Ministry of Defence authorities exemption limited; only Annexure A listed offices remain subject to the GST notification.
An amendment inserts a proviso that, in respect of persons specified under clause (a) of sub section (1) of section 51 of the Uttar Pradesh Goods and Services Tax Act, nothing in the earlier notification shall apply to authorities under the Ministry of Defence except those authorities and offices listed in Annexure A; the amendment is deemed to have effect from 26 October 2018.

Registration cancellation triggers requirement to file GSTR 10 by registrants within the notified compliance period.
Persons whose GST registration was cancelled on or before 30th September, 2018 are notified as the class required to furnish FORM GSTR 10 under the Uttar Pradesh GST Act and Rules; this filing obligation applies until 31st December, 2018 and the notification takes effect from 30th October, 2018.

Exemption from registration for inter-state handicraft suppliers subject to turnover threshold, PAN and e-way bill compliance.
Exemption from registration is specified for casual taxable persons making inter State supplies of listed handicraft and artisan products predominantly made by hand, subject to benefit under the relevant integrated tax notification and an all India aggregate turnover limit above which registration is required; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

Appointment of NFRA Chairperson confirms statutory fixed-term leadership and rule-governed service conditions under statutory framework.
Shri Rangachari Sridharan was appointed as Chairperson of the National Financial Reporting Authority effective from the stated date to serve for a fixed term subject to an upper age limit, with the appointment made under statutory power. The Chairperson's terms and conditions of service are governed by the National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018, which prescribe tenure parameters and service governance for the office.

GST filing deadline extension for Srikakulam taxpayers for GSTR-3B returns for two tax periods.
Extension of the time for furnishing FORM GSTR-3B electronically through the common portal for registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, for September 2018 and October 2018, with the filing date extended to 30 November 2018. The amendment operates as a further proviso to the existing filing notification and applies specifically to the identified taxpayers for the stated tax periods.

Public sector undertaking supply exclusion: notification inapplicable to supplies between PSUs, narrowing GST notification scope.
The Government of Goa inserted a proviso into Notification No. 38/1/2017-Fin(R&C)(72) providing that the notification shall not apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, thereby excluding inter PSU supplies from the notification's applicability.

Undertaking requirement replaces application requirement in a state GST notification, clarifying submission format for compliance.
A corrigendum amends a State GST notification by replacing the phrase "furnish an application to the effect" with "furnish an undertaking to the effect," thereby altering the required form of submission under the Taxation Department's instruction to clarify procedural wording.

Exemption for defence authorities narrows notification applicability, excluding most Ministry of Defence offices except listed controllers.
Inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A, from the applicability of the notification insofar as it concerns persons specified under clause (a) of sub section (1) of section 51 of the Act, with effect from the stated effective date; Annexure A lists Principals/Controllers of Defence Accounts and their code numbers, identifying which defence offices remain subject to the notification.

Final return filing extension allows taxpayers with cancelled registration to submit GSTR-10 by December deadline.
Persons whose registration was cancelled by the proper officer on or before 30 September 2018 are notified as the class required to furnish the final return in FORM GSTR-10 and are permitted to file that return until 31 December 2018 under the powers conferred by section 148 read with section 45 of the Act and rule 81 of the Rules.

Approval under the Income-tax Act: scientific research association status granted, subject to audit, separate accounts, and reporting conditions.
M/s. Thalassemia and Sickle Cell Society is approved as a Scientific Research Association subject to conditions: it must exclusively undertake and carry out scientific research, maintain separate books and a separate certified statement of donations and amounts applied for research, obtain an audit by a qualified accountant and submit the auditor's report and certified statement to the tax authority by the return filing due date; the Central Government may withdraw approval for failures in these obligations or if research activity ceases or is not genuine.

Scientific research association approval requires separate research accounting, audited reports, certified donation statements and compliance-based withdrawal.
Approval is granted to M/s Centre for Brain Research as a Scientific Research Association subject to conditions: sole objective of scientific research; carrying out research itself; maintaining separate books for research funds; obtaining an audit by a qualified accountant and furnishing the audit report by the income-tax return due date; and maintaining a certified statement of donations applied to research. The Central Government may withdraw approval for failures to maintain accounts, furnish required reports, cease genuine research, or otherwise not comply with the governing provisions.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices under the Customs Act.
The Director General, Directorate of Revenue Intelligence appoints specified officers as a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to exercise powers and discharge duties of named adjudicating officers for adjudication of particular show cause notices, as enumerated in the accompanying table which lists noticees, show cause notice references, original adjudicating authorities, and the appointed common authorities.

Common Adjudicating Authority appointed to consolidate adjudication powers for a show cause notice against a specified importer.
The Director General, Revenue Intelligence appoints an officer as Common Adjudicating Authority to exercise the powers and discharge the duties of multiple listed adjudicating authorities in respect of the show cause notice issued to M/s Jindal Stainless Ltd., specifying the show cause notice reference and naming Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi as the common adjudicating authority for adjudication of that notice.

Input tax credit verification rule requires supplier furnishing and recipient matching of outward-supply details before availing credit.
The Ordinance amends the Madhya Pradesh GST Act to revise definitions, expand reverse charge notifications, adjust composition eligibility and registration requirements, and introduce procedural rules for returns and input tax credit. It inserts section 43A to require suppliers to furnish outward-supply details on a common portal and obliges recipients to verify, modify or delete those details in their returns, prescribes limits on availing ITC where supplier data is absent, and makes supplier and recipient jointly liable for mismatched or unreturned declared supplies, with prescribed recovery safeguards.

GST practitioner examination rules introduced with online registration, qualifying marks, unfair means controls, and prescribed syllabus.
The amended rules introduce an examination regime for enrolled goods and services tax practitioners, to be conducted twice yearly by the National Academy of Customs, Indirect Taxes and Narcotics. The rule provides for online registration, payment of the prescribed fee, designated examination centres, a computer-based multiple-choice test, fifty per cent qualifying marks, procedures for unfair means, disqualification, declaration of results, representations, and relaxation for specified classes of persons, together with the prescribed syllabus and pattern.

Refund restriction: export integrated tax refunds barred where supplier availed specified input tax benefit notifications.
The substituted rule provides that persons claiming refund of integrated tax on exports of goods or services are ineligible for such refund if they have received supplies where the supplier has availed benefits under specified Central and Customs notifications, thereby disqualifying refund claims tied to supplier-side notification benefits.

Refund of input tax credit: conditions for zero-rated exports clarified; exclusions apply where specified tax or customs exemptions were availed.
The amendment substitutes rule 89(4B) and rule 96(10) to authorize refunds of input tax credit for inputs received under specified tax and customs notifications when used for export of goods, and to disqualify claimants who have availed certain tax or customs notification benefits except where such benefits relate to receipt of capital goods under the Export Promotion Capital Goods Scheme.

Procedure change: replace 'application' with 'undertaking' in GST notification, altering documentary requirement for compliance procedures.
Corrigendum to S.O. No. 267 dated 31st October, 2018 replaces the phrase "furnish an application to the effect" with "furnish an undertaking to the effect" in clause (b) of serial no. 5, line 12, thereby altering the required form of submission; published as S.O. 274 dated 23rd November, 2018 and issued by the Commercial Taxes Department.

GST amendment: expanded definitions and a new portal-based procedure linking supplier disclosures to recipient input tax credit availability.
Ordinance amending the Goa GST Act revises definitions and classifications, adjusts composition levy eligibility, empowers notification of reverse charge and return periodicity, mandates separate SEZ registration and allows multiple registrations, introduces suspension of registration during cancellation proceedings, and establishes a new procedural framework for supplier furnishing of outward supply details on a common portal with recipient verification for availing input tax credit, including limits, joint and several liability for non-filing, and prescribed safeguards for ITC utilisation and order of utilisation across tax heads.

Return and input tax credit matching: suppliers must report outward supplies; recipients verify and ITC is regulated accordingly.
A new procedural framework (section 43A) requires suppliers to furnish outward supply details on a common portal and mandates that recipients verify, validate, modify or delete those details in their returns; prescribed procedures govern availing and verifying input tax credit, allow limited ITC where supplier details are not furnished, deem supplier furnished outward supplies as the supplier's declared tax liability, and create joint and several liability of supplier and recipient for tax or wrongly availed ITC with prescribed recovery safeguards.