TDS compliance under Assam GST excludes specified Defence authorities, with Annexure-A offices remaining covered from the stated date.
Assam GST notification amends the TDS notification under section 51 by inserting a proviso excluding authorities under the Ministry of Defence from its application, except the authorities listed in Annexure-A and their offices. The amendment applies to persons covered by clause (a) of sub-section (1) of section 51 and operates with effect from 1 October 2018 for the specified Defence authorities and offices.

Tripura GST amendment expands reverse charge, alters composition thresholds and prescribes return and input tax credit procedures.
The Act amends definitions and schedules, expands reverse charge to notified recipient classes, revises composition thresholds and allows limited services by composition taxpayers, mandates separate SEZ registration and permits multiple registrations, and enables suspension during cancellation proceedings. It inserts section 43A creating a procedural framework on the common portal for supplier submission and recipient verification of outward-supply details and for availing input tax credit, including joint liability for supplier and recipient where details are furnished but returns are not filed, prescribed recovery safeguards, and limits on credit availed absent supplier details. It also prescribes utilisation order of input tax credit and adjusts return, invoice and refund rules.

Cross border borrowing and lending rules: Reserve Bank framework sets eligibility, limits, end uses and reporting obligations.
A comprehensive Reserve Bank framework regulates cross border borrowing and lending by Indian residents, prohibiting such transactions except as permitted and authorising the Reserve Bank to allow exceptions. It defines key terms, restricted end-uses and eligible borrowers, and establishes regimes for External Commercial Borrowings, Trade Credit and External Commercial Lending. Schedules set currency, forms, eligibility, maturities, recognised lenders, cost ceilings, limits, security, drawdown/registration, reporting, servicing, hedging and available routes (automatic or approval), with special provisions for individuals, financial institutions and changes in residential status.

Customs exemption extension: temporal scope for NTRO import exemptions relating to BCD and IGST is extended.
The amendment substitutes later expiry figures in column (3) of the Table in Notification No. 37/2017 Customs for serial numbers 6 and 7, extending the period during which the listed exemptions for imports by NTRO remain operative; no other provisions of the principal notification are changed.

Taxation law amendments expand dispute settlement, revise GST registration and input tax credit rules, and update return and refund procedures.
The West Bengal Taxation Laws (Amendment) Act, 2018 expands the settlement scheme under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 to cover arrear tax, penalty, late fee and interest disputes, broadens eligibility for pending cases, revises instalment and waiver provisions, and extends references to appeal, revision and review. It also makes extensive amendments to the West Bengal Goods and Services Tax Act, 2017 relating to definitions, supply, registration, return filing, input tax credit, reverse charge, refunds, detention periods, appellate pre-deposits and Schedule III exclusions.

Annual GST return deadline extended for the specified 2017-18 period; affected registrants must file returns by March 31, 2019.
The Order declares that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, invoking the State's power to remove difficulties due to the electronic filing system not being operational in time and applying to registered persons except specified exempt categories.

Customs duty postponement extends implementation date for increased tariffs on specified imports from the USA.
The amendment substitutes the date in the third proviso of Notification No.50/2017 Customs, replacing the earlier operative date with a later date to defer the implementation of increased customs duty on specified imports originating in the United States; the change is effected under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 on public interest grounds.

Reduced state tax on subsidised food distributions applies where supplier furnishes government certificate within prescribed period.
Concessional State tax applies on intra State supplies of food preparations in unit containers intended for free distribution under a Central or State Government approved programme, subject to the supplier producing, within five months of supply or such extended period as the jurisdictional commissioner allows, a certificate from an officer not below Deputy Secretary certifying the free distribution; tariff classification follows the First Schedule to the Customs Tariff Act for interpretation.

GST Practitioner examination requirement established; failure-to-pass timelines and electronic recovery of pre existing tax demands implemented.
The Punjab Rules are amended to require all enrolled GST Practitioners to pass a Computer Based Test conducted twice yearly by the designated national examination agency, with prescribed registration, fee, centres, syllabus, qualifying marks and provisions for attempts, disqualification for unfair means, and limited relaxation powers. The rules also create a mechanism to migrate unrecovered demands under prior laws into GST recovery through electronic upload of summaries in FORM GST DRC-07A, update or rectification via FORM GST DRC-08A, and recording in Part II of the Electronic Liability Register (FORM GST PMT-01), with specified templates, reconciliation and procedural notes.

Final return requirement extends deadline for taxpayers with cancelled registration to file Form GSTR-10 under Punjab GST rules.
Notification requires taxpayers whose registration under the Punjab GST framework was cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018; the measure is issued under the Punjab GST Act and Rules and is effective retrospectively from 26th October, 2018.

Furnishing undertaking requirement amended, replacing an application with an undertaking and altering the procedural compliance.
Corrigendum amends clause (b) of sub rule (4) of the Puducherry Goods and Services Tax (Thirteenth Amendment) Rules, 2018 by replacing the phrase "furnish an application to the effect" with "furnish an undertaking to the effect," thereby changing the procedural compliance from an application to an undertaking.

Fixation of tariff values updated for specified imports, prescribing revised values for customs assessment and import valuation.
The Central Board of Indirect Taxes and Customs amends the principal tariff value notification to substitute three tables establishing revised tariff values to be applied for customs assessment of specified imports, including edible oils, brass scrap, poppy seeds, areca nuts, and unit values for gold and silver when certain notification benefits are availed.

Expense ratio caps for mutual fund schemes set; equity oriented classification clarified and limits imposed under amended regulations.
Amendment revises regulation 52 to define an equity oriented scheme for expense-limit purposes (schemes investing a minimum of sixty-five per cent of net assets in equity instruments) and prescribes revised total expense ratio ceilings. The total expense ratio excludes issue or redemption expenses but includes investment management and advisory fees. Separate caps are set for fund of funds (by underlying investment type), index funds and ETFs, tiered open-ended scheme limits tied to assets under management with marginal reductions at larger AUM bands, and distinct limits for close-ended and interval schemes; effective 1 April 2019.

Anti-dumping duty on Zeolite grade A imports from China PR to offset dumping and protect domestic industry.
Definitive anti-dumping duty is imposed on Zeolite 4A (detergent grade) imports from China PR based on findings of positive dumping margins and material injury; specific duty rates are prescribed by producer and exporter in the schedule, duties are effective for five years from publication unless earlier revoked or superseded, payable in Indian currency, and the applicable exchange rate for conversion is the rate notified under section 14 of the Customs Act with the bill-of-entry date as the relevant date.

Final return deadline extended for taxpayers with cancelled registrations to permit filing of FORM GSTR-10 by specified date.
Extension of time is provided to taxpayers whose registration under the Jammu and Kashmir Goods and Services Tax framework was cancelled on or before 30th September, 2018, permitting them to furnish the final return in FORM GSTR-10 until 31st December, 2018, pursuant to powers under the Act and relevant rules and on the Council's recommendation.

GST Practitioner examination requirement instituted; NACIN to conduct exams and prescribe registration, syllabus and pass criteria.
A mandatory Computer Based Test for GST Practitioners conducted by NACIN is prescribed: biannual exams, online registration and fee, designated centres, a two year pass period with transitional extension, unlimited attempts within that period, MCQ bilingual paper without negative marking, fifty per cent qualifying marks, guidelines and disqualification for unfair means, result declaration within one month and a procedure for representations; additionally, a mechanism to recover demands under existing laws through prescribed electronic summaries and updates to the Electronic Liability Register and several amended forms and instructions is introduced.

Resignation of Finance Commission member accepted, amending the constituting notification to update Commission membership and terms.
The President accepted the resignation of Shri Shaktikanta Das as a Member of the Fifteenth Finance Commission with effect from the eleventh of December, amending the original constituting notification S.O.3755(E); the acceptance and resulting change to Commission membership were issued by Presidential Order and published for general information.

Annual return filing deadline extended for the initial GST period; returns must be furnished by the new statutory deadline.
An Explanation is inserted after sub-section (2) of Section 44 declaring that the annual return for the period from 1st July, 2017 to 31st March, 2018 shall be furnished on or before 31st March, 2019, addressing delays in the electronic return system and extending the statutory filing deadline under Section 44.

Annual return filing deadline for the initial tax period is extended to accommodate electronic system operationalisation.
Annual return filing for the period from 1 July 2017 to 31 March 2018 is required electronically on or before 31 March 2019. The extended timeline applies to eligible registered persons required to furnish annual returns, excluding Input Service Distributors, persons paying tax under tax-deduction or tax-collection provisions, casual taxable persons and non-resident taxable persons. The extension takes immediate effect.

Annual return filing deadline extended for initial GST period due to delayed electronic system, new deadline prescribed.
An Explanation is inserted after sub-section (2) of section 44 of the Nagaland GST Act declaring that the annual return for the initial GST period, which could not be filed due to the electronic filing system not being operational, shall be furnished by an extended date, thereby formalising an administrative extension of the filing timeline under the Order made under section 172.