Extension of time for responses to section 142(1) notices under the e-assessment scheme, aligning deadlines with notice timelines.
The order extends the deadline for furnishing responses to notices under section 142(1) issued up to 24.12.2019 by the National e-Assessment Centre, allowing submission until 10.01.2020 or the date specified in the individual notice, whichever is later, to facilitate compliance with the E-assessment Scheme.

Due date extension for income-tax returns in Jammu and Kashmir and Ladakh extends filing deadline and deems late filings timely.
CBDT, exercising its executive order powers and modifying prior orders, extends the due date for filing income-tax returns and tax audit reports for all categories of assessees in the Union Territories of Jammu and Kashmir and Ladakh to 31st January, 2020. It also deems returns and audit reports filed after 30th November, 2019 until issuance of the order to have been filed within the original due date, relief granted in view of reported internet service disturbances in affected areas.

Grievance redressal committees established for GST taxpayers to resolve procedural and IT grievances promptly and transparently.
Establishment of Grievance Redressal Committee at Zonal/State level co-chaired by Central and State tax heads, including representatives of trade, tax professionals, GSTN and nodal IT officers. Committees have two-year terms, meet at least quarterly, examine and resolve taxpayer grievances (procedural and IT), refer policy matters to the GST Council Secretariat/CBIC Policy Wing and IT issues to GSTN, and must report quarterly. GSTN will develop a portal to record grievances and publicly display resolution status; co-chairs and nodal officers are responsible for timely updates.

Stewardship responsibilities for institutional investors: mandatory code requires policies on monitoring, conflicts, intervention, and voting.
All mutual funds and all categories of alternative investment funds investing in listed equities must implement a mandatory Stewardship Code requiring a publicly disclosed comprehensive policy on monitoring, engagement, voting, conflicts of interest, intervention and periodic reporting; the Code mandates conflict management procedures, calibrated monitoring (including ESG and insider trading safeguards), clear escalation and intervention mechanisms, a detailed voting and disclosure framework (including proxy adviser use and rationale for votes), and periodic public reporting to clients and beneficiaries.

Statement of Deviation or Variation for proceeds of public, rights, preferential issues and QIPs must follow SEBI's Annex A format quarterly.
Listed entities must submit a standardized Statement of Deviation or Variation in the Annex A format quarterly, describing deviations in use of proceeds and category-wise variations between projected and actual utilisation, reviewed by the audit committee (or Board if no audit committee), with committee comments and any auditor remarks filed with stock exchanges; disclosures are required until proceeds are fully utilised and must accompany quarterly financial results within prescribed timelines.

Radiation Portal Monitors compliance extended; non-compliant ports to be derecognised for import of un-shredded metallic scrap.
DGFT extends the deadline for installation and operationalisation of Radiation Portal Monitors and Container Scanners at designated sea ports to 31.03.2020; ports failing to comply by that date will be derecognised for the import of un shredded metallic scrap effective 01.04.2020.

Best judgment assessment for return non-filing may follow notice; subsequent valid return can withdraw the assessment.
Where a registered person fails to furnish a statutory return, issue FORM GSTR-3A electronically requiring return within fifteen days; if the return remains unfurnished the proper officer may make a Best Judgment assessment and issue FORM GST ASMT-13, upload the summary in the recovery form, and rely on outward supply statements, auto populated data, e way bills or inspection material. A valid return filed within the prescribed cure period after service of the assessment order will deem the assessment withdrawn; otherwise recovery and protective measures including provisional attachment and registration cancellation may follow.

Custodian appointment for CFS imports and exports renewed, subject to compliance and review rights.
M/s Navkar Corporation Ltd.-I is appointed as Custodian for imported and export cargo at its Container Freight Station and its appointment as Customs Cargo Service Provider is renewed under Regulation 10 of the Handling of Cargo in Customs Areas Regulations, 2009, subject to compliance with the Customs Act, HCCA Regulations and related orders; the tenure is five years from 10.11.2019 but is coterminous with the CCSP's AEO status or five years whichever is earlier, and the Commissioner may review the appointment for non compliance.

GST registration base expansion through Paytm third-party data drove field verification and eligibility assessment of traders.
Enhancement of the GST registration base was pursued through collection and analysis of third-party data from Paytm. The data was divided into Sheet A for business entities with no PAN or GSTIN in the database, and Sheet B for entities with PAN available but no GSTIN. Field teams were directed to conduct on-site verification, assess business status, record the Paytm reference in online formats, and avoid repeat visits where earlier departmental visits had already been made.

Withdrawal of circular rescinds prior clarifications on information technology enabled services to ensure uniform GST implementation.
The Commissioner of State Tax, Assam, has withdrawn ab-initio Circular No. 61/2019-GST, which provided clarifications on supply of Information Technology enabled Services under GST, following numerous representations about its implications; the withdrawal is effected under the Commissioner's statutory powers to ensure uniform implementation and is deemed issued on 4th December, 2019.

Job work services clarified: processing of goods belonging to another registered person falls under job work; other manufacturing services differ.
The circular clarifies that item (id) under heading 9988 applies only to job work as defined (treatment or processing of goods belonging to another registered person), while item (iv) excludes those services and instead covers manufacturing services on physical inputs owned by persons other than the registered owners; the note is clarificatory and implementation issues may be raised with the Commissioner.

GST refund process now fully electronic via FORM GST RFD-01 with ARN, PFMS bank validation and single disbursement.
From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities.

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.

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.

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.