Electronic credit ledger debiting order required before refund filing; system validations, re credit and documentation rules clarified.
Claimants must submit FORM GSTR-2A print-out and Annexure A when claiming refunds; the proper officer may call for hard invoices only if GSTR-2A lacks details. Refund of unutilized ITC is computed as the least of three prescribed amounts and must be debited from the electronic credit ledger in the order of integrated tax first, then central and state tax equally, with inter ledger adjustments for shortfalls. Refund applications may be filed only after debiting as specified and generation of ARN. Re crediting rejected amounts follows FORM GST RFD 01B with simultaneous recovery where ineligible ITC is involved, while other re credits require an undertaking or final adverse decision.

Tax Deduction at Source under GST: specified public entities must deduct, register, file prescribed returns and face penalties for non-compliance.
Specified public authorities, boards, bodies, societies and public sector undertakings must deduct TDS under GST, obtain mandatory registration, deduct at prescribed rates and file returns in prescribed forms. Interest applies for delayed or non-payment and penalties attach for non-deduction or short deduction; corresponding State/UT GST penalties may also apply. Deductors report TDS in GSTR-7, the deducted tax is made available to deductees in Part C of GSTR-2A for inclusion in GSTR-2, and mechanisms exist for payment by deductee and refund for excess or erroneous deduction.

Tax Deduction at Source under GST requires departmental TAN registration and return filing from notified commencement.
Tax Deduction at Source under GST is notified to commence from 01.10.2018; eligible government DDOs must obtain TAN-based registration on the GSTN portal and comply with the return-filing obligations under Section 51.

GST tax deduction at source requires TAN/PAN-based registration, district training, and strict compliance for government payers.
Deduction of tax at source under the State GST framework applies to government departments, government agencies and local bodies making payments against purchase orders, with compliance required under Section 51. The deducting entities must obtain a TAN/PAN-based GST number, and Drawing and Disbursing Officers, accountants and other paying authorities are to be trained on the TDS procedure and deposit requirements through district-level sessions.

Designation of Appellate Authority under the Right to Information Act: officer named to act during absence of first appellate authority.
An Additional Commissioner of Customs, SMT K K Suja, is designated as the Appellate Authority under sections 4(1) and 5(1) of the Right to Information Act to act during the absence of the First Appellate Authority for the Import Commissionerate; the notice supplies the designee's office designation and telephone contact and refers to the earlier public notice that notified the First Appellate Authority.

GST exemption on residential religious or yoga programmes applies when the primary purpose is advancement of religion or spirituality.
Where the primary and predominant activity, objective and purpose of a residential programme or camp by a religious or charitable trust is advancement of religion, spirituality or yoga, fees charged for participation, including charges that cover boarding and lodging, are exempt from GST; accommodation or food services provided primarily for consideration (including donations) and programmes of fitness or recreational nature are taxable.

Removal from approved pre shipment inspection agency list - entity ceases recognition under the Foreign Trade Policy framework.
Removal of M/s Supreme International FZC from Appendix 2G of the Appendices and Aayat Niryat Forms results in the entity no longer being listed as an approved Pre-shipment Inspection Agency under the Foreign Trade Policy, 2015-20, effected by Public Notice No. 40/2015-2020 issued under paragraph 2.04 of the Policy.

IGST refund certification: Cost Accountants authorised to issue certificates to expedite refund processing where records were not transmitted
Cost Accountants are authorised to provide the requisite certificates envisaged under Circular 12/2018-Customs for sanction of pending IGST refund claims where records were not transmitted from GSTN to Customs due to GSTR 1/GSTR 3B mismatch, enabling exporters to obtain Cost Accountant certificates to facilitate immediate processing of refund claims.

IGST Refund helpdesk updated: team of officers substituted and contact details published for refund processing support.
Substitution of the IGST Refund Helpdesk team at the Commissioner of Customs, New Custom House, Kandla, replacing the team named in Paragraph 5 of the earlier public notice and publishing the names, designations and contact numbers of officers responsible for handling IGST refund matters to provide designated points of contact for trade stakeholders.

Paperless export document uploads (eSANCHIT) enable voluntary ICEGATE submissions, IRN linking, and streamlined Customs processing.
Pilot facility permits voluntary upload of digitally signed supporting documents (eSANCHIT) on ICEGATE for exports. Authorized users must log in, upload required documents, and can view uploaded files online. Documents submitted after Shipping Bill generation obtain an Image Reference Number (IRN) and must be linked to the Shipping Bill via an amendment at the Service Centre; this linking also applies to responses to Customs queries. Customs officers will access electronic documents during assessment, may raise queries through ICES, and examining officers will record inspection results and process Let Export Order (LEO) online. The facility will be extended to Participating Government Agencies.

Tax Deduction at Source under GST: government deductors must register, withhold applicable GST, deposit promptly and file returns.
Government entities specified under Section 51 must register as Tax Deductors on the GST portal, deduct GST at the prescribed rate from supplier payments, generate CPIN challans and remit withheld amounts to the appropriate OGST/CGST/IGST accounts within ten days after the month of deduction. Deductors must file monthly TDS returns in FORM GSTR-7, issue TDS certificates in FORM GSTR-7A, and maintain the Annexure A register; IFMS customisations and prescribed NEFT/RTGS/OTC procedures and suspense-account bunching options are provided for operational compliance.

Designation of proper officers assigns specified tax ranks to exercise SGST functions within their territorial jurisdiction.
The Chief Commissioner assigns specific ranks of tax officials to serve as proper officers under the Tripura SGST framework, specifying which senior and subordinate ranks may perform the statutory functions and identifying inspectors for certain provisions; all functions must be exercised only within their respective territorial jurisdictions and the assignment is given effect from the commencement date stated in the order.

DDOs must deduct and remit GST TDS, generate CPINs, and file monthly GSTR-7 returns to credit suppliers.
Government DDOs and notified agencies must deduct GST TDS under Section 51 where contract value exceeds Rs. 2,50,000, remit deducted amounts to Government accounts using CPIN/NEFT/RTGS or authorized bank procedures, and file monthly returns in FORM GSTR-7, issuing TDS certificates in FORM GSTR-7A. Two payment methods are prescribed: transaction wise CPIN generation per bill, or bunching deductions into Suspense Head 8658 with periodic CPIN payments; IFMS, NIC, RBI and agency banks must integrate for CPIN/CIN validation, and Treasuries must authenticate and reconcile within prescribed timelines.

Input tax credit eligibility clarified to include supplies made before or after auction where goods are sold only through auction.
Correction to Circular No. 11/2017-GST clarifies that the circular applies where an auctioneer claims ITC for supplies of tea, coffee, rubber and similar goods made to him by the principal before or after the auction, provided those goods are supplied only through auction.

Tax Deduction at Source on GST requires DDOs to register, deduct, issue TDS certificates and file returns.
The circular notifies commencement of Tax Deduction at Source under Section 51 of the Central and State GST Acts and directs all Drawing and Disbursing Officers, Heads of Departments, government agencies and local authorities to adopt the procedural framework in the departmental circular of 25/07/2017, including deductor registration, timely deduction and deposit of TDS, issuance of TDS certificates, and filing of monthly TDS returns from the date the provisions are brought into force.

Anti-profiteering duty: officers must verify GST rate reductions or extra ITC are passed to consumers and report breaches.
The circular instructs jurisdictional tax officers to inspect supplies of major goods and services where GST rate reductions or extra input tax credit arise, verify that the benefit is passed to consumers through reduced prices, and report any prima facie profiteering to the State Screening Committee for Anti-Profiteering under the CGST rules.

Removal of refund restriction on accumulated input tax credit: lapsing rules and calculation method clarified for affected supplies.
Amendment removes the refund restriction for accumulated input tax credit on specified fabrics for supplies received on or after 1 August 2018, and provides that accumulated ITC on inputs for purchases up to 31 July 2018 which remained unutilised after payment of GST for July 2018 shall lapse. The provision applies only to ITC on inputs arising from an inverted duty structure, excludes ITC on input services and capital goods and excludes zero rated supplies; the amount to lapse is determined by applying the prescribed inverted duty computation. Taxpayers must self assess and disclose the lapsed amount in their August return.

IGST refund claims: Cost accountants authorized to certify records under board circulars, enabling sanction despite transmission gaps.
Sanction of pending IGST refund claims where GSTN records have not been transmitted to DG Systems is enabled by authorizing Cost Accountants to provide the requisite certificates under the framework of earlier Board Circulars, allowing reconciliation and processing of refund claims despite transmission gaps; stakeholders facing implementation difficulties may report them to the issuing office.

Extension of filing deadline for FORM GST TRAN-1 for registrants affected by portal technical difficulties, subject to council recommendation.
The Commissioner has authorized an extension for submission of the FORM GST TRAN-1 declaration under rule 117(1A) of the Puducherry GST Rules and the enabling statute, limited to registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council; the order sets a new final submission date for that class of registrants.

Taxpayer jurisdiction under GST in Uttar Pradesh assigned between Central and State governments based on turnover.
Division of taxpayers registered in Uttar Pradesh between the Central Government and the Government of Uttar Pradesh was made under the GST cross-empowerment framework pursuant to GST Council Secretariat Circular No. 01/2017 and the related press release. A State Level Committee allocated registered taxpayers on the basis of turnover and published the jurisdictional lists accordingly. Taxpayers above and up to Rs. 1.50 crore were divided between Central and State Government jurisdiction, with the respective lists placed in Annexures 1A, 1B, 2A and 2B.