Extended GST return filing deadlines for specified districts, permitting electronic submission of delayed GSTR-3B returns within prescribed extended periods.
The amendment inserts provisos permitting specified registered persons to furnish FORM GSTR-3B electronically through the common portal after the original due dates: one proviso extends filing for two monthly returns for taxpayers in Srikakulam district, Andhra Pradesh, and the other extends filing for one monthly return for taxpayers in a listed set of districts in Tamil Nadu, implementing temporary district-specific extensions under the Commissioner's delegated authority.

GSTR-1 filing requirement: outward supply details for affected registered persons must be submitted via the common portal by the specified deadline.
The notification inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, to furnish details of outward supply in FORM GSTR-1 for the July-September 2018 quarter electronically through the common portal by the prescribed deadline.

Extension of TDS return deadline: filing for the specified quarter permitted until the end of January under notified authority.
The Commissioner of State Taxes has extended the time for furnishing the TDS return in FORM GSTR-7 for October-December, 2018 until 31 January 2019, invoking statutory powers to modify the return-filing deadline for registered persons required to deduct tax at source.

Extension of GSTR-3B filing deadlines for specified districts permits later electronic submission via the common portal.
The Commissioner amends a prior notification to permit extension of electronic filing of returns in FORM GSTR-3B for specified months for registered persons whose principal place of business is in named districts of Andhra Pradesh and Tamil Nadu, requiring submission through the common portal within the newly prescribed dates in the inserted provisos.

Tax deduction at source return deadline extended for October-December filings to end of January.
The Commissioner of State Tax, under powers conferred by sub-section (6) of section 39 read with section 168 and sub-section (3) of section 39 read with rule 66 of the Maharashtra GST Rules, has extended the time limit for registered persons required to deduct tax at source under section 51 to furnish returns in FORM GSTR-7 for October to December 2018 until the 31st day of January, 2019.

Tax Deduction at Source compliance extension extends filing deadline for GSTR-7 for specified months to a later date.
The Commissioner, exercising powers under the Sikkim Goods and Services Tax Act and applicable rules, has extended the time for furnishing FORM GSTR-7 by persons required to deduct tax at source, thereby altering the statutory filing timeline for such deductors and invoking the authority to extend prescribed return filing deadlines.

Outward supply reporting: registered persons in Srikakulam must file GSTR 1 for the Jul-Sep quarter electronically by the deadline.
The amendment requires that details of outward supply in FORM GSTR-1 for the July-September 2018 quarter by registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, be furnished electronically through the common portal on or before the specified deadline.

Return filing deadline adjusted for specified districts: FORM GSTR-3B must be filed electronically by prescribed dates.
The notification amends a prior state-GST notification by inserting provisos requiring registered persons in specified districts to furnish the return in FORM GSTR-3B electronically through the common portal, with distinct prescribed deadlines for different groups of districts, thereby adjusting the return-filing timetable for those taxpayers.

Tax Deducted at Source compliance: GSTR-7 filing deadline extended to end of January for specified months.
The Commissioner extends the time limit for registered persons required to deduct tax at source to furnish their return in FORM GSTR-7 for the months of October through December 2018, modifying the statutory compliance timeline under the State Goods and Services Tax rules by prescribing a single revised deadline for affected deductors to submit FORM GSTR-7.

Extension of Time for GST TDS return filing granted; deadline administratively extended for specified months.
The Commissioner of State Tax for Tamil Nadu has extended the time limit for furnishing returns in Form GSTR-7 by registered persons required to deduct tax at source under section 51, under the authority of the Tamil Nadu Goods and Services Tax Act and Rules. The extension covers the monthly TDS returns for the months of October through December 2018, with the filing deadline moved to the later date specified by the Commissioner under section 39 and rule 66.

GSTR-1 filing extension: deadline extended for taxpayers in specified Tamil Nadu districts to file October returns electronically.
Extension of the statutory filing deadline for FORM GSTR-1 for October 2018 is granted to registered persons whose principal place of business is in specified districts of Tamil Nadu; details of outward supplies must be furnished electronically through the common portal under the Tamil Nadu Goods and Services Tax Act and Rules as notified by the Commissioner.

Extension of GSTR-3B filing granted for specified Tamil Nadu districts; affected registered persons must file electronically via common portal.
An amendment inserts a proviso permitting registered persons whose principal place of business is in specified Tamil Nadu districts to furnish FORM GSTR-3B for October 2018 electronically through the common portal on or before 20th December 2018, effecting a district-specific filing extension and requiring submission via the central filing mechanism.

Erratum to notification: wording corrected to reference the first proviso instead of the second, altering the paragraph cross reference.
Erratum corrects paragraph 2 of the earlier notification by substituting the phrase "after the second proviso" with "after the first proviso", thereby amending the internal cross-reference in the notified text.

Ministry of Defence authorities exemption limited; only Annexure A listed offices remain subject to the GST notification.
An amendment inserts a proviso that, in respect of persons specified under clause (a) of sub section (1) of section 51 of the Uttar Pradesh Goods and Services Tax Act, nothing in the earlier notification shall apply to authorities under the Ministry of Defence except those authorities and offices listed in Annexure A; the amendment is deemed to have effect from 26 October 2018.

Registration cancellation triggers requirement to file GSTR 10 by registrants within the notified compliance period.
Persons whose GST registration was cancelled on or before 30th September, 2018 are notified as the class required to furnish FORM GSTR 10 under the Uttar Pradesh GST Act and Rules; this filing obligation applies until 31st December, 2018 and the notification takes effect from 30th October, 2018.

Exemption from registration for inter-state handicraft suppliers subject to turnover threshold, PAN and e-way bill compliance.
Exemption from registration is specified for casual taxable persons making inter State supplies of listed handicraft and artisan products predominantly made by hand, subject to benefit under the relevant integrated tax notification and an all India aggregate turnover limit above which registration is required; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

GST filing deadline extension for Srikakulam taxpayers for GSTR-3B returns for two tax periods.
Extension of the time for furnishing FORM GSTR-3B electronically through the common portal for registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, for September 2018 and October 2018, with the filing date extended to 30 November 2018. The amendment operates as a further proviso to the existing filing notification and applies specifically to the identified taxpayers for the stated tax periods.

Public sector undertaking supply exclusion: notification inapplicable to supplies between PSUs, narrowing GST notification scope.
The Government of Goa inserted a proviso into Notification No. 38/1/2017-Fin(R&C)(72) providing that the notification shall not 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, thereby excluding inter PSU supplies from the notification's applicability.

Undertaking requirement replaces application requirement in a state GST notification, clarifying submission format for compliance.
A corrigendum amends a State GST notification by replacing the phrase "furnish an application to the effect" with "furnish an undertaking to the effect," thereby altering the required form of submission under the Taxation Department's instruction to clarify procedural wording.

Exemption for defence authorities narrows notification applicability, excluding most Ministry of Defence offices except listed controllers.
Inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A, from the applicability of the notification insofar as it concerns persons specified under clause (a) of sub section (1) of section 51 of the Act, with effect from the stated effective date; Annexure A lists Principals/Controllers of Defence Accounts and their code numbers, identifying which defence offices remain subject to the notification.