Electronic service of GST notices and orders in DRC-01 and DRC-07 is mandatory for portal compliance and tracking proceedings.
Electronic service of the summary of notice in FORM GST DRC-01 and electronic upload of the summary of order in FORM GST DRC-07 are required in proceedings under the Assam GST Act and Assam GST Rules relating to demand, recovery, input tax credit wrongly availed, refund erroneously made, interest, penalty, and fine. The instruction directs proper officers to ensure that the summary of notice and summary of order are served or uploaded on the portal, and requires zonal supervision for strict compliance with rule 142.

Implementation timeline extension: SEBI postpones SCORES ODR integration compliance, allowing more time for entities to complete integration.
SEBI has deferred the effective date for implementation of the SCORES to ODR linkage and related processing and monitoring obligations for Entities and Designated Bodies to April 01, 2024; Designated Bodies must obtain SCORES authentication and/or API integration to comply, and Entities must continue to file the Action Taken Report on SCORES within 21 calendar days of receipt of complaints.

Videography of full cargo examinations mandates recorded inspections, equipment provision, and stakeholder cooperation in a limited pilot.
A pilot mandates videography-based examinations of consignments selected for full physical inspection at specified CFSs. Nodal Officers will select containers flagged by screening for recorded examination; Docks officers must record the full inspection sequence (external inspection, seal cutting, de-stuffing, item-level imaging, re-stuffing and resealing). CFSs must provide recording equipment, assign a Surveyor and videographer, and store video data on two external devices for custody by the Deputy/Assistant Commissioner (Docks) and the Nodal Officer. Feedback reports will be consolidated by Appraising Main (Import) Section.

Relaxation of time limits allows processing of electronically filed returns with refund claims beyond the prescribed period with administrative approval.
Relaxation under section 119 permits processing of electronically filed income-tax returns with refund claims beyond the statutory timeframe where intimation under subsection (1) of section 143 lapsed for reasons not attributable to the taxpayer; such processing requires prior administrative approval by the Principal Chief Commissioner/Chief Commissioner, DOlT (Systems) enablement for Assessing Officers, monitoring by the Pr.CIT/CIT, and excludes scrutiny-selected returns, those showing or likely to produce demand, and those delayed for reasons attributable to the assessee.

Document Identification Numbers ensure verifiable GST enforcement communications, while non-exempt notices issued without them are invalid.
DIN/RFN must be electronically generated and prominently quoted in specified GST enforcement and enquiry communications issued to taxpayers and other persons. Issue without DIN/RFN is permitted only for recorded technical or urgent field exigencies and requires express disclosure. Such communications must be regularised within 15 working days through superior approval, subsequent electronic generation, and filing of the DIN/RFN pro-forma. Backend-generated statutory communications delivered through the GSTN portal are exempt, whereas manually issued communications are not. Non-exempt specified communications without DIN/RFN are invalid and deemed never issued.

GST treatment of personal and corporate guarantees clarifies related-party supply and valuation rules for bank credit facilities.
A director's personal guarantee for a company's bank credit is treated as a supply of service between related persons even without consideration, but where RBI norms prohibit any commission or other payment, the open market value and taxable value are treated as zero. If any remuneration or consideration is nevertheless paid, the taxable value is the amount so paid. Corporate guarantees between related companies, including holding company guarantees for subsidiaries, are also taxable supplies without consideration and are valued under rule 28, including the special sub-rule for corporate guarantees, which does not apply to personal guarantees.

Customs assessment practice: samples to CRCL for testing, with conditional second-check clearance based on a valid previous test report.
All imports under CTH 2710 require a representative sealed sample sent to CRCL, Visakhapatnam for testing on first check, and clearance depends on that test and licences. Valid Previous Test Reports (PTR) covering identical goods may permit second-check assessment for qualifying manufacturer-importers, provided documentary proof and PTR details are uploaded to e-Sanchit and declared in the Bill of Entry. Non-manufacturer imports and cases without an acceptable PTR must undergo mandatory first check with CRCL testing.

Withholding of income tax refunds: revised timelines, monetary limits and ITBA workflow for recording reasons.
The Instruction revises timelines and monetary limits and sets a mandatory ITBA/CPC 2.0 workflow for Assessing Officers recording reasons before withholding refunds under section 245(2): login to CPC 2.0, go to Refund Management Refund Release select 245(2), enter PAN/AY or use bulk view, view pending refund details, select a record, choose Release or Withhold, upload required attachments and complete mandatory fields so the system records user identity, timestamps, and the reason; system confirms successful action.

Inter-office GST services permit credit distribution through ISD or invoicing; employee salary need not enter internal-service taxable value.
Common input services procured by a head office from a third party may be allocated to branch offices through the Input Service Distributor mechanism or by tax invoices, provided the services are attributable to or actually supplied to the recipient branch office. Use of the Input Service Distributor mechanism is optional, but requires compulsory registration when adopted. For internally generated services, invoiced value is deemed open market value where the branch office has full input tax credit, even if employee salary cost is excluded. Salary cost is not mandatorily includible in taxable value even where full input tax credit is unavailable.

E-invoicing for supplies to tax-deduction registered government entities is mandatory when the supplier crosses the prescribed turnover threshold.
E-invoicing under rule 48(4) applies where a registered supplier exceeding the prescribed turnover threshold makes supplies to Government Departments, agencies, local authorities or public sector undertakings registered solely for tax deduction at source. As these tax deductors are subject to compulsory registration and are treated as registered persons under GST law, their limited registration purpose does not exempt suppliers from issuing e-invoices for supplies made to them.

GST refund eligibility aligns with reflected input tax credit, while export-related tax refund procedures are clarified.
Accumulated input tax credit refunds for claims from January 2022 onward are limited to eligible credit reflected in FORM GSTR-2B for the relevant or earlier tax periods; previously disposed claims are not reopened. The FORM GST RFD-01 undertaking requires repayment with interest if section 16(2)(c) conditions fail, without references to section 42, provisional credit, GSTR-2 or GSTR-3. Exporters who later export goods or realise export-service consideration may obtain otherwise admissible unutilised input tax credit refunds and refunds of integrated tax previously paid under rule 96A, but not interest.

Holding-company share ownership is not a taxable service unless an independent supply exists between parent and subsidiary.
Holding shares in a subsidiary, without more, does not itself constitute a service supplied by a holding company. Shares are securities, which are excluded from the statutory definitions of goods and services; purchase or sale of shares is therefore not, in itself, a supply. A holding-company service-classification entry does not independently establish a taxable service. Taxability requires an identifiable supply that satisfies the statutory definition of supply, and cannot be inferred merely from ownership of shares or a controlling interest.

Warranty replacements and repairs without separate consideration attract no further GST; distributor billing and extended warranty contracts receive distinct treatment.
Warranty replacement parts and repairs supplied without separate consideration are covered by the value of the taxable original supply; no further GST is payable and no input tax credit reversal is required because they are not exempt supplies. Additional consideration remains taxable. A distributor's invoiced supply of replacement parts or repair services to the manufacturer is taxable, with input tax credit available to the manufacturer subject to applicable conditions. Extended warranties form part of a composite supply when agreed at original supply, but are separate taxable contracts when agreed later.

TCS compliance in multi-operator e-commerce transactions follows payment release, except when the supplier is itself an operator.
Where a supplier-side e-commerce operator is not the supplier, it must collect TCS and complete section 52 compliance because it releases payment to the supplier. The buyer-side operator has no TCS or related section 52 obligation for that supply. Where the supplier is itself an e-commerce operator, the buyer-side operator must collect and remit TCS when making payment to that supplier and perform the associated compliance.

Input tax credit mismatches require supplier-tax verification and transitional caps before invoice reporting becomes mandatory for credit eligibility.
ITC differences between FORM GSTR-3B and FORM GSTR-2A for 1 April 2019 to 31 December 2021 must be assessed under the applicable rule 36(4) cap and the supplier-tax-payment condition. Additional unmatched ITC was restricted to 20% from 9 October 2019, 10% during 2020, and 5% during 2021, subject to verification and requisite certificates. Claims beyond the applicable cap are not admissible. From 1 January 2022, ITC requires supplier reporting in FORM GSTR-1 or through the Invoice Furnishing Facility and communication in FORM GSTR-2B.

Interest on wrongly availed IGST credit depends on total usable electronic credit ledger balance, excluding compensation cess.
Interest on wrongly availed and reversed IGST credit is determined by the aggregate balance of IGST, CGST and SGST input tax credit in the electronic credit ledger. No interest arises if that combined balance never falls below the wrongly availed credit between availment and reversal, notwithstanding a lower IGST balance alone. If the aggregate balance falls below the wrongly availed amount, utilization and interest arise only to the extent of the shortfall. Compensation cess credit is excluded because it cannot be used for IGST, CGST or SGST liabilities or reversals.

Information-furnishing powers under Bihar GST are delegated to specified tax officers for matters connected with GST administration.
The Commissioner delegates the power under the Bihar Goods and Services Tax Act, 2017 to require any person to furnish information concerning matters dealt with under that legislation. This authority is conferred on the Special Commissioner State Tax (Central Investigation Bureau), Additional Commissioner State Tax (Administration), Joint Commissioner State Tax (In-charge), and Deputy Commissioner State Tax (In-charge), with effect from the date of issue.

Electronic service of notice summaries required; officers must upload DRC 01 and DRC 07 on portal for compliance.
Proper officers must serve notice summaries electronically on the GST portal in FORM GST DRC-01 and upload order summaries in FORM GST DRC-07, as required by rule 142 of the CGST Rules. Notices concerning demand, recovery, incorrect input tax credit, erroneous refunds, interest or penalties, and orders specifying tax, interest and penalty, must be made available electronically to enable recordkeeping, tracking of proceedings, appeals and recovery. Field formations relying on manual issuance are directed to comply and supervisory officers must ensure adherence; implementation issues should be reported to the Board.

Co developer approvals and LoA extensions secured subject to SEZ compliance, contiguity conditions and taxability review.
The Board approved extensions of formal, in principle and LoA validities for developers and units, granted co developer status and area increases subject to SEZ Act and Rules, required Assessing Officers to retain rights to examine taxability of income from leases or premiums, conditioned area approvals on land contiguity or remedial construction, authorised duty free procurement of a restricted input for in plant use, approved certain denotifications and revival measures with inspection and reporting obligations, and deferred new SEZ proposals pending statutory compliance clarifications.

Operational creditor claims coordination ensures timely GST claim submission and monitoring in corporate insolvency proceedings.
SOP establishes a nodal mechanism for GST claims in corporate insolvency under the IBC: a State Nodal Officer will receive IBBI public announcements and distribute them to Joint Commissioners; District and circle officers must monitor the IBBI website daily, submit Form B claims with supporting documents to Interim/Resolution Professionals for arrears, and correspond regarding resolution plan finalisation; District Nodal Officers must report monthly via a prescribed proforma and participate in consolidated reviews by TPS HQ.