Final return deadline extended for taxpayers with cancelled registrations to permit filing of FORM GSTR-10 by specified date.
Extension of time is provided to taxpayers whose registration under the Jammu and Kashmir Goods and Services Tax framework was cancelled on or before 30th September, 2018, permitting them to furnish the final return in FORM GSTR-10 until 31st December, 2018, pursuant to powers under the Act and relevant rules and on the Council's recommendation.

GST Practitioner examination requirement instituted; NACIN to conduct exams and prescribe registration, syllabus and pass criteria.
A mandatory Computer Based Test for GST Practitioners conducted by NACIN is prescribed: biannual exams, online registration and fee, designated centres, a two year pass period with transitional extension, unlimited attempts within that period, MCQ bilingual paper without negative marking, fifty per cent qualifying marks, guidelines and disqualification for unfair means, result declaration within one month and a procedure for representations; additionally, a mechanism to recover demands under existing laws through prescribed electronic summaries and updates to the Electronic Liability Register and several amended forms and instructions is introduced.

Annual return filing deadline extended for the initial GST period; returns must be furnished by the new statutory deadline.
An Explanation is inserted after sub-section (2) of Section 44 declaring that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, addressing delays in the electronic return system and extending the statutory filing deadline under Section 44.

Annual return filing deadline for the initial tax period is extended to accommodate electronic system operationalisation.
Annual return filing for the period from 1 July 2017 to 31 March 2018 is required electronically on or before 31 March 2019. The extended timeline applies to eligible registered persons required to furnish annual returns, excluding Input Service Distributors, persons paying tax under tax-deduction or tax-collection provisions, casual taxable persons and non-resident taxable persons. The extension takes immediate effect.

Annual return filing deadline extended for initial GST period due to delayed electronic system, new deadline prescribed.
An Explanation is inserted after sub-section (2) of section 44 of the Nagaland GST Act declaring that the annual return for the initial GST period, which could not be filed due to the electronic filing system not being operational, shall be furnished by an extended date, thereby formalising an administrative extension of the filing timeline under the Order made under section 172.

Annual return deadline extension permits registered taxpayers to file previously delayed annual returns due to electronic system rollout.
The Order inserts an Explanation into the annual-return provision 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, addressing filing difficulties caused by delayed operationalisation of the electronic filing system and preserving the existing exclusions for certain classes of registered persons.

GST practitioner examination requirement instituted; NACIN to conduct CBT with qualifying criteria and electronic recovery workflow.
The amendment inserts Rule 83A mandating that enrolled GST Practitioners pass a NACIN conducted computer based examination with specified registration, fee, scheduling, centre selection, attempt limits, candidate guidelines, unfair practice sanctions and result/representation procedures; Annexure A prescribes the paper pattern and GST syllabus. It also inserts Rule 142A and new forms FORM GST DRC 07A and DRC 08A to enable uploading of summaries of demands created under existing laws to the common portal for recovery under GST and to record subsequent modifications, with automatic updates to Part II of the Electronic Liability Register (FORM GST PMT 01).

Public sector undertaking supplies excluded from a GST notification, removing notification coverage for inter PSU transfers.
The State Government inserts a proviso excluding supplies of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, from the scope of the earlier notification; the exclusion is made effective from the specified operative date.

GST practitioner examination requirement: mandatory NACIN conducted CBT with registration, syllabus and qualification rules.
Rule 83A mandates that persons enrolled as GST practitioners must pass a NACIN conducted computer based examination (100 MCQs, 200 marks, 50% qualifying) held twice yearly; online registration and fee payment, designated centres, and unlimited attempts within two years of enrolment (with transitional exceptions) are provided. NACIN issues guidelines, may disqualify candidates for unfair means, declares results within one month, and handles representations; the Board or State Tax Commissioner may relax provisions on Council recommendation.

Exclusion of public sector undertakings: intra PSU supplies excluded from notification, altering GST applicability from October.
The amendment inserts a proviso excluding the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, and provides that nothing in the earlier notification shall apply to such supplies with effect from the 1st day of October, 2018.

GST Practitioner Examination required; pass a designated computer based test and comply with online registration and recovery reporting rules.
A mandatory examination for enrolled GST practitioners is required, conducted biannually by a designated examination authority as a computer based multiple choice test on prescribed GST syllabus; candidates must register online, pay fees for each attempt, pass within the specified enrolment period, and comply with conduct guidelines. Separately, dues created under earlier laws are to be recovered under GST by electronically uploading summaries of demand orders via prescribed forms, posting demands to the Electronic Liability Register Part II, and updating those entries where demands are modified or recovered.

Final return filing deadline for cancelled GST registrants requires submission of FORM GSTR-10 by notified deadline.
Requires persons whose GST registration was cancelled on or before 30th September 2018 to furnish the final return in FORM GSTR-10 by 31st December 2018, pursuant to powers under the Andhra Pradesh GST statute and rules and on the recommendation of the GST Council.

Exemption for Defence Authorities: notification excludes Ministry of Defence authorities listed in Annexure-A from application, effective October.
The notification inserts a proviso providing that, with respect to persons specified under clause (a) of subsection (1) of section 51 of the Andhra Pradesh Goods and Services Tax Act, 2017, the notification shall not apply to authorities under the Ministry of Defence, other than the authorities specified in Annexure-A and their offices, with effect from the 1st day of October, 2018.

Registration exemption for casual suppliers of handicraft and artisan goods subject to turnover limit and PAN and e way bill requirements.
The notification specifies categories of casual taxable persons exempted from registration for inter State supplies of defined handicraft and listed artisan products (with HSN codes) when predominantly hand made, subject to availing a specified central notification and to an aggregate turnover threshold; it supersedes an earlier state notification and requires such persons to obtain a Permanent Account Number and to generate an e way bill under rule 138.

Final GST return requirement: cancelled registrations must file Form GSTR-10 by the prescribed deadline under notification.
Notification requires persons whose GST registration was cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018; issued under statutory powers and rules and effective from 26th October, 2018.

GST corrigendum clarifies the required declaration form, replacing an application with an undertaking under the notification.
The corrigendum under the Uttarakhand GST framework corrects the wording in serial no. 4, clause (b), substituting the requirement to "furnish an application to the effect" with a requirement to "furnish an undertaking to the effect". The change clarifies the form of declaration required under the specified notification.

TDS return deadline in FORM GSTR-7 extended for specified months; consolidated later due date announced for deductors.
Extension of the time limit for furnishing the return required to be filed by persons who deduct tax at source in FORM GSTR-7; the Commissioner, under the Telangana Goods and Services Tax Act and Rules, has extended the statutory deadline for returns for October to December to a single later date, applying to registered persons obligated to deduct tax at source, while all other filing and compliance requirements under the Rules remain in force.

Public sector undertaking exemption: supplies between PSUs excluded from the notification's scope, effective from the stated date.
A proviso is added to the earlier notification providing that nothing in the notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the stated effective date, thereby exempting inter-PSU supplies from the notification's applicability.

GST Practitioner Examination requirement: mandatory certification introduced, with NACIN conduct, biannual tests and pass criteria enforced.
Rule 83A mandates that enrolled GST practitioners must pass a NACIN conducted computer based multiple choice examination within a prescribed period, with NACIN setting schedules, registration, fees, centres, syllabus (Annexure A), fifty percent qualifying marks, no negative marking, rules on unfair means, disqualification, result declaration and representation procedures, and limited relaxation powers. Rule 142A requires uploading summaries of pre existing law demands to the common portal in FORM GST DRC 07A for recovery under GST and prescribes FORM GST DRC 08A for subsequent modification or rectification, with a substituted FORM GST PMT 01 ledger and related form amendments.

Exemption from registration for casual suppliers of specified handicraft inter state supplies subject to turnover and compliance.
The State Government specifies categories of casual taxable persons exempted from registration for inter State supplies of specified handicraft and artisan products (listed with HSN codes) when predominantly handmade. The exemption is conditional on availing the referenced Integrated Tax notification and that aggregate supplies do not exceed the registration turnover threshold under section 22. Exempted persons must obtain a Permanent Account Number and generate e way bills under rule 138. The notification is effective from 15 October 2018.