Appellate Authority for Advance Ruling constituted to hear appeals against advance rulings under Puducherry GST.
Constitutes an Appellate Authority for Advance Ruling under the Puducherry GST framework to hear appeals against advance rulings, exercising statutory powers to establish an administrative appellate forum. The Authority's membership comprises the Principal Chief Commissioner, Chennai GST and CX Zone, and the Commissioner of State Tax, Commercial Taxes Department, Government of Puducherry.

Advance Ruling Authority constituted for GST; appoints official members and specifies its office location and statutory basis.
Constitutes the Puducherry Authority for Advance Ruling under sub section (1) of section 96 of the Puducherry Goods and Services Tax Act, 2017, appointing Thiru A. Syam Sundar and Thiru Shivraj Meena as Members, and directing that the Authority shall function from the Office of the Commissioner of State Tax, Commercial Taxes Department, Puducherry.

Refund of Input Tax Credit allowed for exports when inputs were supplied under specified notification benefits, with EPCG exception preserved.
Amendments permit refund of unutilised input tax credit for zero-rated exports where inputs were received under specified notifications or customs benefits, and limit refund of integrated tax on exports where the claimant has received or availed notification-based concessions, except for capital goods received under the Export Promotion Capital Goods scheme.

Refund of integrated tax on exports restricted where supplier received tax exemptions under specified notifications affecting eligibility.
The amendment substitutes sub rule (10) of rule 96 to provide that persons claiming refund of integrated tax paid on exports shall not be eligible if they have received supplies from suppliers who availed benefits under specified notifications, and the amendment is deemed to have come into force retrospectively from 23rd October, 2017.

Input tax credit verification mandated under new return framework; suppliers and recipients jointly liable where details mismatch.
The Ordinance amends GST law to clarify supply classification, expand recipient liability under the reverse charge mechanism, and introduce section 43A prescribing a new return and input tax credit verification regime. Suppliers must furnish outward supply details on a common portal; recipients must verify or modify those details in their returns. Prescribed procedures may limit credit available for unmatched supplier details, and suppliers and recipients may be jointly liable for tax or wrongly availed credit where matching or return filing does not occur. Composition thresholds, registration, suspension, filing periodicity and credit utilisation order are also revised.

Input tax credit verification: recipients must validate supplier submitted outward supplies before availing ITC, with prescribed safeguards.
The Ordinance amends definitions and supply classification to align activities with Schedule II, empowers notification of reverse charge liability on recipients for supplies from unregistered suppliers, adjusts composition levy eligibility and turnover ceilings, mandates separate registration for SEZ units, allows suspension of registration during cancellation proceedings, prescribes return filing frequency and formats, and inserts section 43A establishing a supplier-recipient ITC matching and verification regime with prescribed procedures, safeguards, caps and joint and several liability where supplier details are furnished but returns are not filed.

Correction of Notification Title: amends State Tax notification title to reflect the correct year and designation.
The title of the Notification published in the Rajpatra, Himachal Pradesh vide EXN-F(10)-28/2018 dated 29.09.2018 at page 5118 shall be read as "37/2017-State Tax" instead of "37/2018-State Tax"; this corrigendum, issued by the Excise and Taxation Department and authenticated by the Principal Secretary (E&T), corrects the published title.

GST TDS procedure for Drawing and Disbursing Officers sets portal registration, CPIN generation, register maintenance, and monthly return compliance.
Procedure for deduction and payment of Tax Deducted at Source under the Uttarakhand GST regime is prescribed for Drawing and Disbursing Officers and Treasuries after section 51 came into force on 1 October 2018. Payments to a supplier exceeding Rs. 2.5 lakh attract TDS at 2% comprising 1% CGST and 1% SGST, with registration on the GSTN portal, generation of CPIN and CIN, maintenance of the prescribed register, and preparation of monthly Form GSTR-7 and Form GSTR-7A returns.

Input tax credit refunds permitted where inputs received under specified notifications are used in zero-rated exports.
Amendments clarify that refund of unutilised input tax credit for zero-rated exports covers credit on inputs procured under specified notification benefits and credit on other inputs or input services used in making such exports. For integrated tax refunds on exports, claimants must not have availed certain notification benefits except insofar as those benefits relate only to receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund restriction for exporters: claimants barred if they received supplies where supplier availed tax exemption notifications.
Substituted rule 96(10) conditions entitlement to refund of integrated tax on exports by excluding claimants who received supplies on which the supplier availed benefit of specified tax notifications; the amendment is deemed effective from the stated commencement date and imposes a compliance condition that claimants ensure supplies received were not covered by those notifications.

Government ownership threshold clarified for exemption, allowing direct or via wholly owned entity control to qualify.
An explanatory clause was inserted into the exemption notification to define the ownership test: an entity qualifies where the Central Government, State Government or Union Territory holds ownership directly, or indirectly through an entity that is wholly owned by the Central Government, State Government or Union Territory. The amendment clarifies the scope of the exemption and specifies its commencement in the notification.

Tax collection at source: e commerce operators must collect a prescribed rate on intra State supplies when they collect consideration.
Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator; the notification is issued under sub section (1) of section 52 of the Jammu and Kashmir GST Act, 2017 and is effective from 20th September 2018.

Extension of GST transitional filing deadlines permitted after portal technical difficulties, with TRAN-2 deadline adjusted accordingly.
The Commissioner may, on the recommendation of the Council, extend the deadline for electronic submission of FORM GST TRAN-1 where registered persons could not file due to technical difficulties on the common portal, and those filing under that extension may submit FORM GST TRAN-2 by an adjusted deadline. The amendments also add a cross-reference expanding the scope of an existing enforcement provision.

Registration cancellation: proceedings dropped if pending returns are filed and full tax, interest and late fee paid.
The Twentieth Amendment inserts procedural and documentary provisos and new/form revisions: Rule 22 provides that cancellation proceedings under Section 29(2)(b)/(c) shall be dropped and FORM GST REG 20 issued where all pending returns are filed and tax, interest and late fee paid; Rule 36 permits input tax credit where specified key particulars are present even if other particulars are missing; Rule 55 adds "in batches or lots" to certain supply conditions; Rule 89 redefines Adjusted Total Turnover; Rule 96 revises refund eligibility for integrated tax on exports; Rule 138A mandates carrying bill of entry details in FORM GST EWB 01; FORM GST ITC 04, FORM GST REG 20 are substituted and FORM GSTR 9/GSTR 9A inserted as annual return forms with detailed schedules.

Refund restriction for integrated tax on exports: claimants barred if they received supplies benefiting from specified tax notifications.
The amendment substitutes rule 96(10) to provide that persons claiming refund of integrated tax on exports are ineligible if they have received supplies on which the supplier availed benefits under specified state or central tax notifications; the change is made under the SGST rulemaking power and given retrospective effect to the stated effective date.

Refund of input tax credit and integrated tax on exports restricted where specified notification benefits are availed, with capital goods exception.
The Twelfth Amendment to the Tripura SGST Rules replaces sub-rule (4B) of rule 89 and sub-rule (10) of rule 96 to condition refund entitlement: refunds of unutilised input tax credit for zero-rated supplies are available for inputs received under specified notifications and for other inputs/services used in such exports; refunds of integrated tax on exports are disallowed where specified state or central notification benefits have been availed, except where benefits relate to capital goods received under the Export Promotion Capital Goods scheme.

Electronic commerce operator tax collection applies to intra-State taxable supplies made through the platform, effective from October 2018.
Electronic commerce operators, other than agents, are required to collect an amount at the rate of half per cent of the net value of intra-State taxable supplies made through the platform by other suppliers, where the consideration for such supplies is to be collected by the operator. The notification is issued under the Uttarakhand Goods and Services Tax Act, 2017 and takes effect from 1 October 2018.

Government ownership exemption clarified for GST entities through an inserted explanation on ownership threshold.
An explanation is inserted to clarify the scope and applicability of the substituted exemption entry. For the purpose of the exemption, the Central Government, State Government or Union territory must have 50 percent or more ownership in the entity, either directly or through a wholly owned entity. The clarification operates within the Uttarakhand Goods and Services Tax framework and is directed to the existing exemption entry.

Refund of input tax credit and export tax relief limited by notification benefits, with exceptions for capital goods under EPCG.
The amendments specify that refund of input tax credit is granted for inputs received under certain central notifications and for other inputs or input services used in exporting goods. Conversely, persons who availed benefits under specified central or customs notifications are precluded from claiming integrated tax refund on exports, except where the benefit pertains solely to receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund restrictions on integrated tax: exporters cannot claim refunds where suppliers availed specified tax notifications.
Substitution of rule 96(10) conditions refund of integrated tax on exports by excluding claims where the claimant received supplies for which the supplier availed the benefit of specified government notifications; the amendment is effective from 23 October 2017.