Return non-filer compliance procedure requires uniform application by State GST officers under the central standard operating clarification.
Return non-filer compliance procedure is to be applied uniformly by Tripura State GST field formations in accordance with the central clarification on the standard operating procedure for non-filers of returns. Specified State Tax officers are directed to follow that clarification to ensure uniform implementation of the Tripura State Goods and Services Tax Act, 2017.

Mandatory electronic payment acceptance requires specified businesses to enable prescribed modes; penalties apply if not operational and charges prohibited.
Section 269SU requires specified persons to provide facilities for accepting payments through prescribed electronic modes and section 10A prohibits banks or system providers from levying charges on payers or beneficiaries for such electronic payments. Section 271DB imposes a daily penalty for non-compliance, but the penalty will not be levied if the specified person installs and operationalises the prescribed electronic payment facilities by the stated grace deadline; otherwise the daily penalty applies thereafter.

Filing deadline extension for cost audit reports allows fee-free filing and covers preparation, auditor submission, and government filing.
The Ministry of Corporate Affairs extended the last date for eligible companies to file CRA-4 (cost audit report) for FY 2018-19 without payment of additional fees, covering the entire process from preparation of Annexures to submission by the Cost Auditor to the company and filing by the company with the Central Government, under General Circular No. 17/2019.

Terminology correction: 'millers/refiners' replaces 'millers/traders' to clarify beneficiary scope under the trade notice administrative guidance.
Corrigendum rectifies a typographical error in paragraph 2 of the earlier trade notice by replacing the phrase "millers/traders" with "millers/refiners", clarifying that the operative reference applies to millers and refiners rather than traders.

Investment adviser conduct: restrictions on free trials, mandatory risk profiling, non-cash fee collection and public complaint disclosure.
Advisers are prohibited from offering free trials or accepting part payments; must complete client risk profiling and obtain client consent to the profile; accept fees only via traceable banking channels (crossed cheque, demand draft or direct credit through NEFT/RTGS/IMPS/UPI) and must not accept cash; and must display monthly complaint statistics and reasons for pendency prominently on their website or app to enhance transparency and investor protection.

Notice for non-filing of GST returns requires filing within fifteen days, else best judgment assessment follows.
Non-filing of GST returns initiates a set procedure: issue an electronic notice in FORM GSTR-3A requiring return within fifteen days; if still not filed, the proper officer may make a best judgment assessment using available material and issue FORM GST ASMT-13, then upload the summary in FORM GST DRC-07. A valid return filed within thirty days of the assessment order causes the assessment to be deemed withdrawn; failure to file within that statutory period permits recovery proceedings, possible provisional attachment to protect revenue, and initiation of registration cancellation where applicable.

Job work scope under Heading 9988 clarified for GST compliance and administrative implementation.
Clarification is issued on the scope of Item (iv) relating to job work under Heading 9988 in Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. The communication forwards Circular No. 126/45/2019-GST dated 22.11.2019 for information and compliance by subordinate officers. It is an administrative instruction issued with the approval of the Commissioner, State Tax.

Optional filing of annual returns under GST clarified through a circular forwarded for departmental compliance.
Annual returns may be filed on an optional basis under Notification No. 47/2019-Central Tax dated 09.10.2019, and clarification on that arrangement was issued in Circular No. 124/43/2019-GST dated 18.11.2019. The communication forwards the circular to State Tax officers in Uttarakhand and directs that subordinate officers be informed and compliance ensured.

Input Tax Credit restriction under GST rules communicated to field officers, with directions to ensure compliance.
Restriction on the utilisation of Input Tax Credit under rule 36(4) of the GST Rules, 2017 was communicated to field officers by forwarding the relevant GST circular. The instruction required zonal and executive officers to inform subordinate officers and ensure compliance with the restriction on Input Tax Credit utilisation, and the communication was issued with the approval of the Commissioner, State Tax.

GST applicability on liquor licence fees clarified through administrative instruction to ensure compliance by subordinate officers.
States were instructed to implement the GST policy clarification on GST applicable to license fees charged for grant of liquor licences. The State Tax Commissioner, Uttarakhand, forwarded the central circular to field officers and directed that its contents be brought to their notice and complied with accordingly. The communication is an administrative instruction issued with approval of the Commissioner.

Effective date clarification for explanation under GST notification forwarded to officers for compliance.
Clarification is issued on the effective date of the explanation inserted at Serial No. 3(vi) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. The State Tax authority forwards the related Central Board circular and directs subordinate officers to take note of it and ensure compliance.

Tax liability on securities lending clarified through GST circular forwarding and compliance instructions to field officers.
Clarification is issued on the tax liability applicable to the supply of securities under the Securities Lending Scheme, 1997, by forwarding the central GST circular on the subject to field officers for information and compliance. The communication directs all zonal additional commissioners and joint commissioners to bring the contents of the enclosed circular to the notice of subordinate officers and to ensure adherence to the clarification circulated by the Central Board of Indirect Taxes and Customs.

Place of supply clarification for software and design services in electronics and semiconductor industries
Clarification is issued on the determination of the place of supply for software and design services connected with the Electronics, Semiconductor and Design Manufacturing industries. The communication forwards the relevant central GST circular for information and compliance by subordinate officers, so that the guidance on place-of-supply treatment for these sector-specific services is brought to the notice of field officers and implemented accordingly.

GST exemption on maritime courses clarified for approved training institutes, with field officers directed to ensure compliance.
GST exemption applicability for maritime courses approved by the Director General of Shipping and conducted by maritime training institutes in India was clarified through a Central Board circular issued on 11 October 2019. The State Tax Commissioner, Uttarakhand, circulated the communication to field officers and directed that the contents be brought to the notice of subordinate officers and complied with, with the referenced circular enclosed for implementation.

GST on donor name plaques in charitable premises was circulated for compliance and administrative guidance.
GST guidance addressed the levy of tax on the service of installing name plaques of donors or displaying donors' names within the premises of charitable organizations that receive donations or gifts from individual donors. The State Tax authority forwarded the corresponding Central GST circular and directed subordinate officers to take note of the position and ensure compliance with it. The communication functioned as an administrative instruction linking the subject matter to the applicable GST circular on donor-name display services in charitable settings.

GST on airport levies clarified through departmental instructions for compliance by subordinate officers.
Clarification is issued on the levy of GST on airport levies, with reference to the Central Board of Indirect Taxes and Customs circular dated 11 October 2019. The State Tax Commissioner forwards the clarification to all zonal additional commissioners and joint commissioners for information and for ensuring compliance by subordinate officers.

Ancillary services clarification for petroleum and natural gas exploration, mining, and drilling is forwarded for departmental compliance.
Clarification is issued on the scope of ancillary services relating to the exploration, mining, or drilling of petroleum crude, natural gas, or both. The communication notes that the relevant circular has been enclosed and forwarded for information and compliance by subordinate officers within the State tax administration.

GST classification and rate clarifications circulated for uniform compliance by subordinate tax officers.
Clarification on the classification of various goods and the applicable GST rates was communicated through a State Tax circular forwarding the Central Board's circular on the same subject. The communication enclosed the central clarification for circulation among subordinate tax officers and directed that the contents be brought to their notice and compliance ensured. The instruction was issued under the approval of the Commissioner, State Tax, and functioned as an administrative direction for uniform implementation of the clarified classification and rate position under GST.

GST withdrawal of circular on secondary and post-sale discounts directs departmental compliance and communication to subordinate officers.
Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 was communicated for implementation across the State tax administration. The earlier headquarters clarification dated 22.08.2019 concerning doubts on secondary or post-sale discounts under GST was also withdrawn. Officers were directed to inform subordinate staff and ensure compliance with the withdrawal.

Refund claim procedure in Form GST RFD-01 after appellate approval is forwarded for compliance by State tax officers.
Procedure for claiming refund in Form GST RFD-01 after approval of a refund claim in appeal or any other forum is brought to the notice of State tax officers through forwarding of the relevant Central GST circular. The communication directs zonal additional commissioners and joint commissioners to inform subordinate officers and ensure compliance with the prescribed procedure.