Special GST migration procedure lets taxpayers with provisional IDs obtain GSTIN by following prescribed application and mapping steps.
A special migration procedure allows taxpayers who hold only a Provisional Identification Number after incomplete REG-26 filing to apply in FORM GST REG-01 on the common portal, obtain a new GSTIN, ARN and access token, submit new and old identifiers to GSTN for mapping, and then use the old PID for first-time login to generate the registration certificate; registration is deemed effective from the stated retrospective date.

Exemption from IGST liability extended, prolonging temporary relief from payment under the relevant IGST provision.
Amends the Integrated Tax (Rate) notification to extend the temporary exemption from payment of tax under section 5(4) of the IGST Act, 2017 by substituting the date in paragraph 2 of the principal notification, thereby prolonging the period during which the relief from that IGST liability is available.

Exemption under section 9(4) CGST Act extended, deferring tax payment under central GST rules until revised date.
The amendment extends the exemption from payment of tax under section 9(4) of the Central Goods and Services Tax Act, 2017 by substituting the earlier cutoff date in Notification No. 8/2017 - Central Tax (Rate) with a later date, thereby extending the period during which the specified central GST levy is not payable.

Extension of UTGST exemption postpones the notified cut-off date, maintaining relief under the relevant notification.
The Central Government amends Notification No. 8/2017-Union Territory Tax (Rate) by substituting the previously specified cut-off date with a later date, thereby deferring the expiry of the existing UTGST exemption established by the principal notification and its prior amendments; the change is made under the government's power to amend rate notifications and is published as Notification No. 22/2018 in the Gazette.

Compensation cess corrigendum corrects published wording, replacing a phrase to amend the notification text.
Corrigendum to the Compensation Cess (Rate) notification replaces the phrase "and no" with "and" at the specified Gazette location, constituting a ministerial textual correction to the published Notification No. 2/2018-Compensation Cess (Rate) and referencing the principal Notification No.1/2017-Compensation Cess (Rate).

Extension of GSTR-6 filing deadline grants Input Service Distributors additional time to furnish returns under CGST rules.
The Commissioner extends the time for furnishing FORM GSTR-6 by Input Service Distributors for the periods July 2017 to August 2018 until 30 September 2018, issued under powers conferred by the Central Goods and Services Tax Act; the notification supersedes an earlier notification of 31 May 2018 while saving prior actions or omissions.

Concessional IGST rates for specified handicraft goods; reduced integrated tax applies to listed items, subject to later amendments.
Exempts inter state supplies of specified handicraft goods from IGST to the extent that tax exceeds the reduced rates listed in the notification, relying on powers under the IGST Act and the GST Council recommendation; provides a detailed tariff table identifying eligible chapters, headings and descriptions of handicraft goods and specifies concessional rates for each listed category, while defining "handicraft goods" and recording later substitutions and amendments that modify item descriptions and rate applicability.

Input tax credit restriction: accumulated ITC on specified goods disallowed after the prescribed cut-off and unutilised balances lapse.
The amendment inserts a proviso excluding application of the notification to input tax credit accumulated on supplies of the goods listed at serial numbers 1-7 where supplies are received on or after 1st August, 2018; and provides that accumulated input tax credit remaining unutilised after payment of tax for and up to July, 2018, on inward supplies received up to 31st July, 2018, shall lapse.

Concessional CGST rate for handicraft goods limits central tax on specified intra state supplies to lower slab.
Exempts intra state supplies of specified handicraft goods from central tax to the extent tax exceeds the concessional rates set in the Table, defining handicraft goods as predominantly hand made items with distinctive ornamentation or cultural features. The mechanism applies by reference to tariff items and descriptions in a prescribed Table that lists categories of handicrafts and their concessional CGST rates; the notification is effective on the stated commencement date and subsequent notifications have amended certain tariff entries and rates, including a value threshold for shawls.

Concessional UTGST rate for specified handicraft goods reduces union territory tax on intra state supplies to notified levels.
Prescribes concessional UTGST rates by exempting intra state supplies of specified handicraft goods from UTGST to the extent the tax exceeds the notified rates; eligibility is determined by tariff classification and a descriptive definition of "handicraft goods," and the Table lists the covered tariff items, descriptive goods labels and corresponding concessional rates, with amendments to entries permitted by subsequent notifications.

Input tax credit restriction: accumulated credit on specified goods for later supplies excluded and unutilised balances will lapse.
The amendment inserts a proviso excluding application of the rate notification to input tax credit accumulated on supplies of specified goods received on or after the effective date, and provides that any accumulated input tax credit relating to those goods which remains unutilised after adjustment against tax liabilities for and up to the month before the effective date, for inward supplies received up to the last day before that date, shall lapse.

Input tax credit restriction: accumulated credits for specified goods lapse after the prescribed utilisation cut off.
Amendment inserts a proviso into Notification No.5/2017 excluding input tax credit on supplies received on or after 1st August, 2018 for goods listed at serial numbers 1-7 (including 6A-6C), and provides that accumulated input tax credit balances unutilised after payment of tax for and up to July 2018 on inward supplies received up to 31st July 2018 shall lapse.

IGST exemptions expanded for specified natural materials, sanitary products, coir compost and clarified rupee note sales to government.
Amendment to the IGST Schedule inserts and substitutes serial entries to create specified tariff classifications and exemptions: adding sal leaves and related materials, vegetable materials for broom manufacture, deities and goods of stone/marble/wood and goods of specified natural leaves/grass, khali dona, de-oiled rice bran under heading 2306 (with explanatory temporal application), coir pith compost subject to brand-right conditions, sanitary towels/napkins/tampons under defined tariff lines, rakhi (excluding Chapter 71), and clarifying rupee notes or coins sales to Reserve Bank of India or the Government of India.

Compensation cess amendment inserts nil cess entries for coal washery rejects and fuel cell motor vehicles, creating specific cess carve-outs.
Amendment to the compensation cess schedule inserts two nil cess entries: coal rejects supplied by a coal washery where compensation cess has been paid and input tax credit has not been availed, and fuel cell motor vehicles; both entries are added to the Schedule and the notification specifies the date of coming into force.

UTGST rate amendments expand exempted goods list and revise item classifications, changing tariff entries and effective application.
Amendments to the UTGST rate schedule insert and substitute specified tariff entries to add natural-fiber and handicraft materials, vegetable materials for broom manufacture, deities and goods of specified leaves, khali dona, coir pith compost subject to branding conditions, sanitary products, rakhi (excluding Chapter 71 items), and replace entries for de-oiled rice bran and rupee notes or coins sold to government entities, thereby modifying classifications and exemptions under the UTGST schedule.

IGST rate amendments reclassify and refine tariff entries to align goods with revised rate schedules and exceptions.
Amendments revise classification and scope of tariff entries across four IGST rate schedules by inserting new serial numbers, substituting and omitting descriptions and adding bracketed exceptions or scope clarifications to align specified goods with the applicable rate categories, and include an express commencement clause for the changes.

CGST rate schedule amendments add specific goods and conditional exemptions, altering taxable entries and effective implementation.
Amendment to the CGST rate Schedule inserts and substitutes specific tariff entries and exemption descriptions, adding goods such as sal and similar leaves, vegetable materials for broom manufacture, deities of stone/marble/wood, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), and substitutes entries for de-oiled rice bran and rupee notes or coins sold to the Reserve Bank of India or the Government of India; it also establishes conditional exemption criteria for coir pith compost and specifies the effective implementation date.

GST rate amendment: broad reclassification and rate adjustments across schedules altering taxable classifications and applicability nationwide.
Amendment implements Council recommendations by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods and adjust applicable central tax rates. It adds new serial numbers, revises column entries and creates exclusions to clarify which supplies fall within particular rate brackets (for example, distinguishing ethyl alcohol for blending), thereby establishing the operative classification and rate framework effective the day after publication.

Definition of business narrowed: government and local authorities' activities as public authorities excluded from IGST notification scope.
Inserts an Explanation into Notification No. 8/2017 clarifying that, for the purposes of item (vi) against serial number 3 in the Table, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; the amendment takes effect from 27th July, 2018.

GST rate amendment reclassifies tariff entries and adjusts schedule coverage, changing commodity classifications and operative date.
Amendment revises the Union Territory GST rate notification by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods and adjust coverage and threshold language, and specifies the operative commencement date for these changes.