GST annual return reporting introduces comprehensive disclosures for supplies, input tax credit, payments, refunds, demands and composition taxpayers.
The amendments permit dropping registration-cancellation proceedings when all pending returns are furnished and tax, interest and late fee are fully paid; permit input tax credit on documents containing specified core particulars; revise adjusted total turnover for refund purposes; and impose bill-of-entry carriage and disclosure requirements for imported goods in transit. They also substitute FORM GST ITC-04 for job-work reporting and introduce annual returns in FORM GSTR-9 for regular taxpayers and FORM GSTR-9A for composition taxpayers, covering supplies, input tax credit, tax payments, adjustments, refunds, demands and late fees.

Electronic commerce operator collection duty: operators must collect GST on intra state supplies when they collect the consideration.
Electronic commerce operators, not acting as agents, must collect an amount at the notified rate of half per cent of the net value of intra State taxable supplies made through them by other suppliers where the consideration is collected by the operator.

Late fee waiver for specified Telangana GST taxpayers covering certain GSTR-3B, GSTR-4 and GSTR-6 portal errors.
Waiver of late fees is authorized under Section 128 of the Telangana Goods and Services Tax Act, 2017 for charges under Section 47. It relieves three classes: (a) GSTR-3B returns for October 2017 submitted but not filed after ARN generation; (b) GSTR-4 returns for October-December 2017 filed by the due date but subject to an erroneous late fee on the portal; and (c) Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between January 1 and January 23, 2018.

Extension of return filing deadline for FORM GSTR-3B allows electronic submission via common portal to a later date.
Amendment inserts a proviso to extend the due date for furnishing FORM GSTR-3B for the month of September, 2018, requiring that the return be furnished electronically through the common portal on or before the 25th October, 2018.

Extension of GSTR-3B deadline: September returns to be filed electronically by the extended date under state GST notification.
An additional proviso was inserted into the earlier notification to require that the return in FORM GSTR-3B for the month of September, 2018 be furnished electronically through the common portal on or before the 25th October, 2018. The amendment is made under the State GST framework and is deemed to have come into force from 21 October, 2018 as a modification of Notification No.34/2018-State Tax.

GSTR-3B deadline extension: September 2018 returns may be filed electronically on or before 25 October.
The Commissioner amends Notification No. 12/2018 by inserting a proviso that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal on or before the 25th October, 2018, extending the filing deadline for affected taxpayers.

Extension of GSTR-1 filing deadline granted, with monthly returns now due on the eleventh day succeeding each month.
The Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the prescribed threshold, moving the due date for each month from July 2018 to March 2019 to the eleventh day of the following month. Time limits for related returns under the Act will be notified subsequently.

Extension of return deadline for monthly GSTR-3B returns under AP GST Act; electronic filing window granted.
The Chief Commissioner, under the Andhra Pradesh Goods and Services Tax Act and Rules, has amended an earlier notification to provide that the return in FORM GSTR-3B for September 2018 shall be furnished electronically through the common portal by an extended date, thereby extending the statutory filing deadline for all taxpayers.

Mandatory electronic filing for GSTR-3B returns: specified monthly return must be submitted via the common portal by the prescribed deadline.
An amendment inserts a proviso requiring the return in FORM GSTR-3B for the month of September, 2018 to be furnished electronically through the common portal on or before the prescribed deadline, issued under the delegated authority of the Sikkim Goods and Services Tax Act and Rules and published as Notification No. 55/2018 - State Tax.

Input tax credit procedures clarified: suppliers must furnish outward details and recipients verify before availing credit with prescribed safeguards.
Amendments refine definitions, supply classification, registration, return filing and input tax credit procedures. Notably, a new procedural framework requires suppliers to furnish outward supply details on the common portal and obliges recipients to verify or modify those details before availing input tax credit; the law prescribes safeguards, a cap on credit claimable without supplier details, joint liability for supplier and recipient for unreported outward supplies, and an order of utilisation for various tax credits.

Refund of input tax credit: conditions and exclusions tied to notification-based benefits for export-related supplies.
Amendments substitute rule 89(4B) and rule 96(10) to allow refund of unutilised input tax credit on zero-rated supplies where specified central notifications were availed by suppliers or claimants, and to restrict refund claims for integrated tax on exports where specified notification benefits were received, subject to a carve-out for capital goods under the Export Promotion Capital Goods Scheme; effective from publication of the corresponding central notification.

Refund eligibility for integrated tax on exports barred when supplier availed specified SROs or notifications, effective retrospectively.
The substituted sub rule restricts refunds of integrated tax on exports by disqualifying claimants who received supplies from suppliers that availed benefit of specified SROs or notifications; the substitution is declared to have retrospective effect from the cited implementation date.

Refund of input tax credit permitted for inputs received under specified notifications, subject to exclusions where notification benefits were availed.
The amendment clarifies refund entitlement: claimants may obtain refund of input tax credit on inputs received under specified notifications for export of goods, and the proportionate credit on other inputs or input services used in making such exports. It further conditions refunds of integrated tax on exports by excluding claimants who availed certain notification benefits, except for capital goods received under the Export Promotion Capital Goods scheme.

Refund eligibility for integrated tax on exports restricted where suppliers claimed specified notification benefits, affecting export claimants' entitlement.
The substituted rule 96(10) restricts refund entitlement for integrated tax paid on exports by providing that claimants must not have received supplies on which the supplier availed benefits under specified Puducherry or Central Government notifications; the substitution is deemed to have retrospective effect from the principal rules' commencement.

Reconciliation statement requirement: mandates auditor-certified alignment of audited accounts with annual GST returns and ITC reconciliation.
Insertion of Form GSTR-9C mandates a reconciliation statement and auditor certification to align audited annual financial statements with the Annual Return (GSTR-9) for each GSTIN, covering reconciliation of gross and taxable turnover, rate-wise tax liability and payments (including reverse charge), Input Tax Credit reconciliation by expense heads, reasons for unreconciled differences, auditor recommendations for additional liabilities and prescribed certification formats and annexures.

Refund of Input Tax Credit: eligibility tied to receipt of inputs under specified GST and customs notifications and EPCG carve-out.
Substituted rule 89(4B) permits refund of unutilised input tax credit for zero-rated supplies without payment where inputs were received under specified departmental or central notifications or where customs notification benefits were availed; such refund covers input tax credit on inputs received under those notifications for export and attributable input tax on other inputs or input services used for export. Substituted rule 96(10) provides that persons claiming refund of integrated tax on exports should not have received supplies benefiting from specified departmental notifications or availed specified customs notification benefits, except insofar as those benefits relate to receipt of capital goods under the EPCG Scheme.

Refund restriction on integrated tax for exporters bars refunds where suppliers claimed specified notification benefits.
Entitlement to refund of integrated tax on exports is restricted: claimants are ineligible if they received supplies from suppliers who availed specified central notification-based benefits relating to integrated tax or customs. The substituted provision ties refund eligibility to whether the supplier claimed exemptions under the listed notifications issued in October 2017, and is deemed effective from 23 October 2017.

Refund of input tax credit on zero-rated exports restricted where notified benefits were availed; EPCG capital goods carve-out preserved.
The Rules amend refund eligibility: refunds of unutilised input tax credit for zero-rated supplies are allowed for input tax on inputs received under specified notifications and for other inputs used in such exports; refunds of integrated tax on exports are barred where the claimant received supplies or availed benefits under certain State or Customs notifications, except where such benefit pertains solely to capital goods received under the Export Promotion Capital Goods scheme.

Refund of integrated tax on exports: claim barred if recipient received supplies benefiting notified supplier concessions.
Claimants seeking refund of integrated tax on exported goods or services are ineligible if they received supplies on which the supplier availed specified government notifications conferring tax or incentive benefits; this amends rule 96(10) and is effective from the stated operative date.

Ownership threshold for government-controlled entities clarifies eligibility for Punjab SGST exemption from specified effective date.
Introduces an Explanation clarifying that for the specified exemption the Central Government, State Government or Union territory must have fifty per cent or more ownership in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the Explanation is inserted in the Table against the relevant serial number of the original notification and is to be effective from the stated commencement date.