Refund Eligibility for Exporters restricted where specified tax or customs benefits were availed, except Export Promotion Capital Goods Scheme capital goods.
The amendment replaces rule 89(4B) and rule 96(10) to restrict refunds: unutilised input tax credit refunds for zero-rated supplies without payment are limited where inputs benefited from specified State or Central notifications or customs exemptions, though refunds remain for inputs used in exports received under those notifications; claims for integrated tax refund on exports are barred where specified notification benefits were availed, except insofar as such benefits relate to capital goods received under the Export Promotion Capital Goods Scheme.

Refund of input tax credit permitted for inputs tied to specified notification benefits when used in zero rated exports, subject to exclusions.
Substituted rule 89(4B) allows refund of unutilised input tax credit for inputs and input services received under specified State, Integrated Tax, or Customs notifications when used in zero rated supplies without payment of tax, limited to the credit attributable to such inputs and services. Substituted rule 96(10) bars refund of integrated tax on exports where the claimant received supplies benefiting from specified notifications or availed certain Customs notifications, except to the extent such benefits relate to capital goods received under the Export Promotion Capital Goods scheme.

Refund Eligibility for Input Tax Credit clarified where specified notification or customs benefits were availed; EPCG capital goods excepted.
Rule 89 now permits refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs received were covered by specified State or Central rate notifications or where specified customs notification benefits were availed; refunds include ITC on those inputs and on other inputs or input services to the extent used for such exports. Rule 96 disallows refund of integrated tax on exports where specified State or customs notification benefits have been availed, except when such benefits relate solely to capital goods received under the EPCG scheme.

Refund restriction for integrated tax on exports: claimants barred if suppliers availed specified exemption notifications.
Substitution of sub rule (10) of Rule 96 conditions refund of integrated tax on exports: claimants are ineligible where they have received supplies for which the supplier availed benefits under specified notifications; the amendment is effective retrospectively from 23rd October, 2017.

Refund of integrated tax on exports barred where supplier availed specified concessional notifications; applicants must not have received such supplies.
Substitution of rule 96(10) conditions eligibility for refund of integrated tax paid on exports by disqualifying claimants who have received supplies on which the supplier availed specified concessional or rate notifications; the substitution is deemed effective from the stated effective date.

Refund eligibility for integrated tax on exports limited where supplier availed government tax benefit, affecting export refund claims.
Amendment to rule 96(10) bars refund claims of integrated tax on exports when the claimant received supplies for which the supplier availed specified government notifications granting tax benefits; the substitution is deemed effective from the 23rd October, 2017, making refund eligibility contingent on absence of supplier-side benefits under the listed notifications.

Refund of Input Tax Credit allowed for zero-rated exports unless specified notification or customs benefits were availed, with EPCG exception.
Substituted sub rules in rule 89 and rule 96 permit refund of input tax credit for zero rated exports and refund of integrated tax on exports, but exclude claims where benefits under specified State, Central or Customs notifications have been availed; an explicit exception allows receipt of capital goods under the Export Promotion Capital Goods (EPCG) Scheme to not disqualify the refund claim.

Refund restriction on integrated tax: exporters barred from refunds if supplier availed specified notification benefits.
The substituted rule 96(10) requires that persons claiming refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the specified State, Integrated Tax (Rate) or Customs notifications listed in the substitution; the provision is deemed effective from 23 October 2017 and is made under section 164 of the Arunachal Pradesh GST Act, 2017.

E-way bill requirement imposed for intra-state movement of specified goods above a value threshold, effective immediately under state notification.
Generation of an e-way bill is required with immediate effect for intra-state movement of goods listed in the Schedule where the value of the consignment exceeds a prescribed threshold; the Schedule specifies categories such as metals, tobacco products, furniture, timber, building and sanitary materials, cement, polymers, yarns, and edible oils.

Consumer Welfare Fund expanded to define credits, governance, committee powers and grant and investment procedures.
The Rules amend refund procedure for inverted duty structure by substituting rule 89(5) with a formula capping refund at a proportion of Net ITC relative to Adjusted Total Turnover less tax payable, and substitute rule 97 to establish a Consumer Welfare Fund with specified credits, audit oversight, a Standing Committee empowered to regulate applicant registration, inspections, audits, grant recommendations, investments, recovery and guidelines, and to permit specified grants and reimbursements subject to prescribed conditions.

Rate revision under Bihar VAT notification: specified tax rates reduced and amended figures take effect immediately upon issuance.
Amendment substitutes "22.20" for "26.00" in column (2) of Sl. No. 1 and "15.00" for "19.00" in column (2) of Sl. No. 2 of the Table to the earlier notification; the substitutions take effect from the date of issue.

Input tax credit verification and supplier detail matching may limit ITC availment under prescribed procedural safeguards.
Ordinance amends the Bihar GST Act to refine definitions and supply classification, expand reverse charge notifications, revise composition scheme thresholds and registration rules, and introduce section 43A prescribing procedures for furnishing outward-supply details, recipient verification, limits on input tax credit availment where supplier details are not furnished, joint liability where details are furnished but returns not filed, and prescribed safeguards and thresholds for ITC and returns filing.

Reverse charge on purchases from unregistered suppliers imposed on notified recipients, with procedural ITC verification and supplier data obligations.
The amendment updates definitions and references, treats Schedule II as determinative for classifying supply as goods or services, empowers notification of classes liable on reverse charge for purchases from unregistered suppliers, revises composition scheme eligibility and caps on service supplies, and establishes a new procedural regime for furnishing outward supply details and recipient verification of input tax credit claims including caps, joint liability, and prescribed recovery mechanisms.

Reconciliation Statement requirement mandates audited GSTR 9C reconciliation of turnover, tax liability and ITC with auditor certification and payment option.
Insertion of FORM GSTR 9C mandates a GSTIN wise reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR 9), covering gross and taxable turnover adjustments (unbilled revenue, advances, deemed supplies, credit notes, discounts, SEZ supplies, composition turnover, valuation and forex adjustments), rate wise tax liability reconciliation (including reverse charge, interest, fees and penalties), and detailed Input Tax Credit reconciliation with auditor recommendations on additional liabilities and certification requirements.

Extension of TRAN-1 filing deadline permitted on Council recommendation; TRAN-2 submission allowed subsequently under state GST rules.
The Commissioner may, on the recommendations of the Council, extend the date for electronic submission of FORM GST TRAN-1 up to 31st March, 2019 for registered persons who could not file due to technical difficulties; registered persons filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to insert a reference to section 125 in addition to section 76.

Return filing requirement: Form GSTR 3B for prior transition period must be filed electronically through the common portal by deadline.
The Commissioner has inserted a proviso requiring that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under Notification No. 31/2018, be furnished electronically through the common portal by the prescribed final date.

Electronic filing requirement for FORM GSTR-3B mandates taxpayers who obtained new GSTIN submit returns via common portal by deadline.
The inserted proviso mandates that the return in FORM GSTR-3B for the period July, 2017 to November, 2018 by taxpayers who obtained GSTIN under notification No. 31/2018 must be furnished electronically through the common portal on or before the 31st day of December, 2018.

Electronic filing requirement: GSTR-3B returns for specified GSTINs must be filed electronically on the common portal by the prescribed deadline.
Amendment requires that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the specified state notification, shall be furnished electronically through the common portal on or before the prescribed deadline, thereby modifying S.O. No. 61 and S.O. No. 131 under the Jharkhand GST framework.

Drop of registration cancellation when pending returns are filed and tax, interest and late fee fully paid.
A proviso to rule 22(4) mandates that where a person, instead of replying to a cancellation notice under section 29(2)(b) or (c), furnishes all pending returns and makes full payment of tax with applicable interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST-REG 20.

Quarterly GSTR-1 filing extension for small taxpayers allowed until specified deadlines with staggered quarterly cutoffs
Notification prescribes extended, staggered deadlines for furnishing details of outward supplies in FORM GSTR-1 for specified quarters from July 2017 to March 2019 by registered persons below the notified turnover threshold, superseding earlier notifications. It mandates electronic filing through the common portal for taxpayers in certain jurisdictions and for those newly allotted GSTIN under a prior State notification, and indicates that time limits for related returns under the relevant sections will be notified later.