Extension of time for FORM GST TRAN-1 submissions for registrants affected by common portal technical difficulties until January deadline.
The Commissioner, under the state GST rules and Act and on Council recommendation, extends the period for submission of FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal until 31 January 2019; the extension is deemed effective from the day of September 2018 and applies only to those cases recommended by the Council.

Extension of time for filing FORM GST TRAN-1 due to portal technical difficulties for affected registered persons.
Extension of filing period for declaration in FORM GST TRAN-1 is authorized under the Tripura State GST Rules, with the Chief Commissioner, on Council recommendations, specifying a new deadline for registered persons who could not submit TRAN-1 by the due date due to technical difficulties on the common portal; the benefit is confined to those cases recommended by the Council.

GST TDS deduction and deposit by DDOs under GST, with instructions circulated for compliance and awareness.
Guidelines concern TDS deduction and deposit by Drawing and Disbursing Officers (DDOs) under GST. The communication refers to the corresponding central circular and directs that the instructions be circulated to subordinate officers to ensure compliance and to inform trade organizations at the local level. The emphasis is on uniform understanding and follow-up of the GST TDS procedure.

Goods interception procedure amended for detention, release and confiscation of conveyances under GST enforcement
Amendment is communicated to the procedure for interception of vehicles carrying goods in movement and for the detention, release and confiscation of such goods and conveyances. The circular records that a subsequent central GST circular has revised the earlier inspection and enforcement framework, and directs that subordinate officers be informed to ensure compliance. Trade organisations are also to be apprised of the revised position.

Interception of conveyances: tolerable e-way bill and document errors avoid seizure but attract prescribed penalties.
The circular clarifies that absence of required documents or an invalid Part B makes an e-way bill invalid and may invite detention and seizure; however, where a consignment carries both a specified document and a valid e-way bill, listed minor discrepancies (such as small name, PIN, address, document number, HSN or vehicle number errors) should not lead to seizure proceedings, but a prescribed penalty must be imposed and those consignments recorded and reported weekly to the controlling officer.

GST liability on Priority Sector Lending Certificates now assigned to seller banks for specified earlier period.
For PSLC trades in the period 1 July 2017 to 27 May 2018, GST is to be paid by the seller bank on a forward charge basis and the applicable GST rate for such supplies is 12%; implementation issues should be reported to the Commissioner of State Tax.

E-way bill minor errors: avoid seizure for specified discrepancies; impose nominal penalty and maintain weekly records.
Where consignments carry an invoice or other specified document together with an e-way bill, seizure proceedings need not be initiated for minor discrepancies such as spelling errors in names with correct GSTIN, minor PIN or address errors that do not affect e-way bill validity, one- or two-character errors in document or vehicle numbers, and limited HSN digit-level errors where the first two digits and tax rate are correct. In such cases a nominal penalty under the penalty provision should be imposed for each consignment and the proper officer must send weekly records of consignments where seizure was not invoked to the controlling officer.

GST on Priority Sector Lending Certificates: seller banks liable on forward charge; pre-notification period subject to prescribed rate.
GST on Priority Sector Lending Certificates (PSLCs) for the period 1-7-2017 to 27-05-2018 is taxable and the seller bank must discharge the tax on a forward charge basis; a 12% tax rate applies to trading of PSLCs in that pre-notification period.

E-way bill requirement for goods stored in transporter's godown: declaring it as additional place of business avoids validity extension.
E-way bill requirements apply to goods stored in a transporter's godown while in movement; such storage must be accompanied by a valid e-way bill. If the consignee declares the transporter's godown as its additional place of business (with transporter concurrence), movement is deemed complete on arrival there and e-way bill validity need not be extended. Subsequent movement from that godown to other recipient premises requires a valid e-way bill. Transporters and recipients must maintain prescribed records; recipients may keep accounts of stored goods at their principal place of business.

Refund entitlement for Canteen Stores Department requires quarterly invoice-based claims and inter-authority coordination for sanction and payment.
CSD is entitled to an invoice based refund of a specified portion of central, state and integrated tax on inward supplies meant for subsequent supply to unit canteens or authorized customers. Pending online utilities, CSD must file quarterly manual applications in FORM GST RFD-10A with an undertaking, declaration, copies of FORM GSTR-3B and GSTR-2A (and attested invoices as needed) and bank details. Proper officers shall acknowledge or issue one comprehensive deficiency memo within fifteen days, validate returns on the portal, and sanction or reject refunds separately per tax head in FORM GST RFD-06 with payment advice in FORM GST RFD-05. Refund orders must be communicated to the counterpart tax authority within seven days via nominated nodal officers for payment by the respective authority.

Recovery of wrongly availed input tax credit: reverse through GSTR 3B and discharge interest and penalty accordingly.
Recovery of wrongly availed input tax credit and inadmissible transitional credit is to be treated as a state tax liability payable from the electronic credit or cash ledger; where portal functionality for the Electronic Liability Register is unavailable, taxpayers may reverse such credits via Table 4(B)(2) of Form GSTR 3B and pay applicable interest and penalty through column 9 of Table 6.1 of Form GSTR 3B.

Principal-agent invoice test determines GST treatment and registration consequences for agents under Schedule I, compliance required.
Schedule I deems certain transfers between principal and agent to be supplies without consideration where the agent supplies or receives goods on behalf of the principal; the decisive test is whether the agent issues the invoice in his name and thereby transfers title. Services between principal and agent remain taxable only when consideration exists. Agents who invoice in their own name and transfer title fall within Schedule I and may be subject to compulsory registration; agents who procure or merely facilitate without invoicing in their own name do not.

E-way bill non-compliance: minor data errors attract defined penalty, not detention, with mandatory weekly reporting.
Clarifies that where consignments carry invoices or other specified documents but exhibit minor inaccuracies in the e-way bill or document particulars, proceedings under section 129 for detention and seizure need not be initiated. Illustrative tolerable errors include certain name spellings where GSTIN is correct, limited pin code or locality errors, small digit errors in document or vehicle numbers, and limited HSN level errors when the tax rate is correct. In such cases, a fixed statutory penalty should be imposed and weekly records of these consignments must be reported to the controlling officer.

Detention and confiscation clarified: limits on inspections, proof by hard copy notices, and confined seizure to violating consignments.
Modifications clarify that the phrase "three working days" is to be read as "three days," FORM GST MOV-05 release wording is revised to include date and time, and once a conveyance has undergone physical verification in transit in a State or Union territory no further physical verification should occur there unless specific information of tax evasion is received. Hard copies of prescribed notices/orders may serve as proof of initiation when portal forms are unavailable. Detention or confiscation is limited to goods or conveyances for which a violation of the GST Acts or rules is established.

Extension of TRAN-1 filing deadline permits affected registrants who faced portal technical issues additional time to file.
The Commissioner has authorised an extension of the filing period for Form GST TRAN-1 for the class of registered persons who could not submit the declaration by the due date due to technical difficulties on the common portal; the extension is granted on the Council's recommendation and takes effect from the specified commencement date.

Extension of filing deadline for FORM GST TRAN-1 provides eligible registrants extra time due to portal technical difficulties.
Extension of time is granted for submission of FORM GST TRAN-1 under rule 117(1A) read with section 168, allowing a specified class of registered persons additional time to file where they could not submit by the due date due to technical difficulties on the common portal, and limited to cases recommended by the Council.

Extension of time for FORM GST TRAN-1 submission granted where portal technical issues prevented filing.
Extension of FORM GST TRAN-1 submission is authorised under rule 117(1A) read with section 168 of the Himachal Pradesh GST Act for registered persons who could not file by the due date owing to technical difficulties on the common portal, where the Council has recommended the case; the Commissioner sets the extended deadline as 31st January, 2019 for those recommended cases.

Extension of time for FORM GST TRAN-1 submissions granted for registrants affected by portal technical difficulties.
The Commissioner, under rule 117(1A) of the Central GST Rules and the Central Goods and Services Tax Act, on the Council's recommendation, extends the period for submitting declarations in FORM GST TRAN-1 until a specified final date for the class of 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.

Input tax credit entitlement for auctioneers clarified: ITC may be claimed for supplies made before or after auction.
Clarification on Input Tax Credit entitlement: where goods such as tea, coffee and rubber are supplied only through auction, an auctioneer may claim ITC in respect of supplies made to him by the principal both before and after the auction; paragraph 4 of the Trade Circular is amended to replace "before the auction" with "before or after the auction."

GSTIN cancellation pendency: special drive ordered to clear backlog and report action taken promptly.
Pending applications for GSTIN cancellation were directed to be cleared through a special drive within 15 days. The communication records concern over the large pendency of cancellation requests and requires officers to expedite disposal, address jurisdiction-related difficulties, and report action taken and achievements to headquarters.