Rule 36(4) applicability follows adopted central GST provisions, with necessary modifications under State law for the specified period.
Applicability of sub-rule (4) of Rule 36 of the Chhattisgarh State GST Rules for February through August 2020 is aligned with the adopted provisions of Circular No. 142/12/2020-GST. Those provisions apply with necessary modifications within the Chhattisgarh Goods and Services Tax framework, with effect as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Uniform GST implementation adopts central guidance, with necessary modifications, to address registered persons' implementation challenges.
Uniform implementation of GST provisions is directed through the application, with necessary modifications, of Circular No. 138/08/2020-GST to matters concerning challenges faced by registered persons in implementing relevant GST provisions. The central GST guidance operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

COVID-19 GST taxpayer relief measures apply through adoption of central guidance with necessary modifications for legal uniformity.
COVID-19-related taxpayer-relief measures under the Chhattisgarh Goods and Services Tax Act, 2017 are administered by applying, with necessary modifications, the provisions of Central Circular No. 136/06/2020-GST. The central framework is adopted as though issued under the Chhattisgarh GST Act to ensure uniform implementation of government-announced GST relief measures for taxpayers affected by COVID-19.

GST administration for companies under insolvency follows central guidance with necessary modifications to ensure uniform State GST implementation.
GST administration for companies subject to the Insolvency and Bankruptcy Code, 2016 is to follow the Central GST framework, with modifications necessary for application under the Chhattisgarh Goods and Services Tax Act, 2017. The State Tax Commissioner adopts the framework to ensure uniform implementation of GST provisions for companies undergoing insolvency proceedings.

Intermediary scope under GST is clarified by adopting central guidance for consistent application of GST law.
The scope of intermediary under the Chhattisgarh Goods and Services Tax Act, 2017 is clarified to resolve doubts and ensure uniform GST application. Guidance contained in Circular No. 159/15/2021-GST applies with necessary modifications under the State Act and operates as though issued under that Act for matters concerning intermediary services.

Export prohibition of wheat: consignments registered with Customs before the amendment may proceed under Handbook provisions.
Wheat export policy was amended to prohibit exports, subject to a transitional exception: consignments handed to Customs for examination and registered in Customs systems on or before the amendment's effective date may be allowed to export pursuant to Para 9.12(B) of the Handbook of Procedure; Customs field formations are directed to implement this approach when processing such consignments.

E commerce operator liability: platforms must pay GST on restaurant services supplied through them, not use ITC for payment.
E-commerce operators are required to pay GST on restaurant services supplied through their platforms; they need not collect TCS or file GSTR-8 for those services, but must continue TCS for other supplies not notified. ECOs already registered need not obtain separate registration; ECOs will issue invoices for restaurant services supplied through them. Restaurant supplies through ECOs by unregistered persons are taxable and included in the restaurant's aggregate turnover. ECOs may retain ITC on their inputs but must discharge GST on restaurant services in cash and should report such outward supplies in GSTR-3B and relevant GSTR-1 tables.

Refund of excess electronic cash ledger balances clarified: timelines and unjust enrichment rules do not apply; TDS/TCS treated as cash.
Applications for refund of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1); unjust enrichment certifications under rule 89(2)(l)/(m) are not required; TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used at the registered person's option, and any unutilised balance after discharge of dues is refundable under the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date of filing of the supplier's return under Explanation (2)(b) to section 54.

Dynamic QR code requirement relaxed where payment for India situated services is received via RBI approved modes.
Where a service recipient is located outside India but the place of supply is in India, an invoice issued to that recipient may be issued without a dynamic QR code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI; Circular No. 156/12/2021 is modified accordingly.

Refund of wrongfully collected tax: taxpayers may claim refund when supply classification is later found to be inter or intra State.
Clarification states that refunds for tax wrongfully collected under the JGST and IGST Acts are available when a supply's classification is later found to be inter State or intra State, whether discovered by the taxpayer or determined by tax authorities, provided the taxpayer pays tax under the correct head. Sub rule (1A) of rule 89 prescribes electronic filing of refund claims within a time limit measured from payment under the correct head or, for prior payments, from the notification date; refunds are excluded where adjustment was made by credit note.

Export of services: supplies by India incorporated group companies to foreign parents may qualify as export if other IGST conditions met.
Condition (v) excludes supplies between establishments that are "merely establishments of a distinct person," and a branch or agency is treated as an establishment in that territory. A foreign company's branch in India supplying to its foreign establishments therefore does not qualify as export. By contrast, a company incorporated in India and a foreign body corporate are separate persons; supplies by an India incorporated subsidiary or group company to the foreign parent's establishments outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are satisfied.

Input tax credit timing: debit note date governs financial-year time-bar, and e-invoice QR/IRN suffices for verification.
With effect from January 1, 2021, the date of issuance of a debit note (not the underlying invoice date) determines the financial year for the time-bar under section 16(4) of the JGST Act; ITC availment on debit notes on or after that date is governed by the amended provision. For e-invoices issued under rule 48(4), electronic production of the QR code embedding the IRN suffices instead of a physical tax invoice during movement. The restriction in the proviso to section 54(3) on refund of unutilized ITC applies only where goods are actually liable to and suffer export duty at export time.

Intermediary services definition clarified: intermediary arranges or facilitates main supply and excludes suppliers and subcontractors.
Scope of intermediary under the IGST Act: an intermediary is a broker, agent or any person who arranges or facilitates the supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods, services or securities on his own account. Key prerequisites are a minimum of three parties, two distinct supplies (main supply and ancillary intermediary service), the intermediary's subsidiary role as arranger/facilitator, and exclusion of subcontractors who provide the main supply on a principal-to-principal basis. Place of supply rules under section 13 apply only when supplier or recipient is outside India.

Extension of time-limit for revocation of cancellation of registration extended to September 30, 2021; further extensions conditional.
Where due date to apply for revocation of cancellation falls between March 1, 2020 and August 31, 2021, the filing deadline is extended to September 30, 2021 for registrations cancelled under clause (b) or clause (c); this extension applies regardless of application status (not filed, pending, rejected, on appeal, or rejected on appeal), and officers and appellate authorities must process or decide applications taking the extension into account. The circular further clarifies how administrative 30+30 day extensions under the proviso interact with this extension based on whether 30, 60 or 90 days had elapsed by August 31, 2021.

Extension of limitation applies to appeals and other judicial or quasi-judicial proceedings, not to routine GST compliances.
The circular clarifies that the Supreme Court's extension of limitation is limited to judicial and quasi-judicial proceedings-petitions, suits, appeals and similar lis-and therefore suspends limitation for filing appeals, reviews and revisions under the GST law until further orders. Taxpayer statutory compliances, original adjudication, investigatory and enforcement actions, and routine processes like scrutiny of returns and show-cause notices remain governed by statutory timelines or specific statutory extensions and are not covered by the Court's order.

Specified person determination under TDS/TCS rules updated; automated compliance list simplifies deductor checks and removal criteria apply.
Finance Act amendments revise specified person to require non-filing in the relevant previous year plus an aggregate TDS/TCS threshold; an automated portal generates a start-of-year list of specified persons, no new names are added during the financial year, and names are removed when valid returns are filed or TDS/TCS aggregates fall below the threshold. Deductors may rely on the start-of-year list but must perform due diligence for non-residents with permanent establishments; portal users are discouraged from requesting external proof of filing.

Transit on same conveyance: ECTS-monitored return containers from Bangladesh allowed to carry imports into India with ICD clearance.
Allows Bangladesh exporters to use empty containers returning by rail to India via Petrapole-Benapole or Gede-Darshana, transporting closed containers to a designated ICD under Section 53 with monitoring by ECTS. CONCOR must execute a running bond, file an Import Report on ICEGATE listing destination ICD, container and ECTS seal numbers; Customs will affix and verify ECTS seals, monitor transit, and perform checks. At the ICD the Custodian files a Cargo Arrival Report and Customs inspects and unseals containers; matching trip and arrival reports lead to bond credit and importers file Bills of Entry at the ICD under Section 55 for assessment and clearance.

Export prohibition on Durum wheat imposed with limited exceptions; customs instructed to implement immediately per DGFT guidance.
A prohibition on the export of various categories of Durum Wheat has been imposed, subject to specified allowances for certain shipments, and takes immediate effect; DGFT trade notice provides modalities for implementation, and Customs authorities are directed to implement and enforce the notification and trade notice at export points.

Wheat export prohibition allows prior irrevocable letters of credit with registration and permits humanitarian or government aid shipments.
Export of wheat is changed to prohibited but permitted as a transitional arrangement where an Irrevocable Commercial Letter of Credit issued before the restriction is registered with the jurisdictional Regional Authority and limited to the remaining quantity, value and period under the ICLC; Regional Authorities must issue Registration of Contracts promptly, and humanitarian or government to government exports may be allowed case by case with competent authority approval.

Appeals without an Appellate Tribunal follow adapted central GST procedures to ensure procedural uniformity in GST administration.
Appeals under the Chhattisgarh Goods and Services Tax framework, where the Appellate Tribunal has not been constituted, are governed by the provisions of Central Circular No. 132/2/2020-GST, subject to necessary modifications. The adapted procedure applies under the Chhattisgarh Goods and Services Tax Act, 2017 to secure uniformity in filing such appeals.