Government of Bihar Commercial Taxes Department File No.- Bikri-kar/Vividh-28/2018 1107 Dated- 22/06/2020 From: Dr. Pratima, Commissioner State Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Sub: Ref: CBIC Circular No. 133/03/2020- GST dated 23.03.2020 Queries have been raised from various taxpayers seeking clarification in respect of apportionment and transfer of ITC in ... ... ...

GST exemption for electronically delivered public services depends on the identity of the supplier and the nature of consideration. An authorised service provider is not equated with the State Government merely because it delivers notified services electronically. User charges collected separately from, or in addition to, statutory departmental fees constitute consideration for services supplied by that provider. Government-service exemptions do not extend to these user charges, including charges recovered from citizens, business entities or government entities; they are taxable supplies under GST.

GoCredit's Loan App Checker allows borrowers to search lending apps against the public Digital Lending App directory and identify the regulated lender, grievance contact and RBI Ombudsman escalation route where a match exists. Regulatory reporting by regulated entities enables app-level verification, while borrowers should also check the lender named in app disclosures and loan agreements. A directory listing is a regulated-entity disclosure, not RBI approval or endorsement. Unmatched apps should be assessed through verification steps and reported through official channels where appropriate.

Appeals against adjudication orders under the BGST Act lie before the prescribed Appellate Authority. Non-constitution of the Appellate Tribunal does not justify keeping such appeals pending. Tribunal appeal limitation runs from the later of communication of the appellate order or the date on which the President or State President enters office. The applicable period is three months for an aggrieved person and six months for Government appeals. Appellate Authorities may record this position in their orders and should dispose of pending appeals expeditiously.

GST refund claims may club successive tax periods across different financial years where otherwise eligible. Accumulated ITC refund under the inverted duty structure is unavailable when input and output supplies are the same goods despite a later GST rate reduction. For tax refunds other than zero-rated supplies or deemed exports, cash-paid tax is refunded in cash and credit-ledger-paid tax is re-credited as ITC. Accumulated ITC refunds are restricted to supplier-uploaded invoices reflected in FORM GSTR-2A, and applicants must state invoice HSN/SAC details where applicable.

Section 144C(13) requires a final assessment order to be passed within the prescribed period after Dispute Resolution Panel directions. Where the Panel issued directions on 24 January 2022, the statutory period expired on 28 February 2022. A final assessment order issued on 5 August 2022 was consequently beyond limitation, void in law, and quashed in favour of the assessee.

Section 144C(13) requires completion of assessment within one month from the end of the month in which the Assessing Officer receives the DRP directions. Receipt of a consequential TPO order does not extend or defer that limitation period, because the statutory trigger is receipt of the DRP directions. Where the DRP directions were received in June 2022, a final assessment order issued in October 2022 fell outside the prescribed period and was treated as time-barred, null and void, and liable to be quashed.

The deadline for filing applications to settle tax disputes under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 is further extended until 30 March 2026. The extension applies to applications made under the statutory settlement mechanism and takes effect immediately.

A separate optional composition levy is introduced for registered persons ineligible for the existing composition scheme, subject to a preceding-year aggregate-turnover ceiling, a prescribed tax rate capped at three per cent of turnover in the State, and conditions barring non-taxable supplies, inter-State outward supplies, specified electronic-commerce supplies, notified manufacturers or service suppliers, casual taxable persons, and non-resident taxable persons. Aadhaar authentication, proof of possession of an Aadhaar number, or prescribed alternative identification becomes required for registered persons and persons seeking registration, subject to notified exemptions.

Professional-tax coverage is expanded irrespective of the employer's headquarters or salary-disbursement location, and the general annual liability is fixed at two thousand five hundred rupees, subject to different scheduled rates. Employers must report hired or supplied manpower, while assessment limitation and turnover-based electronic-payment requirements are revised. GST provisions allow post-supply discounts through credit notes where corresponding input tax credit is reversed, and revise refund processing for unutilised input tax credit and exports with payment of tax.

Sea Cargo Manifest and Transhipment Regulations, 2018 become operational through phased implementation of prescribed electronic messages in the Customs Automated System across ports. Stakeholders are expected to file applicable messages for cargo processing and clearance. SEZ units may onboard during the transition period, while field formations must conduct outreach, issue public notices, and coordinate resolution of system and policy issues. No penal action is to be taken during the implementation phase.

Kar Vivad Samadhan Scheme settlement certificates are conclusive only for tax arrears expressly covered by them. An interest-only certificate for Assessment Year 1993-94 did not bar a refund arising when a brought-forward loss was later set off, because no income-tax demand had been settled. Conversely, for Assessment Year 1995-96, the certificate expressly settled both income tax and interest; a refund based on a later loss set-off would reduce the settled tax demand and was therefore barred. Statutory finality prevents reassessment or refund only to the extent it reopens matters specifically settled under the Scheme.

Composition levy provisions exclude interest or discount on deposits, loans or advances from specified turnover computations. A separate concessional tax option is introduced for registered persons not eligible for the existing composition scheme, subject to turnover eligibility and exclusions for inter-State outward supplies, specified electronic-commerce supplies, and casual or non-resident taxable persons. Registered persons must undergo Aadhaar authentication or furnish proof of Aadhaar possession, with alternate viable identification where Aadhaar has not been assigned. Failure to comply may render registration invalid.

The Central Board of Indirect Taxes and Customs appoints the Assistant/Deputy Commissioner of Customs, Group-II (HK), NS-I, JNCH, Nhava Sheva, as the Common Adjudicating Authority for multiple customs show cause notices concerning M/s Akwel Automative Pune India Pvt. Ltd. The appointment authorises that officer to exercise the powers and discharge the duties of the officers originally assigned to adjudicate the specified proceedings arising from an SVB investigation report.

Documented long-term capital gains from share sales cannot be treated as unexplained cash credits merely because an investigation report alleges penny-stock accommodation entries. Purchases through a registered broker and stock exchange, banking-channel payments, demat-account holdings and sales, and supporting contract notes retain evidentiary value where no defects are identified. A general report concerning the company or its promoters is insufficient without independent evidence linking the investor to operators, price manipulation, or the alleged scheme. On these facts, no addition under Section 68 arises, and the consequential estimated expenditure addition under Section 69C is deleted.

Reverse charge mechanism for fuel-inclusive passenger motor-vehicle rental services applies where a non-body-corporate supplier provides the service to a body corporate and does not issue an invoice charging GST at 12%. Where GST at 12% is charged by the supplier, the body corporate has no reverse-charge liability. A supplier covered by reverse charge must not charge tax from the recipient. The framework is clarificatory and also governs the period from 1 October 2019 to 30 December 2019.

Omission of rule 96(10) of the CGST Rules, 2017, without an accompanying saving clause, applies to proceedings pending on the date of omission. The restrictions previously contained in that sub-rule cannot be enforced in such pending matters. Section 6 of the General Clauses Act, 1897 does not preserve pending proceedings following omission of a rule. Continuance requires an express saving provision or another legal mechanism preserving existing rights and proceedings.

Commencement of the West Bengal Finance Act, 2026 is staggered. Section 1 and specified parts of section 2 took effect immediately upon notification of the Act. Sub-section (1), clause (a) of sub-section (2), and sub-section (4) of section 2 take effect from 1 October 2026. Scheduled provisions notified under clause (b) of sub-section (2) of section 2 are to commence on separately appointed dates.

GST on directors' remuneration depends on whether the director acts as an employee or independently supplies services. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under the reverse charge mechanism. For employee-directors, salary recorded in the company's books and subjected to tax deduction applicable to salaries falls within the employee-services exclusion in Schedule III. Separately recorded non-salary remuneration subjected to tax deduction applicable to professional or technical fees is taxable, and GST is payable by the company on reverse charge basis.

Due service of tax notices requires recorded particulars of the recipient and serving officer, use of the latest registered address, and a sequential process of registered post followed by affixation where service remains unsuccessful. Service following partition, dissolution, or business discontinuance must be made on the specified former responsible person, partner, member, or principal officer. Ex parte orders must record the service status of earlier notices, and assessment orders must be speaking orders explaining reasons for allowing or disallowing input tax.