Cancellation of registration for return defaulters: retrospective notices and final-return obligations to protect revenue.
Cancellation of registration is to be applied retrospectively for taxpayers who migrated without filing, new registrants who never filed, and defaulters meeting statutory thresholds; notices in the prescribed form are to be issued from the GST back-end system, served by email and registered post, and allow a short online show cause reply. If pending returns and dues including tax, interest and late fee are furnished, proceedings shall be dropped; otherwise registration shall be cancelled retrospectively and a cancellation order issued. A cancelled person must file a final return and discharge tax or reverse credits; failure to file permits assessment to the best of judgment.

GST refund claims after appellate relief require a fresh application, without repeat credit ledger debit, supported by order records.
A registered person whose refund claim was rejected in FORM GST RFD-06 but subsequently allowed in appeal or another forum must file a fresh FORM GST RFD-01 application under the specified refund category. Amount previously debited from the electronic credit ledger and not re-credited pending appeal need not be debited again. The proper officer processes the amount allowed, issues FORM GST RFD-06 and FORM GST RFD-05, and re-credits any balance that remains rejected in accordance with prescribed guidelines.

Ab initio withdrawal of GST discount clarifications removes prior guidance on secondary and post-sales discounts from inception.
Prior GST clarifications concerning secondary or post-sales discounts are withdrawn ab initio under the Goa Goods and Services Tax Act, 2017. The withdrawal follows representations raising apprehensions about their implications and is intended to secure uniform implementation across field formations. It removes the operative effect of the earlier guidance from its original date of issue and precludes reliance on those clarifications.

Cancellation/Deregistration of GSTIN: officers must identify inactive or fraudulently obtained registrations and initiate suo motu cancellation.
Proper Officers must identify and cancel GSTINs that are inactive, fraudulent, or noncompliant under section 29(1)/(2), Rule 21/21A/22 by using portal MIS, historical records and e way bill data; conduct field verification (including via the GST Field Visit app); issue FORM GST REG-17 and allow REG-18 replies (seven working days), then cancel if warranted; require FORM GSTR-10 within three months and pursue assessment (ASMT-13/14/15) and recovery under section 79 if liabilities remain; prioritise suo motu cancellations for prolonged non-filers and follow prescribed reporting templates to apex office.

NIL refund claims may be corrected through reapplication where prescribed chronological and category-specific conditions are met.
Registered persons who inadvertently filed a NIL refund claim may reapply for the same period, subject to prescribed conditions. A subsequent-period refund claim under the same category prevents reapplication only for specified unutilized input tax credit refund categories. Eligible persons must file under the "Any Other" category, submit required supporting documents, and, where required, debit the admissible amount from the electronic credit ledger through FORM GST DRC-03 before issuance of the refund and payment orders.

NIL GST refund claims may be refiled through the Any Other category, subject to chronology and documentation conditions.
GST refund reapplication may be made where a registered person inadvertently filed a NIL claim in FORM GST RFD-01A/RFD-01 for a particular period and category despite having a genuine refund entitlement. Eligible persons must file the renewed claim under the "Any Other" category for the same period and provide required supporting documents. For specified unutilized input tax credit refund categories, no subsequent-period claim under the same category may have been filed. The proper officer must scrutinise eligibility, determine the admissible amount, and may require debit from the electronic credit ledger before issuing refund and payment orders.

Verification of transitional credit claims: clarified criteria for accepting revised MVAT returns, CST evidence, and interest liability.
Verification of transitional credit claims in TRAN-1 must follow rules linking allowance to MVAT original and revised returns: corrected returns that convert an erroneously claimed refund into carry forward may permit the TRAN-1 claim; where revised returns increase carry forward beyond the original, allowance is limited to the original amount with assessment adjustments later; where revised amounts are lower, the revised amount governs; duplicate refund and TRAN 1 claims are prohibited. Interest is payable on excess credit availed in TRAN-1 from filing until reversal or payment, and on inadmissible credit in revised TRAN-1 from the date of revision filing.

Employer-paid medical treatment exclusion: payments for qualifying hospital treatment not treated as perquisite and no TDS.
Approval is granted to M/s Palika Vinayak Hospital Pvt. Ltd. under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub section (2) of section 17 read with Rule 3A(1) & 3A(2), so that sums paid by an employer for medical treatment at the hospital for diseases listed in Rule 3A(2) shall not be treated as a perquisite and the employer need not deduct tax at source under section 192. The approval is effective from the date of issue for three years, is non transferable, and is subject to inspection, renewal, and withdrawal if conditions are not met.

Mandatory electronic payment modes under Section 269SU: providers invited to apply for prescription as eligible payment systems.
The Central Board of Direct Taxes invites applications from banks and authorised payment system providers operating under the Payment and Settlement Systems Act to have their payment systems prescribed as eligible electronic payment modes for the purposes of Section 269SU of the Income tax Act. Applicants must submit a signed application with name, address, PAN, license/registration details and a description of the payment system in the prescribed format, and send expressions of intent to the designated contact point within the notified timeframe; contact details for queries are provided.

Resignation of statutory auditors: timing and disclosure duties require issuance of pending review/audit reports and immediate Audit Committee reporting.
Resignation of statutory auditors from listed entities triggers timing-based requirements to issue limited review or audit reports before resigning, mandates inclusion of these conditions in engagement terms, immediate reporting of concerns to the Audit Committee, and provision of a detailed resignation disclosure in the Annexure A format; the Audit Committee must deliberate, communicate views to management and disclose those views to stock exchanges within twenty-four hours of its meeting, and entities must continue cooperation until required reports are filed.

Submission of FTP export-obligation statement required before insolvency proceedings, with duty saved details and attestations.
Firms or companies entering insolvency or tribunal referral proceedings must, as part of statutory filings before proceedings begin, submit a statement listing export obligations, duty saved amounts and applicable interest to the relevant regional authority and the insolvency forum, together with penalties and other dues; documentary proof of any partial fulfilment claimed to offset duty saved amounts must include consumption and capital goods procurement statements attested by a chartered engineer or chartered accountant.

GST exemption for state liquor licence fees confirmed as neither supply, excluding other licences from this special dispensation.
The GST Council and Central Government implemented a recommendation excluding licence and application fees for State granted alcoholic liquor licences from GST by treating the grant as neither a supply of goods nor a supply of service; this special dispensation is limited to State liquor licences, does not apply to other fee based licences or privileges, and addresses earlier pre GST/early GST demands while directing reporting of implementation difficulties to the Commissioner.

Effective date of explanation: exclusion of government activities from 'business' applies from original inception date.
The explanation inserted under section 11(3) of the WBGST Act excludes Government and Local Authority activities from 'business' in entry Sl. No. 3(vi) of notification No. 1135-F.T., and, by virtue of section 11(3), operates from the inception date of that entry (21.09.2017). The later notification date (27.07.2018) does not affect the retrospective operation of the explanation; the Trade Circular is deemed effective from 11.10.2019.

Securities lending is taxable: lending fees and intermediary facilitation attract GST; borrower liable under reverse charge.
The temporary lending of securities under the Securities Lending Scheme does not amount to disposal of securities, but the lending activity (lender charging a lending fee) and intermediary facilitation are taxable services. Lending is classifiable under heading 997119 at 18% GST. For 01.07.2017-30.09.2019 GST was payable by the lender under forward charge (IGST) subject to not duplicating earlier intra-state taxes; from 01.10.2019 tax liability shifts to the borrower under reverse charge (IGST).

Place of supply: composite software and chip-design with ancillary testing is located at the service recipient's location under IGST rules.
Where software and chip-design is the principal element and testing on sample prototype hardware or test-kits provided by the recipient is ancillary, the engagement is a composite supply and the place of supply of the software/design is the location of the service recipient under Section 13(2) of the IGST Act; the provision on goods made physically available by the recipient does not apply separately to the ancillary testing in such cases.

GST exemption for recognised maritime training courses confirmed when courses form part of a statutory certification curriculum.
GST exemption applies to maritime training courses approved by the Director General of Shipping when the education is provided as part of a curriculum for obtaining a qualification recognised by law; Maritime Training Institutes whose courses and assessment programmes are approved under the Merchant Shipping statutory framework qualify as educational institutions under GST law, subject to meeting the notification's specified conditions.

GST on donor acknowledgement displays: no levy where recognition is non-commercial and no quid pro quo.
GST is not leviable where a charitable organisation places a donor's name plate or similar acknowledgement solely as an expression of gratitude and public recognition, provided the donor's payment is a genuine donation/gift, the recipient is a charitable institution, and the display is non-commercial (not advertising), so that no supply for consideration (quid pro quo) arises.

GST on airport levies: airports liable for tax; airlines may act as pure agents when conditions met.
PSF and UDF charged by airport operators are consideration for services to passengers and liable to GST. Airlines collecting those levies may be treated as pure agents under Rule 33 if conditions are met; such amounts (and GST thereon) are excluded from the airline's supply value, must be separately indicated in the invoice, and the airline cannot claim ITC on them. Airport operators are liable to pay GST on PSF/UDF; collection charges paid to airlines are taxable supplies by the airlines.

Support services classification clarified under GST: explanatory notes determine whether oil and gas activities fall in support or professional services.
Clarification directs that the scope of the entry for support services to petroleum extraction and related mining shall be governed by the explanatory notes to the relevant service codes, and that professional, technical and consulting services relating to exploration shall be governed by the explanatory notes to the corresponding professional service codes; services excluded by those notes must be classified in their appropriate headings and taxed accordingly.

GST classification and rates clarified for goods: exemptions, concessional rates, and tariff alignments explained.
Clarification of GST classifications and rates for specified goods: dried leguminous vegetables subjected only to mild heat treatment remain under HS 0713 (branded and packed attracting 5%, otherwise exempt; mixtures as namkeens under heading 2106), almond milk is classifiable under the residual beverage entry attracting 18%, mechanical sprayers of all types are covered by the schedule entry and attract the specified concessional rate, imported naval stores are exempt from GST under Customs Act treatment, leased imports supplying specified services are exempt subject to Condition No. 102, solar water heater parts in chapters 84/85/94 attract concessional treatment, and parts solely for medical devices classify with those devices per chapter note 2(b).