Document Identification Number requirement: all CBIC communications must carry a verifiable DIN or be treated as invalid.
Electronic generation and mandatory quoting of a Document Identification Number (DIN) is required on all CBIC communications (including e mails) via the enhanced DDM online portal; recipients may verify DINs online. Communications lacking an electronically generated DIN, except where covered by the limited exceptions in paragraph 4 of Circular No. 37/2019, will be treated as invalid and deemed never issued unless regularised per the prescribed procedure.

Physical verification requirement narrowed to sensitive businesses or suspicion, with field visit to be completed within fifteen days.
Assistant Commissioner (ST) shall initiate authorization for physical verification only for proprietary/partnership concerns dealing in sensitive commodities/services or where the JC ST or AC ST feels suspicion; field visits must be completed within fifteen days from registration, and officers must follow these procedural restrictions strictly.

Tax deduction at source determination streamlined: proposed Form 15E to standardise applications and processing for non-resident payments.
The Finance (No.2) Act 2019 amended section 195 to permit the Board to prescribe the form and manner for applications to determine the proportion of payments to non-residents chargeable to tax. To implement this, a new rule and a standardised Form 15E are proposed in the Income-tax Rules, 1962, to collect payer/payee details, transaction particulars, taxability under domestic law and DTAA, documentary evidence, and calculations, with a declarant's verification; stakeholder comments on the proposed form are invited to streamline processing and reduce human interface.

Reverse Charge Mechanism on passenger vehicle rentals shifts GST payment to corporate recipients when supplier does not charge full-rate GST.
RCM applies to passenger motor vehicle rentals including fuel charges only where the supplier is not a body corporate, does not issue an invoice charging full-rate GST, and supplies to a body corporate; where RCM applies the service recipient pays GST and the supplier must not charge tax, but if the supplier issues an invoice charging full-rate GST the recipient is not liable under RCM. The amendment is clarificatory and applies retrospectively.

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.

Reverse Charge Mechanism on motor vehicle renting: corporate recipients liable when supplier does not charge full-rate GST.
RCM applies to renting of passenger motor vehicles with fuel included where the supplier is not a body corporate, does not issue an invoice charging the higher GST rate permitting full input tax credit, and the recipient is a body corporate; in such cases the recipient must pay tax under the Reverse Charge Mechanism, and suppliers must not charge tax when service is placed under RCM. The amendment is clarificatory and applies retrospectively to the earlier notified period.

Withdrawal of administrative circular: state GST clarification on ITeS rescinded to address implementation apprehensions and ensure uniformity.
The Commissioner of State Tax Chhattisgarh has withdrawn ab initio the state circular providing clarifications on supply of Information Technology enabled Services under GST, citing numerous apprehensions and to ensure uniform implementation across field formations, exercising the Commissioner's statutory administrative powers; officers and stakeholders facing implementation difficulty are directed to report them to the office.

Job work classification clarified to cover only treatment or processing of goods of registered persons, distinct from other manufacturing services.
The circular clarifies that job work under item (id) of heading 9988 applies only to treatment or processing of goods belonging to another registered person as defined in the CGST Act, and that the reduced rate provided by that entry is intended to cover exclusively such services, distinguishing them from other manufacturing services on physical inputs owned by non-registered persons.

Faceless e-Assessment helpline provides designated email and phone for taxpayers receiving NeAC notices, with specified submission requirements.
Help line for taxpayers served with notices under the Faceless E-Assessment framework designates a specific email and a general e-filing phone number as the exclusive channels for queries. Queries must be sent only to these channels and must include PAN, a soft copy of the notice received, and details of the assistance required; other email addresses, telephones, or messaging platforms will not be entertained.

Extension of recognition validity for Pre shipment Inspection Agencies, providing a short-term administrative continuation of recognition status.
The Director General of Foreign Trade, under paragraph 2.04 of the Foreign Trade Policy and relaxing Para 2.55(d) of the Handbook of Procedure, extends the recognition validity of Pre-shipment Inspection Agencies (PSIAs) listed in Appendix 2G of A&ANF whose tenure expired on 31.12.2019 (including those previously extended to that date) further up to 31.03.2020.

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.