Service of notices under GST: prescribed physical, postal, electronic, publication and affixation modes determine deemed service.
Service of notices and other communications under GST may occur by physical delivery to the addressee or authorised representatives, dispatch by registered/speed post or courier with acknowledgement due, electronic transmission to the registered e mail or availability on the common portal, publication in a local newspaper, and, if none are practicable, affixation at the last known place of business or on the issuing officer's notice board. Communications are deemed served when tendered, published or affixed; postal dispatch is deemed received after normal transit unless disproved. (AI Summary)

Correction of GST return discrepancies: amend liabilities and credits in subsequent returns and reverse ineligible credits.
Taxpayers must correct GSTR 3B and GSTR 1 mismatches by declaring under reported liabilities in subsequent GSTR 1s with interest, amending over reported liabilities via Table 9 of FORM GSTR 1 or claiming refunds, reclassifying wrongly reported supplies in later returns, adding under claimed ITC in later periods, reversing or paying over claimed or ineligible ITC with interest, and correcting cash ledger or challan misallocations in subsequent filings with refund applications where needed. (AI Summary)

GST return deadlines: summary of required filings, timelines and procedural windows for regular, composition and transitional compliance.
Sets out the GST compliance calendar: GSTR-3B as the summary return for all regular and casual taxpayers; GSTR-1 as the detailed outward-supplies return with different timelines depending on aggregate turnover; and other statutory forms (TRAN-1, GSTR-4, ITC-01, ITC-03, ITC-04, CMP-01 to CMP-04) governing transitional credit claims, composition scheme migration and intimation, credit reversals, job-worker consignments, and composition withdrawal, each with specified filing windows and procedural timing requirements. (AI Summary)

GST refund procedures: Manual filing and processing required for zero-rated and accumulated ITC claims until portal functionality is restored.
GST refund claims must be processed manually while the refund module is unavailable. IGST refunds on export of goods are deemed applied via the shipping bill once export manifest/report and a valid GSTR-3/GSTR-3B are filed; Customs' system normally credits the tax, but withholding or sanction orders in PART-B of FORM GST RFD-07 or RFD-06 are to be handled manually. Refunds based on accumulated ITC and other categories require FORM GST RFD-01A, adherence to Rule 89 evidentiary and debit procedures, and manual submission of ARN/application or the printed FORM GST RFD-01A with supporting documents as applicable. (AI Summary)

E way bill compliance: electronic waybills must accompany consignments to ensure GST compliant movement and assign generation responsibility.
E way bill rules require registered persons causing movement of goods to furnish Part A details (GSTIN of recipient, place of delivery, invoice/challan particulars, value, HSN, reason) before commencement; Part B (vehicle number) must be furnished where applicable. Where consignor/consignee do not generate the e way bill for road movement, the transporter must generate it and may create a consolidated e way bill for multiple consignments. A unique e way bill number is issued on generation, is valid across States, and validity is distance linked, with procedures for extension, verification by proper officers, and online recording of inspection reports. (AI Summary)