GST appellate limitation periods clarified until the tribunal is constituted, preserving filing time from the later trigger date.
Clarifies the limitation periods for appeals and applications under the Tripura State Goods and Services Tax Act where the Appellate Tribunal has not yet been constituted. For an appeal under section 112(1), the three-month period is to be computed from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office. For an application under section 112(3), the six-month period is likewise to begin from the later of those dates.

Withdrawal of circular: administrative rescission of GST guidance on ITeS supplies to ensure uniform implementation across field offices.
GST Circular No. 31/2019 on taxation of Information Technology enabled Services is withdrawn ab-initio by the Rajasthan Commercial Tax Department, pursuant to statutory power under section 168 of the Rajasthan GST Act, 2017, following representations expressing apprehensions, to ensure uniform implementation across field formations and to direct that the earlier clarifications no longer govern departmental practice.

Withdrawal of trade circular rescinds prior ITeS GST clarification, restoring uniform implementation across field formations.
The Commissioner withdraws Trade Circular No. 28/2019 ab-initio, which contained clarifications on supply of Information Technology enabled Services under GST, in response to representations and apprehensions, to ensure uniform implementation across field formations, exercising powers under section 168(1) of the West Bengal Goods and Services Tax Act, 2017.

Job work classification limits reduced GST treatment to processing of goods owned by registered persons, excluding services on inputs owned by others.
Clarification confines the job work entry to treatment or processing undertaken by a person on goods belonging to another registered person, while the manufacturing services entry applies only to services on physical inputs owned by persons other than registered persons, thereby maintaining a clear distinction for GST applicability under heading 9988.

GST refund process now fully electronic via FORM GST RFD-01 with single PFMS disbursement and prescribed timelines.
From 26.09.2019 all specified categories of GST refund applications must be filed and processed electronically through FORM GST RFD-01 on the common portal; ARN is generated only after completion of filing, uploads and required ledger debits. Applications are forwarded electronically to the jurisdictional proper officer who must issue FORM GST RFD-02 or FORM GST RFD-03 within 15 days; provisional refunds (typically 90%) and final orders follow prescribed rules, disbursement is effected via PFMS after bank validation, interest accrues if refund is not credited within 60 days, and specific documentation and computation rules apply for ITC, compensation cess, deemed exports, inverted duty refunds and other categories.

Restriction on Input Tax Credit: claim limited pending supplier invoice uploads, with balance claimable after uploads.
Restriction applies where suppliers have not uploaded invoice or debit note details; ITC claimable is limited to a percentage of the eligible input tax credit attributable to invoices whose details have been uploaded. The limitation is assessed on a consolidated basis across suppliers, excludes items outside the upload requirement and documents otherwise ineligible for ITC, and is to be computed from the recipient's auto-populated purchase register as on the due date for suppliers' outward-supply filings. Balance credit may be claimed in later periods once suppliers upload details.

GSTIN jurisdiction transfer procedure requires approval-based routing, prescribed data format, and direct submission only through the designated channel.
GSTIN jurisdiction transfer data is to be routed through the prescribed departmental channel and not sent directly to the Head Office. Where a taxpayer's jurisdiction has not previously been changed, the assessing authorities must forward the transfer data only after approval of the concerned Zonal Additional Commissioner, and the Additional Commissioner must send it from the departmental email ID to the specified IT Section address in the prescribed Excel sheet format.

Withdrawal of administrative circular directs field formations to apply replacement CBIC guidance ensuring uniform GST implementation.
The Board ab-initio withdrew Circular No. 107/26/2019-GST by issuing Circular No. 127/46/2019-GST under section 168 to address apprehensions and ensure uniform legal interpretation; the Tripura State Tax administration directs field formations to follow Circular No. 127/46/2019-GST and to issue trade notices publicizing the replacement guidance.

Withdrawal of administrative circular: earlier ITeS clarifications rescinded to ensure uniform GST implementation across field formations.
The Commissioner of Commercial Taxes for Karnataka rescinded CCT Circular No. GST-11/2019-20 dated 29.07.2019 ab-initio, withdrawing the earlier administrative clarification on supply of Information Technology enabled Services (ITeS) due to representations expressing apprehension and to ensure consistent application of the goods and services tax provisions across field formations.

Job work classification clarified as distinct from manufacturing on inputs owned by others, preserving separate GST treatment.
The circular clarifies that entry (id) applies only to job work, defined as treatment or processing of goods belonging to another registered person, while entry (iv) expressly excludes services covered by (id) and therefore covers manufacturing services on physical inputs owned by persons other than the registered owners, preserving both entries as distinct GST classification categories.

Withdrawal of circular on ITeS clarifications removes prior guidance to ensure uniform implementation across field formations.
The Chief Commissioner of State Tax for Gujarat withdraws, ab-initio, Circular No. 107/26/2019-GST (clarifying supply of ITeS under GST) in exercise of powers under section 168(1) of the Gujarat GST Act to ensure uniform implementation across field formations; the withdrawal is deemed issued on 4th December, 2019.

Intelligence-based enforcement authority now empowers tax officers to pursue and complete investigations across the entire value chain.
Officers of both Central and State tax administrations are authorized to initiate intelligence-based enforcement action against any taxpayer irrespective of administrative assignment, and the authority initiating such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery and filing of appeals; GSTN is updating IT systems and State officers have been granted portal access to pursue legal proceedings against firms under Central jurisdiction where Central authorities have not initiated action, with joint zonal monitoring responsibility.

Corporate dealer profiling directs online trader data capture, inconsistency reporting, and audit-linked monitoring across registered traders.
Preparation and maintenance of a 360 Corporate Dealer Profiling System is directed for all traders under the jurisdiction of each Joint Commissioner (Corporate Circle), beginning with traders dealing in sensitive goods and services and then covering all remaining registered traders. Profiles are to be prepared online through the "Corporate Dealer Profile" link in the attached format, with monthly updates of trader particulars, referral of inconsistencies to the Special Investigation or Audit Wing, fortnightly monitoring by the Zonal Additional Commissioner, and consideration of profiling efforts in annual evaluation.

Scope of job work services clarified: distinguishes job work under KGST from manufacturing on inputs owned by non-registered persons.
Entry (id) is confined to job work as defined in the KGST Act-treatment or processing of goods belonging to another registered person-while entry (iv) expressly excludes the services covered by (id) and applies only to manufacturing services on physical inputs owned by persons who are not registered under the KGST Act; the entries therefore have distinct scopes and corresponding GST treatment.

GST refund claims must be filed electronically in FORM GST RFD-01; ARN starts statutory timelines and PFMS handles payments.
Electronic submission and end-to-end processing of refund applications is mandated through FORM GST RFD-01 from 26.09.2019. ARN is generated only after complete filing and uploads and constitutes the date of filing for timelines; applications are electronically routed to the jurisdictional proper officer and may be reassigned within three working days. Acknowledgement or deficiency memo must be issued within 15 days of ARN. Provisional refunds (generally 90%) and final adjudication follow prescribed forms and recovery mechanisms; disbursement is effected via PFMS after bank validation and unique assessee code creation.

Optional annual return filing for small taxpayers; portal accepts GSTR 9/GSTR 9A only before due date and DRC 03 permits self payment.
Notification (20/2019) makes annual returns for FY 2017 18 and 2018 19 optional for registered persons with aggregate turnover not exceeding two crore rupees; such taxpayers may optionally file FORM GSTR 9A (composition) or FORM GSTR 9 before the due date, after which the common portal will not permit filing for those periods. Separately, section 73 allows taxpayers to self ascertain and pay any short payment or ineligible input tax credit via FORM GST DRC 03 during reconciliation.

Restriction on Input Tax Credit limits provisional claims where supplier uploads missing, requiring self-assessment and reconciliation before full credit.
Restriction under sub rule (4) of rule 36 caps provisional availment of input tax credit for invoices/debit notes not uploaded by suppliers under section 37(1); taxpayers must self assess the admissible provisional credit by reference to aggregate eligible credit shown in supplier uploaded details (as per auto populated GSTR 2A on the supplier's GSTR 1 due date). Items outside section 37(1) remain claimable subject to eligibility. Balance ITC may be claimed in later months as suppliers upload missing details.

Migration to model two system centralises GSTN BO registration roles and mandates Assistant Commissioner oversight.
Migration to a uniform Model 2 GSTN BO centralises registration approvals and splits officer roles into Registrations and Registration Enforcement. The Assistant Commissioner (ST) is the proper officer for suo moto registrations and must give prior manual approval before any cancellation, revocation or core amendment initiated by the registering authority, with manual records retained for ten years. Post registration physical verifications are authorised by the AC(ST) in APTis, assigned to officers not below GSTO (excluding the approving GSTO), reported via a mobile app, and followup actions are instructed by the AC(ST).

GST seizure compliance requires fresh processing under statutory rules, overriding interim release orders inconsistent with prescribed formalities.
Directions were issued to ensure compliance with the Supreme Court's judgment on seizure of goods and vehicles under GST. Interim orders allowing release on security, bank guarantee, cash deposit, or indemnity bond are not to be acted upon if they deviate from statutory requirements. Claims must instead be processed afresh strictly under the Act and relevant rules, and assessees must complete the prescribed formalities as mandated by law.

Writ petition monitoring for detained goods and vehicles requires entry of case details in the departmental module.
Goods and vehicles detained by flying squad units during transportation under the Uttar Pradesh Goods and Services Tax Act, 2017, gave rise to writ petitions before the Hon'ble High Court, Allahabad against detention orders. For monitoring disposed of and pending cases, a new H.C. Writ Status link has been created in the departmental MS Entry Module, and each flying squad unit must enter the prescribed particulars of every such writ petition.