GST practitioner examination requirement imposed, with NACIN-administered CBT and qualifying criteria and attempts policy.
A qualifying examination for enrolled GST Practitioners is mandated, to be conducted by NACIN as a Computer Based Test of multiple-choice questions held twice yearly with online registration, fee payment, designated centers and a fifty percent pass mark; attempts, time-limits for passing, guidelines, disqualification for unfair means, result publication, and relaxation powers are prescribed. Separately, summaries of demands under existing laws are to be uploaded for recovery under GST via FORM GST DRC-07A and amended via FORM GST DRC-08A, with entries posted in Part II of the Electronic Liability Register (FORM GST PMT-01).

Time limit extension for FORM GST ITC-04: deadline extended to year-end for declarations covering the July-September period.
Extension is granted for furnishing FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent between job workers for the period July 2017 to September 2018, permitting submission of the declaration until 31st December 2018; this supersedes the earlier notification while preserving prior acts and omissions.

Final return filing extension: taxpayers with cancelled registration granted additional time to submit FORM GSTR-10.
The Central Government notifies that persons whose registration under the Central Goods and Services Tax Act was cancelled by the proper officer on or before 30th September, 2018 are the class of persons who shall furnish the final return in FORM GSTR-10 of the rules until 31st December, 2018, providing an extended compliance window under the statutory powers and applicable rules.

TDS exemption for defence audit authorities narrows withholding obligations, excluding specified controllers listed in Annexure A.
The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the scope of the earlier notification imposing TDS withholding obligations, thereby limiting withholding compliance to the controllers and offices enumerated in Annexure A.

Handicraft goods registration exemption with e-way bill compliance for casual taxable persons making inter-State taxable supplies.
Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the prescribed supply categories, the integrated tax notification condition, and the all-India aggregate turnover threshold. Persons covered by the exemption must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138 of the Central Goods and Services Tax Rules, 2017.

Exemption for inter-State handicraft suppliers: registration not required but PAN and e-way bill are mandated.
Exempts persons making inter-State taxable supplies of specified handicraft goods from the requirement to obtain registration, provided the all-India aggregate value of such supplies does not exceed the turnover threshold that triggers mandatory registration; applies to goods identified by referenced tariff entries and an enumerated Table of products with HSN codes. Such exempt persons must obtain a Permanent Account Number and generate an e-way bill in accordance with the rules; the notification supersedes an earlier notification.

Return filing deadline extended for FORM GSTR-3B for September, permitting electronic submission until 25 October.
Extension of the filing deadline for the monthly return in FORM GSTR-3B for September 2018: the Commissioner, on Council recommendations, provided that the return shall be furnished electronically through the common portal on or before 25th October, 2018 by inserting an additional proviso into Notification No. 34/2018.

Refund of Input Tax Credit allowed for inputs received under specified notifications; restricted where suppliers availed certain fiscal benefits.
Substituted rule 89(4B) permits refund of unutilised Input Tax Credit for zero-rated supplies where inputs were received under specified rate notifications or specified customs benefits, covering credit on those inputs and attributable other inputs or input services. Substituted rule 96(10) bars refund of integrated tax on exports where supplies benefited from specified rate notifications or where specified customs benefits were availed, except that receipt of capital goods under the Export Promotion Capital Goods Scheme does not disqualify the claimant.

Refund restriction on integrated tax for exports tied to suppliers availing specified government notification benefits.
The substituted rule 96(10) restricts refund eligibility for integrated tax on exports by excluding persons who have received supplies on which the supplier availed benefits under certain Government of India notifications; the amendment is deemed effective retrospectively.

Appellate Authority for Advance Ruling constituted for Union territories, specifying member composition and territorial jurisdiction.
Constitution of the Appellate Authority for Advance Ruling is notified for specified Union territories, listing for each territory two designated members-a senior Central Tax official and the Union territory tax/administrative officer-thereby establishing the composition and officials empowered to exercise appellate functions in respect of advance rulings; the notification takes effect on publication in the official Gazette.

Advance ruling authority constitution notified for Union territories, specifying members and commencement on Gazette publication.
Constitution of the Authority for Advance Ruling is notified for the Union territories of Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli and Daman and Diu, and Lakshadweep. The notification specifies the appointed Members for each Union territory and is issued under the Union territory Goods and Services Tax Act, the Central Goods and Services Tax Act, and the GST Rules. It comes into force on publication in the Official Gazette.

Electronic commerce operator collection duty: operators must collect a specified amount on inter Union Territory taxable supplies when they collect consideration.
Every electronic commerce operator not being an agent must collect an amount calculated on the net value of inter Union Territory taxable supplies made through it by other suppliers where the consideration is collected by the operator; the notification prescribes the applicable collection rate and an effective date for that obligation under the Union Territory GST framework.

Electronic commerce operator collection obligation requires operators to collect a small notified percentage on intra Union Territory supplies when they collect payment.
Every electronic commerce operator, not being an agent, is required to collect an amount at a notified small percentage of the net value of intra Union Territory taxable supplies made through it where the consideration is collected by that operator; the obligation relies on provisions of the Union Territory GST Act and the Central GST Act and came into force on 1 October 2018, with the originally stated rate later substituted.

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.