GST practitioner enrolment authority is vested in designated Assistant Commissioners, enabling their treatment as proper officers.
GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to eight Assistant Commissioners. The authorisation is exercised under the Commissioner's power of delegation and designates these officers as Proper Officers for enrolment of GST Practitioners under the Delhi GST framework.

Detention of goods: allow release of consignments with valid documents while defective parcels remain detained pending officer order.
Proper Officers may, after verification and on request of the Parcel/Transporting/Courier agency, permit release of consignments with valid documents while detaining consignments with defective documents on the premises of the registered agency; defective consignments shall not be released without a Proper Officer's release order, and any permission to release does not absolve the transporter or owners from joint and several liability under the GST regime.

Reverse Charge Mechanism applies where non corporate vehicle lessors do not charge tax, making corporate recipients GST-liable.
RCM applies to renting of passenger motor vehicles where fuel is included; the supplier shall not charge tax when service is under Reverse Charge Mechanism. The recipient is liable under RCM if the supplier does not issue an invoice charging the higher-rate GST. The notification was amended to clarify that RCM applies only where the supplier is non-corporate, does not charge the higher-rate, and supplies to a body corporate.

Reverse Charge Mechanism on vehicle renting applies where supplier does not charge the higher GST rate, shifting tax to recipient.
RCM applies to renting of passenger motor vehicles with fuel included when the supplier is other than a body corporate, does not issue an invoice charging the higher GST rate that allows full input tax credit, and the recipient is a body corporate. Suppliers must not charge tax where RCM applies; if the supplier charges the higher GST rate, the recipient is not liable under RCM. The amendment is clarificatory and applied retrospectively for the stated earlier period.

Best judgment assessment after notice for GST return non-filing permits officers to assess liability and commence recovery procedures.
A system-generated reminder precedes the return due date; after the due date an immediate message is sent and, if return remains unfurnished, FORM GSTR-3A is issued five days later requiring return within fifteen days. If the taxpayer still fails to file, the proper officer may make a best judgment assessment under section 62, record it in FORM GST ASMT-13, upload the summary in FORM GST DRC-07, and use available data (GSTR-1, GSTR-2A, e-way bills, inspections). A valid return within thirty days of ASMT-13 service causes the assessment to be deemed withdrawn; otherwise recovery and further penal steps may follow.

Non-filing of GST returns: notice in FORM GSTR-3A followed by best judgment assessment if returns remain unfurnished.
Non-filing of GST returns requires system reminders and issuance of an electronic notice in FORM GSTR-3A five days after the due date, calling for return filing within fifteen days. If the return is not filed, the proper officer may make a best judgment assessment and issue FORM GST ASMT-13, relying on GSTR-1, GSTR-2A, e-way bills, inspection findings and other material; a valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn.

Withdrawal of administrative circular: ab initio revocation of GST guidance on ITeS to secure uniform implementation.
The Chief Commissioner of State Tax has withdrawn ab-initio Circular No. 29/2019/GST, which provided clarifications on supply of Information Technology enabled Services (ITeS) under GST, in response to representations raising apprehensions, with the stated objective of ensuring uniform implementation across field formations; field officers are instructed to give wide publicity to the withdrawal.

Job work services classification clarified: distinct scope from manufacturing services on third party goods, confirming separate GST treatment.
The circular clarifies that the notification entry for job work services is confined to treatment or processing of goods belonging to another registered person as defined in the APGST Act, and that the entry for manufacturing services on physical inputs owned by others excludes those job work services and therefore applies only to services on goods owned by persons not registered under the APGST Act.

Turnover-based optional annual return filing allows eligible taxpayers to file or omit returns before the portal's due-date.
Registered persons below the turnover threshold may optionally omit or file annual returns for 2017-18 and 2018-19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers discovering short payment of tax or ineligible input tax credit may voluntarily pay the amounts through FORM GST DRC03.

Information Technology Enabled Services circular withdrawn to align State GST instructions with the Central withdrawal.
Withdrawal of the State GST circular on supply of Information Technology Enabled Services follows the withdrawal of the corresponding Central GST circular. The State circular, issued in parallel with the Central circular, is also withdrawn to maintain consistency in GST instructions. The communication encloses the Central withdrawal circular and directs subordinate officers to act in accordance with the revised position.

Job work classification under Heading 9988 clarified as equally applicable to the Uttar Pradesh notification entries.
Clarification is issued on the scope of Entry (id) and Entry (iv) under Heading 9988 (Job Work) in Notification No. 11/2017-Central Tax (Rate), as amended. The Uttar Pradesh corresponding notification is stated to be identical in Heading 9988 and the relevant entries, so the clarification in Central Circular No. 126/45/2019-GST dated 22.11.2019 is treated as equally applicable to the Uttar Pradesh notification.

GST registration base campaign requires trader enumeration, officer verification, help desks, and strict compliance with filing timelines.
A special campaign was launched in Uttar Pradesh to increase the GST registration base by completing trader enumeration in municipal bodies, wards, major markets and gram panchayats with population above 2,000. Zonal officers were required to allocate areas for verification, complete prescribed percentages of verification by senior officers, maintain a non-overlapping visit schedule, and upload visit and verification data in the specified formats. The circular also required timely completion of enumeration, data feeding, certificates, help desks, awareness activities, and full compliance with the registration campaign.

Electronic refund processing centralizes GST refund filing and enables single disbursement across tax heads via common portal.
With effect from 26.09.2019 all refund categories specified under the APGST rules are to be filed electronically in FORM GST RFD-01 on the common portal with prescribed statements, declarations and supporting uploads; ARN generation after completion of uploads and ledger debits constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. Acknowledgement or deficiency memo must be issued within fifteen days of ARN; provisional refund up to 90% and final sanction procedures are provided, and sanctioned refunds for all tax heads shall be disbursed through PFMS after bank validation, with unified disbursement by Central or State/UT officers as per assignment.

Restriction on input tax credit availment where suppliers' invoice details are not uploaded, requiring taxpayer self assessment and reconciliation.
Sub rule (4) of rule 36 limits input tax credit availment where suppliers have not uploaded invoice/debit note details under section 37(1); taxpayers must self assess and restrict ITC in their returns by reference to eligible credit shown in FORM GSTR 2A as on the due date for suppliers' FORM GSTR 1. The cap is computed on a consolidated basis excluding invoices ineligible for ITC, and withheld credit may be claimed in later months as suppliers upload requisite details.

Notice to return defaulter triggers best-judgment assessment if return not filed within specified period, and recovery may follow.
Issuance of a notice in FORM GSTR-3A is required for return non-filing, giving the registered person 15 days to furnish the return; failure to do so permits the proper officer to make a best judgment assessment under section 62 and issue FORM GST ASMT-13, uploading the summary in FORM GST DRC-07. The officer may rely on GSTR-1, GSTR-2A, e way bills, inspections and other available material for assessment. A valid return furnished within thirty days of the assessment order leads to withdrawal of the assessment; otherwise recovery and further proceedings may follow.

Reverse Charge Mechanism on motor vehicle rentals: recipient pays GST when supplier does not charge the higher-rate tax.
RCM applies to renting of passenger motor vehicles (with fuel included) only where the supplier is other than a body corporate, does not issue an invoice charging the higher tax rate, and supplies the service to a body corporate; when RCM applies the recipient, not the supplier, is liable to pay GST and the supplier should not charge tax.

Annual GST return filing deadline extended to address technical difficulties in electronic filing for the specified financial period.
Annual GST return filing for the period from 1 July 2017 to 31 March 2018 was extended due to technical difficulties faced by registered persons in electronic filing. The date in the Explanation to the annual-return provision was substituted, replacing 31 December 2019 with 31 January 2020. The measure concerns registered persons required to furnish annual returns, subject to the stated exclusions.