Electronic commerce operators required to collect tax at source must permit goods supplies by registration-exempt persons only after allotment of an enrolment number on the common portal. They must prohibit inter-State supplies, refrain from collecting tax at source on those supplies, and electronically report supply details in FORM GSTR-8. Where multiple operators are involved, these obligations apply to the operator that finally releases payment to the supplier.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through their platforms by composition taxpayers. They must prohibit inter-State supplies by such taxpayers, collect and remit tax at source on the supplies, and electronically report supply details in FORM GSTR-8 on the common portal. The procedure applies with effect from 1 October 2023.

Failure to appear in a part-heard customs appeal, after repeated adjournments and time granted for additional submissions, was treated as lack of interest in pursuing the appeal. No further extension was considered warranted, and the customs appeal was dismissed for want of prosecution.

Tamil Nadu grants GST registration exemption to persons making intra-State supplies of goods through an electronic commerce operator required to collect tax at source, subject to the applicable aggregate turnover threshold. Suppliers must not make inter-State supplies or use an electronic commerce operator in more than one State or Union territory. They must hold and validate a Permanent Account Number on the common portal and obtain an enrolment number before making supplies. Enrolment ceases upon subsequent GST registration.

Chhattisgarh applies the central GST clarification on the applicability of section 75(2) and its effect on limitation to the State GST framework. The clarification is adopted with necessary modifications and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, to ensure uniform application of the legal position on section 75(2) and limitation.

Account Aggregator is designated as the system with which the common portal may share information on the basis of consent under the Tamil Nadu Goods and Services Tax framework and the Integrated Goods and Services Tax framework. The designation supersedes the previously applicable arrangement and takes effect retrospectively from 1 October 2023. An Account Aggregator is a non-banking financial company undertaking the Account Aggregator business under applicable Reserve Bank of India directions.

Input Tax Credit discrepancies between ITC claimed in FORM GSTR-3B and details reflected in FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax framework. The framework prescribed under Circular No. 183/15/2022-GST applies with necessary modifications, as though issued under the State Act, for proceedings concerning such ITC differences.

Registered manufacturers of scheduled pan masala and tobacco goods must report filling and packing machine details in FORM SRM-I, with additional installations and removals reported in prescribed forms within twenty-four hours. Each reported machine receives a unique identification number. Daily records must capture inputs, consumption, waste, electricity and generator readings, and shift-wise machine, product and brand-wise production and clearance details. A monthly special statement in FORM SRM-IV, consolidating inputs, utility usage and production, must be electronically filed by the tenth day of the succeeding month.

Special all-India drive against fake GST registrations is implemented under the Chhattisgarh Goods and Services Tax framework by applying central GST guidelines, with necessary modifications, to ensure uniformity in addressing fraudulent registration practices. The central instruction and related provisions apply within Chhattisgarh as though issued under the State GST Act, supporting coordinated enforcement through a uniform GST compliance approach.

Special all-India action against bogus GST registrations requires identification and processing of suspected registrations using GST Network lists and departmental intelligence. Weekly action-taken reports in Annexure-A, together with information required under Annexures-B and C, must be submitted to headquarters every Friday through Divisional Joint Commissioners. Divisional Joint Commissioners must provide consolidated circle-wise reports, and senior officers must review progress within their jurisdictions.

Specified provisions of the International Financial Services Centres Authority Act, 2019 became operative on 1 October 2020. Sections 13 and 33 were brought into force through the Central Government's statutory commencement power. The activation is confined to those identified provisions and does not extend to provisions not specified.

GST registration applications must undergo proper scrutiny to prevent fake registrations without causing unnecessary delay or trivial queries for genuine taxpayers. Uploaded documents must be legible, and addresses in property records, tax receipts, municipal records, or electricity bills must match the address declared in the application. Rent or lease agreements, no-objection certificates, and consent letters for rented premises must be registered or notarised. Supporting proof is required where the trade name differs from the legal name. Online applications must be prioritised and, after verification, registration certificates issued as far as possible within seven days.

Mandatory Reference Number generation applies to communications issued by State Tax Officers that are not generated through the GST portal system and are intended for taxpayers. Officers must generate an RFN through the BO Portal and include it in the communication. Taxpayers may verify officer-generated RFNs before or after login through the Verify RFN service, while officers may search RFNs previously generated by them. The requirement takes effect from issuance of the instruction.

GST refund claims exceeding Rs. 50 lakh require thorough scrutiny before sanction. Export refunds require verification of GSTR-1 declarations for relevant and preceding periods in addition to ICEGATE verification. Related-party claims, inverted duty structure claims, claims by newly registered taxpayers, and delayed claims for earlier tax periods require enhanced examination. Outstanding demands under another State registration must be deposited before sanction, and pending enforcement or audit proceedings must be checked. Refund rejection requires an adequate hearing opportunity and a reasoned speaking order.

Faceless assessment is streamlined by limiting repeated queries, monitoring Bills of Entry subjected to first-check examination or transferred after multiple queries, and requiring complete electronic documentation before filing. Importers and Customs Brokers must upload applicable certificates, export-related records, licence details, product particulars, technical literature, correct unit quantity codes, and other essential assessment records through e-Sanchit. Advance filing and specific responses to queries are required to expedite clearance, with designated channels available for escalation of delay, unwarranted-query, first-check, and clearance-related grievances.

Rectification under section 254(2) applies where an order contains an error apparent from the record. Penalties for the two assessment years arose from distinct additions-interest in one year and prior-period expenses in the other-so applying findings from the former year mutatis mutandis to the latter constituted a manifest factual error. The rectification application was treated as timely under liberty granted by the High Court, with delay otherwise condoned. The earlier order was recalled to the extent concerning the later assessment year, and the appeal was restored for fresh hearing.

Return scrutiny must be based on identified discrepancies found through examination of returns, available reports and reconciliation-statement data. FORM GST ASMT-10 may be issued only where sufficient grounds and revenue implications exist, with requests limited to relevant information. Taxpayer explanations in FORM GST ASMT-11 must be considered before an order is issued; rejection requires a reasoned speaking order, and ex parte orders should generally be avoided. Duplicate notices for the same issue and tax period require review, with legally unsustainable notices closed.

Drawback claims on re-export of imported goods require prescribed import and export records, duty-payment evidence, declarations or GST certification where relevant, and a notarised affidavit. Incomplete claims must be returned with a deficiency memo within fifteen days; compliant claims are acknowledged and registered. Failure to rectify deficiencies within the applicable period makes the claim time-barred. Registered claims require verification that no prior refund, pending audit objection, or recoverable confirmed demand exists against the claimant or import entry.

E-way bill verification requires production of prescribed transport documents and permits vehicle interception for document verification or goods inspection. Failure to produce documents or a need for inspection requires forms for statement, inspection order, reporting and physical verification. Detention requires an order and notice specifying tax and penalty, while release may follow payment or a bond with bank-guarantee security. Confiscation proceedings require notice and an opportunity of hearing. Minor clerical e-way bill discrepancies, where material particulars remain correct, do not warrant detention and instead attract the prescribed penalty and weekly reporting.

The Anonymised Escalation Mechanism enables importers and Customs Brokers to register anonymous ICEGATE grievances for delays in Bill of Entry assessment under faceless assessment. Tickets are routed in ICES to officers holding Virtual Designation Number or Actual Designation Number roles, according to whether assessment is pending at a Faceless Assessment Group port or the port of import. Tickets move with a transferred Bill of Entry, and close in the system upon completion of assessment.