Due date extension for e-commerce statement filing granted to accommodate registration portal difficulties under removal of difficulty.
The Governor, invoking the power to remove difficulties, ordered that operators who collected amounts but could not obtain registration because of technical problems on the common portal shall be permitted to furnish the electronically prescribed statement in FORM GSTR-8 for October, November and December 2018 by the revised due date of 31st January, 2019, thereby adjusting the statutory ten day post month filing requirement for those months.

Classification of printing of pictures confirmed as photographic processing services, attracting the applicable GST rate under that classification.
Printing of pictures, including colour printing from film or digital media, enlargements and reprints, is classified under Photographic and videographic processing services (998386) and not under Printing and reproduction services of recorded media (998912); therefore it attracts the GST rate applicable to photographic and videographic processing services, and misclassification under the printing category is incorrect.

Immunity from tax: Services supplied by specified international financial institutions are GST-exempt, limited to the institutions themselves.
The enabling statutes grant broad tax immunity to certain international financial institutions, exempting their services from GST and absolving them of obligations to pay, withhold or collect taxes; this GST exemption applies only to services provided directly by those institutions and does not extend to entities appointed by or acting on their behalf.

Input tax credit entitlement extended beyond the usual deadline, with matching and rectification windows also extended for affected invoices.
The order permits registered persons to claim input tax credit for supplies made in 2017-18 after the usual September return deadline and until the return due date for March 2019, provided the supplier uploaded the relevant details by the March 2019 details deadline; it also permits rectification of errors or omissions in furnished details after the September deadline until the March 2019 details filing deadline, including the January-March quarter.

International financial institution tax immunity: services by ADB and IFC exempt from GST, excludes agents or contractors.
Services supplied directly by the Asian Development Bank (ADB) and the International Finance Corporation (IFC) are exempt from GST by virtue of statutory immunities that make the institutions and their authorised operations immune from taxation and from obligations to collect or withhold tax. The exemption applies only to services provided by ADB and IFC and does not extend to entities appointed by or acting on their behalf.

GST exemption for educational institutions: long-duration IIM programmes qualify for exemption while short executive courses remain taxable.
Applicability of GST on IIM programmes depends on educational-institution status under the IIM Act; long-duration programmes leading to law-recognised qualifications recommended by the Board of Governors are exempt from GST, whereas short-duration executive programmes that award only participation certificates are taxable. The circular explains transitional positions, allows selection of the more beneficial exemption where two applied, and supplies representative lists of exempt and taxable programmes.

GST exemption for educational services: long duration degree programmes at designated institutes qualify, short executive courses remain taxable.
Services by IIMs to students enrolled in long duration programmes (one year or more) that confer degrees or diplomas recognized by law are exempt from GST under the educational institution exemption; short duration executive or need based programmes awarding only participation certificates are taxable. Transitional treatment: only three specified programmes were exempt for the 1 July 2017-30 January 2018 period; both the specific and general exemptions were available during 31 January 2018-31 December 2018, with the more beneficial notification claimable. Corresponding IGST/UTGST/SGST entries are similarly clarified.

TDS on salaries: employers must deduct tax at prescribed rates, require PAN, remit deposits and file quarterly statements.
Employers and persons responsible for paying salaries must deduct income-tax on estimated salary income for the financial year at rates notified by the Finance Act, 2018, applying age-based slabs, surcharge and a health and education cess; employers may opt to pay tax on perquisites, must obtain prescribed evidence for exemptions and deductions (including PAN, Form 12BA/12BB), file quarterly TDS statements electronically, issue Form 16 via TRACES, timely deposit TDS or face interest, penalties and prosecution for non-compliance.

Annual return filing extension under Section 172 allows postponed submission of FY 2017 18 annual returns.
Because the electronic system for furnishing annual returns for 1 July 2017 to 31 March 2018 was not operational and difficulties arose, the Governor of Haryana, under the removal of difficulty provision, ordered an extension of the due date for filing annual returns (GSTR-9, GSTR-9A and GSTR-9C) for that period to a later prescribed date to permit electronic submission.