Restriction on input tax credit: availment limited where supplier upload is missing; deferred claim permitted upon later uploads.
Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details.

Document Identification Number requirement: all CBIC communications must quote DIN to enable online verification and authenticity.
Generation and mandatory quoting of a Document Identification Number (DIN) is required on all communications (including e mails) by any CBIC office from 24.12.2019; the cbicddm.gov.in portal has been enhanced for electronic DIN generation and online verification. Communications lacking an electronically generated DIN, and not covered by exceptions in Circular No. 37/2019, shall be treated as invalid and deemed never issued unless regularised as per the stated procedure. Chief Commissioners/Director Generals must circulate these instructions and report implementation difficulties.

CBIC communications to taxpayers must include an electronically generated DIN; communications without DIN are invalid and unverifiable.
All communications by any CBIC office to taxpayers and concerned persons must carry an electronically generated Document Identification Number (DIN), produced via the enhanced DDM online platform, enabling online verification, creation of a digital audit trail and standardized, prepopulated DIN-bearing templates for search authorisations, summons, arrest memos, inspection notices and provisional release orders; communications lacking an electronic DIN (except as previously exempted) are to be treated as invalid and deemed never issued.

Input tax credit matching restricts claims on unuploaded supplier invoices while preserving eligible credit for reported transactions.
Rule 36(4) restricts input tax credit on supplier-uploadable invoices and debit notes that remain unuploaded, with compliance determined through taxpayer self-assessment. The restriction is calculated on a consolidated basis and limits credit on unuploaded invoices to 20 per cent of otherwise eligible credit reflected through supplier-uploaded details in FORM GSTR-2A as on the applicable FORM GSTR-1 due date. Import IGST, reverse-charge documents and input service distributor credit remain outside this restriction, subject to general eligibility conditions. Deferred credit may be claimed when suppliers subsequently upload the requisite invoice details.

Place of supply for composite software and chip design services follows overseas recipient location when testing is ancillary.
Where ESDM software development or integrated-circuit design and testing on prototype hardware constitute a composite supply, software or design is the principal supply and testing is ancillary. Testing undertaken to validate quality or identify errors cannot be artificially separated as an independent service. For supplies from taxable territory to recipients in non-taxable territory, use of hardware prototypes or test kits for ancillary testing does not independently attract the rule for services performed on goods physically made available by the recipient. Place of supply follows the location of the service recipient.

GST exemption for approved maritime training applies where courses form a curriculum leading to legally recognised qualifications.
GST exemption applies to services supplied by an educational institution to its students, faculty and staff where education forms part of a curriculum leading to a qualification recognised by law. Maritime Training Institutes and courses approved under the Merchant Shipping standards for training, certification and watch-keeping framework are recognised for purposes of the Merchant Shipping Act and qualify as educational institutions for GST exemption, subject to compliance with the conditions applicable to educational services.

Airport Levy GST Treatment Excludes Passenger Service and User Development Fees from Airline Value When Pure-Agent Conditions Are Met.
PSF and UDF are consideration for airport services supplied by airport operators to passengers and are subject to GST at the operator level. Airlines may exclude these amounts from the value of their own supplies only when acting as pure agents: payments must be authorised by passengers, separately shown in invoices, and relate to services additional to airline services. Airlines may recover only actual amounts, cannot claim input tax credit on GST relating to PSF and UDF, and must separately disclose the levies and related GST.

GST classification of petroleum exploration services distinguishes operational extraction support from geological consulting and mineral evaluation activities.
GST classification of petroleum exploration, mining and drilling services separates operational extraction support under heading 9986 from professional, technical and business services under heading 9983. Oil and gas extraction support includes well-related operations, test drilling, exploration connected with extraction, derrick services and contract operation of extraction units. Geological and geophysical consulting, prospecting and mineral exploration or evaluation are excluded from heading 9986 and fall within heading 9983 where covered. Services not falling within either specified entry must be classified under their respective applicable headings and taxed accordingly.

GST classification and import exemptions clarify rates for processed pulses, leased goods, solar-heater parts, and medical-device accessories.
Dried leguminous vegetables subjected only to mild heat treatment without additives remain under HS 0713, attracting 5% GST when branded and packed in unit containers and exemption otherwise. Almond milk falls under the residual beverage tariff item at 18%, while all types of mechanical sprayers attract 12%. Imported naval stores are GST-exempt. IGST exemption for qualifying leased imports prevents double taxation but requires a bond, restrictions on disposal, timely re-export, and payment upon breach. Solar water-heater parts and qualifying medical-device parts receive concessional classification-based GST treatment.

Post-sale discount clarification is withdrawn from inception, ending prior guidance and supporting uniform GST implementation.
The clarification concerning the treatment of secondary and post-sales discounts under the Tamil Nadu Goods and Services Tax framework is withdrawn ab initio. The withdrawal follows representations raising apprehensions about its implications and is made under the Commissioner's statutory power to issue directions to ensure uniform implementation of the law across field formations. The prior clarification consequently no longer operates from its inception.

GST refund claims after favourable appeals require a fresh application without repeat electronic credit ledger debit.
Refund allowed in appeal or by another competent forum after rejection in FORM GST RFD-06 must be claimed through a fresh FORM GST RFD-01 application under the specified assessment, appeal or other-order category. The claimant need not debit the allowed amount again from the electronic credit ledger because the original debit remains unrecredited during the appeal. The application must contain order particulars and supporting orders. The proper officer sanctions the allowed refund in FORM GST RFD-06, issues payment through FORM GST RFD-05, and re-credits any balance remaining rejected, subject to the prescribed conditions.

NIL GST refund claims may be refiled under Any Other, subject to category-specific chronological filing conditions.
GST refund procedure permits re-application where a registered person inadvertently filed a NIL refund in FORM GST RFD-01A/RFD-01. For specified unutilized input tax credit refunds, no subsequent claim under the same category may have been filed; this condition does not apply to other categories. The claim must be filed under the 'Any Other' category for the same period, with required supporting documents. Following scrutiny, the proper officer may require debit from the electronic credit ledger through FORM GST DRC-03 before issuing refund and payment orders.

Job work classification confines concessional GST treatment to processing goods owned by registered persons, preserving separate treatment for others.
Job work under heading 9988 means treatment or processing of goods belonging to another registered person and is covered by item (id), attracting GST at 12%. Manufacturing services on physical inputs owned by persons other than registered persons remain covered by item (iv) at 18%. The exclusion of item (id) services from item (iv) maintains separate GST treatment for job work and services involving goods of unregistered owners.

Securities lending constitutes a taxable service, with lender or borrower liability determined by the applicable tax period.
Lending of securities under the Securities Lending Scheme, 1997 is a taxable supply of services because temporary lending does not constitute disposal of securities. Lending fees are consideration for the service, while intermediary facilitation for a fee or commission is separately taxable. Securities-lending services are classifiable under heading 997119 and taxable at 18%. For the earlier period, the lender pays IGST under forward charge; from 1 October 2019, the borrower pays IGST under reverse charge.

Withdrawal of ITeS GST clarification promotes uniform implementation after representations raised concerns over its legal implications.
The Commissioner of State Tax, Goa, withdraws ab initio the GST clarification concerning doubts relating to the supply of Information Technology enabled Services (ITeS). Representations had expressed apprehensions about its implications. The withdrawal is exercised under the power to issue directions for uniform implementation and seeks consistent application of GST provisions across field formations.

Job work classification distinguishes processing of registered persons' goods from manufacturing services on unregistered persons' goods.
Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods.

Withdrawal of circular on ITeS under GST retracts prior guidance to restore uniform statutory application by field formations.
The Commissioner has ab initio withdrawn the departmental circular providing clarifications on supply of Information Technology enabled Services (ITeS) under the local GST regime, citing apprehensions about its implications and directing withdrawal to ensure uniform implementation of the law across field formations; the withdrawal operates as an administrative retraction of interpretive guidance and took effect from the stated operative date.

Optional annual return filing allows eligible taxpayers to file or omit GSTR 9/GSTR 9A before due date; portal blocks late filing.
Notification No.47/2019 makes annual return filing optional for registered persons with aggregate turnover not exceeding two crore rupees for FY 2017 18 and 2018 19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers may self ascertain and pay any tax shortfall or ineligible input tax credit through FORM GST DRC 03.

Official email id update: all incident and seizure reports must be sent to the new Investigation Customs address.
The Office of the Commissioner (Investigation Customs) designates [email protected] as the exclusive official email for receipt of all incident reports, seizure reports, and future correspondence, directing principal chief commissioners and chief commissioners of all customs zones to forward such communications to this address and to update their records accordingly.

Import quota allocation for urad expanded; millers and refiners must apply online with capacity proof and meet the deadline.
Allocation of additional urad import quota for fiscal year 2019-20 is restricted to Millers/Refiners with documented refining/processing capacity who must submit ANF-2M online plus a copy by email, pay the prescribed fee, and submit a self certified capacity certificate. One application per IEC is allowed. The EFC will allocate quota considering processing capacity, quantity applied for and number of applicants; available quota will be distributed equally or up to the applied quantity, and successful applicants must ensure consignments reach Indian ports by the fiscal year end without extension.