remittance criteria permitting LUT in place of bond for exports.
Clarification sets out that a Letter of Undertaking (LUT) for zero rating exports is available to any registered person meeting specified foreign inward remittance thresholds or to status holders regardless of thresholds; LUTs/bonds must be accepted within three working days, supplies to EOUs and merchant exporter purchases are taxable unless exported by the actual exporter under LUT or IGST payment, bank guarantees may be limited or waived on grounds such as export promotion council registration or aggregation of remittances across state registrations, and self declarations and submitted proof are to be accepted unless contrary evidence exists.

Deemed export treatment for supplies to EOUs allows refund claims by supplier or recipient under prescribed procedures.
Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports permitting refund claims by supplier or recipient; recipients must give prior intimation in Form A to supplier and both jurisdictional Assistant Commissioners, suppliers issue tax invoices which recipients endorse and circulate as proof, and recipients must maintain Form B based digital records with an audit trail and submit monthly digital transaction copies to the jurisdictional Assistant Commissioner by the tenth of the following month.

GST return reconciliation: system matches GSTR-1/2 to GSTR-3B, requiring additional ledger debits or ITC credits as needed.
System-based reconciliation requires suppliers to file FORM GSTR-1 and recipients to finalise FORM GSTR-2 using auto-populated FORM GSTR-2A; the portal auto-drafts FORM GSTR-3 and computes revised tax payable in Table 12. Where reconciled tax payable exceeds payments shown in FORM GSTR-3B, additional tax must be paid by debiting the electronic cash or credit ledger with interest under section 49; excess eligible ITC in FORM GSTR-2 is credited to the electronic credit ledger upon submission of FORM GSTR-3 and may be applied to increased tax liabilities.

GST data analysis cells to monitor ITC claims, detect bogus transactions, and record enforcement actions online.
Instructions require each zone to constitute a Data Analysis Cell under the Zonal Additional Commissioner for systematic analysis of GST data relating to online registration, migration, GSTR-3B and other returns, and departmental e-way bill information. The cell is to identify possible tax evasion, incorrect ITC claims, and bogus transactions, and submit reports for further zonal consideration. The instructions also require soft copy reporting by e-mail and online recording of innovative enforcement actions through the departmental portal using specified modules.

Adverse tax audit reports trigger verification of assessment orders, reporting to higher authority, and compliance-driven administrative review.
Instructions were issued for action on adverse tax audit reports. The Joint Commissioner (Tax Audit) must verify whether turnover and tax in the assessment order match the facts in the audit report. If they match, the order is to be placed on the audit file. If they do not match, a clear factual report must be sent to the Zonal Additional Commissioner, who will examine the matter, direct lawful action, and consider administrative action against the officer. Year-wise information in the prescribed format was also required.

GST return filing: calendar, periodicity rules, reduced late fees, edit-before-offset requirement and staged correction mechanisms.
The circular clarifies GST return filing periodicity and due dates for FORM GSTR-1, GSTR-3B and composition returns, confirms self-assessment of aggregate turnover to determine quarterly GSTR-1 eligibility up to Rs. 1.5 Crore, fixes reduced late fees for October onward, keeps system reconciliation with GSTR-2/GSTR-3 in abeyance pending notification, prohibits negative historic entries in GSTR-3B, allows editing of GSTR-3B only before offsetting liabilities, and provides staged operational remedies (edit facility, cash challan FORM GST PMT-06, subsequent adjustments or refunds, and reversal/payment with interest) for common filing errors.

Minimum Import Price requirement imposed on pepper imports, mandating CIF-based compliance and updated import policy adherence.
Imports of pepper under EXIM Code groups 0904 11 and 0904 12.00 are subject to a CIF-based Minimum Import Price (MIP) per kilogram as mandated by the amending Notification; consignments below that CIF threshold do not meet the revised free import policy condition. The Public Notice directs application of the amendment as a standing order and provides an administrative contact for difficulties.

Minimum Export Price requirement for onion exports now mandates Letter of Credit and MEP compliance until notified otherwise.
Export of all varieties of onions is permitted only against a Letter of Credit and subject to a Minimum Export Price (MEP); this requirement must be applied at export clearance and treated as a standing order for officers and staff until the notification is superseded.

Passbook scheme for testing charges reduces dwell time and streamlines prepayment and clearance processes for traders.
Notification to importers, exporters and other stakeholders describes a Passbook Scheme enabling registered clients to prepay testing charges with the testing agency; advance balances are adjusted against monthly test fees to reduce payment-related delays in obtaining test reports and to lower dwell time and transaction costs. Stakeholders are advised to use the facility and to report any difficulties to the Appraising Main (Import) office via the provided contact details.

Division of Taxpayer Base allocates migrated taxpayers between central and UT tax offices under annexure-based lists.
Division of Taxpayer Base allocates taxpayers who migrated to GST between the Central Tax Office and UT Tax Office for Daman, Diu and Dadra & Nagar Haveli by distinguishing cohorts on a turnover threshold and listing assessees in referenced annexures; trade associations are requested to inform members for implementation by the Central GST Commissionerate, Daman.

GST facilitation for small businesses enables free on-site tax payment and return filing by appointment.
A dedicated GST Facilitation Centre in the Trichy Commissionerate provides free on site tax payment and return filing for GST registered small businesses whose annual aggregate turnover is below the small business threshold. Use requires a prior appointment requested by email quoting GSTIN and Aadhaar or other identity proof; the Assistant Commissioner (GST Policy) verifies the registration, allots appointments and can arrange officer assistance for technical guidance. The Centre is equipped with computers and internet access and aims to reduce taxpayer compliance costs.

GST rate differentiation for HSN 6802: ornamental stone goods taxed at lower rate, worked monumental stone at higher rate.
Clarification distinguishes HSN 6802 items: ornamental goods essentially of stone (including statues, statuettes, pedestals, reliefs, figures, bowls, vases, cups, writing sets, ashtrays, paper weights, artificial fruit and foliage) are allocated to the lower scheduled rate entry, while worked monumental or building stone, mosaic cubes and artificially coloured granules, chippings and powder of natural stone are allocated to the higher scheduled rate entry; joint commissioners must ensure compliance and notify the business community.

Manual Form-C issuance for closed firms addresses online generation difficulties for pre-closure central transactions.
Manual printed Form-C is to be issued from the tax assessment office for closed firms having turnover above 25 lakh where online generation is not possible. The facility applies to central transactions undertaken before closure of the firm, and information regarding each manual Form-C issued must be sent to headquarters without delay. The circular also notes that this facility was already available for traders with turnover below 25 lakh.

Refund of excess balance in electronic cash ledger: file FORM GST RFD-01A manually; acknowledgment or deficiency within 15 days.
Refunds of excess balance in the electronic cash ledger must be filed manually in FORM GST RFD-01A monthly; applications are prepared on the common portal, submitted with EVC/DSC to generate an ARN, and the printed FORM with ARN must be submitted to the designated Joint Commissioner or head of location. The nodal officer will verify ledger balance, adjust outstanding IGST/CGST/SGST/cess, and issue FORM-RFD-02 or FORM-RFD-03 within 15 days; a single deficiency memo is permitted and unresolved deficiencies within thirty days lead to re-credit by FORM GST PMT-03 and FORM GST RFD-01B.