Retrospective corrigendum corrects the cited order in a prior Uttar Pradesh GST circular and substitutes the proper reference.
Corrigendum correcting a reference in a prior Uttar Pradesh GST circular, substituting the cited Government Order with the Order of the Commissioner, Commercial Tax, Uttar Pradesh No. GST-2018-19/F.No. 509/1197 dated 05.02.2019. The correction is stated to operate retrospectively and is to be read as part of the earlier circular from the beginning.

Refund eligibility for exporters receiving capital goods under EPCG clarified, affecting IGST refund claims and application procedure.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit fresh filings; in these cases re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is developed, and separate instructions will address instances where re-credit has already occurred. Amendments clarify that exporters who imported under certain customs notifications remain eligible for IGST export refund until the specified notification, while exporters receiving capital goods under the EPCG Scheme remain eligible thereafter.

Inter-state supply of PSLCs: IGST applies to trading over e Kuber, except where CGST/SGST already paid.
PSLC trading between banks on the RBI e Kuber portal is treated as a supply of goods in the course of inter State trade, making IGST payable on such supplies for the periods considered. Earlier allocation of tax liability - seller under forward charge initially and buyer under reverse charge thereafter - is acknowledged, but banks that have already paid CGST/SGST (or CGST/UTGST) need not pay IGST on those transactions.

Sales promotion schemes under GST clarified: free samples not supply; BOGO taxed; discounts valuation and ITC rules explained.
Clarifies GST treatment of sales-promotion schemes: free samples and gifts without consideration are not 'supply' (except Schedule I) and ITC on related inputs is disallowed unless Schedule I applies; BOGO offers are treated as multiple supplies priced as one with tax determined by composite/mixed supply analysis and ITC allowable for related inputs; invoice-level discounts satisfying section 15(3) are excluded from value and permit ITC adjustment, while secondary post-supply discounts via credit notes can be issued commercially but are not excluded from taxable value.

GST valuation excludes Tax Collected at Source as an interim levy, clarifying its non-inclusion in taxable value.
GST valuation for supplies involving Tax Collected at Source (TCS) under the Income Tax Act is clarified by corrigendum to the earlier circular. The revised position states that, for determining the value of supply under GST, TCS is not to be included because it is an interim levy on possible income and does not have the character of a tax on goods. The clarification revises the earlier statement that had treated TCS as part of the taxable value merely because the amount payable to the supplier was described as inclusive of TCS.

Import restriction on gold dore: NABL certified new refineries may receive limited authorization to secure BIS licence, thereafter none.
Gold dore (Exim Code 71081200) is restricted; only refineries with required conformity certification qualify for import authorisation. Laboratory accreditation is a precondition for that certification and does not require prior import. New applicants with laboratory accreditation may be granted a limited, one time authorisation to import gold dore solely to obtain the conformity certification, and no further authorisations will be granted without the certification.

Counter offer timelines clarified under delisting rules, specifying announcement, bidding, withdrawal and payment deadlines.
SEBI prescribes a structured Counter offer process when RBB price is unacceptable, requiring disclosure of book value per share and an abridged letter of offer. Timelines: counter offer PA within two working days of RBB closure and republished within four working days; dispatch of letter of offer within four working days; bidding to open within seven working days and remain open for five working days; withdrawal option within ten working days of counter offer PA; success/failure announcement within five working days of bidding closure; payment or return of shares within ten working days of closing.

Customs Compliance Verification permits system-based clearance after registration once officer verifications are recorded, subject to risk interdictions.
Turant Customs enables importer self-registration of imported goods on the ICEGATE portal under the electronic integrated declaration regime and introduces Customs Compliance Verification (CCV) that permits officers to complete statutory verifications after registration but prior to duty payment; upon officer confirmation and subsequent payment the system will electronically grant clearance, subject to Risk Management System interdictions and agency alerts, with ICES 1.5 providing automated queues and auto-routing to mapped officers for electronic clearance.

Coastal carriage through foreign territory permitted with specified manifest, marking, sealing and documentation requirements to facilitate lawful movement.
CBIC prescribes harmonised procedures for coastal cargo transiting through Sri Lanka and Bangladesh under the Transportation of Goods (Through Foreign Territory) Regulations, 1965: consignors and vessel persons in charge to follow the Regulations, manifests must include GSTIN/VAT/PAN and invoice references with invoice copies to proper officers, containers must be marked and sealed 'For Coastal Carriage through foreign territory', masters must have passed Bills and permission before loading, and destination customs shall verify discharge and seals; tampering and prohibited exports are addressed and vessels must be authorised under the Merchant Shipping Act, 1958.

Knowledge Hub centralizes machine learning knowledge management, providing i Wiki, i Library, i Forum and i Query access via Insight Portal for authorised staff.
Instruction establishes an integrated Knowledge Hub in the Insight Portal to centralize organisational knowledge management using machine learning. It comprises four collaborative modules-i Wiki, i Library, i Forum and i Query-and is accessible via the Insight Portal on TAXNET connected computers. A User Guide is available under Resources and operational functionalities are detailed in an annexure. Technical support is provided through the designated Helpdesk; the instruction is issued by the Director of Income Tax (Systems) with approval of the Principal DGIT (System).

Trade credit framework updated: rules on currency, tenors, cost ceilings and reporting for import financing clarified.
The revised framework governs raising Trade Credits for imports under automatic and approval routes, permitting FCY or INR denominated suppliers' and buyers' credit to resident importers subject to eligibility of lenders, specified maturities by import type, an all in cost ceiling linked to a benchmark plus spread, currency conversion rules, hedging and risk management requirements, permitted security arrangements with safeguards, and mandatory monthly and quarterly reporting by AD Category I banks; ADs must ensure compliance and prevent double financing, with directions issued under FEMA provisions.

Place of supply requirement: inter State tax invoices must state place and State; non compliance attracts GST penalties.
Registered persons making inter State supplies must include the place of supply and the name of the State on tax invoices as mandated by rule 46(n) of the HPGST Rules, to ensure tax accrues to the State of consumption. Place of supply for goods and services is to be determined by reference to the IGST place of supply provisions. Contravention of invoice particulars attracts penal consequences under the HPGST Act; the instruction was issued for uniform implementation and publicized by trade notices.

Enrolment authority for GST practitioners: Deputy Commissioner IT-cum-system admin may approve or reject enrolment applications.
Deputy Commissioner IT-cum-System Admin GST is specified as the authorised officer to approve or reject applications for enrolment as Goods and Services Tax Practitioners submitted in the prescribed enrolment form; applicants may choose either the Centre or the State as the enrolling authority and must indicate that choice in the form, and implementation difficulties must be reported to the issuing office.

Inter-State supply reporting required in prescribed GST return tables to ensure correct IGST apportionment and compliance.
Registered taxpayers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B and invoice-wise inter-State supplies up to the prescribed threshold rate-wise in Table 7B of FORM GSTR-1. Apportionment of IGST to the State where supply occurs depends on information in Table 3.2 of FORM GSTR-3B; omission causes under-apportionment, mismatches between actual supplies and apportioned integrated tax, and non-compliance. Registered persons are instructed to report such supplies with place of supply in both tables and warned that contraventions attract penal action.

GST liability on BF/BC services: banks responsible for GST on service charges, rural-branch exemption follows banking classification.
Banks are the service providers in the BF/BC model and must pay GST on the entire value of service charges or fees charged to customers, even if transactions are facilitated by BF/BCs who are paid commission by the bank. Exemption for BF/BC services requires that the services fall under Heading 9971 and pertain to accounts of a branch classified as rural; the bank's classification under applicable banking guidelines is determinative for the exemption.

Exemption for educational institution food services: institutional supplies to students and staff exempt, third-party catering taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under the exemption notification; conversely, food and beverage supplies provided by a third party to the institution under contract are liable to GST at five percent.

Classification of printing of pictures as photographic processing, changing applicable GST treatment accordingly.
The circular directs that printing of pictures constitutes 998386 Photographic and videographic processing services, noting that the Explanatory Notes include colour printing of images from film or digital media and related processing activities under 998386 while excluding those activities from 998912 Printing and reproduction services of recorded media; therefore printing of pictures is to be classified under 998386 with the corresponding tax treatment, and implementation difficulties should be reported to the office.

Tax immunity for international financial institutions: services by ADB and IFC exempt from GST, not covering third-party agents.
Services supplied directly by the Asian Development Bank and the International Finance Corporation are exempt from GST because their statutes confer immunity from taxation and from any obligation to collect or remit tax; this immunity precludes applying domestic tax provisions to their operations, and the exemption does not extend to entities acting on behalf of those institutions.

GST exemption for educational services: long-duration degree programmes at national institutes qualify, short executive courses remain taxable.
All IIMs qualify as educational institutions under the IIM Act; services to students in long duration programmes (one year or more) conferring a diploma or degree recognised by law are exempt from GST, while short duration executive or need based programmes under one year that issue participation certificates are not exempt. Transitional provisions permitted claiming the more beneficial exemption where multiple notifications overlapped, and a specific IIM entry was later deleted as redundant.

GST rate on micro irrigation clarified: sprinklers and drip irrigation including laterals attract reduced GST rate.
Micro irrigation systems described as sprinklers and drip irrigation systems including laterals are taxable at the reduced GST rate recommended by the GST Council; the term "sprinklers" in the relevant rate entry includes sprinkler irrigation systems and their components, so systems consisting of nozzles, laterals and other components attract the reduced GST rate.