Final return filing extension allows taxpayers with cancelled registration to submit GSTR-10 by December deadline.
Persons whose registration was cancelled by the proper officer on or before 30 September 2018 are notified as the class required to furnish the final return in FORM GSTR-10 and are permitted to file that return until 31 December 2018 under the powers conferred by section 148 read with section 45 of the Act and rule 81 of the Rules.

Input tax credit verification rule requires supplier furnishing and recipient matching of outward-supply details before availing credit.
The Ordinance amends the Madhya Pradesh GST Act to revise definitions, expand reverse charge notifications, adjust composition eligibility and registration requirements, and introduce procedural rules for returns and input tax credit. It inserts section 43A to require suppliers to furnish outward-supply details on a common portal and obliges recipients to verify, modify or delete those details in their returns, prescribes limits on availing ITC where supplier data is absent, and makes supplier and recipient jointly liable for mismatched or unreturned declared supplies, with prescribed recovery safeguards.

GST practitioner examination rules introduced with online registration, qualifying marks, unfair means controls, and prescribed syllabus.
The amended rules introduce an examination regime for enrolled goods and services tax practitioners, to be conducted twice yearly by the National Academy of Customs, Indirect Taxes and Narcotics. The rule provides for online registration, payment of the prescribed fee, designated examination centres, a computer-based multiple-choice test, fifty per cent qualifying marks, procedures for unfair means, disqualification, declaration of results, representations, and relaxation for specified classes of persons, together with the prescribed syllabus and pattern.

Refund restriction: export integrated tax refunds barred where supplier availed specified input tax benefit notifications.
The substituted rule provides that persons claiming refund of integrated tax on exports of goods or services are ineligible for such refund if they have received supplies where the supplier has availed benefits under specified Central and Customs notifications, thereby disqualifying refund claims tied to supplier-side notification benefits.

Refund of input tax credit: conditions for zero-rated exports clarified; exclusions apply where specified tax or customs exemptions were availed.
The amendment substitutes rule 89(4B) and rule 96(10) to authorize refunds of input tax credit for inputs received under specified tax and customs notifications when used for export of goods, and to disqualify claimants who have availed certain tax or customs notification benefits except where such benefits relate to receipt of capital goods under the Export Promotion Capital Goods Scheme.

Procedure change: replace 'application' with 'undertaking' in GST notification, altering documentary requirement for compliance procedures.
Corrigendum to S.O. No. 267 dated 31st October, 2018 replaces the phrase "furnish an application to the effect" with "furnish an undertaking to the effect" in clause (b) of serial no. 5, line 12, thereby altering the required form of submission; published as S.O. 274 dated 23rd November, 2018 and issued by the Commercial Taxes Department.

GST amendment: expanded definitions and a new portal-based procedure linking supplier disclosures to recipient input tax credit availability.
Ordinance amending the Goa GST Act revises definitions and classifications, adjusts composition levy eligibility, empowers notification of reverse charge and return periodicity, mandates separate SEZ registration and allows multiple registrations, introduces suspension of registration during cancellation proceedings, and establishes a new procedural framework for supplier furnishing of outward supply details on a common portal with recipient verification for availing input tax credit, including limits, joint and several liability for non-filing, and prescribed safeguards for ITC utilisation and order of utilisation across tax heads.

Return and input tax credit matching: suppliers must report outward supplies; recipients verify and ITC is regulated accordingly.
A new procedural framework (section 43A) requires suppliers to furnish outward supply details on a common portal and mandates that recipients verify, validate, modify or delete those details in their returns; prescribed procedures govern availing and verifying input tax credit, allow limited ITC where supplier details are not furnished, deem supplier furnished outward supplies as the supplier's declared tax liability, and create joint and several liability of supplier and recipient for tax or wrongly availed ITC with prescribed recovery safeguards.

Final return filing extension for cancelled GST registrations allowed in FORM GSTR-10 until 31 December 2018.
Persons whose registration under the Uttarakhand Goods and Services Tax Act, 2017 was cancelled by the proper officer on or before 30 September 2018 were permitted to furnish the final return in FORM GSTR-10 up to 31 December 2018. The notification extends the time for filing the final return for the specified class of cancelled registrants under section 45, read with section 148 and rule 81.

Ministry of Defence exclusion narrows Uttarakhand GST tax deduction coverage for listed controller offices under the amended notification
Amendment to the Uttarakhand GST tax deduction notification inserts a proviso excluding authorities under the Ministry of Defence from its application, except for the authorities specifically listed in Annexure A and their offices. The amendment applies to persons specified under clause (a) of sub-section (1) of section 51 of the Uttarakhand Goods and Services Tax Act, 2017, and operates from 1 October 2018.

GST registration exemption for casual taxable persons supplying specified handicraft and artisan goods, subject to turnover and compliance conditions.
Casual taxable persons making inter-State taxable supplies of specified handicraft and artisan goods are exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act, 2017. The exemption applies only if the person also avails the corresponding integrated tax notification and the all-India aggregate value of supplies does not exceed the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill as prescribed.

Corrigendum to GST notification replaces an application requirement with an undertaking requirement, changing the documentary obligation.
Corrigendum amends a prior GST notification by replacing the requirement to "furnish an application to the effect" with the requirement to "furnish an undertaking to the effect", changing the nature of the documentary obligation taxpayers must submit.

Tax Deduction at Source exemption removed for supplies between public sector undertakings, excluding inter-PSU transactions from TDS applicability.
The notification amends the State tax notification to provide that the notification shall not apply to supplies of goods or services or both where the supplier and the recipient are Public Sector Undertakings, thereby excluding inter-PSU transactions from the operation of tax deduction at source provisions under the relevant GST notification.

Authority for Advance Ruling reconstitution under Andhra Pradesh GST - membership, vacancy succession, and office location specified.
Re-constitution of the Authority for Advance Ruling is effected under the Andhra Pradesh GST Act and Rules by appointing officers to serve as Member-State Tax and Member-Central Tax. Vacancies in the Authority will be filled automatically by the officer appointed to the specified post. The Authority shall function from the office of the Chief Commissioner of State Tax, Andhra Pradesh.

Form of undertaking replaces application requirement in state GST notification, clarifying the required compliance document.
Correction to a state GST notification substitutes the procedural wording "furnish an application to the effect" with "furnish an undertaking to the effect", confined to a textual clarification of the submission required under the cited provision and not altering substantive obligations.

TDS on GST: deductors must collect, deposit and report deductions timely to secure credit for suppliers.
Administrative guidelines require DDOs to deduct TDS on qualifying GST supplies, book the deducted amount in a designated Suspense Head, register on the GST common portal, generate a CPIN for aggregated deposits selecting relevant major heads, pay via NEFT/RTGS or OTC to authorised banks/RBI, obtain CIN credited to the electronic Cash Ledger, and file monthly FORM GSTR-7 and issue FORM GSTR-7A certificates to enable supplier credit.

Change from application to undertaking alters compliance for specified rule submissions under relevant finance notification.
Corrigendum S.R.O. No. 448/2018 amends the Finance Department notification S.R.O. No. 434/2018 by substituting in clause (b) of rule 4 the words "furnish an application to the effect" with "furnish an undertaking to the effect", converting the required submission from an application to an undertaking.

Refund eligibility restriction: exporters barred from claiming integrated tax refunds if suppliers availed specified tax exemption notifications.
The substituted Rule 96(10) provides that persons claiming refund of integrated tax on exports are ineligible if they received supplies on which the supplier availed benefits under the specified Punjab or Central Government notifications listed in the provision; the substitution is deemed effective from the 23rd October, 2017.

Public sector undertaking supply exclusion: amendment excludes GST applicability on supplies from one PSU to another PSU.
The amendment adds a proviso excluding application of the notification to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not they are distinct persons, thereby removing inter-PSU transactions from the notification's scope.

Wording correction in Rajasthan GST rules replacing 'application' with 'undertaking' in the specified provision text.
Corrigendum to the English text of Notification No. F.12(46)FD/Tax/2017-pt-II-127 directs that, at page 5, line 7-8 of clause (b) of sub rule (4) of the Thirteenth Amendment Rules, the phrase "furnish an application to the effect" shall be read as "furnish an undertaking 10 the effect".