Letter of Undertaking allowed in place of bond for exports without integrated tax, subject to eligibility and validity conditions.
Permits registered persons to furnish a Letter of Undertaking instead of a bond for export supplies made without payment of integrated tax, excluding persons prosecuted for offences where the tax evaded exceeds the prescribed threshold. The Letter of Undertaking must be on the registrant's letterhead, in duplicate, for a financial year in the annexure to FORM GST RFD 11 and executed by specified office-holders or authorised persons. The Letter of Undertaking will cease if tax and interest are not paid within the prescribed period and will resume after such payment; the rules apply mutatis mutandis to SEZ transactions.

Tax collection at source: e commerce operators must collect a small percentage on intra State taxable supplies when they collect payment.
Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half percent 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, as notified under Section 52(1) of the Odisha Goods and Services Tax Act, 2017.

Authority to conduct GST examinations designated to national academy, establishing retrospective assignment of examination powers.
Designates a central training academy as the authorised body to conduct examinations under the State GST Act and Rules, pursuant to the Commissioner of State Tax's powers and council recommendations, and declares the notification to have retrospective effect from a prior specified date.

Refund of input tax credit: revised formula for inverted duty structure, updated forms, and Consumer Welfare Fund governance.
Amendments effective retrospectively provide a new refunds computation for inverted duty structures-Maximum Refund Amount = Turnover of inverted rated supplies x Net ITC / Adjusted Total Turnover less tax payable-define Net ITC and Adjusted Total Turnover, replace the Consumer Welfare Fund rule with detailed crediting, committee constitution, powers and eligible applicants, and update FORM GST ITC-03, insert FORM GSTR-10 Final Return, and substitute FORM GST DRC-07 for standardized order summaries.

Tax Collected at Source provisions to commence under section 52, effective from the appointed commencement date.
Appoints a commencement date by government notification to bring into force the Tax Collected at Source provision of the State Goods and Services Tax Act, pursuant to the exercise of powers under the Act, following a recommendation of the Goods and Services Tax Council.

GSTR-1 filing deadline extension for eligible small taxpayers; quarterly returns rescheduled and electronic filing deadline clarified.
Extends Form GSTR-1 filing deadlines for registered persons within the eligible small taxpayer class, prescribing specific extended due dates for each quarter from July 2017 through March 2019 and superseding earlier notifications. Taxpayers registered under the referenced prior notification must file GSTR-1 for July 2017 to September 2018 electronically through the common portal by the consolidated deadline. Further time limits for furnishing the related details or returns under the return filing provisions will be notified later in the Official Gazette.

Late fee waiver under GST for specified returns and input service distributors relieves portal-related erroneous charges.
The Government of Kerala waives late fees under the Kerala SGST Act for three specific categories: GSTR-3B returns submitted but not filed on the common portal after ARNs were generated, GSTR-4 returns filed on time but erroneously charged late fees on the portal for the transitional period, and Input Service Distributors who paid late fees for GSTR-6 filings during the early January portal transition.

Input tax credit verification via supplier-filed outward-supply details limits and joint liability where recipient avails credit without return.
The Act revises definitions and schedules to broaden coverage and clarity, modifies supply classification and reverse charge rules, adjusts composition and registration requirements including separate SEZ registration, enables suspension during cancellation proceedings, and clarifies credit/debit note issuance. It reorganizes return filing and rectification timelines, inserts section 43A establishing portal-based outward-supply reporting, recipient verification and limits on ITC availing with joint-and-several liability where returns remain unfurnished, expands practitioner authorisations, and prescribes order and conditions for utilization of input tax credit.

E commerce operator collection duty requires operators to collect tax on intra State taxable supplies when they receive payment.
Every electronic commerce operator, other than an agent, must collect an amount at the notified statutory rate on the net value of intra State taxable supplies made through its platform by other suppliers where the operator collects the consideration for those supplies, pursuant to the State GST Act authority empowering such collection.

Government ownership threshold clarified for GST exemption: majority stake directly or via wholly owned entity qualifies.
The notification inserts an Explanation to clarify that, for the exemption at serial number 41, the Central Government, State Government or Union territory must hold majority ownership in the entity directly or indirectly through an entity that is wholly owned by the Central Government, State Government or Union territory, thereby defining the ownership structure that qualifies an entity for the specified GST exemption.

Special procedure for small GST suppliers allows quarterly GSTR-1 submission under staggered deadlines with limited electronic exceptions.
Notification under section 148 prescribes a special procedure for registered persons below the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly basis, with staggered due dates listed in the notification. It supersedes earlier G.O.Ms., specifies electronic-filing exceptions for certain territories and for recent GSTIN allotments under a related notification, and states that time limits for returns under section 38(2) and section 39(1) for the covered months will be notified later.

Quarterly GSTR-1 filing relief allows eligible small taxpayers to report outward supplies with specified quarterly deadlines.
Notification allows registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 quarterly for the period July 2018 to March 2019, specifies calendar deadlines for each quarter, and states that corresponding time limits for furnishing returns under the Act will be notified subsequently in the Gazette.

Tax Deducted at Source implementation brought into force for government controlled bodies, societies and public sector undertakings.
The Government has appointed the commencement of the provisions of section 51 of the Kerala SGST Act and superseded an earlier notification, bringing those TDS provisions into force for persons specified in sub section (1) clauses (a), (b) and (c) and the identified persons under clause (d). Specified deductors include authorities or boards set up by Parliament or State Legislature or established by Government with majority participation, societies established by Government under the Societies Registration Act, and public sector undertakings.

Tax collection at source: electronic commerce operators must collect prescribed amounts on intra state taxable supplies when they collect payment.
Notification prescribes a Tax Collection at Source obligation on every electronic commerce operator, other than agents, to collect an amount calculated at a rate of half per cent of the net value of intra State taxable supplies made through the operator where the consideration for those supplies is to be collected by the operator.

Government ownership requirement clarifies GST exemption applies where central or state holds significant ownership directly or through wholly owned entity.
The Explanation adds that, for the exemption at serial number 41, the Central Government, State Government or Union Territory must have 50 per cent. ownership in the entity claiming the exemption, either directly or through an entity which is wholly owned by the Central Government, State Government or Union Territory, thereby prescribing the qualifying ownership structure for eligibility.

Tax collection at source requires e commerce operators to collect a specified rate on intra State taxable supplies they receive consideration for.
Notifies the rate of tax collection at source (TCS) to be collected by electronic commerce operators, not being agents, at 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; issued under section 52(1) of the West Bengal GST Act and effective from 20 September 2018.

Government ownership threshold for GST exemption clarified; majority government ownership, direct or via wholly owned entity, qualifies.
An Explanation is inserted into notification No.1136-F.T. clarifying that for the exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity, directly or through an entity wholly owned by the Government. The amendment is made under sub section (3) of section 11 of the West Bengal GST Act and is deemed effective from 20th September, 2018.

Extension of time for Form GST TRAN-1 submission granted for taxpayers affected by portal technical difficulties, per council recommendation.
The Commissioner of State Tax, Maharashtra, exercising the power under sub rule (1A) of rule 117 read with section 168, has extended the period for submitting declarations in Form GST TRAN-1 for a class of registered persons who could not submit by the due date due to technical difficulties on the common portal; the extension applies to cases recommended by the Council and is notified in Order No. 04/2018-MGST.

Quarterly GSTR-1 filing procedure applies to registered persons with turnover up to 1.5 crore rupees.
Registered persons having aggregate turnover of up to 1.5 crore rupees are covered by a special procedure for furnishing the details of outward supply of goods or services or both. Such persons may file FORM GSTR-1 quarterly within the prescribed time limits, and GSTIN holders under the specified prior notification must furnish the relevant details electronically through the common portal by 31 December 2018.

Notification expiry extension extends the operative deadline for a prior state GST notification, altering its prescribed cut off.
An executive amendment under the enabling provision of the Uttar Pradesh Goods and Services Tax Act substitutes the figures, letters and words denoting the expiry date in Notification No. KA.NI.-2-854/XI-9(47)/17-U.P. Act-01-2017 (as last amended), thereby altering the notification's operative cut off date; no other provisions of the original notification are changed.