Eligibility extension for GST Practitioner exam allows later-enrolled applicants to register on the examination portal before portal closure.
Extension of registration eligibility permits additional GST Practitioner applicants who enrolled on the GST Network after the initial cut-off to participate in the scheduled confirmation examination, and directs administrators to open the examination portal for these newly eligible registrants to register within the announced registration window.

Extension of GST return due dates: affected district taxpayers granted deferred filing deadlines following cyclone disruptions
Extensions of due dates for filing specified GST returns are granted for taxpayers whose principal place of business is in Srikakulam district (Andhra Pradesh) and in eleven specified districts of Tamil Nadu. The relief covers GSTR-3B, GSTR-1 (monthly and quarterly) and GSTR-4 with separate deadlines for the two affected areas; GSTR-1 extensions are split by aggregate turnover eligibility. An extended schedule for GSTR-7 covering multiple months applies to all taxpayers. Formal notifications will follow.

Examination postponement for GST practitioner enrollment due to assembly elections; new examination date scheduled in December.
The Examination for Confirmation of Enrollment of GST Practitioners scheduled for 7.12.2018 has been postponed due to Assembly Elections in some states and rescheduled to 17.12.2018; the press release notifies candidates to note the revised date without altering eligibility or syllabus.

Funding of National Disaster Response Fund in GST era: consider cess, devolution and institutional mechanisms to finance mitigation.
The note addresses financing choices for the National Disaster Response Fund in the GST era, weighing instruments such as a cess on GST, Finance Commission devolution, NDRF/SDRF, CSR, multilateral funding, crowdsourcing and private investment; it highlights the need to assess GST's impact on state revenues, consider earmarking and conditionality to focus funds on mitigation versus relief, develop criteria for NDRF/SDRF sizing, explore insurance for risk transfer, pilot resilience models, and consider institutional mechanisms to integrate disaster mitigation into development expenditure.

Goods and Services Tax reform caused only temporary disruption to growth, with recovery and stronger expansion following, says finance minister.
The Goods and Services Tax implementation is characterised as a monumental tax reform whose disruptionary impact on growth lasted only two quarters, after which growth recovered to rates higher than the 2012-14 period. The finance minister also emphasised the need to reduce non-performing assets and strengthen the banking system to maintain market liquidity, noting that multiple remedial options and experiments are producing results.

Place of supply must match supplier invoice; incorrect invoice reporting may delay or prevent GST refunds.
UIN entities claiming GST refunds must report the place of supply in FORM GSTR-11 exactly as shown on the supplier's invoice because the place of supply determines whether CGST/SGST or IGST applies; incorrect invoice-level reporting, such as using the entity's registration state instead of the invoice's place of supply, may delay processing or lead to rejection of refund claims.

GST: a dual CGST/SGST regime with IGST, input tax credit continuity, and a compensation cess for states.
The document sets out the Indian GST design: a concurrent dual model with CGST and SGST on intra state supplies and an IGST levied by the Centre on inter state supplies to preserve uninterrupted input tax credit. It summarises the rate structure (5%, 12%, 18%, 28% with select exceptions), the compensation mechanism financed by a cess for transitional revenue protection of States, cross utilisation and settlement rules for ITC, and institutional arrangements centred on the Goods and Services Tax Council, CBIC administration and the GSTN IT platform.

GST practitioner confirmation exam required for enrolled practitioners: registration portal and syllabus set for computer based assessment.
The National Academy of Customs, Indirect Taxes and Narcotics is authorised to conduct a computer based confirmation examination for GST Practitioners under Rule 83; eligible practitioners who meet the five year enrolment criterion must register via the online portal, pay the prescribed fee, and pass a single bilingual paper on GST law and procedures with specified duration, marking scheme, qualifying marks, and a syllabus fixed as at the stated cutoff date.

GST revenue collections rise as IGST settlements and provisional transfers boost central and state receipts this month.
GST collections for October 2018 surpassed the one lakh crore mark, comprising CGST, SGST, IGST (including import IGST) and cess; substantial GSTR 3B filings for September were recorded. The Centre completed regular IGST settlements to CGST and SGST and implemented a provisional IGST settlement from central balances, yielding revised distributable receipts to the Centre and States. October revenue exceeded September collections and multiple States demonstrated significant growth in tax receipts.