Non-filing of GST returns triggers GSTR-3A notice, best judgment assessment and potential recovery if returns remain unfurnished.
Procedure requires system reminders pre- and post-due date; issue FORM GSTR-3A five days after due date requiring return within fifteen days; if still unfurnished, make best judgment assessment under section 62 and issue FORM GST ASMT-13 and upload FORM GST DRC-07. Officer may use GSTR-1, GSTR-2A, e way bills, inspection or other information for assessment. A valid return within thirty days of ASMT-13 service deems the assessment withdrawn; otherwise recovery and further proceedings may follow. Provisional attachment and cancellation of registration may be used in appropriate cases.

Best judgment assessment: officers may assess tax liability of return non filers after notice if returns remain unfurnished.
A system of reminders and alerts must precede statutory action; issuance of FORM GSTR-3A requires the taxpayer to furnish the return within fifteen days. If the return remains unfurnished, the proper officer may proceed to make a best judgment assessment in FORM GST ASMT-13 using available data (including GSTR I, GSTR 2A and e way bill information), upload the summary in FORM GST DRC07, and levy interest and penalty. A valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn; otherwise recovery and further enforcement may follow.

Notice to return defaulters triggers best judgement assessment and recovery measures if the return remains unfurnished.
A prescribed sequence addresses non-filing of returns: send pre-due reminders and immediate post-due notifications; issue FORM GSTR-3A requiring return within fifteen days; if not complied with, make a Best Judgment Assessment under section 62 in FORM GST ASMT-13 using available data sources and upload the summary in FORM GST DRC-07; if a valid return is filed within the statutory period after assessment the order is deemed withdrawn, otherwise initiate recovery and possible cancellation of registration, with provisional attachment available in deserving cases.

Re-assessment of Bills of Entry linked to appellate modification before refund claims for excess duty can be processed.
Re-assessment of Bills of Entry for refund of excess duty is to follow the final outcome of the appellate process. A refund claim under Section 27 cannot be entertained unless the assessment or self-assessment is first modified through the appropriate proceedings, and re-assessment must be made in accordance with the appellate order. The concerned groups are directed to re-assess the Bill of Entry as per the appellate authority's direction, and consequential refund is to be handled by the Refund Section. Suo motu re-assessment by the group is not to be done in such cases.

Minor investment guardian rules require updated KYC and bank details and suspension of systematic instructions until majority.
Payments for investments in a minor's mutual fund account must come only from the minor's bank account or a joint minor guardian account; on majority the investor must provide updated KYC and bank details and transactions are suspended until status is updated. AMCs must suspend SIP/STP/SWP standing instructions on attainment of majority and employ image based processing, common transmission and NOC forms, a uniform document set and a standard unclaimed funds process for transmission claims, with AMFI prescribing mandatory templates and procedures.

Commercial Paper listing framework: allows limited review unaudited stub period financials with required disclosures and consolidation reporting option.
Amendments allow listed issuers compliant with SEBI LODR and issuers with outstanding Commercial Paper compliant with Annexure II to file unaudited financials with limited review for a stub period, subject to disclosures including risk factors. Issuers required to prepare financials for consolidation into a parent's consolidated results may submit either the prescribed standalone financial results or the quarterly results prepared for consolidation. The circular is issued under SEBI authority and posted on SEBI's website.

Private placement: InvITs must file draft placement memorandum through a merchant banker with prescribed disclosures and due diligence.
InvITs issuing units by private placement and proposing to list must file a draft placement memorandum with the Board and stock exchange(s) through a registered merchant banker at least thirty days prior to opening; the draft must include Schedule III disclosures and be accompanied by a Form A due diligence certificate, the Board will issue observations within fifteen working days counted from the latest of several specified events, and the merchant banker must incorporate comments and provide a Form B due diligence certificate before final filing.

Revisional Authority procedure under GST revision powers is set for screening, referral, and headquarters processing of cases.
Procedure was prescribed for referring revision matters to the Revisional Authority under section 108 of the Uttar Pradesh SGST Act/CGST Act. The Commissioner, Commercial Tax, Uttar Pradesh was stated to be the Revisional Authority, empowered to examine subordinate orders that are erroneous, prejudicial to revenue, illegal, improper, or based on omitted material facts, and to stay, modify, enhance, or annul such orders after hearing the affected person. The instruction also set out the circumstances in which revision would not be exercised and created a zonal screening committee and headquarters-level processing mechanism for revision proposals.

Extension of time for responses to section 142(1) notices under the e-assessment scheme, aligning deadlines with notice timelines.
The order extends the deadline for furnishing responses to notices under section 142(1) issued up to 24.12.2019 by the National e-Assessment Centre, allowing submission until 10.01.2020 or the date specified in the individual notice, whichever is later, to facilitate compliance with the E-assessment Scheme.

Due date extension for income-tax returns in Jammu and Kashmir and Ladakh extends filing deadline and deems late filings timely.
CBDT, exercising its executive order powers and modifying prior orders, extends the due date for filing income-tax returns and tax audit reports for all categories of assessees in the Union Territories of Jammu and Kashmir and Ladakh to 31st January, 2020. It also deems returns and audit reports filed after 30th November, 2019 until issuance of the order to have been filed within the original due date, relief granted in view of reported internet service disturbances in affected areas.

Grievance redressal committees established for GST taxpayers to resolve procedural and IT grievances promptly and transparently.
Establishment of Grievance Redressal Committee at Zonal/State level co-chaired by Central and State tax heads, including representatives of trade, tax professionals, GSTN and nodal IT officers. Committees have two-year terms, meet at least quarterly, examine and resolve taxpayer grievances (procedural and IT), refer policy matters to the GST Council Secretariat/CBIC Policy Wing and IT issues to GSTN, and must report quarterly. GSTN will develop a portal to record grievances and publicly display resolution status; co-chairs and nodal officers are responsible for timely updates.

Stewardship responsibilities for institutional investors: mandatory code requires policies on monitoring, conflicts, intervention, and voting.
All mutual funds and all categories of alternative investment funds investing in listed equities must implement a mandatory Stewardship Code requiring a publicly disclosed comprehensive policy on monitoring, engagement, voting, conflicts of interest, intervention and periodic reporting; the Code mandates conflict management procedures, calibrated monitoring (including ESG and insider trading safeguards), clear escalation and intervention mechanisms, a detailed voting and disclosure framework (including proxy adviser use and rationale for votes), and periodic public reporting to clients and beneficiaries.

Statement of Deviation or Variation for proceeds of public, rights, preferential issues and QIPs must follow SEBI's Annex A format quarterly.
Listed entities must submit a standardized Statement of Deviation or Variation in the Annex A format quarterly, describing deviations in use of proceeds and category-wise variations between projected and actual utilisation, reviewed by the audit committee (or Board if no audit committee), with committee comments and any auditor remarks filed with stock exchanges; disclosures are required until proceeds are fully utilised and must accompany quarterly financial results within prescribed timelines.

Radiation Portal Monitors compliance extended; non-compliant ports to be derecognised for import of un-shredded metallic scrap.
DGFT extends the deadline for installation and operationalisation of Radiation Portal Monitors and Container Scanners at designated sea ports to 31.03.2020; ports failing to comply by that date will be derecognised for the import of un shredded metallic scrap effective 01.04.2020.

Best judgment assessment for return non-filing may follow notice; subsequent valid return can withdraw the assessment.
Where a registered person fails to furnish a statutory return, issue FORM GSTR-3A electronically requiring return within fifteen days; if the return remains unfurnished the proper officer may make a Best Judgment assessment and issue FORM GST ASMT-13, upload the summary in the recovery form, and rely on outward supply statements, auto populated data, e way bills or inspection material. A valid return filed within the prescribed cure period after service of the assessment order will deem the assessment withdrawn; otherwise recovery and protective measures including provisional attachment and registration cancellation may follow.

Custodian appointment for CFS imports and exports renewed, subject to compliance and review rights.
M/s Navkar Corporation Ltd.-I is appointed as Custodian for imported and export cargo at its Container Freight Station and its appointment as Customs Cargo Service Provider is renewed under Regulation 10 of the Handling of Cargo in Customs Areas Regulations, 2009, subject to compliance with the Customs Act, HCCA Regulations and related orders; the tenure is five years from 10.11.2019 but is coterminous with the CCSP's AEO status or five years whichever is earlier, and the Commissioner may review the appointment for non compliance.

GST registration base expansion through Paytm third-party data drove field verification and eligibility assessment of traders.
Enhancement of the GST registration base was pursued through collection and analysis of third-party data from Paytm. The data was divided into Sheet A for business entities with no PAN or GSTIN in the database, and Sheet B for entities with PAN available but no GSTIN. Field teams were directed to conduct on-site verification, assess business status, record the Paytm reference in online formats, and avoid repeat visits where earlier departmental visits had already been made.

Withdrawal of circular rescinds prior clarifications on information technology enabled services to ensure uniform GST implementation.
The Commissioner of State Tax, Assam, has withdrawn ab-initio Circular No. 61/2019-GST, which provided clarifications on supply of Information Technology enabled Services under GST, following numerous representations about its implications; the withdrawal is effected under the Commissioner's statutory powers to ensure uniform implementation and is deemed issued on 4th December, 2019.

Job work services clarified: processing of goods belonging to another registered person falls under job work; other manufacturing services differ.
The circular clarifies that item (id) under heading 9988 applies only to job work as defined (treatment or processing of goods belonging to another registered person), while item (iv) excludes those services and instead covers manufacturing services on physical inputs owned by persons other than the registered owners; the note is clarificatory and implementation issues may be raised with the Commissioner.

GST refund process now fully electronic via FORM GST RFD-01 with ARN, PFMS bank validation and single disbursement.
From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities.