Registration exemption for casual handicraft suppliers of listed products, subject to turnover condition and PAN and e-way bill requirements.
Specifies casual taxable persons exempted from obtaining registration when making inter State supplies of listed handicraft goods and specified products (identified by HSN codes) produced predominantly by hand, subject to availing the benefit of notification No. 03/2018 Integrated Tax and provided their aggregate value of such supplies, computed nationwide, does not exceed the aggregate turnover threshold requiring registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Tripura SGST Rules.

Final return filing requirement for taxpayers with cancelled GST registration extended to a year-end deadline.
Notification designates taxpayers whose GST registration was cancelled on or before 30th September, 2018 as a class required to furnish the final return and extends the deadline for filing FORM GSTR-10 for that class until 31st December, 2018, effected under the State GST Act and Rules on the Council's recommendation.

Corrigendum to notification updates statutory references and column designations as published in official publications.
Corrigendum issues precise textual corrections to three Karnataka SGST notifications: replacing "column A.6" with "column A.8" in the March notification; substituting "rule 138 occurring in two places" with "rule 138D" in the April notification; and amending the September notification's sub rule reference so that the passage reading "In sub rule (4), in clause (b), after sub clause (iii)" is to be read as "in sub rule (3)." These corrections are published in the Gazette by the Finance Department.

GST Practitioner Examination requirement mandates NACIN conducted computer based testing and electronic recovery integration for prior tax demands.
Mandates a NACIN conducted Computer Based Test for enrolled GST practitioners with online registration, fee payment, designated centre selection, multiple attempts within a prescribed post enrolment period, qualifying marks and disqualification for unfair practices; establishes publication of results and representation handling. Introduces electronic recovery of demands from existing laws via an uploaded summary form for posting into Part II of the Electronic Liability Register and a corresponding amendment form to record rectifications, modifications or quashing and to update balances and payment reconciliation.

Tax collection at source (TCS) required from electronic commerce operators for intra State supplies when they collect consideration.
Every electronic commerce operator, not acting as an agent, must collect tax collection at source (TCS) at the prescribed rate on the net value of intra State taxable supplies made through it by other suppliers where the consideration is to be collected by the operator; the obligation applies only where the operator collects payment and is effective from the notification's operative date.

Government ownership requirement clarifies exemption eligibility for entities owned directly or through wholly owned entities.
An Explanation was inserted into Notification No.12/2017 to clarify that, for the relevant exemption, the Central Government, State Government or Union territory must have majority ownership in the entity, either directly or through an entity wholly owned by that government; the insertion is effective from 20 September 2018.

GST Practitioner Examination now mandatory: periodic computer-based certification and standardized electronic recovery procedures introduced.
The amendment requires enrolled GST practitioners to pass a prescribed computer-based, multiple-choice examination administered by the designated examination authority, with published syllabus, online registration and fee payment, choice of centres, a defined period and multiple attempts to pass, compassionate additional attempts on merit, disqualification provisions for unfair practices, qualifying marks and result publication procedures; it also establishes procedures and new electronic forms to upload and recover demands arising under existing laws by posting summarized orders into Part II of the Electronic Liability Register and updating that register when demands are modified or quashed.

Nagaland GST: mandatory practitioner examination, new recovery procedure for pre existing tax demands, and form amendments.
The amendment inserts Rule 83A requiring enrolled GST practitioners to pass a NACIN conducted computer based MCQ examination held twice yearly, with online registration, fee payment, choice of centres, a 50% qualifying mark, a two year period to pass, and safeguards for unfair practices and result representations. It also adds Rule 142A to enable recovery of dues under existing laws by uploading order summaries in FORM GST DRC-07A to the common portal for posting in Part II of the Electronic Liability Register (FORM GST PMT-01) and to update or rectify such postings through FORM GST DRC-08A.

GST Practitioner Examination requirement: mandatory NACIN conducted test for practitioners, with registration, qualifying marks and periodic conduct.
The amendment mandates a NACIN conducted, biannual computer based examination for enrolled GST Practitioners with online registration, prescribed fee, centre choice, a 50% qualifying mark, and a specified period to pass; guidelines address conduct, disqualification for unfair means, result declaration and representations. It also creates a procedural framework to recover dues arising under pre GST laws by uploading summarized orders to the common portal for posting to the Electronic Liability Register and prescribes forms and amendment procedures to record, update and reconcile such demands and payments.

GST Practitioner Examination requirement: mandatory NACIN conducted certification with CBT, qualifying mark, and enrolment implications.
A new rule mandates a qualifying examination for GST practitioners conducted by NACIN: online registration and fee, nationwide CBT with MCQs and specified syllabus, a fifty percent qualifying mark, a prescribed period to pass after enrolment with multiple attempts subject to registration and fee, provisions for an additional attempt for unforeseen events upon jurisdictional Commissioner recommendation, publication of schedules and results by NACIN, and disqualification procedures for unfair means. Electronic procedures require uploading summaries of pre existing demand orders for recovery under GST and updating records where demands are modified or quashed through specified forms.

Final return in FORM GSTR-10 extended for cancelled registrants to a notified filing deadline under GST rules.
Persons whose GST registration was cancelled on or before 30 September 2018 are notified as a class required to furnish the final return in FORM GSTR-10 by 31 December 2018, under the Haryana GST statutory framework and applicable rules, thereby extending the filing timeline for that defined group.

GST practitioner examination requirement introduced; NACIN to conduct CBT and integrate pre GST demand recovery into electronic registers.
Rule 83A mandates a NACIN-conducted Computer Based Test for enrolled Goods and Services Tax Practitioners, held twice yearly with online registration, fee payment, designated centers, a specified syllabus and qualifying marks; candidates must pass within prescribed periods after enrolment, may attempt multiple times within that period, and are subject to disqualification for unfair practices. Rule 142A requires electronic upload of summaries of demands created under existing laws for recovery under GST, with prescribed amendment uploads if demands are modified or rectified, and updates to Part II of the Electronic Liability Register.

GST practitioner examination requirement and procedural amendments: NACIN conducted CBT, pass criteria, and recovery forms introduced.
Rule 83A requires enrolled GST practitioners to pass a Computer Based Test conducted twice yearly by a designated exam body, with registration and fee per attempt, a two year passing period (with transitional extension), unlimited attempts within that period, one additional attempt in emergencies subject to Commissioner recommendation, a 50% qualifying mark, prescribed candidate guidelines and disqualification for unfair practices; results to be declared within one month and representations handled per established procedure. The amendment also inserts Rule 142A for electronic recovery of pre existing demands via specified portal forms and updates to the electronic liability register.

GST practitioner examination requirement: NACIN conducted CBT with registration, pass criteria, and procedural compliance rules.
A new rule requires enrolled goods and services tax practitioners to pass a designated examination conducted twice yearly as a Computer Based Test of multiple choice questions with fifty percent qualifying marks; online registration, fee payment, nationwide centres, prescribed time limits to pass, multiple attempts within those limits, guidelines on unfair means, disqualification procedures, result declaration within one month, and a mechanism for representations are prescribed. Separately, recovery of demands under existing laws is to be effected by uploading summaries in FORM GST DRC-07A and amendments in FORM GST DRC-08A to update the Electronic Liability Register, alongside related amendments to appeal officer rank and multiple GST forms.

GST practitioner examination requirement: NACIN conducted computer test mandated with prescribed syllabus, attempts and disqualification rules.
The amendment makes passing a NACIN-conducted Computer Based Test mandatory for enrolled GST Practitioners, prescribing biannual exam frequency, online registration and fee payment, designated centres, syllabus covering central and state GST laws and related instruments, a 50% qualifying mark, rules on attempts and relief for unforeseen events, and disqualification for unfair practices; it also establishes procedures to upload and recover demands arising under existing laws through an Electronic Liability Register on the common portal and inserts related electronic forms and registry formats.

GST Practitioner Examination requirement: mandatory certification by NACIN for enrolled practitioners, with qualifying marks and repeat attempts allowed.
Rule 83A requires enrolled Goods and Services Tax Practitioners to pass a NACIN conducted Computer Based Test consisting of multiple choice questions, held twice yearly at designated centres, with online registration and fee payment, a two year (with transitional exceptions) period to qualify, unlimited attempts within that period, one additional attempt on specified grounds by Commissioner recommendation, fifty per cent qualifying marks, published syllabus and guidelines, and disqualification for use of unfair means.

Extension of time for furnishing FORM GST ITC-04 extends deadline for job worker declarations under GST.
Extension of time is granted for furnishing the FORM GST ITC-04 declaration for goods dispatched to, received from, or moved among job workers for July 2017-September 2018; the Commissioner, invoking section 168 and sub rule (3) of rule 45, supersedes an earlier notification and sets the filing deadline as 31 December, 2018, with the notification effective from 26 October, 2018.

Extension of time for filing FORM GST ITC-04: deadline extended for job-worker goods movement declarations under Telangana GST.
Extension granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers during July 2017-September 2018, with a final filing deadline set in December 2018; the extension is issued under the Telangana GST statutory framework and supersedes the earlier notification except as to prior actions or omissions.

Extension of GSTR-1 filing deadlines for specified taxpayers; monthly filing timelines rescheduled and special transitional cut off dates prescribed.
Extension of deadlines for furnishing details of outward supplies in FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold: months July 2017-September 2018 to be furnished by 31st October 2018; months October 2018-March 2019 to be furnished by the eleventh day of the succeeding month, with a special extension to 31st December 2018 for taxpayers who obtained GSTIN under the specified central notification. The notification supersedes earlier state notifications and preserves prior actions; return timelines for July 2017-March 2019 will be published in the Official Gazette.

Extension of final return filing allows cancelled-registrant taxpayers extra time to submit FORM GSTR-10 by the notified deadline.
Taxpayers whose registration was cancelled on or before 30th September 2018 are notified as a class of persons required to furnish the final return in FORM GSTR-10 by 31st December 2018; the notification is effective from 26th October 2018.