Public sector undertaking supply exemption removes GST TDS coverage for inter-PSU supplies under the Assam notification.
An amendment to the Assam GST TDS notification excludes supplies of goods or services, or both, from one public sector undertaking to another public sector undertaking from the notification's operation, whether or not the undertakings are distinct persons. The exclusion applies with effect from 1 October 2018, and the notification is deemed to have come into force from 5 November 2018.

Input tax credit refund rules tighten export refund eligibility under specified exemption notifications and capital goods exceptions.
Amends the Assam Goods and Services Tax Rules, 2017 by substituting rule 89(4B) and rule 96(10) to regulate refund of unutilised input tax credit and refund of integrated tax on exports. The revised provisions limit refund eligibility where the claimant has received supplies or availed benefits under specified Assam, central tax, integrated tax, and customs exemption notifications, subject to stated exceptions for capital goods under the Export Promotion Capital Goods Scheme.

Export refund restriction under Assam GST is aligned with notified supplier benefits through amendment to rule 96(10).
Assam GST Rules, 2017 are amended by the Assam Goods and Services Tax (Eleventh Amendment) Rules, 2018, with effect from 23 October 2018. Rule 96(10) is substituted to regulate refund of integrated tax paid on exports by requiring that the claimant must not have received supplies on which the supplier has availed specified notified benefits.

Annual return filing extension for GST transitional period to address delayed electronic filing system and enable compliance.
The Order inserts an Explanation after sub section (2) of section 44 declaring that the annual return for the transitional period shall be furnished by an extended date to address delays in the electronic filing system. It frames the extension as a remedial measure under the removal of difficulties power and affirms that specified categories of registered persons are excluded from the annual return obligation as provided in the primary provision.

PSU-to-PSU supply exemption: supplies between public sector undertakings excluded from state tax notification, effective from October.
Inserts a proviso excluding the supply of goods or services from one public sector undertaking to another public sector undertaking, whether or not a distinct person, from the notification's application, creating an explicit inter-PSU supply exemption under the state tax notification and limiting the notification's scope with effect from the stated commencement date.

Meghalaya GST amendments revise definitions, reverse charge scope, composition thresholds, registration rules and ITC verification procedures.
The Ordinance amends definitions and institutional references, clarifies that services include facilitating securities transactions, revises taxable supply classification and adds Schedule III supplies. It expands Government power to notify recipients liable under the reverse charge mechanism, alters composition thresholds and eligibility, requires separate SEZ registration, allows suspension during cancellation proceedings, permits quarterly returns for notified classes, and inserts Section 43A prescribing procedures for furnishing outward supply details, recipient verification, ITC limits and joint liability for tax or wrongly availed credit. Sections 49-49B prioritise integrated tax utilisation before State tax.

Public sector undertaking supply carve-out inserted under Uttarakhand SGST notification for inter-PSU transactions.
An amendment to the Uttarakhand SGST notification inserts a proviso excluding supplies of goods, services, or both from one public sector undertaking to another public sector undertaking, whether or not they are distinct persons. The exclusion applies with effect from 1 October 2018 and operates as a specific carve-out from the earlier notification under the State GST framework.

GSTR-1 filing requirement: registered persons with principal place in Srikakulam district must file electronically by specified deadline.
The amendment requires registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh to furnish details of outward supplies in FORM GSTR-1 for the quarter July-September 2018 electronically through the common portal by the prescribed deadline, by inserting a proviso into paragraph 2 of Notification No. 43/2018-State Tax.

Appointment of Additional Commissioner (Appeals) to exercise appellate functions under the HPGST Act section 107.
The Governor, under the Himachal Pradesh Goods and Services Tax Act, 2017, has appointed Additional Commissioner of State Taxes and Excise (Grade I) and Additional Commissioner of State Taxes and Excise (Grade II) as Additional Commissioner (Appeals), authorising them to perform the appellate functions and responsibilities necessary to process and decide appeals under the Act's appellate framework.

Annual return deadline extended for affected registered persons due to delayed electronic filing system, permitting later submission.
The Order inserts an Explanation after sub-section (2) of section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019 to address the delayed availability of the electronic filing system, providing administrative relief to registered persons required to file annually under section 44(1).

Final return obligation: cancelled GST registrants permitted to file FORM GSTR-10 under notified extension by specified extended deadline.
Persons whose registration under the Assam GST Act was cancelled on or before 30th September, 2018 are notified as a class required to furnish the final return in FORM GSTR-10 by 31st December, 2018; the notification is issued under statutory powers and is deemed to have come into force from 26th October, 2018.

Handicraft registration exemption for casual taxable persons is limited by product categories, turnover threshold, PAN, and e-way bill compliance.
Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the conditions that the goods fall within the listed categories, the supplies are made by craftsmen predominantly by hand, the benefit of the specified integrated tax notification is availed, and the all-India aggregate value remains within the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138.

TDS compliance under Assam GST excludes specified Defence authorities, with Annexure-A offices remaining covered from the stated date.
Assam GST notification amends the TDS notification under section 51 by inserting a proviso excluding authorities under the Ministry of Defence from its application, except the authorities listed in Annexure-A and their offices. The amendment applies to persons covered by clause (a) of sub-section (1) of section 51 and operates with effect from 1 October 2018 for the specified Defence authorities and offices.

Tripura GST amendment expands reverse charge, alters composition thresholds and prescribes return and input tax credit procedures.
The Act amends definitions and schedules, expands reverse charge to notified recipient classes, revises composition thresholds and allows limited services by composition taxpayers, mandates separate SEZ registration and permits multiple registrations, and enables suspension during cancellation proceedings. It inserts section 43A creating a procedural framework on the common portal for supplier submission and recipient verification of outward-supply details and for availing input tax credit, including joint liability for supplier and recipient where details are furnished but returns are not filed, prescribed recovery safeguards, and limits on credit availed absent supplier details. It also prescribes utilisation order of input tax credit and adjusts return, invoice and refund rules.

Taxation law amendments expand dispute settlement, revise GST registration and input tax credit rules, and update return and refund procedures.
The West Bengal Taxation Laws (Amendment) Act, 2018 expands the settlement scheme under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 to cover arrear tax, penalty, late fee and interest disputes, broadens eligibility for pending cases, revises instalment and waiver provisions, and extends references to appeal, revision and review. It also makes extensive amendments to the West Bengal Goods and Services Tax Act, 2017 relating to definitions, supply, registration, return filing, input tax credit, reverse charge, refunds, detention periods, appellate pre-deposits and Schedule III exclusions.

Annual GST return deadline extended for the specified 2017-18 period; affected registrants must file returns by March 31, 2019.
The Order declares that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, invoking the State's power to remove difficulties due to the electronic filing system not being operational in time and applying to registered persons except specified exempt categories.

Reduced state tax on subsidised food distributions applies where supplier furnishes government certificate within prescribed period.
Concessional State tax applies on intra State supplies of food preparations in unit containers intended for free distribution under a Central or State Government approved programme, subject to the supplier producing, within five months of supply or such extended period as the jurisdictional commissioner allows, a certificate from an officer not below Deputy Secretary certifying the free distribution; tariff classification follows the First Schedule to the Customs Tariff Act for interpretation.

GST Practitioner examination requirement established; failure-to-pass timelines and electronic recovery of pre existing tax demands implemented.
The Punjab Rules are amended to require all enrolled GST Practitioners to pass a Computer Based Test conducted twice yearly by the designated national examination agency, with prescribed registration, fee, centres, syllabus, qualifying marks and provisions for attempts, disqualification for unfair means, and limited relaxation powers. The rules also create a mechanism to migrate unrecovered demands under prior laws into GST recovery through electronic upload of summaries in FORM GST DRC-07A, update or rectification via FORM GST DRC-08A, and recording in Part II of the Electronic Liability Register (FORM GST PMT-01), with specified templates, reconciliation and procedural notes.

Final return requirement extends deadline for taxpayers with cancelled registration to file Form GSTR-10 under Punjab GST rules.
Notification requires taxpayers whose registration under the Punjab GST framework was cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018; the measure is issued under the Punjab GST Act and Rules and is effective retrospectively from 26th October, 2018.

Furnishing undertaking requirement amended, replacing an application with an undertaking and altering the procedural compliance.
Corrigendum amends clause (b) of sub rule (4) of the Puducherry Goods and Services Tax (Thirteenth Amendment) Rules, 2018 by replacing the phrase "furnish an application to the effect" with "furnish an undertaking to the effect," thereby changing the procedural compliance from an application to an undertaking.