Government ownership threshold clarifies exemption applicability to entities controlled directly or through wholly government owned entities.
An Explanation is added to the notification to define that the exemption applies where the Central Government, State Government or Union territory holds fifty per cent or more ownership in the entity, directly or through an entity wholly owned by the Central Government, State Government or Union territory; the amendment is effective from 20th September, 2018.

Tax rates for motor fuels revised: petrol and diesel taxed at percentage or per litre minimum, whichever is greater.
The notification amends Schedule-IV of the Uttar Pradesh Value Added Tax Act, 2008 by substituting entries for petrol and diesel. Petrol is taxed at 23.78% or Rs. 14.41 per litre, whichever is greater, and diesel (as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, except where otherwise specified) is taxed at 14.05% or Rs. 8.43 per litre, whichever is greater; the point of tax for both is indicated as "M or l."

GST Amendment clarifies reverse charge and prescribes supplier portal verification for input tax credit claiming in returns.
The Act amends definitions and classification rules, expands reverse charge by allowing notified recipients to pay tax on supplies from unregistered suppliers, and inserts section 43A prescribing procedures for suppliers to furnish outward-supply details on a common portal and for recipients to verify and avail input tax credit, including limits where supplier details are not furnished and joint and several liability for tax or wrongly availed credit subject to prescribed recovery safeguards.

Tax Collection at Source requirement: e-commerce operators must collect from intra-State taxable supplies when they collect consideration.
Every electronic commerce operator, not being an agent, shall collect an amount calculated at the prescribed rate of the net value of intra State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.

Collection obligation for electronic commerce operators to remit a specified percentage on intra State taxable supplies when they collect payment.
Electronic commerce operators, not being agents, must collect an amount at a 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; the requirement is effective from 20th September, 2018.

Late fee waiver for GST returns: relief for specified GSTR-3B, GSTR-4 and GSTR-6 filing errors.
Waiver of late fees under section 128 waives charges under section 47 for three categories: (i) persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number on the common portal; (ii) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 filing or submission for tax periods between 1 January 2018 and 23 January 2018. The notification is deemed effective from 4 September 2018.

Extension of TRAN-1 filing: authorized relief for registrants affected by portal technical difficulties; TRAN-2 submission allowed thereafter.
A new sub-rule authorises the Commissioner, with Council recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under this extension may submit the related FORM GST TRAN-2 statement by a later specified date. Additionally, rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.

Annual Return requirements updated to include detailed ITC, turnover and tax payment disclosures and new form formats.
A new proviso to rule 22(4) mandates that cancellation proceedings under section 29(2)(b) or (c) be dropped and an order in FORM GST-REG-20 issued where the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fee; rule 36(2) is amended to allow input tax credit where a document, though missing some particulars, contains tax charged, description, total value, supplier and recipient GSTIN and place of supply for inter-State supplies; various forms including REG-20, ITC-04, GSTR-9/GSTR-9A and EWB-01 are substituted or inserted with detailed tables and instructions.

Commencement of Section 51 provisions: government-established bodies, societies and public undertakings fall within applicability from appointed date.
The State Government appoints 1 October 2018 as the date on which the provisions of Section 51 of the Telangana GST Act, 2017 shall come into force for specified persons, superseding an earlier notification without affecting prior acts or omissions. The notification specifies applicability to: authorities, boards or other bodies set up by legislation or government with majority government participation; societies established under the Societies Registration Act by central, state or local authorities; and public sector undertakings.

Commencement of Section 52: appointed date set for the provision to come into force under the GST legislative framework.
The State government, exercising powers under the Telangana Goods and Services Tax Act, 2017, notified an appointed day on which the provision identified as section 52 will come into force, by government order dated 29-09-2018, thereby specifying the effective commencement date for that statutory provision.

Commencement of section 52 set for 1 October 2018, bringing that provision into force under the state GST Act.
The State Government, exercising powers under the Act's commencement provision, notifies the commencement of section 52 to take effect on 1 October 2018 by order in the name of the Governor, issued through the Commercial Tax Department.

Extension of GST transitional filing deadlines permits Commissioner to grant relief for filings delayed by portal technical difficulties.
The amendment empowers the Commissioner, on the Council's recommendation, to extend electronic filing deadlines for Form GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and allows a consequential extension for filing Form GST TRAN-2; it also inserts an additional enforcement reference into the rule text. The rules come into force on publication and are declared deemed effective from an earlier specified date.

Filing requirement for delayed GSTR-3B returns mandates electronic submission via common portal by affected taxpayers.
The amendment inserts a proviso requiring taxpayers who obtained GSTIN under the department's earlier notification to file GSTR-3B for July 2017-November 2018 electronically via the common portal on or before 31 December 2018; the notification is deemed effective from 10 September 2018.

Threshold-based GSTR 1 filing requires small taxpayers to follow a prescribed quarterly schedule and electronic submission.
Registered persons below the specified turnover threshold must furnish details of outward supplies in FORM GSTR 1 on a quarterly basis under a special procedure; the notification supersedes earlier departmental notifications, prescribes filing time limits for specified quarters as set out in the Table, requires electronic filing through the common portal for taxpayers who obtained GSTIN pursuant to a separate notification for quarters July 2017-September 2018, and provides that time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.

GSTR-3B filing requirement for newly registered taxpayers mandates electronic submission through the common portal by the prescribed deadline.
The Commissioner amends earlier departmental notifications to require taxpayers who obtained GSTIN under the department's 29 August 2018 notification to furnish returns in FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, with the last date for submission fixed as 31st December 2018; the amendment is deemed to have come into force w.e.f. 10th September 2018.

Return Filing Obligation updated: GSTR-3B required for prior tax periods by taxpayers newly assigned GSTIN under recent notification.
The notification inserts a proviso into earlier departmental notifications specifying that taxpayers who obtained a GST Identification Number under the department's late-August notification must file returns in FORM GSTR-3B for the tax periods from July through November of the relevant window; the amendment is issued under the State GST Act and rules and is deemed to be effective from a date in September noted in the order.

Commencement of Section 51 applies to specified authorities, societies, and public sector undertakings from appointed commencement.
Section 51 of the Madhya Pradesh Goods and Services Tax Act, 2017 is appointed to come into force on the first day of October, 2018 for persons specified in sub-section (1) - authorities or boards/body set up by an Act or established by Government with majority equity or control, societies established under the Societies Registration Act, and public sector undertakings - and the notification supersedes the earlier departmental notification, while being deemed to have come into force from the thirteenth day of September, 2018.

Ownership threshold for government-owned entities clarified for exemption eligibility through direct or wholly owned subsidiaries.
The State Government inserts an Explanation into the earlier notification clarifying that, for the exemption at Table serial number 41, the Central Government, State Government or Union Territory must have ownership of at least half of the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union Territory.

Electronic commerce operator collection obligation: operators must collect a statutory amount when they receive consideration for intra State taxable supplies.
Notification prescribes a collection obligation on electronic commerce operators not acting as agents to collect an amount calculated on the net value of intra State taxable supplies made through them by other suppliers, where the operator collects the consideration for those supplies; issued under state GST collection powers and given effect from the stated commencement date.

GST reconciliation: mandatory Form GSTR-9C requires audit-backed reconciliation of turnover, tax liability and input tax credit.
Insertion of FORM GSTR-9C mandates a GSTIN-wise reconciliation statement reconciling audited financial statements with the Annual Return (GSTR-9) for 2017-18, comprising turnover adjustments (unbilled revenue, advances, deemed supplies, credit notes, composition turnover, valuation and forex differences), rate-wise tax liability reconciliation including reverse charge and liabilities for interest/late fee/penalty, ITC reconciliation with timing and expense category adjustments, auditor recommendations on additional payable amounts, and dual certification requirements for auditor-prepared and third-party prepared reconciliation statements.