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Circulars
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130/49/2019 - 31-12-2019 GST
Reverse Charge Mechanism (RCM) on renting of motor vehicles
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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.
130/49/2019 - 31-12-2019 GST - States
Reverse Charge Mechanism RCM on renting of motor vehicles
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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.
127/46/2019-GST 52/2019 (ST/Tech//2019/13382) - 31-12-2019 GST - States
Withdrawal of Circular No. 39/2019 [ST/Tech/2019/8529], dated 02.08.2019
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Withdrawal of administrative circular: state GST clarification on ITeS rescinded to address implementation apprehensions and ensure uniformity.
The Commissioner of State Tax Chhattisgarh has withdrawn ab initio the state circular providing clarifications on supply of Information Technology enabled Services under GST, citing numerous apprehensions and to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.
126/45/2019-GST 51/2019 (ST/Tech//2019/13381) - 31-12-2019 GST - States
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017
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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.
PUBLIC NOTICE No. 118/2019 - 30-12-2019 Customs
Debiting of ‘Country of Origin’ certificate
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Country-of-origin certificate debiting requires advance electronic upload for fully facilitated import entries, while assessment cases follow established group procedures.
Country of Origin certificate debiting for eligible import Bills of Entry must be completed before registration, followed by upload of the debited certificate through e-Sanchit. Out of Charge officers verify the electronic record before clearance. Advance debiting is confined to fully facilitated Bills of Entry without prescribed assessment or examination. Entries routed to assessment groups follow the established group-level debiting and defacement procedure, while post-registration procedures continue. Similar duty-exemption certificates and permits handled by assessment groups should be uploaded before registration.
Pr. CIT (NeAC)/2019-20/64 - 30-12-2019 Income Tax
Help Line for queries relating to notices issued by the National e- Assessment Centre (NeAC)
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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.
51/2015-2020 - 30-12-2019 DGFT
Extension of validity of Pre-shipment Inspection Agencies (PSIAs)
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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.
46/2019-GST (State) - 30-12-2019 GST - States
Standard Operating Procedure to be followed in case of non-filers of returns
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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.
32/2019 - 30-12-2019 Income Tax
Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961
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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.
17/2019 - 30-12-2019 Companies Law
Relaxation of additional fees and extension of last date of filing of CRA-4 (cost audit report) for FY 2018-19 under the Companies Act, 2013
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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.
Trade Notice No. 45/2019-20 - 27-12-2019 DGFT
Corrigendum to Trade Notice No.44/2019-20 dated 26.12.2019.
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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.
SEBI/HO/IMD/DF1/CIR/P/2019/169 - 27-12-2019 SEBI
Measures to strengthen the conduct of Investment Advisers (IA)
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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.
GST Circular No. 49/2019 - F.17 (134-Pt.-II) ACCT/GST/2017/5228 - 27-12-2019 GST - States
Standard Operating Procedure to be followed in case of non-filers of returns
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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.
Circular No. 6524(i) - 27-12-2019 GST - States
Clarification regarding the scope of entry at Item (iv) relating to Job Work under Heading 9988 in Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017
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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.
Circular No. 6523 - 27-12-2019 GST - States
Clarification regarding the filing of Annual Returns on an optional basis under Notification No. 47/2019-Central Tax dated 09.10.2019
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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.
Circular No. 6522 - 27-12-2019 GST - States
Regarding restrictions on the utilization of Input Tax Credit in pursuance of Sub-rule (4) of Rule 36 of the GST Rules, 2017.
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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.
Circular No. 6521 - 27-12-2019 GST - States
Regarding GST on license fees charged by States for the grant of liquor licenses.
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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.
Circular No. 6520 - 27-12-2019 GST - States
Clarification regarding the effective date of the explanation inserted at Serial No. 3(vi) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017
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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.
Circular No. 6519 - 27-12-2019 GST - States
Clarification regarding tax liability on the supply of securities under the Securities Lending Scheme, 1997
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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.
Circular No. 6518 - 27-12-2019 GST - States
Regarding clarification concerning the determination of the 'Place of Supply' in respect of software/design services related to the Electronics, Semiconductor, and Design Manufacturing Industries
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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.

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Minutes of the 38th GST Council Meeting held on 18th December 2019

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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 ... Summary

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