Exemption for Ministry of Defence authorities narrowed; specified controllers remain subject to the GST notification from October.
The State Government amended a GST notification to provide that, for persons specified under clause (a) of sub section (1) of Section 51 of the Madhya Pradesh GST Act, most Ministry of Defence authorities are excluded from that notification, except for the authorities and offices listed in Annexure A; the amendment is effective from 1 October 2018 and deemed published on 23 October 2018. Annexure A lists code numbers and designations of principal controllers/controllers of defence accounts.

Registration exemption for inter State handicraft and artisan suppliers subject to turnover cap and PAN plus e way bill requirements.
The notification exempts specified categories of casual taxable persons from registration for certain inter State supplies of handicraft goods and artisan products, subject to (a) falling within the listed product/HSN entries or being predominantly handcrafted, (b) availing the integrated tax notification benefit, and (c) the aggregate value of such supplies not exceeding the all India aggregate turnover threshold for mandatory registration; exempt persons must obtain a Permanent Account Number and generate an e way bill.

Final Return Obligation under GST: cancelled registrants must file Form GSTR-10 by the extended deadline for compliance.
Notification requires persons whose GST registration was cancelled by the proper officer on or before 30th September, 2018 to furnish the final return in Form GSTR-10 by 31st December, 2018; issued by the State Government under the powers conferred by the Madhya Pradesh Goods and Services Tax Act, 2017 and related rules and deemed published on 26th October, 2018.

Integrated tax refund restrictions: exporters barred from refund when suppliers claimed specified notification benefits, limiting refund eligibility.
The amendment substitutes sub rule (10) of rule 96 to condition refund of integrated tax on exports: persons claiming such refund must not have received supplies for which the supplier availed specified notification benefits; the change is deemed effective from 23rd October, 2017 and the notification is published on 9th October, 2018.

Refund of input tax credit for zero-rated exports tied to non-availment of certain central notification benefits.
Amendments substitute rule 89(4B) and rule 96(10) to set refund eligibility: refunds of unutilised input tax credit for zero-rated supplies without payment are allowable where inputs were received under specified central notifications and related input/input service credit used in exports is availed; integrated tax export refund claimants must not have availed certain central notification benefits, except for receipt of capital goods under the Export Promotion Capital Goods scheme. The amendments take effect on publication and are deemed published on the prescribed date.

GST Practitioner Examination requirement established; candidates must register, pass a NACIN computer based test and comply with procedures.
The amendment requires enrolled GST practitioners to pass a NACIN-conducted computer-based multiple choice examination, with online registration, fee payment, specified centres, qualifying marks, attempt rules, candidate guidelines, disqualification for unfair practices, result publication and representation avenues; it also inserts Rule 142A and new forms (FORM GST DRC-07A and DRC-08A) to upload summaries of demands created under existing laws for recovery under GST and to update the Electronic Liability Register (FORM GST PMT-01) accordingly.

Exemption for public sector supplies excludes notification applicability to supplies between public sector undertakings from the notified date.
The notification amendment provides that the earlier departmental 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, with effect from the date prescribed in the amendment.

Reverse charge mechanism expanded: recipients may be notified to pay tax on inward supplies and comply with prescribed return and credit procedures.
The Ordinance amends the Tamil Nadu GST Act to revise definitions and schedules, clarify that certain activities are supply of goods or services per Schedule II, expand reverse charge to notified recipient classes for inward supplies from unregistered suppliers, and revise composition, registration and return rules. It inserts section 43A establishing procedures for supplier submission of outward supply details on a common portal, recipient verification and prescribed mechanisms and safeguards for availing input tax credit, including caps where supplier details are not furnished and joint liability where returns remain unfurnished.

Natural gas taxation: amended VAT schedule imposes differentiated tax rates on non CNG supplies for manufacturers and other users.
Amendment to Schedule IV replaces entries 8(a), 8(b) and 8(c) to set the point of tax as manufacturer or importer and to distinguish tax treatment of natural gas other than CNG: one rate for natural gas sold to industrial units for use in manufacture of chemical fertilizers and a different rate for other non CNG natural gas supplies, effective from publication and issued under the Uttar Pradesh VAT and GST statutory provisions.

Rescission of VAT notification removes an earlier government notification under state VAT law, effective on issuance and published officially.
The Governor, exercising powers under the Value Added Tax Act and the General Clauses Act, has rescinded the earlier government notification issued in 2011, with the rescission effective from the date of the new order; the rescission withdraws the prior notification and its amendments and an English translation of the rescission notification is published for official record.

Registration exemption for casual suppliers of handicraft goods when supplies meet specified HSN and turnover conditions, subject to PAN and e way bill rules.
Notification exempts certain casual taxable persons making inter state supplies of handicraft goods from registration under the Andhra Pradesh GST Act when supplies fall within specified handicraft definitions or HSN coded products produced predominantly by hand; exemption is subject to conditions including conformity with the referenced central notification, an aggregate turnover cap computed on an all India basis, and requirements that exempt persons obtain a PAN and generate e way bills under rule 138 of the Andhra Pradesh GST Rules, 2017.

Refund eligibility for unutilised input tax credit on zero-rated supplies clarified, with conditions tied to notification and EPCG benefits.
The amendment substitutes rule 89(4B) to allow refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs were received or customs benefits availed under specified notifications, covering credit on those inputs and proportionate credit on other inputs or input services used for export. It also substitutes rule 96(10) to bar refund claimants of integrated tax on exports from having received supplies benefiting from specified notifications or having availed certain customs benefits, with an exception for receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund restriction: integrated tax refunds on exports barred where supplier availed specified notification benefits under GST rules.
The substituted rule 96(10) bars persons claiming refund of integrated tax on exports if they have received supplies on which the supplier availed the benefit of specified notifications; these notifications are listed in the rule and the provision operates as a condition of refund eligibility under the Andhra Pradesh GST Rules.

Exclusion of inter public sector undertaking supplies from the state GST notification removes those transactions from its applicability.
The State Government amends the Tripura SGST notification by inserting a proviso that the notification shall not apply to supplies of goods or services from one public sector undertaking to another, whether or not a distinct person, thereby excluding inter PSU transactions from the notification's scope while leaving other provisions intact.

Refund of input tax credit on exports clarified, including ITC from state incentivised supplies and EPCR scheme exception.
Amendments to Rules 89 and 96 clarify that refunds of unutilised input tax credit on zero rated supplies shall include ITC on inputs received under specified State incentive notifications and ITC on other inputs to the extent used for exports; refunds of integrated tax on exports are barred where the claimant received supplies benefiting from specified State notifications, except for capital goods received under the Export Promotion Capital Goods Scheme or related State notification.

Refund of integrated tax on exports restricted where recipient received supplies from suppliers who availed specified state benefit notifications.
The amendment substitutes rule 96(10) to provide that persons claiming refund of integrated tax on exports of goods or services must not have received supplies on which the supplier availed the benefit of specified Uttar Pradesh government notifications.

Extension of GSTR 1 filing deadline for small taxpayers permits staggered quarterly submissions under specified revised dates.
Notification under section 148 permits registered persons with aggregate turnover up to 1.5 crore to furnish details of outward supplies quarterly in FORM GSTR-1, with specified extended due dates for quarters from July-September 2017 through January-March 2019. It supersedes earlier notifications and mandates electronic filing for certain regional classes and for taxpayers issued GSTIN under a prior notification; time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.

Undertaking requirement replaces application requirement in state GST notification, changing the form of submission.
The corrigendum directs that in the specified notification, the phrase "furnish an application to the effect" in Sl. No. 5(b) is replaced by "furnish an undertaking to the effect", thereby changing the required form of submission from an application to an undertaking.

Notification correction: requirement revised from furnishing an application to furnishing an undertaking changing compliance obligation.
Erratum amends Notification No. SRO A-51(b)/2018 by replacing the phrase "furnish an application to the effect" with "furnish an undertaking to the effect," altering the prescribed form of the compliance requirement from an application to an undertaking.

Corrigendum replaces requirement to furnish an application with requirement to furnish an undertaking in a state tax notification.
Corrigendum to Notification No.60/2018 State Tax replaces the phrase "furnish an application to the effect" with "furnish an undertaking to the effect" in the published gazette entry, specifying the exact location in the original notification and issued by the Principal Secretary (E&T) to rectify the administrative wording.