Tax collection at source by electronic commerce operators required for intra-State taxable supplies; rate fixed by central notification.
Every electronic commerce operator, not being an agent, must collect tax at source on the net value of intra State taxable supplies made through it where the operator collects the consideration; the obligation is imposed under section 52(1) of the Central Goods and Services Tax Act and the notified rate has been subsequently substituted by a later notification.

Government ownership requirement clarified for exemption eligibility, defining qualifying ownership and ownership chain.
Clarificatory amendment to Notification No. 9/2017 adds an Explanation to entry 43 specifying that, for the exemption, the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union territory, thereby defining the qualifying government ownership and permissible ownership chain for the exemption.

Government ownership threshold clarified: majority-owned entities qualify for the specified tax exemption under amended notification.
The Explanation inserted into Notification No.12/2017 clarifies that, for the purpose of the exemption, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.

Government ownership threshold clarifies exemption eligibility for entities owned directly or through wholly owned entities.
Notification No.23/2018 inserts an Explanation into Notification No.12/2017 (Table, serial 41, column (3)) clarifying that for the stated exemption the Central Government, State Government or Union territory must have fifty per cent or more ownership in the entity, directly or through an entity wholly owned by such government, thereby defining the ownership condition for exemption eligibility.

Tax collection at source requires electronic commerce operators to collect TCS on inter State taxable supplies when they collect payment.
Every electronic commerce operator, not being an agent, shall collect tax collection at source on the net value of inter State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the operator.

Extension of time for FORM GST TRAN-1 submissions; deadline extended for registrants affected by portal technical difficulties.
The Commissioner, exercising power under the rule enabling extension of time and on the Council's recommendation, extends the period for submitting FORM GST TRAN-1 for a class of registered persons who could not file by the due date due to technical difficulties on the common portal, providing administrative relief by setting a new cut-off for eligible submissions.

Tax Collection at Source under the CGST Act activated, bringing Section 52's commencement into force from the appointed date.
The Central Government has appointed the commencement date for Collection of Tax at Source under the CGST framework, declaring the provision that governs tax collection at source to come into force on the appointed date by notification issued under powers conferred by the Act.

TDS under Section 51: obligation to deduct on payments to specified government bodies, PSUs, and registered scrap buyers.
The notification appoints the date from which specified persons must deduct tax at source on payments to suppliers: government-established authorities and boards with majority participation, government-established societies, public sector undertakings, and later included registered recipients of metal scrap. It also sets carve-outs excluding certain defence authorities, excludes supplies between public sector undertakings, and generally excludes supplies between specified persons except for the metal scrap recipient category; subsequent notifications amended these scope and exclusion provisions.

Reconciliation Statement requirement aligns audited accounts with annual GST return, prescribing reconciliation tables and auditor certification.
Form GSTR-9C prescribes a GSTIN wise reconciliation statement aligning audited annual financial statements with the Annual Return (GSTR-9). It requires tabulated reconciliation of gross and taxable turnover (with prescribed add backs and deductions), rate wise tax liability and tax paid (including interest, late fee and penalty), and Input Tax Credit (including prior year and subsequent year adjustments and expense mapping). The auditor must recommend additional liabilities arising from unreconciled items and provide certification with prescribed annexures and declarations.

Extension of TRAN-1 filing deadline permitted by Commissioner for portal technical issues; TRAN-2 filing window extended accordingly.
Empowers the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 for registered persons prevented by common-portal technical difficulties, with extensions limited to a final date of 31 March 2019; persons so extended may submit FORM GST TRAN-2 by 30 April 2019. Also amends rule 142 to add an additional statutory reference expanding the rule's applicability regarding enforcement or recovery consequences.

Extension of GSTR-3B deadline for newly migrated GSTIN holders permits electronic submission of specified-period returns by new deadline.
Amends notification 34/2018 to provide that the return in FORM GSTR-3B to be filed for the period from July 2017 to November 2018 by taxpayers who obtained GSTIN under the migration notification shall be furnished electronically through the common portal on or before the extended deadline.

Extended filing deadline for GSTR-3B returns for newly migrated taxpayers: returns to be furnished by end of December.
Amendment inserts a proviso in specified Central Tax notifications granting taxpayers who obtained GSTIN via the migration notification an extension to furnish FORM GSTR-3B electronically through the common portal for the relevant period, with returns to be furnished by the last day of December.

Extension of GSTR-3B filing deadline: newly migrated GSTIN taxpayers must file returns electronically by the extended due date.
The notification amends prior central tax notifications to require that taxpayers who obtained GSTIN under notification No. 31/2018 must furnish FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018 by the extended due date specified in the inserted proviso.

Extension of GSTR 1 filing deadlines for high turnover taxpayers, imposing staggered monthly cutoffs and localized deadline relief.
Extends time limits for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above 1.5 crore: July 2017-September 2018 filings extended to 31 October 2018; October 2018-March 2019 filings to the eleventh day of the succeeding month. Taxpayers obtaining GSTIN under the relevant notification have filings for July 2017-February 2019 extended to 31 March 2019. District-specific electronic filing deadlines and an explicit extension for March 2019 to 13 April 2019 are also prescribed; related return time limits will be notified later.

Extended filing deadline for GSTR-1 for small taxpayers permits quarterly outward supply returns to be filed by revised dates.
The Central Government extends final due dates for FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, requiring quarterly furnishing of outward supply details for periods from July-September, 2017 through January-March, 2019 with specified staggered deadlines, including localized electronic filing extensions for Kerala, Kodagu, Mahe and Srikakulam, and an extended electronic filing date for taxpayers who obtained GSTIN under a later notification; related monthly return time limits for July 2017 to March 2019 will be notified subsequently.

Extension of declaration period for FORM GST ITC-01 grants eligible CMP-04 filers additional time to submit the form.
Extension of time is granted for submission of FORM GST ITC-01 to registered persons who filed FORM GST CMP-04 during the specified March filing window, with the extended deadline running from the date of publication of the notification in the Official Gazette.

Late fee waiver for GSTR returns granted for specified taxpayers due to filing-process or portal errors.
Central Government waives late fee under the Central Goods and Services Tax framework for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for any tax period from 1 January 2018 to 23 January 2018.

Extension of time for filing FORM GST ITC-04 declarations for job-worker transfers, deadline administratively extended for affected filings.
Extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers for the period July 2017 to June 2018, permitting these declarations to be filed until the 30th day of September, 2018, and superseding the earlier notification governing the filing timeline.

Drop of cancellation proceedings allowed where pending returns are filed and tax, interest and late fee paid; CGST rules amended.
The Eighth Amendment to the CGST Rules inserts a proviso in rule 22(4) requiring the proper officer to drop registration-cancellation proceedings and issue FORM GST REG-20 where the taxpayer files all pending returns and pays tax, interest and late fee; permits input tax credit under rule 36(2) when specified invoice particulars are present even if other particulars are missing; recognises supplies in batches or lots in rule 55 and EWB-01; revises the definition of Adjusted Total Turnover; restricts export refund eligibility under rule 96(10); requires bill of entry details on EWB-01 for imports; and substitutes detailed forms including REG-20, ITC-04, GSTR-9 and GSTR-9A.

Quarterly GSTR-1 filing deadline set for specified Kerala, Kodagu and Mahe taxpayers via the common portal.
The notification amends a prior GST notification to require that registered persons in Kerala, those with principal places of business in Kodagu district (Karnataka), and those in Mahe (Puducherry) must furnish FORM GSTR-1 for the July-September 2018 quarter electronically through the common portal by the prescribed deadline.