Support services to oil and gas extraction clarified: operational support vs technical consulting classified under distinct GST service headings.
Most operational and on-site activities associated with exploration, mining or drilling of petroleum crude or natural gas are classified as support services under heading 9986, while professional, technical and consulting exploration services are captured under heading 9983 per the explanatory notes; services outside those entries must be classified elsewhere and taxed accordingly.

GST classification clarifications: specified goods and import scenarios reclassified with corresponding GST rates and exemptions.
Clarification on GST classification and rates: dried leguminous vegetables subjected only to mild heat treatment remain classified as dried legumes (5% if branded and packed; otherwise exempt); almond milk is classed under the residual beverage entry (18%); mechanical sprayers of all types are covered by the mechanical sprayer entry at 12%; parts for solar water heaters and systems falling under chapters 84, 85 and 94 attract 5%; parts solely or principally for specified medical devices classify with the device and attract 12%; imported naval stores are GST-exempt; imports under lease supplying certain services are IGST-exempt subject to bond conditions.

Withdrawal of circular on secondary discounts alters GST guidance; prior circular withdrawn ab initio under statutory authority.
The Commissioner withdraws the earlier departmental clarificatory circular on the GST treatment of secondary or post sales discounts, declaring that circular void ab initio under the Commissioner's statutory authority to ensure uniform implementation across field formations; field officers are instructed to note the withdrawal and to report any implementation difficulties to the Commissioner's office.

Refund on account of assessment or appeal: file fresh RFD-01 without re debiting previously held credits after appellate allowance.
Where a refund claim rejected in FORM GST RFD-06 is subsequently allowed in appeal or any other order, the claimant must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order without re debiting amounts previously taken from the electronic credit ledger if those amounts were not re credited due to the pending appeal; the application must include order particulars and supporting documents, and the proper officer shall sanction the allowed refund, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure any required re crediting in accordance with the prescribed guideline.

Re-filing refund claim eligibility: conditions and procedure for correcting inadvertently filed NIL refund applications.
Registered persons who filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may re-apply for refund for the same period and category only if (i) the NIL claim was filed for that period and category and (ii) no refund under the same category has been filed for any subsequent period; condition (ii) applies only to unutilized ITC on exports without tax, unutilized ITC on supplies to SEZ without tax, and unutilized ITC due to inverted tax structure. Eligible applicants must file under "Any Other" for the same period with supporting documents; officers will calculate admissible refund, seek DRC-03 debit proof, and then issue FORM GST RFD-06 and RFD-05.

GST exemption cap for residential association maintenance determines whole amount taxability and registration obligations based on turnover.
Supply of services and goods by a Residential Welfare Association to its own members is exempt from GST where charges do not exceed Rs. 7,500 per month per member; the exemption limit was raised from Rs. 5,000 to Rs. 7,500. An RWA with annual aggregate turnover up to Rs. 20 lakh need not register or pay GST even if charges exceed Rs. 7,500. If aggregate turnover meets the threshold and charges exceed the cap, the entire maintenance amount is taxable, not merely the excess.

Brand Rate duty drawback: specified cesses included in calculation while stowage excise is excluded from rebate.
Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Energy/Environment cess (where collected as additional Customs duty) are required to be included in the Brand Rate calculation for duty drawback under the Drawback Rules, 2017; Stowage Excise duty under the Coal Mines Act, 1974 is excluded because refund/drawback provisions of Customs/Central Excise do not apply to it. Field formations must apply this clarification in fixing Brand Rates and circulate it to trade bodies, treating the directions as a standing order.

Duty drawback: foreign bank charges not to reduce FOB where documented, subject to overall allowed commission limit.
Duty drawback may be allowed on FOB value without deducting documented foreign bank charges; such foreign bank charges are permissible within the overall allowance for agency commission and, together with agency commission, must not exceed that overall limit, otherwise the excess must be deducted from FOB. Field formations should regularise short realisation claims based on documentary evidence such as export invoices and bank confirmations.

Extension of filing deadlines for annual return and financial statements without additional fees for eligible companies.
Companies with financial statements for the year ended 31.03.2019 may file e-forms AOC-4, AOC (CFS), AOC-4 XBRL up to 30.11.2019 and e-form MGT-7 up to 31.12.2019 without levy of additional fee, pursuant to administrative approval communicated by the Ministry of Corporate Affairs.

Scheme eligibility clarifications: pending audits with quantified dues qualify for settlement under the legacy dispute resolution framework.
Clarifications on the Sabka Vishwas Scheme state that Final Audit Reports not resulting in a Show Cause Notice are treated as pending audits and qualify as quantified tax dues for the Scheme; voluntary disclosure declarations may be accepted without verification subject to safeguards against false declaration; admitted liabilities in returns filed by the cut off (including paid liabilities where relief for interest is sought) are eligible; a single declaration may cover multiple returns though relief is applied per return; third parties in possession of defaulter assets may declare and settle dues; appeals filed after the cut off are not covered unless withdrawn with an undertaking.

Master Circular for Depositories: consolidates SEBI depository rules, KYC, BSDA, DIS, cybersecurity and AI/ML reporting obligations.
Compilation of SEBI circulars to depositories up to March 31, 2019 creating a single Master Circular that preserves the primacy of underlying circulars. It prescribes KYC/PAN as primary identifier with Aadhaar e KYC options; simplifies account opening (SARAL AOF), sets rules for HUFs, minors and third party correspondence; standardizes DIS processing and transmission timelines; establishes BSDA terms and CAS generation; mandates NDU recording; and requires comprehensive cyber security, AI/ML reporting, capacity planning and committee governance for depositories and DPs.

Regulatory consolidation: master circular compiles SEBI circulars for stock exchanges and clearing corporations, clarifying precedence and scope.
Master Circular consolidates SEBI circulars and communications up to March 31, 2019 for recognized Stock Exchanges and Clearing Corporations, incorporating Market Regulation Department guidance and relevant provisions from other SEBI departments. It comes into force on issue, updates references to repealed or amended statutes, and provides a single reference across trading, settlement, risk management, derivatives and related operational chapters. Where inconsistency exists, the original applicable circular prevails; the document also supersedes the prior master circular and is published on the regulator's website.

Single letter of approval for specified jewellery chapters enables unified authorization while preserving manufacturing, trading and import controls.
Single Letter of Approval may be issued to Gems & Jewellery units for eligible plain and/or studded jewellery under Chapter 71, while units must continue to follow extant instructions on manufacturing, trading and inter unit transfers. Units must indicate projected values of indigenous and imported capital goods in applications and may import or procure machinery within approved plant and machinery value. Manufacture and export of plain/studded jewellery is permitted only within prescribed gold carat limits and specified findings/components containing gold are governed by an existing DGFT notification.

Extension of filing deadlines for IEPF forms grants temporary relaxation of additional fees to facilitate compliance.
Companies are permitted a temporary waiver of additional fee on filing form IEPF-1A until 31.12.2019 and on filing form IEPF-2 (Statement of unclaimed and unpaid amounts) until 30.11.2019; after those dates the additional fee shall be payable. The circular was issued by the Investor Education and Protection Fund Authority with approval of the competent authority to relax fee obligations and extend filing dates in response to stakeholder requests.

GST applicability on liquor licence fee recovery clarified through a central circular forwarded for departmental compliance.
Clarification is issued on the applicability of GST to the recovery of liquor licence fee from vendors by the Government. The communication forwards the Central Board of Indirect Taxes and Customs circular dated 11.10.2019 on the subject and directs that it be brought to the notice of subordinate officers for compliance.

Effective date clarification for GST notification forwarded for compliance and subordinate officer guidance.
Clarification is issued regarding the effective date of Notification No. K.Ni.-2-842/Eleven-9(47)/17-U.P Act.-1-2017-Order(09)-2017 dated 30 June 2017. The communication notes that Circular No. 120/39/2019-GST dated 11 October 2019 was issued to explain the effective date of that notification and is forwarded to subordinate officers for information and compliance.

Taxation of securities lending supply clarified through GST guidance for compliance under the Securities Lending Scheme.
Clarification is issued on the taxation of supply of securities under the Securities Lending Scheme, 1997. The communication forwards the CBIC circular dated 11.10.2019, which provides guidance on the GST treatment of such supply, and directs that it be brought to the notice of subordinate officers with compliance ensured accordingly.

Place of supply clarification for ESDM and design software services is circulated for field compliance.
Clarification was issued on the determination of place of supply for cases relating to the Electronic Semi-Conductor Industry (ESDM), driver and design manufacturing, and design/software services. The communication forwards the CBIC circular dated 11.10.2019 to field officers for information and compliance, and directs that the clarification be brought to the notice of subordinate officers and implemented accordingly.

Tax exemption for maritime courses by approved training institutes clarified and circulated for compliance.
Clarification is issued on exemption from tax for maritime courses conducted by Maritime Training Institutes of India approved by the Directorate General of Shipping. The communication records that the Central Board of Indirect Taxes and Customs has issued a circular explaining the tax exemption position for such courses and forwards that clarification for information and compliance by subordinate officers.

GST applicability on donor name plate display services in charitable organisations clarified through departmental circulation of central guidance.
GST applicability on services involving the display of donor name plates in charitable organizations receiving donations or gifts from individual donors was clarified by CBIC through Circular No. 116/35/2019-GST dated 11.10.2019. The Uttar Pradesh Commercial Tax communication forwards that circular to departmental officers and directs that subordinate officers be informed and compliance ensured. The instrument is administrative in nature and circulates the central clarification on the GST treatment of such display-related services in charitable premises.