TDS exemption for supplies between public sector undertakings removes TDS applicability for inter-PSU transactions under GST.
An amendment to Notification No. 50/2018-State Tax inserts a proviso excluding supplies of goods or services from one public sector undertaking to another public sector undertaking from provisions relating to deduction at source under the Maharashtra GST framework, irrespective of whether the recipient is a distinct person, effective from 1st October 2018.

Exemption for PSU-to-PSU supplies: the notification does not apply to supplies between public sector undertakings.
The Gujarat government amended a GST notification to provide 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, effective from the first day of October, 2018, thereby excluding inter-PSU supplies from the notification's application.

Exemption for public sector undertakings: inter-PSU supplies excluded from a state GST notification, altering applicability from October onward.
A proviso was added to Notification No. 50/2018-State Tax excluding supplies of goods or services from one public sector undertaking to another public sector undertaking from the notification's application, irrespective of distinct person status, effective from 1st October, 2018, enacted under powers of the Himachal Pradesh Goods and Services Tax Act, 2017 on the Council's recommendation and published in the Gazette with the cited entries.

Inter-PSU supply exclusion: notification will not apply to supplies between public sector undertakings, effective from the stated date.
The amendment adds a proviso stating 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; this exclusion is effective from the first day of October, 2018.

PSU-to-PSU supplies exemption: intra-governmental supplies excluded from TDS-related GST obligations, effective from the notified date.
Exempts the supply of goods or services from a public sector undertaking to another public sector undertaking from the applicability of the notification's TDS-related obligations, irrespective of whether the parties are distinct persons, effective from the stated date.

Public sector undertaking supply exclusion: inter-PSU supplies excluded from notification, changing GST applicability from specified date.
The notification amendment inserts a proviso excluding the supply of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, so that the earlier notification does not apply to such inter-PSU supplies; this exclusion operates from the commencement date specified in the amendment.

TDS exemption for inter-PSU supplies removes TDS obligations on supplies between public sector undertakings under the GST notification.
The Karnataka government inserted a proviso excluding supplies of goods or services from one public sector undertaking to another public sector undertaking, whether or not distinct persons, from the applicability of the notification governing tax deduction at source, thereby narrowing the notification's scope for inter-PSU transactions.

Input tax credit verification: suppliers must furnish outward details and recipients must reconcile returns, affecting ITC availability and liability.
The Ordinance amends the State GST Act to refine definitions and supply treatment, expand reverse charge notifications, revise composition thresholds, and introduce a new statutory procedure (section 43A) requiring suppliers to furnish outward supply details on a common portal and recipients to verify or modify those details in returns; it prescribes procedures and limits for availing input tax credit where supplier details are absent, imposes joint liability for non filing, and empowers prescribed recovery and safeguard mechanisms.

GST Practitioner examination requirement: mandatory computer-based test and certification for enrolled practitioners, with biannual sittings and pass criteria.
Rule 83A mandates a NACIN conducted, biannual computer based multiple choice examination for enrolled GST Practitioners with online registration, fee payment, unlimited attempts within prescribed enrolment periods, defined syllabus and qualifying marks, guidelines for conduct, grounds for disqualification for unfair means, result publication timelines and procedures for representations. Rule 142A requires electronic uploading of summaries of demands under existing laws in FORM GST DRC 07A for recovery under the Act, with subsequent amendments or rectifications to be uploaded in FORM GST DRC 08A and corresponding updates to Part II of the Electronic Liability Register (FORM GST PMT 01).

Corrigendum to GST notification reclassification swaps serial entries for deities and leaf-based goods.
Corrigendum to Notification No. 1035-F.T. amends the entries after S. No. 114 by swapping the inserted items: 114A now lists deities made of stone, marble or wood with classification "44 or 68"; 114B now lists khali dona and goods made of sal, siali, sisal leaves and sabai grass (including sabai grass rope) with classification "46".

GST Practitioner Examination introduced; mandatory computer-based test, registration, qualifying marks and conduct, plus appeal process.
The amendment mandates a compulsory GST Practitioner Examination conducted as a biannual Computer Based Test with online registration, fee payment, designated centres, a multiple-choice paper, prescribed syllabus and a fifty per cent qualifying mark, including rules on attempts, misconduct, disqualification, result declaration and representations. It also establishes a procedure to recover demands under existing laws by uploading summaries to the common portal and recording them in the Electronic Liability Register, and substitutes revised electronic forms and instructions to capture order details, demand particulars, payments and subsequent modifications.

Input tax credit refund rules for zero-rated supplies and export refunds are revised with exemption-linked eligibility restrictions.
The amendment substitutes rule 89(4B) to clarify refund of unutilised input tax credit for zero-rated supplies without payment of tax, including credit on inputs received under specified exemption notifications and credit on other inputs or input services used for export of goods. It also substitutes rule 96(10) to restrict refund of integrated tax paid on exports where specified exemption notifications have been availed, subject to an exception for capital goods under the Export Promotion Capital Goods Scheme.

Export refund eligibility under GST tightened by restricting claims where suppliers availed specified exemption and customs benefits.
The amendment to the Uttarakhand Goods and Services Tax Rules, 2017 operates retrospectively from 23 October 2017 and substitutes rule 96(10). The revised rule restates that a person claiming refund of integrated tax paid on exports of goods or services must not have received supplies on which specified exemption or concessional benefits were availed, including benefits under identified Uttarakhand, integrated tax rate, and customs notifications. The condition is framed by reference to benefits availed on the underlying supplies, including where the supplier has availed the stated notifications.

Refund eligibility for export-related input tax credit clarified; specified notification benefits limit refund entitlement with EPCG exception.
The amendment clarifies refund eligibility: unutilised input tax credit refunds for zero-rated supplies without payment are allowed where inputs were received under specified State, Central or customs notifications and cover credit on such inputs and the portion of other inputs/input services used for export. Refunds of integrated tax on exports are disallowed for persons who have availed benefits under specified Jharkhand or central notifications, except where those benefits relate to receipt of capital goods under the EPCG scheme.

Refund of integrated tax on exports restricted where suppliers availed specified notification-based benefits, barring claimants from refund eligibility.
The substituted rule conditions refund of integrated tax on exports on the claimant not having received supplies from suppliers who availed benefits under specified state or central government notifications; receiving such supplies disqualifies the claimant from claiming the integrated tax refund on exports.

Tax rate amendment narrows levy scope to turnover of taxable supplies of goods under the state GST notification.
Amendment substitutes clause (i) to reduce the specified rate and amends clause (iii) to limit the proportion charged to the turnover of taxable supplies of goods, thereby confining the levy in clause (iii) to taxable goods supplies.

Cancellation of GST registration requires furnishing final return in FORM GSTR-10 within prescribed period as notified.
Persons whose GST registration has been cancelled by the proper officer on or before 30th September, 2018 are notified as the class who shall furnish the final return in FORM GSTR-10 until 31st December, 2018.

GST Practitioner Examination requirement: mandatory certified exam administered by NACIN, with qualifying standards and procedural safeguards.
The amendment mandates a Computer Based Test for enrolled GST practitioners conducted by NACIN, held twice yearly with online registration and fee, designated centers, MCQ format and Annexure A syllabus, fifty percent qualifying marks, a specified period to pass with multiple attempts allowed within that period, provisions for one additional attempt for unforeseen circumstances on Commissioner recommendation, candidate guidelines, a defined list of unfair means leading to possible disqualification, result declaration procedures, and mechanisms for representations; it also provides procedural and form changes for recovery of pre-existing law demands via FORM GST DRC-07A/DRC-08A and updates to the Electronic Liability Register (FORM GST PMT-01).

Central Goods and Services Tax Act replaces State or Union Territory GST Act wording in Notification No.55/2017.
Corrigendum to Notification No.55/2017-State Tax (15 November 2017) directs that the words "State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act" shall be read as "Central Goods and Services Tax Act" in the published notification.

Advance Ruling Authority appointment: Central Tax member designated by government amends prior notification on membership.
The Government amends its earlier Finance Department notification to substitute the entry at Sr. No. (2) with Shri B. Timothy, Additional Commissioner of Central Tax, thereby updating the membership of the Advance Ruling Authority under the Goods and Services Tax Act, effective from the date specified in the amending notification.