Extended GST return filing deadlines for specified districts, permitting electronic submission of delayed GSTR-3B returns within prescribed extended periods.
The amendment inserts provisos permitting specified registered persons to furnish FORM GSTR-3B electronically through the common portal after the original due dates: one proviso extends filing for two monthly returns for taxpayers in Srikakulam district, Andhra Pradesh, and the other extends filing for one monthly return for taxpayers in a listed set of districts in Tamil Nadu, implementing temporary district-specific extensions under the Commissioner's delegated authority.

GSTR-1 filing requirement: outward supply details for affected registered persons must be submitted via the common portal by the specified deadline.
The notification inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, to furnish details of outward supply in FORM GSTR-1 for the July-September 2018 quarter electronically through the common portal by the prescribed deadline.

Extension of TDS return deadline: filing for the specified quarter permitted until the end of January under notified authority.
The Commissioner of State Taxes has extended the time for furnishing the TDS return in FORM GSTR-7 for October-December, 2018 until 31 January 2019, invoking statutory powers to modify the return-filing deadline for registered persons required to deduct tax at source.

Extension of GSTR-3B filing deadlines for specified districts permits later electronic submission via the common portal.
The Commissioner amends a prior notification to permit extension of electronic filing of returns in FORM GSTR-3B for specified months for registered persons whose principal place of business is in named districts of Andhra Pradesh and Tamil Nadu, requiring submission through the common portal within the newly prescribed dates in the inserted provisos.

Restriction on replenishment of gold or silver: exporters cannot claim replenishment if they take indirect tax credits or refunds.
The amendment inserts a proviso denying replenishment of gold or silver to an exporter where the exporter avails Cenvat credit on inputs, input tax credit on inputs or services under the central GST regime, or obtains a refund of input tax credit or integrated tax under the GST refund mechanism, thereby conditioning the replenishment facility on non receipt of overlapping indirect tax benefits for the exported product.

Tax deduction at source return deadline extended for October-December filings to end of January.
The Commissioner of State Tax, under powers conferred by sub-section (6) of section 39 read with section 168 and sub-section (3) of section 39 read with rule 66 of the Maharashtra GST Rules, has extended the time limit for registered persons required to deduct tax at source under section 51 to furnish returns in FORM GSTR-7 for October to December 2018 until the 31st day of January, 2019.

Extension of GSTR-7 filing deadline allows deferred filing of tax-deducted-at-source returns for specified months.
The Commissioner, exercising powers under the Act and rules, extends the time limit for furnishing FORM GSTR-7 (returns for tax deducted at source) for the months of October 2018 to December 2018 until the 28th day of February, 2019, as a procedural modification under the Central Goods and Services Tax Rules.

Tax Deduction at Source compliance extension extends filing deadline for GSTR-7 for specified months to a later date.
The Commissioner, exercising powers under the Sikkim Goods and Services Tax Act and applicable rules, has extended the time for furnishing FORM GSTR-7 by persons required to deduct tax at source, thereby altering the statutory filing timeline for such deductors and invoking the authority to extend prescribed return filing deadlines.

Extension of filing due date for FORM GSTR-4: composition taxpayers in Srikakulam granted additional time to furnish return.
The Commissioner extends the time limit for furnishing FORM GSTR-4 for the July-September 2018 quarter for registered persons paying tax under the composition scheme whose principal place of business is in Srikakulam district, Andhra Pradesh, relying on the statutory authority to modify return due dates and the relevant procedural rule.

Extension of GSTR-1 filing deadline: registered persons in Srikakulam must file quarterly outward supplies by revised portal deadline.
Amendment inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district to furnish FORM GSTR 1 for the quarter July-September 2018 electronically through the common portal by the extended due date specified in the notification.

Extension of GSTR-1 filing deadline: specified districts granted additional time to submit outward supply details via common portal.
The notification inserts district specific provisos extending the electronic filing deadlines for FORM GSTR 1 outward supply details: Srikakulam district (Andhra Pradesh) for September and October returns, and specified districts in Tamil Nadu for October returns, requiring registered persons whose principal place of business is in those districts to furnish details through the common portal by the extended dates set out in the amendment.

Extension of GSTR-3B filing deadline: Srikakulam to late-November; eleven Tamil Nadu districts to December.
The Commissioner, on the Council's recommendations, inserted provisos to extend electronic furnishing timelines for FORM GSTR-3B: registered persons with principal place of business in Srikakulam district, Andhra Pradesh, must furnish September and October 2018 returns by the extended late-November 2018 date; registered persons in eleven named districts of Tamil Nadu must furnish October 2018 returns by the extended December 2018 date, thereby amending notification 34/2018 with district-specific filing deadline relief.

Outward supply reporting: registered persons in Srikakulam must file GSTR 1 for the Jul-Sep quarter electronically by the deadline.
The amendment requires that details of outward supply in FORM GSTR-1 for the July-September 2018 quarter by registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, be furnished electronically through the common portal on or before the specified deadline.

Return filing deadline adjusted for specified districts: FORM GSTR-3B must be filed electronically by prescribed dates.
The notification amends a prior state-GST notification by inserting provisos requiring registered persons in specified districts to furnish the return in FORM GSTR-3B electronically through the common portal, with distinct prescribed deadlines for different groups of districts, thereby adjusting the return-filing timetable for those taxpayers.

Tax Deducted at Source compliance: GSTR-7 filing deadline extended to end of January for specified months.
The Commissioner extends the time limit for registered persons required to deduct tax at source to furnish their return in FORM GSTR-7 for the months of October through December 2018, modifying the statutory compliance timeline under the State Goods and Services Tax rules by prescribing a single revised deadline for affected deductors to submit FORM GSTR-7.

Extension of Time for GST TDS return filing granted; deadline administratively extended for specified months.
The Commissioner of State Tax for Tamil Nadu has extended the time limit for furnishing returns in Form GSTR-7 by registered persons required to deduct tax at source under section 51, under the authority of the Tamil Nadu Goods and Services Tax Act and Rules. The extension covers the monthly TDS returns for the months of October through December 2018, with the filing deadline moved to the later date specified by the Commissioner under section 39 and rule 66.

GSTR-1 filing extension: deadline extended for taxpayers in specified Tamil Nadu districts to file October returns electronically.
Extension of the statutory filing deadline for FORM GSTR-1 for October 2018 is granted to registered persons whose principal place of business is in specified districts of Tamil Nadu; details of outward supplies must be furnished electronically through the common portal under the Tamil Nadu Goods and Services Tax Act and Rules as notified by the Commissioner.

Extension of GSTR-3B filing granted for specified Tamil Nadu districts; affected registered persons must file electronically via common portal.
An amendment inserts a proviso permitting registered persons whose principal place of business is in specified Tamil Nadu districts to furnish FORM GSTR-3B for October 2018 electronically through the common portal on or before 20th December 2018, effecting a district-specific filing extension and requiring submission via the central filing mechanism.

Erratum to notification: wording corrected to reference the first proviso instead of the second, altering the paragraph cross reference.
Erratum corrects paragraph 2 of the earlier notification by substituting the phrase "after the second proviso" with "after the first proviso", thereby amending the internal cross-reference in the notified text.

Special Economic Zone area expansion notified; additional parcel incorporated under SEZ Rules, amending the SEZ's notified boundary.
The Central Government, exercising powers under the proviso to sub-section (1) of section 4 of the Special Economic Zones Act and rule 8 of the Special Economic Zones Rules, 2006, notifies the inclusion of an additional parcel identified by survey number into the sector specific SEZ for Information Technology and IT Enabled Services at Chikkankannelli Village, thereby amending the previously notified SEZ area and recording the revised total notified area in the official notification.