Form GSTR-1 filing deadlines extended for specified Kerala, Kodagu and Mahe taxpayers for specified months.
The amendment mandates electronic furnishing of FORM GSTR-1 for July and August 2018 through the common portal by specified deadlines in October 2018 for registered persons in Kerala, registered persons with principal place of business in Kodagu district (Karnataka), and registered persons with principal place of business in Mahe (Puducherry), by inserting a proviso into the earlier notification under the CGST Act.

Extension of GSTR-3B filing deadlines: specified taxpayers in Kerala, Kodagu and Mahe given additional time to file.
The amendment mandates that returns in FORM GSTR-3B for July and August 2018 for registered persons in Kerala, registered persons whose principal place of business is in Kodagu district (Karnataka), and registered persons whose principal place of business is in Mahe (Puducherry) shall be furnished electronically through the common portal by the specified extended dates in October 2018.

Extension of GSTR-3B filing deadline: July return may be filed electronically through the common portal by the notified extended date.
The Central Government amended Notification No. 34/2018 Central Tax (10th August 2018) by inserting a proviso allowing the return in FORM GSTR-3B for July 2018 to be furnished electronically through the common portal by the newly specified extended date, as published in Notification No. 35/2018 Central Tax dated 21st August, 2018.

Standing Committee under CGST Rules constituted to coordinate consumer protection and related regulatory functions among departmental representatives.
Order constituting a Standing Committee under sub rule (4) of rule 97 of the CGST Rules, 2017 read with Section 168 of the CGST Act, 2017 to coordinate consumer protection and related regulatory functions under GST. The Committee's membership is specified: Secretary, Department of Consumer Affairs (Chairman); Secretary, Department of Expenditure or Financial Adviser (Vice Chairman); senior officials from CBIC including Member (GST); representatives from Rural Development, FSSAI, Information and Broadcasting, Higher Education, BIS; and the Additional Secretary/Joint Secretary in charge of the Consumer Welfare Fund as Member Secretary.

Due dates for GSTR-3B returns established, with specified jurisdictional extensions and mandatory electronic payment timing.
Prescribes that FORM GSTR-3B returns for July 2018-March 2019 are to be furnished electronically through the common portal generally by the twentieth day of the succeeding month, subject to specified provisos extending or altering deadlines for certain months and specified jurisdictions; taxpayers newly allotted GSTINs for a transitional filing period are required to furnish returns by a consolidated final date; and tax liabilities shown in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger no later than the last date for furnishing the return.

GSTR-1 filing deadlines for small taxpayers set for transitional quarterly compliance and specified submission windows.
Notifies that registered persons below the aggregate turnover threshold shall follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1 for the transitional period July, 2018 to March, 2019, prescribing specific submission windows for each quarter, providing an extended electronic filing date for certain localities for the first quarter, and stating that monthly return time limits for the period will be notified subsequently.

GSTR-1 filing due date extension for high-turnover taxpayers: monthly returns to be filed by the succeeding month's eleventh day.
Extension of time is prescribed for furnishing FORM GSTR-1 by registered persons above the notified turnover threshold, permitting monthly GSTR-1 filings for July 2018 to March 2019 to be furnished by the eleventh day of the succeeding month. The Commissioner issued the extension under the Central Goods and Services Tax Act, 2017, with specified localized exceptions for July and August 2018 and an undertaking that time limits for related returns will be notified later.

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.

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.

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 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 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.

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.