TDS exemption for most Ministry of Defence authorities applies retrospectively with effect, excluding listed Annexure A controllers.
The notification proviso excludes authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the earlier State GST notification's applicability with effect from 1 October 2018, thereby leaving the listed Principal Controllers/Controllers of Defence Accounts in Annexure A subject to the notification.

Registration exemption for inter-State handicraft suppliers subject to specified product lists and aggregate turnover condition.
This notification specifies categories of casual taxable persons exempted from obtaining registration under the West Bengal GST Act: (i) persons making inter-State supplies of handicraft goods as listed in an earlier State Tax (Rate) notification, and (ii) persons making inter-State supplies of specified HSN-coded products produced predominantly by hand. The exemption is conditional on availing the corresponding integrated tax notification benefit and on the aggregate value of supplies not exceeding the registration-triggering aggregate turnover. Exempt persons must obtain a PAN and generate an e-way bill. The notification is effective from the notified date and supersedes the earlier notification.

Goods and Services Tax amendment revises definitions, input tax credit procedures, return filing, reverse charge and registration rules.
Amendment updates definitions and classification of supplies, expands government power to notify recipients liable under reverse charge, revises composition scheme conditions and registration rules including separate SEZ registration and suspension during cancellation, and inserts section 43A prescribing procedures for furnishing outward-supply details, recipient verification, limits on availing input tax credit where supplier details are absent, deemed supplier liability for furnished details, and joint and several liability for tax or wrongly availed credit with prescribed recovery safeguards.

Final GST return obligation requires taxpayers with cancelled registration to file FORM GSTR-10 by the notified deadline.
Notification requires taxpayers whose registration was cancelled by the proper officer on or before 30th September, 2018 to furnish the final return in FORM GSTR-10, extending the compliance deadline for submission of that final return to 31st December, 2018 and grounding the requirement in the statute and rule framework including rule 81.

Final return obligation: persons with cancelled GST registrations must file FORM GSTR-10 by the December 31 deadline.
Persons whose registration was cancelled by the proper officer on or before 30th September, 2018 are required to furnish the final return in FORM GSTR-10 by 31st December, 2018 under the Himachal Pradesh Goods and Services Tax framework.

Refund of input tax credit permitted for zero-rated exports when inputs obtained under specified notifications; EPCG capital goods excepted.
The amendments revise refund eligibility: refunds of input tax credit for zero-rated supplies are allowed where inputs were received under specified state or central notifications or where specified customs benefits were availed, and include credit for other inputs/input services used in such exports. Separately, refund of integrated tax on exports is restricted where certain notification benefits have been availed, with an exception for capital goods received under the Export Promotion Capital Goods scheme.

Refund of integrated tax: claimants barred where they received supplies benefiting from specified tax exemption notifications.
The amendment substitutes sub rule (10) of rule 96, effective 23 October 2017, providing that persons claiming a refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of specified Karnataka and Government of India notifications issued in October 2017; those listed notifications thereby disqualify receipt of such supplies for purposes of refund eligibility.

Final return filing extension: taxpayers with cancelled registrations may file FORM GSTR 10 within an extended deadline.
Notification requires taxpayers whose GST registration was cancelled on or before 30th September 2018 to furnish the final return in FORM GSTR-10 by 31st December 2018. It is issued under the Governor's statutory powers read with the relevant rule, applies to cancellations by the proper officer up to the specified cut-off, and comes into force on 26th October 2018.

Final return obligation in FORM GSTR 10 for cancelled registrations requires filing by the prescribed deadline under GST rules.
Persons whose registration has been cancelled by the proper officer on or before the specified cutoff are designated as a class required to furnish a final return in FORM GSTR-10; the notification prescribes a uniform last date for submission of that final return by reference to the enabling GST statute and rules.

Final return obligation extended for cancelled registrants, allowing delayed filing of GSTR-10 until extended deadline.
Persons whose GST registration was cancelled on or before 30 September 2018 are required to furnish the final return in FORM GSTR-10, and the State Government, under the provisions of the Nagaland Goods and Services Tax Act and rules, extends the time for submission of that final return until 31 December 2018.

Final return requirement: persons with cancelled GST registration must file FORM GSTR-10 within the prescribed extended period.
Notifying persons whose registrations were cancelled on or before 30 September 2018 as a class obliged to furnish the final return in FORM GSTR-10, and prescribing that such final returns may be furnished up to 31 December 2018, thereby setting the procedural deadline for compliance following cancellation of registration.

Final return obligation for cancelled GST registrations: affected taxpayers must file FORM GSTR-10 within the notified timeframe.
Persons whose registration under the Meghalaya GST framework was cancelled by the proper officer on or before the specified cutoff are required to furnish the final return in FORM GSTR-10 within the further notified timeframe; the notification relies on the statutory GST provisions and corresponding state rules to designate the class of persons and fix the compliance deadline.

Extension of time to furnish FORM GST ITC-04 for job-worker goods; state notification extends filing deadline under GST rules.
The Commissioner extends the time limit for furnishing FORM GST ITC-04 in respect of goods dispatched to a job worker, received from a job worker, or sent between job workers for the specified period, invoking state GST powers and the procedural rule, and supersedes the earlier state notification while preserving actions taken before supercession.

Extension of ITC-04 filing deadline for goods sent to or received from job workers, deadline extended to end of December.
The Commissioner has extended the time limit for furnishing Form GST ITC-04 for goods sent to, received from, or transferred between job workers during July 2017-September 2018 until 31 December 2018, superseding the earlier notification except as to past actions or omissions.

Final Return Obligation: taxpayers with cancelled registration must file FORM GSTR-10 by 31 December 2018 under Maharashtra GST.
Persons whose registration under the Maharashtra GST Act has been cancelled by the proper officer on or before 30th September 2018 are notified as required to furnish the final return in FORM GSTR-10, with the time for filing extended until 31st December 2018 under the State GST statutory powers and rules.

Final return filing extension granted for taxpayers with cancelled registrations to file GSTR-10 by a specified deadline.
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 by 31st December 2018, the notification invoking the relevant provisions of the Gujarat Goods and Services Tax Act and Rules and specifying the affected registrants and the extended compliance date.

Extension of final return filing deadline for cancelled registrations allows submission of FORM GSTR-10 after cancellation.
Notifies an extension permitting persons whose GST registration was cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018, issued under section 148 read with section 45 and rule 81 of the Sikkim GST Act and Rules.

GST return filing deadline amended for September 2018 GSTR-3B to be furnished electronically through the common portal.
The amendment inserted an additional proviso requiring the return in FORM GSTR-3B for September 2018 to be furnished electronically through the common portal on or before 25 October 2018. It was made under the Uttarakhand Goods and Services Tax Act and Rules on the recommendation of the Council.

Final GST return obligation on cancelled registrations requires furnishing Form GSTR-10 by notified taxpayers within extended period under state notification.
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 by 31st December, 2018, thereby effecting an extension of the filing period for final returns under the State GST framework.

Ministry of Defence exemption: specified defence authorities (except listed Annexure A) excluded from notification applicability under Section 51.
An amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the application of the notification insofar as it concerns persons specified under clause (a) of sub section (1) of Section 51 of the Odisha GST Act, 2017; the exclusion takes effect from 1 October 2018.