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.

Service classification for oil and gas activities clarified: exploration consulting under technical services, extraction support under extraction heading.
Clarification allocates technical, professional and consulting exploration services to heading 9983 as governed by explanatory notes to codes 998341 and 998343, while support and operational services for oil and gas extraction remain under heading 9986 governed by codes 998621 and 998622; activities excluded from those entries must be classified in their respective headings and taxed accordingly.

GST classification and applicable rates clarified for legumes, almond milk, sprayers, naval stores, leased imports, solar and medical parts.
Clarifies GST classification and applicable rates: dried leguminous vegetables subjected only to mild heat remain under HS 0713 with concessional or exempt treatment depending on packaging; almond milk is classifiable under tariff item 2202 99 90; mechanical sprayers of all types fall under Schedule II entry 195B with concessional rate; imported naval stores are GST exempt; imports taken on lease qualify for IGST exemption where linked to specified Schedule II services subject to bond and conditions; parts for solar water heaters (Ch.84/85/94) and parts solely for medical devices (per Chapter Note 2(b)) receive concessional classification.

Withdrawal of administrative circular: prior GST guidance on post sales discounts withdrawn and to ensure uniformity.
The Board has withdrawn ab initio Circular No. 105/24/2019 GST that gave clarifications on secondary or post sales discounts under GST, invoking its authority to withdraw administrative guidance after receiving numerous representations expressing apprehensions, and has requested issuance of trade notices to publicize the withdrawal.

Refund on account of appeal: file a fresh RFD 01 without re debiting the credit ledger and upload the appellate order.
Where a refund previously rejected in FORM GST RFD-06 is later allowed in appeal, the claimant must file a fresh refund application in FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order", need not re-debit the electronic credit ledger if the amount was not re credited earlier, must furnish order details and upload the appellate order and original RFD-06, and the proper officer will sanction the refund, issue RFD-06 and RFD-05, and ensure re credit of any remaining allowed amount following prescribed guidelines.

Refund re filing rights: registered persons may reapply after an inadvertent NIL claim subject to specified conditions.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for refund for the same period and category only if (a) a NIL refund was filed for that period and category, and (b) no refund claims under the same category have been filed for any subsequent period, with condition (b) limited to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax structure. Eligible applicants should file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, may require debit via FORM GST DRC-03, then issue refund and payment orders.

GST Council: extensions and return waivers, ITC cap for unmatched invoices, new return rollout, e way and rate rationalisation.
The Council received the XV Finance Commission's address on revenue buoyancy, compliance gaps and compensation cess shortfalls and agreed to a consultative mechanism; approved deemed ratification of recent Central/State notifications; adopted Law Committee recommendations including retrospective recognition of GSTR 3B as a return, waiver/optional filing of specified annual returns for small/composition taxpayers, and restrictions on ITC where supplier details are not uploaded (cap at 20%); extended existing return timelines and set new return rollout from 01 April 2020; approved multiple fitment rate changes (notably hotel/catering and wet grinders), constituted GoMs on IGST settlement and e way issues for gold, and advanced IT reforms including Aadhaar e KYC, e invoicing trials, RFID FASTag integration and single authority refunds.

UIN recording waiver extended; suppliers must provide attested invoice copies and implement invoice recording mechanisms before the deadline.
Extension of the UIN recording waiver is effected by substituting the period in paragraph 7 of the original circular with the extended period; eligibility for the waiver requires that copies of invoices be attested by the authorized representative of the UIN entity and submitted to the jurisdictional officer. Trade notices should publicize the corrigendum and retail entities must put in place a mechanism to record UINs in supply invoices; implementation difficulties are to be notified to the Board.

GST refund processing: special mela to expedite pending refunds and prioritise MSME claims within prescribed timelines.
A Special Refund Mela will run from 01.09.2019 to 22.09.2019 to dispose of GST refund claims pending as on 23.08.2019 on or before 22.09.2019. Special attention will be given to refunds filed by MSME applicants whose annual aggregate turnover in the preceding financial year did not exceed Rs. 2 Crores; eligible claimants are requested to utilise this opportunity and Trade & Industry Associations are asked to inform their members.

Sabka Vishwas relief scheme offers structured relief and discharge certificates to settle legacy central excise and service tax disputes.
The Scheme provides two mechanisms-dispute resolution and amnesty-with automated, duty linked relief (reduced payment percentages for contested/adjudicated dues, full payment for voluntary disclosures, and waiver of interest and penalty); separate declarations are required for each case, pre deposits may be adjusted, and on payment plus withdrawal of appeals a discharge certificate issues providing conclusive final closure except limited reopening of voluntary disclosures within one year for false particulars.

GST Annual Return Filing: assistance provided through local GST Seva Kendras and outreach mela before filing deadline.
The Principal Commissioner, GST, Ludhiana is holding a GST Annual Return Mela to assist taxpayers in filing Annual Returns (FORM GSTR 9/FORM GSTR 9A) and the Reconciliation Statement (FORM GSTR 9C) before the filing deadline; taxpayers with doubts may obtain guidance from listed CBIC GST Seva Kendras and divisional offices (with provided contact details), and a 96 page PPT guidance is available on the Commissionerate website.