Reverse Charge Mechanism applies where suppliers of passenger vehicle rentals do not charge full-rate GST to corporate recipients.
RCM applies to renting of passenger motor vehicles (where fuel is included) only if the supplier is other than a body corporate, does not issue an invoice charging the full-rate GST to the service recipient, and supplies the service to a body corporate; suppliers who charge the full-rate GST remain outside RCM to preserve full input tax credit. The amendment is clarificatory and applies retrospectively to 1 October 2019-30 December 2019.

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.

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 A valid return filed within the prescribed cure period after service of the assessment order will deem the assessment withdrawn; otherwise recovery and protective measures including provisional attachment and registration cancellation may follow.

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.

Lottery taxation: GST Council set a uniform 28% GST on lotteries and approved compliance measures including a GSTR 1 amnesty.
The Council imposed a uniform GST rate of 28% on State run and State authorised lotteries effective 01.03.2020; approved compliance and revenue measures including a one time GSTR 1 amnesty (late fees waived if filed by 10.01.2020), amendment of Rule 36(4) to cap unmatched ITC at 10%, insertion of Rule 86A to block ineligible ITC, and blocking of e way bill generation for repeated non filers; exempted certain long term industrial leases by government owned entities effective 01.01.2020; raised GST on specified plastic bags/FIBC to 18% from 01.01.2020; approved SOP for non filers and creation of zonal/state Grievance Redressal Committees; and noted GSTN timelines for e invoicing, New Returns and Aadhaar linkage.

GST seized goods release requires strict compliance with Section 67 and bond-security rules, not contrary High Court directions.
Instructions concerning release of seized goods under GST state that High Court orders contrary to the statutory provisions are not to be given effect to by the authorities. Claims are to be processed afresh under Section 67 of the Act read with the relevant rules, and the competent authority must require assessees to complete the prescribed formalities strictly in accordance with the statutory requirements, including the bond and security framework under Rule 140.

Withdrawal of administrative circular on ITeS services rescinds prior clarifications to address implementation apprehensions and seek uniformity.
Circular No.107/26/2019-GST providing clarifications on supply of Information Technology enabled Services (ITeS) is withdrawn ab-initio. The Board, citing numerous representations and apprehensions and to ensure uniform implementation across field formations, has rescinded the Circular by exercising its powers under section 168(1) of the Central Goods and Services Tax Act, 2017, and has requested issuance of trade notices to publicize the withdrawal.

Strike-off company monitoring for GST revenue protection through regular review of MCA lists and related categories.
CBIC GST-investigation formations are directed to regularly monitor Ministry of Corporate Affairs lists relating to companies under strike-off proceedings and other associated categories, including STK-5, STK-6 and STK-7, so that any necessary protective action can be initiated to secure the interest of revenue. The guidance emphasises a proactive review of the MCA website because the available lists are RoC-wise but may still affect GST registrations or business footprints across the country.

Job work services clarified as processing of goods of registered persons, distinct from manufacturing on others' physical inputs.
Clarification affirms that the notification entry for services by way of job work is confined to the CGST Act definition - treatment or processing on goods belonging to another registered person - while the separate manufacturing services entry excludes such job work and covers services on physical inputs owned by persons who are not registered under the CGST Act, establishing a clear demarcation between the two entries.

Electronic refund process via FORM GST RFD-01 enables end-to-end online filing and single disbursement across tax heads.
A fully electronic refund mechanism via FORM GST RFD-01 requires specified documentary uploads and online undertakings, with ARN generation only after complete filing; applications are electronically routed to jurisdictional officers, who must issue acknowledgements or deficiency memos within statutory timelines counted from ARN. Provisionally sanctioned refunds may be paid subject to later adjudication and recovery procedures; sanctioned refunds are disbursed as a single payment across tax heads through PFMS after bank-account validation, and re-crediting or recovery entries in electronic ledgers are governed by set procedural safeguards.

Optional annual return filing for small taxpayers; portal accepts filings only before the due date, voluntary payment permitted.
Optional annual return filing is permitted for small taxpayers for FY 2017-18 and 2018-19: composition taxpayers may optionally file FORM GSTR-9A and other eligible registered persons may optionally file FORM GSTR-9, but such filings must be done on or before the due date since the common portal will not permit filing for those periods after the due date. Taxpayers discovering short payment or ineligible input tax credit may voluntarily self-ascertain and pay via FORM GST DRC-03.

Input tax credit restriction limits provisional ITC to a capped proportion where suppliers haven't uploaded invoice details, subject to self assessment.
Restriction permits provisional availment of input tax credit only up to a capped proportion of the eligible credit attributable to invoices or debit notes whose details have been uploaded by suppliers; this limit is calculated on a consolidated basis across all suppliers using the recipient's auto populated FORM GSTR 2A as on the due date for filing the supplier's FORM GSTR 1. Credits outside the upload regime remain unaffected if eligibility conditions are met, and any restricted balance may be claimed in subsequent periods when suppliers upload requisite details, with taxpayer self assessment required.

Document Identification Number (DIN) mandatory for specified CBIC communications; exceptions require written reasons and post facto regularization.
Generation and quoting of a Document Identification Number (DIN) is mandatory for specified CBIC communications (search authorizations, summons, arrest memos, inspection notices and inquiry letters) from 8 November 2019; communications without an electronically generated DIN are invalid unless issued under recorded exigent exceptions, which must be regularized within 15 working days by post facto approval, electronic DIN generation and filing. The DIN is system generated, non editable, printable, verifiable by the public on the CBIC website, and requires authorized users to be mapped, credentialed and trained in the DIN utility.

GST treatment of liquor licence fees clarified as neither supply of goods nor service; applies only to State grants.
State-granted liquor licence fees for alcoholic liquor are treated as neither a supply of goods nor a supply of service for GST purposes, implementing a GST Council decision and Notification No. 25/2019-Central Tax (Rate). The clarification is confined to State Government grants of such licences and does not affect GST liability for other licences or fee-based privileges; earlier transitional relief for specified pre-GST taxable periods is acknowledged.

Explanation under Section 11(3) confirmed effective from inception of concessional entry, clarifying retrospective operation period.
The explanation excluding Government and Local Authority activities from the term 'business' in Sl. No. 3(vi) of notification No. 11/2017 CTR, inserted by notification No. 17/2018 CTR, was made under Section 11(3) and therefore operates from the inception of the original concessional entry; a subsequent line in the later notification stating a later commencement date does not alter that retrospective operation.

Securities lending fees are taxable under GST; lender liable initially, then borrower liable under reverse charge from October 2019.
Lending of securities does not amount to disposal of securities and thus is not a transaction in securities; however, the lending fee charged by the lender is consideration for a taxable service and taxable under GST. Intermediary services facilitating lending are also taxable. Classification and rate are specified; from 01.07.2017 to 30.09.2019 GST was payable by the lender under forward charge (IGST), while from 01.10.2019 GST is payable by the borrower under reverse charge (IGST).

Place of supply: software and design services using sample hardware treated at recipient's location when testing is ancillary.
Where testing of software/design on prototype hardware supplied by the recipient is ancillary to a composite supply of chip design/software development, the activity is an ancillary part of a single supply and the place of supply is the location of the service recipient under the IGST place-of-supply rule. The rule concerning goods made physically available by the recipient does not separately determine place of supply for such ancillary testing; the contractual facts must be examined without artificially separating the composite supply.

GST exemption for DG Shipping approved maritime courses affirmed, subject to the notification's specified conditions under GST law.
Maritime Training Institutes and courses approved by the Directorate General of Shipping under the Merchant Shipping Act and related STCW Rules meet the GST definition of an educational institution, and services they provide are exempt from GST provided they satisfy the conditions specified in the applicable GST notification entry for educational services.

GST on donor recognition: no tax where name displays are mere acknowledgements without commercial promotion or quid pro quo.
Where donations to charitable organisations are acknowledged by placing donor name plates solely as expressions of gratitude and public recognition, without promoting the donor's business or any quid pro quo obligation by the recipient, such placements do not constitute a supply for consideration and are not liable to GST; the non-levy applies where the recipient is charitable, the payment is a genuine donation, and the purpose is philanthropic without advertising intent.

Pure agent treatment: airlines may exclude airport levies from supply value if conditions met, airport liable for GST.
PSF and UDF charged by airport operators are consideration for services to passengers and are taxable under GST; airport operators are liable to pay GST on these levies even when collected through airlines. Airlines may exclude such amounts from their supply value if they qualify as a pure agent under Rule 33 by separately indicating the charges and GST in invoices, but airlines cannot take ITC on GST payable on PSF/UDF. Collection charges paid to airlines are taxable to airlines and ITC is available to airport operators; passengers may claim ITC on the basis of the pure agent invoice.