Tax Collection at Source commencement appointed to take effect 1 October under Mizoram GST enabling provision.
The state taxation department notification appoints a commencement date for the Tax Collection at Source provision of the Mizoram Goods and Services Tax Act, 2017, exercising the enabling power under sub section (3) of section 1 and thereby bringing the TCS mechanism into operational effect within the State, with attendant administrative and compliance consequences for affected persons and authorities.

TDS under Section 51 comes into force for government controlled bodies, societies and public sector undertakings from October.
TDS provisions under section 51 of the Mizoram GST Act, 2017 are appointed to come into force on 1 October 2018 for persons under clauses (a), (b) and (c) of sub section (1) and for specified entities under clause (d), namely government set up authorities or bodies with fifty one percent or more government participation, societies established by government under the Societies Registration Act, 1860, and public sector undertakings; the notification supersedes the prior notification dated 3 October 2017 except as to prior actions.

Reconciliation Statement under GST: auditors must file Form GSTR-9C reconciling turnover, tax liabilities and ITC with annual returns.
Amendment inserts FORM GSTR-9C requiring an auditor prepared reconciliation statement reconciling audited annual financial statements with the Annual Return on a GSTIN wise basis, covering gross and taxable turnover, rate wise tax liability and payments, and detailed Input Tax Credit reconciliation, including reasons for unreconciled differences, quantification of additional amounts payable, auditor recommendations, certification requirements and an option for taxpayers to pay amounts recommended by the auditor.

Tax Deduction at Source under GST requires deductors to register, deposit via CPIN/CIN and file monthly returns.
Section 51 requires government deductors to register on the GST portal, withhold TDS on taxable supplies above the statutory threshold, generate CPINs for deposits via NEFT/RTGS or OTC, obtain CIN credits to the electronic cash ledger, maintain a register (Annexure A), file monthly FORM GSTR-7 to enable credit to deductees, and issue FORM GSTR-7A TDS certificates. Two operational modes are prescribed: individual bill-wise CPIN generation and periodic bunching with Suspense Head aggregation.

Tax schedule amendment adds fertilizer grade phosphoric acid to reduced SGST rate list, altering state GST applicability.
Corrigendum inserts the entry "57B 2809 Fertilizer grade phosphoric acid" into Schedule II at Sl (iv), placing the product in the 6% SGST category, and declares the amendment retrospectively effective from 25th January, 2018, thereby modifying the earlier Finance (Taxation) Department notification.

Concessional SGST rate for specified handicraft goods reduces state tax to prescribed concessional rates for intra state supplies.
The notification exempts intra state supplies of specified handicraft goods from State tax to the extent the tax exceeds the concessional SGST rate set in the accompanying table. It relies on the State taxation statute and GST Council recommendations, provides a definition of "handicraft goods" as predominantly hand made items with ornamentation or inlay work and distinctive aesthetic or cultural features, and lists tariff headings with descriptions of goods matched to their prescribed concessional SGST rates for intra state supply.

Input tax credit restriction: accumulated credit for specified goods received after cutoff will not apply and may lapse.
The amendment excludes application of the notification to input tax credit accumulated on supplies of specified goods received on or after 1 August 2018, and provides that accumulated input tax credit unutilised after payment of tax through July 2018 on inward supplies received up to 31 July 2018 shall lapse.

GST schedule amendments add new exempted and reclassified goods under Assam SGST, effective from July.
Amendments to the Assam GST rate schedule insert and substitute specified tariff entries-adding vegetal and craft materials, broom-making materials, deities of stone/marble/wood, goods of sal and related leaves, rakhi (excluding Chapter 71), sanitary napkins/tampons, and coir pith compost with brand-related conditions; they replace the de-oiled rice bran entry with a specified heading and explain the exemption applies from 25 January 2018. The notification is deemed effective from 27 July 2018 and modifies Notification No. 2/2017-(Rate) under the Assam GST Act.

GST rate amendment: statewide schedule revisions adjust tariff classifications and commodity descriptions, effective retrospectively.
Assam amends its GST Rate Notification No. 1/2017 to give effect to GST Council recommendations by inserting, substituting and omitting entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), modifying tariff headings, commodity descriptions, exceptions and value thresholds for a range of specified goods, and making the amendments effective retrospectively as deemed issued on 27th July, 2018.

Definition of business clarified: government activities as public authorities excluded from the notification's scope, effective retrospectively.
The government inserted an explanation into a rate notification clarifying that, for the specified notification item, the term "business" does not include activities or transactions undertaken by the Central Government, a State Government or any local authority when acting as public authorities; the insertion is a scope clarification to the notification and is declared effective from a deemed date.

Services related to municipal functions under Article 243W excluded from supply classification; notification extended to union territories.
The notification amends No. 14/2017 by inserting "or Union territory" after "State Government" and adding "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby extending coverage to Union territories and to activities relating to functions entrusted to municipalities under Article 243W, with such services treated neither as a supply of goods nor a service; effective retrospectively from 27th July, 2018.

Reverse Charge on DSA services: individual DSA supplies to banks/NBFCs made taxable under reverse charge mechanism.
Amendment designates services supplied by individual Direct Selling Agents (DSAs) to banking companies or non-banking financial companies located in the taxable territory to be taxed under the Reverse Charge Mechanism, specifying the supplier class as individual DSAs other than bodies corporate, partnerships or LLPs and the recipient class as banking companies or NBFCs; it also inserts a definition of "renting of immovable property" covering access, occupation, use or similar arrangements with or without transfer of possession or control.

GST exemption for specified services expands to include old age homes, agricultural power infrastructure, warehousing and pension services.
Amendments to Assam Notification No. 12/2017 expand GST exemptions by adding exempt entries for specified services including old age homes (with consideration caps inclusive of boarding, lodging and maintenance), electricity distribution infrastructure to farmer tube wells for agricultural use, warehousing of minor forest produce, provident fund and pension trust administrative services to members, governmental loan guarantee services to PSUs, FSSAI testing and licensing services to food business operators, artificial insemination of livestock (excluding horses), and a conditional exemption framework for assignment of royalty collection to contractors.

Tax classification changes in GST notification amend restaurant, event-based catering, multimodal transport and e-book supply rules.
Amendments distinguish restaurant and institutional canteen supplies from event-based catering, require that input tax credit not have been taken for concessional treatment, and include Indian Railways catering within the same category. The term "declared tariff" is replaced by "value of supply" for specified items and the related explanation is omitted. The notification defines "multimodal transportation" and the multimodal transporter's obligations, and treats e-books supplied online as a separate category within telecommunications and information supply services.

Extension of GST TRAN-1 filing deadline granted for registrants affected by portal technical difficulties with council recommendation.
The Commissioner of State Tax, exercising powers under the Rajasthan Goods and Services Tax Rules and Act and on the Council's recommendation, extended the period for submitting FORM GST TRAN-1 until 31st January, 2019 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council.

Tax collection at source requires electronic commerce operators to collect a prescribed rate on intra State supplies where they collect payment.
Electronic commerce operators, not acting as agents, must collect tax at source on the net value of intra State taxable supplies made through their platforms where the consideration for those supplies is collected by the operator, at a prescribed collection rate under the Goods and Services Tax framework.

Extension of TRAN-1 filing deadline allows Commissioner to permit late electronic declarations for registrants facing portal technical difficulties.
Rule 117 is amended to add sub rule (1A) allowing the Commissioner, on the Council's recommendation, to extend the deadline for electronic submission of FORM GST TRAN 1 for registrants prevented from filing due to technical difficulties on the common portal; a proviso allows those using this extension to submit FORM GST TRAN 2 by a further specified date. Rule 142(5) is amended to insert "or section 125" after the reference to "of section 76", widening the rule's cross reference.

Extension of GSTR-1 filing due date for small taxpayers allows deferred quarterly submission under a prescribed special procedure.
Registered persons with aggregate turnover up to 1.5 crore rupees may furnish details of outward supplies in FORM GSTR-1 under a special procedure with specified extended quarterly filing deadlines; certain taxpayers must file electronically through the common portal, and time limits for related monthly returns will be notified subsequently.

Extension of GSTR-3B due date for newly migrated taxpayers permits electronic filing by a prescribed deadline.
Taxpayers who obtained GSTIN under the specified migration notification must furnish electronically through the common portal the FORM GSTR-3B returns for the periods July 2017 to November 2018 by 31st December 2018; this insertion amends the earlier notification and is deemed effective from 10th September 2018.

GSTR-3B filing deadline extended for newly migrated taxpayers; returns must be filed electronically by the announced deadline.
Returns in FORM GSTR-3B for the specified tax periods by taxpayers who obtained GSTIN under the cited migration notification shall be furnished electronically through the common portal on or before the prescribed cut-off date; the amendment inserts a proviso into earlier notifications to that effect and is made operative from the stated commencement date.