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 A valid return within thirty days of ASMT-13 service causes the assessment to be deemed withdrawn; otherwise recovery and further penal steps may follow.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and other material; a valid return filed within thirty days of the ASMT-13 order causes the assessment to be deemed withdrawn.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The Chief Commissioner of State Tax has withdrawn ab-initio Circular No. 29/2019/GST, which provided clarifications on supply of Information Technology enabled Services (ITeS) under GST, in response to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.

Social Welfare Surcharge must be paid in cash on imports despite use of duty credit scrips; past debits preserved.
SWS is a distinct duty chargeable on imported goods and is not exempt under the FTP or Customs exemption notifications; it cannot be debited through duty credit scrips (such as MEIS/SEIS) and must be paid in cash going forward, though past debits of SWS in duty credit scrips will be permitted to stand without recovery.

Investment adviser registration in IFSC requires prescribed qualifications, certification, net worth and annual compliance audit for operating eligibility.
The guidelines require entities seeking Investment Adviser registration in IFSC to apply under the Investment Adviser Regulations, meet corporate-form and recognised-entity eligibility, submit prescribed fees and documentation (including recent net worth certification and credit score for overseas applicants), and provide services only to specified client categories. Ongoing compliance mandates professional qualifications, mandatory certification (domestic accreditation for advice on domestic securities), a specific net worth requirement with separate maintenance per activity and annual compliance audit by qualified professionals.

National Calamity Contingent Duty not excused by basic excise exemption; revenue recovery and litigation urged.
The Supreme Court held that exemption of basic excise or customs duty does not automatically exempt distinct additional levies; in absence of a specific exemption notification, National Calamity Contingent Duty, education cess and secondary and higher education cess remain payable. Field formations are directed to recover unpaid duties, treat NCCD as part of value for GST computation where applicable, and to contest adverse orders by appropriate appeals or petitions in consultation with standing counsel.

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.

SIMS registration: no duplicate registration required for SEZ-to-DTA supplies without processing; processing altering HS code requires registration.
If an import is registered under SIMS at the point of entry into SEZ/FTWZ, no additional SIMS registration is required when those goods are supplied to a DTA unit without processing; however, if manufacturing or processing in the SEZ/FTWZ changes the commodity classification at the eight digit HS Code level, the importer in the DTA must obtain SIMS registration for the transformed goods.

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.

Annual system audit requirement ensures independent IT controls assessment, documented non compliances and mandated regulatory reporting.
SEBI mandates an Annual System Audit for Market Infrastructure Institutions covering IT environment, governance, security, change control, business continuity and vendor/HR practices. Auditors must meet selection and rotation norms, be free of conflicts, have sector experience and CERT In empanelment. Audit reports must document findings with evidence, risk ratings, remediation plans and timelines, address previous open items, be placed before the Governing Board, and be submitted to SEBI within prescribed timelines along with an MD/CEO security declaration; follow on audits or verified Action Taken Reports are required as applicable.

Registration under Sea Cargo Manifest and Transhipment Regulations required; stakeholders must register on ICEGATE and begin dual-format testing.
Registration on the ICEGATE portal is mandatory for all stakeholder categories under the Sea Cargo Manifest and Transhipment Regulations to file prescribed messages; entity types must apply separately for each role. Some entities require officer approval while others receive auto approval; Other Notified Carriers must register a National Surety Bond and custodians must onboard to ICEGATE MFTP. During the interim testing phase stakeholders must submit manifests in both old and new formats, respond to officer queries online (with additional documents furnished manually), and begin test filings promptly after registration.

Customs tariff update requires use of new tariff lines in all import/export declarations and reassessment of pending entries.
From 01.01.2020 import/export declarations must use newly introduced valid Customs Tariff Headings (CTHs); the Customs EDI system now accepts only valid CTHs. Ex-bond BEs tied to old warehouse BEs must be filed with new CTHs when old headings are invalid. Advance/prior BEs pending for OOC filed before 01.01.2020 must be recalled and reassessed if CTHs change. Trade and officers must manually verify CTHs, notification application and PGA clearances for newly added tariff lines and report any discrepancies to the Joint Commissioner (EDI Section) at the provided email.