Export refund restriction under Assam GST is aligned with notified supplier benefits through amendment to rule 96(10).
Assam GST Rules, 2017 are amended by the Assam Goods and Services Tax (Eleventh Amendment) Rules, 2018, with effect from 23 October 2018. Rule 96(10) is substituted to regulate refund of integrated tax paid on exports by requiring that the claimant must not have received supplies on which the supplier has availed specified notified benefits.

Annual return filing extension for GST transitional period to address delayed electronic filing system and enable compliance.
The Order inserts an Explanation after sub section (2) of section 44 declaring that the annual return for the transitional period shall be furnished by an extended date to address delays in the electronic filing system. It frames the extension as a remedial measure under the removal of difficulties power and affirms that specified categories of registered persons are excluded from the annual return obligation as provided in the primary provision.

Import ban on milk and milk products from China extended until 23 April 2019 or until further orders.
The amendment to ITC (HS) 2017, Schedule 1 (Import Policy) extends the prohibition on import of milk and milk products from China - including chocolates, chocolate products, candies, confectionery and food preparations with milk or milk solids - for four months, keeping the ban in force until 23 April 2019 or until further orders.

PSU-to-PSU supply exemption: supplies between public sector undertakings excluded from state tax notification, effective from October.
Inserts a proviso excluding the supply of goods or services from one public sector undertaking to another public sector undertaking, whether or not a distinct person, from the notification's application, creating an explicit inter-PSU supply exemption under the state tax notification and limiting the notification's scope with effect from the stated commencement date.

Meghalaya GST amendments revise definitions, reverse charge scope, composition thresholds, registration rules and ITC verification procedures.
The Ordinance amends definitions and institutional references, clarifies that services include facilitating securities transactions, revises taxable supply classification and adds Schedule III supplies. It expands Government power to notify recipients liable under the reverse charge mechanism, alters composition thresholds and eligibility, requires separate SEZ registration, allows suspension during cancellation proceedings, permits quarterly returns for notified classes, and inserts Section 43A prescribing procedures for furnishing outward supply details, recipient verification, ITC limits and joint liability for tax or wrongly availed credit. Sections 49-49B prioritise integrated tax utilisation before State tax.

Avoidance of double taxation: treaty sets residence, permanent establishment rules and limits on withholding taxation between jurisdictions.
Notification under section 90 gives effect in India to the India-Hong Kong Agreement avoiding double taxation and preventing fiscal evasion. The treaty applies to residents and taxes on income, defines residency and permanent establishment rules, allocates taxing rights for business profits, dividends, interest, royalties, technical fees and capital gains, prescribes withholding tax limits for beneficial owners subject to effective-connection exceptions, provides methods for elimination of double taxation, non-discrimination, mutual agreement and exchange-of-information mechanisms, and contains anti-abuse provisions and Protocol clarifications.

Public sector undertaking supply carve-out inserted under Uttarakhand SGST notification for inter-PSU transactions.
An amendment to the Uttarakhand SGST notification inserts a proviso excluding supplies of goods, services, or both from one public sector undertaking to another public sector undertaking, whether or not they are distinct persons. The exclusion applies with effect from 1 October 2018 and operates as a specific carve-out from the earlier notification under the State GST framework.

Appointment of Presiding Officer under section 15MA establishes fixed-term statutory tenure with age and tenure limits.
Appointment under section 15MA of the Securities and Exchange Board of India Act, 1992 names Justice Tarun Agarwal as Presiding Officer of the securities appellate forum on a fixed remuneration scale, for a five-year period from assumption of charge, subject to cessation upon reaching the prescribed upper age limit or earlier administrative order.

Exchange rate determination sets specific rupee conversion rates for listed foreign currencies affecting import and export valuation.
Determination of exchange rates for customs purposes under the Customs Act prescribes fixed rupee conversion rates for specified foreign currencies to be used in valuing imported and exported goods. The notification supersedes the prior exchange rate notification and provides separate import and export rates in Schedule I (per unit) and Schedule II (per 100 units), effective from the stated implementation date for customs assessments and proceedings except for prior actions.

Renewal of recognition under securities law granted to IFSC exchange for a limited period, subject to regulatory compliance.
Renewal of recognition is granted to India International Exchange (IFSC) Limited under the Securities Contracts (Regulation) Act for a one year period commencing in late December 2018, authorising contracts in securities subject to the condition that the Exchange shall comply with conditions as may be prescribed by SEBI from time to time.

Recognition renewal: clearing corporation authorised for a limited period subject to regulator prescribed compliance conditions and public interest.
Renewal of recognition is granted to India International Clearing Corporation (IFSC) Ltd under the statutory framework for clearing corporation recognition, subject to continuing fulfillment of statutory and regulatory requirements. The recognition is time limited and conditional; the clearing corporation must comply with conditions specified by the regulator from time to time, and the grant is made on the stated bases of trade interest, securities market interest and public interest.

GSTR-1 filing requirement: registered persons with principal place in Srikakulam district must file electronically by specified deadline.
The amendment requires registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh to furnish details of outward supplies in FORM GSTR-1 for the quarter July-September 2018 electronically through the common portal by the prescribed deadline, by inserting a proviso into paragraph 2 of Notification No. 43/2018-State Tax.

Appointment of Additional Commissioner (Appeals) to exercise appellate functions under the HPGST Act section 107.
The Governor, under the Himachal Pradesh Goods and Services Tax Act, 2017, has appointed Additional Commissioner of State Taxes and Excise (Grade I) and Additional Commissioner of State Taxes and Excise (Grade II) as Additional Commissioner (Appeals), authorising them to perform the appellate functions and responsibilities necessary to process and decide appeals under the Act's appellate framework.

Delegation of powers to Regional Directors under Companies Act provisions, revocable by the Central Government, effective on notification.
The Central Government delegates its powers under the first proviso to clause (41) of section 2 and the second proviso to sub section (1) of section 14 of the Companies Act to Regional Directors at Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi, subject to revocation or reservation of exercise by the Central Government in the public interest; the delegation is effective from publication and a later substitutional notification updated the list of Regional Directors.

Companies law: new rules require INC-20A certification and RD-1 filings with timelines and deemed approvals.
The amendment requires the section 10A declaration to be filed in Form INC-20A and certified by a practising Company Secretary, Chartered Accountant or Cost Accountant; sectoral regulator approvals must be attached where applicable. It prescribes filing e-Form RD-1 (with fees and specified attachments) for change of financial year and for conversion of a public company into a private company, allows the Regional Director to call for further information via e-Form RD-GNL-5 with up to two re-submissions, provides timelines including deemed approval if no order is issued, and mandates filing the Regional Director's order with the Registrar in Form INC-28.

Satisfaction of charge form CHG-4 prescribes required fields, attachments, declarations, delay rules and certification procedures.
The substituted Form CHG-4 prescribes required company identifiers, charge particulars including amount and satisfaction date, charge holder/assignee details, specified attachments (including charge holder letter), declarations for delayed filing and board authorisation, digital signature requirements for company officers, charge holders and practitioners, and a practising professional's certificate verifying original records and attachments.

Reporting deadline for constituent entities set at twelve months; six month deadline follows notified systemic failure.
The substituted provision prescribes that the period for furnishing the report by the constituent entity shall be twelve months from the end of the reporting accounting year, with an exception providing a six month submission period from the end of the month of intimation where the parent entity's country has a notified systemic failure.

Annual return deadline extended for affected registered persons due to delayed electronic filing system, permitting later submission.
The Order inserts an Explanation after sub-section (2) of section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019 to address the delayed availability of the electronic filing system, providing administrative relief to registered persons required to file annually under section 44(1).

Final return obligation: cancelled GST registrants permitted to file FORM GSTR-10 under notified extension by specified extended deadline.
Persons whose registration under the Assam GST Act was cancelled on or before 30th September, 2018 are notified as a class required to furnish the final return in FORM GSTR-10 by 31st December, 2018; the notification is issued under statutory powers and is deemed to have come into force from 26th October, 2018.

Handicraft registration exemption for casual taxable persons is limited by product categories, turnover threshold, PAN, and e-way bill compliance.
Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the conditions that the goods fall within the listed categories, the supplies are made by craftsmen predominantly by hand, the benefit of the specified integrated tax notification is availed, and the all-India aggregate value remains within the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138.