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.

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 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Withdrawal of administrative circular: state GST clarification on ITeS rescinded to address implementation apprehensions and ensure uniformity.
The Commissioner of State Tax Chhattisgarh has withdrawn ab initio the state circular providing clarifications on supply of Information Technology enabled Services under GST, citing numerous apprehensions and to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.

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.

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.

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.

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.

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.

GST exemption on maritime courses clarified for approved training institutes, with field officers directed to ensure compliance.
GST exemption applicability for maritime courses approved by the Director General of Shipping and conducted by maritime training institutes in India was clarified through a Central Board circular issued on 11 October 2019. The State Tax Commissioner, Uttarakhand, circulated the communication to field officers and directed that the contents be brought to the notice of subordinate officers and complied with, with the referenced circular enclosed for implementation.

GST on donor name plaques in charitable premises was circulated for compliance and administrative guidance.
GST guidance addressed the levy of tax on the service of installing name plaques of donors or displaying donors' names within the premises of charitable organizations that receive donations or gifts from individual donors. The State Tax authority forwarded the corresponding Central GST circular and directed subordinate officers to take note of the position and ensure compliance with it. The communication functioned as an administrative instruction linking the subject matter to the applicable GST circular on donor-name display services in charitable settings.

GST on airport levies clarified through departmental instructions for compliance by subordinate officers.
Clarification is issued on the levy of GST on airport levies, with reference to the Central Board of Indirect Taxes and Customs circular dated 11 October 2019. The State Tax Commissioner forwards the clarification to all zonal additional commissioners and joint commissioners for information and for ensuring compliance by subordinate officers.

Ancillary services clarification for petroleum and natural gas exploration, mining, and drilling is forwarded for departmental compliance.
Clarification is issued on the scope of ancillary services relating to the exploration, mining, or drilling of petroleum crude, natural gas, or both. The communication notes that the relevant circular has been enclosed and forwarded for information and compliance by subordinate officers within the State tax administration.

GST classification and rate clarifications circulated for uniform compliance by subordinate tax officers.
Clarification on the classification of various goods and the applicable GST rates was communicated through a State Tax circular forwarding the Central Board's circular on the same subject. The communication enclosed the central clarification for circulation among subordinate tax officers and directed that the contents be brought to their notice and compliance ensured. The instruction was issued under the approval of the Commissioner, State Tax, and functioned as an administrative direction for uniform implementation of the clarified classification and rate position under GST.

GST withdrawal of circular on secondary and post-sale discounts directs departmental compliance and communication to subordinate officers.
Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 was communicated for implementation across the State tax administration. The earlier headquarters clarification dated 22.08.2019 concerning doubts on secondary or post-sale discounts under GST was also withdrawn. Officers were directed to inform subordinate staff and ensure compliance with the withdrawal.