Undertaking requirement replaces application requirement in State Tax notification, changing the form of declaration to be furnished.
Amendment replaces the procedural requirement in clause 4(b) of the State Tax notification so that affected parties must furnish an undertaking to the effect instead of "furnish an application to the effect," substituting undertaking for application in that specific sub clause without altering other provisions.

Time extension for FORM GST ITC-04 declarations allows late filing for job worker goods dispatched or received.
An administrative order extends the time limit for furnishing the FORM GST ITC-04 declaration for goods dispatched to, received from, or transferred between job workers for the earlier tax period, invokes powers under the Punjab GST statutory framework, and supersedes the prior notification while preserving actions already done or omitted under that prior instrument.

Extension of TRAN-1 filing deadline permits Commissioner to grant extra time for electronic GST transitional declarations.
Rule 117 is amended to allow the Commissioner, on the Council's recommendation, to extend the date for electronic submission of FORM GST TRAN-1 for registered persons unable to file due to technical difficulties on the common portal, such extension not beyond 31st March, 2019; persons filing TRAN-1 under this extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended by inserting "or section 125" after the reference to "of section 76".

GST Practitioner examination requirement instituted; passing a NACIN-conducted CBT is mandated to maintain practitioner enrolment.
A new rule requires enrolled Goods and Services Tax Practitioners to pass a Computer Based Test conducted by NACIN, held twice yearly with online registration, fee payment, multiple choice questions, a prescribed syllabus covering GST Acts and Rules, qualifying marks of fifty per cent, no negative marking, and time-limited attempts with transitional allowances. The amendment also establishes electronic procedures for uploading summaries of pre-existing tax demands for recovery under the Act, posting such demands to Part II of the Electronic Liability Register, and requires an amendment form to update or rectify posted demands when orders are modified or recovered under prior law.

GST practitioner examination requirement mandates passing a NACIN conducted computer based test for enrolment within prescribed period.
The amendment inserts a mandatory GST practitioner qualification rule requiring passing a Computer Based Test conducted by the designated examination authority with online registration, fee payment, national centre choice, a two year period to pass with transitional extension, unlimited attempts within the period subject to per attempt registration and fee, a multiple choice syllabus and qualifying threshold, disqualification for unfair practices, publication of results and a representation mechanism; and establishes electronic summary upload and amendment forms for recovery of pre existing law demands with automatic posting to the Electronic Liability Register and updated reconciliation procedures.

Final return filing extension permits taxpayers with cancelled registrations to submit Form GSTR-10 within the extended deadline.
Persons whose registration under the Mizoram GST regime was cancelled on or before 30th September, 2018 are notified as the class required to furnish the final return in Form GSTR-10 and are permitted to do so until the extended cut-off specified in the state notification, pursuant to the powers conferred by the relevant GST Act and rules.

Exemption for defence authorities excludes most Ministry of Defence offices from notification applicability, except listed controllers and their offices
A proviso is inserted excluding authorities under the Ministry of Defence from the application of the prior notification in respect of persons specified under clause (a) of sub section (1) of section 51 of the Mizoram GST Act, except for those Defence authorities and their offices listed in Annexure A; the amendment is effective from the first day of October, 2018 and Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts with assigned code numbers.

Registration exemption for casual handicraft suppliers when inter State supplies meet specified product and turnover conditions.
Exemption from mandatory registration is specified for certain categories of casual taxable persons making inter State supplies of designated handicraft goods or specified artisan products produced predominantly by hand, as listed by description and HSN codes. The exemption requires beneficiaries to avail the corresponding integrated tax notification benefit and keep aggregate supplies below the registration threshold computed on an all India basis. Exempt persons must obtain a Permanent Account Number and generate e way bills under the GST Rules.

Final return filing deadline extended for taxpayers with cancelled GST registrations to allow filing of FORM GSTR-10.
Persons whose GST registration was cancelled on or before 30th September, 2018 are notified as the class required to furnish the final return in FORM GSTR-10, with the filing deadline extended until 31st December, 2018 under the relevant Goods and Services Tax Act and rules.

TDS exemption: Ministry of Defence authorities broadly excluded from the notification, except listed defence controllers.
Inserts a proviso excluding authorities under the Ministry of Defence, other than the specific authorities and their offices listed in Annexure A, from the operation of the earlier Puducherry GST notification applicable to persons under clause (a) of sub section (1) of section 51 of the Act, effective 1 October 2018; Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts and their code numbers identifying the authorities to which the notification still applies.

Exemption for defence authorities narrows notification applicability, excluding most Ministry of Defence offices except listed controllers.
The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those expressly listed in Annexure-A and their offices, from the applicability of the notification with respect to the persons covered by the specified statutory category, and the Annexure lists code numbers allocated to the principal Controllers of Defence Accounts whose offices remain subject to the notification.

Inter State handicraft supply exemption from registration permitted subject to aggregate turnover threshold and compliance requirements.
Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of handicraft goods or listed artisan products predominantly produced by hand, subject to availing the linked integrated tax notification and the condition that aggregate inter State supplies, computed on an all India basis, do not exceed the statutory registration threshold; such persons must obtain a Permanent Account Number and generate e way bills as required by the Central GST Rules.

PSU-to-PSU supply exemption removes TDS applicability on inter-PSU supplies under the GST notification by amendment.
The amendment inserts a proviso excluding supplies of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, from application of the prior notification's provisions relating to tax deduction at source under the State GST framework.

GST Practitioner Examination requirement mandates NACIN conducted certification and electronic upload of legacy demand summaries for recovery.
Rule 83A makes passing a NACIN conducted computer based multiple choice examination mandatory for enrolled GST practitioners, to be held twice yearly with online registration and fee, designated centres, a two year qualifying period (subject to transitional and specified exceptions), unlimited attempts within that period, a prescribed syllabus and pattern (Annexure A), defined qualifying marks, guidelines on conduct, disqualification for unfair practices, result publication timelines, and a representation process; Rule 142A and new forms require electronic upload of summaries of existing law demands and updates into the Electronic Liability Register for recovery under GST.

Public sector undertaking supplies excluded from notification, removing coverage of inter-PSU transactions under amended rule.
The notification amends S.O. 238 by inserting a proviso excluding supplies of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of that notification; enacted under sub-section (3) of section 1 read with section 51 of the Bihar Goods and Services Tax Act, with effect from the first day of October, 2018.

Supply between public sector undertakings excluded from a State GST notification, removing intra PSU transactions from its scope.
An amendment inserted a proviso excluding the supply of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of the earlier State GST notification; this exclusion is effective from the stated date and limits the territorial application of the prior notification to carve out intra PSU transactions.

Exemption for supplies between public sector undertakings excludes such transactions from state GST TDS notification applicability.
The State amends a prior finance notification under the Nagaland Goods and Services Tax Act by inserting a proviso 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, thereby excluding such PSU to PSU transactions from the notification's coverage relating to tax deduction at source.

PSU-to-PSU supply exemption excludes application of prior TDS notification for supplies between public sector undertakings.
The State government inserted a proviso excluding supplies of goods or services from one public sector undertaking to another public sector undertaking from the application of the earlier TDS-related notification, thereby carving out inter PSU supplies from that notification's scope and operating from the stated effective date.

Exemption from TDS compliance for Ministry of Defence authorities, excluding those listed in the annexure, now provided.
An inserted proviso amends the Tripura GST notification to provide an express exemption from TDS compliance for Ministry of Defence authorities specified under clause (a) of the relevant provision, except for those authorities and their offices listed in Annexure-A, which remain subject to the notification; the change is effected by State Government amendment on Council recommendation and takes effect from the date stated in the amendment.

TDS exemption for PSU-to-PSU supplies excludes inter-PSU transactions from GST TDS provisions under state notification effective date specified.
Amendment excludes supplies of goods or services from one public sector undertaking to another, whether or not a distinct person, from the operation of the earlier notification concerning TDS applicability, with effect from the date specified in the amendment, thereby removing inter-PSU transactions from that TDS compliance regime.