Final return filing extension for cancelled GST registrations allowed in FORM GSTR-10 until 31 December 2018.
Persons whose registration under the Uttarakhand Goods and Services Tax Act, 2017 was cancelled by the proper officer on or before 30 September 2018 were permitted to furnish the final return in FORM GSTR-10 up to 31 December 2018. The notification extends the time for filing the final return for the specified class of cancelled registrants under section 45, read with section 148 and rule 81.

Ministry of Defence exclusion narrows Uttarakhand GST tax deduction coverage for listed controller offices under the amended notification
Amendment to the Uttarakhand GST tax deduction notification inserts a proviso excluding authorities under the Ministry of Defence from its application, except for the authorities specifically listed in Annexure A and their offices. The amendment applies to persons specified under clause (a) of sub-section (1) of section 51 of the Uttarakhand Goods and Services Tax Act, 2017, and operates from 1 October 2018.

GST registration exemption for casual taxable persons supplying specified handicraft and artisan goods, subject to turnover and compliance conditions.
Casual taxable persons making inter-State taxable supplies of specified handicraft and artisan goods are exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act, 2017. The exemption applies only if the person also avails the corresponding integrated tax notification and the all-India aggregate value of supplies does not exceed the registration threshold. Such persons must obtain a Permanent Account Number and generate an e-way bill as prescribed.

Corrigendum to GST notification replaces an application requirement with an undertaking requirement, changing the documentary obligation.
Corrigendum amends a prior GST notification by replacing the requirement to "furnish an application to the effect" with the requirement to "furnish an undertaking to the effect", changing the nature of the documentary obligation taxpayers must submit.

Tax Deduction at Source exemption removed for supplies between public sector undertakings, excluding inter-PSU transactions from TDS applicability.
The notification amends the State tax notification to provide that the notification shall not apply to supplies of goods or services or both where the supplier and the recipient are Public Sector Undertakings, thereby excluding inter-PSU transactions from the operation of tax deduction at source provisions under the relevant GST notification.

Amendment under section 29A: substitution of two nominated members in the corporate affairs notification, effective on publication.
Amendment substitutes prior serial numbers (2) and (3) in a notification under section 29A by appointing Shri Alok Samantarai as Member (Director General of Corporate Affairs) and Ms. Mausumi Ray Bhattacharya as Member (Director General of Commercial Audit and Ex officio Member Audit Board II), with the substitution taking effect on publication in the Official Gazette.

Authority for Advance Ruling reconstitution under Andhra Pradesh GST - membership, vacancy succession, and office location specified.
Re-constitution of the Authority for Advance Ruling is effected under the Andhra Pradesh GST Act and Rules by appointing officers to serve as Member-State Tax and Member-Central Tax. Vacancies in the Authority will be filled automatically by the officer appointed to the specified post. The Authority shall function from the office of the Chief Commissioner of State Tax, Andhra Pradesh.

Form of undertaking replaces application requirement in state GST notification, clarifying the required compliance document.
Correction to a state GST notification substitutes the procedural wording "furnish an application to the effect" with "furnish an undertaking to the effect", confined to a textual clarification of the submission required under the cited provision and not altering substantive obligations.

TDS on GST: deductors must collect, deposit and report deductions timely to secure credit for suppliers.
Administrative guidelines require DDOs to deduct TDS on qualifying GST supplies, book the deducted amount in a designated Suspense Head, register on the GST common portal, generate a CPIN for aggregated deposits selecting relevant major heads, pay via NEFT/RTGS or OTC to authorised banks/RBI, obtain CIN credited to the electronic Cash Ledger, and file monthly FORM GSTR-7 and issue FORM GSTR-7A certificates to enable supplier credit.

Permanent Account Number requirement expands to certain resident entities and their officers, with issuance deadline following the financial year.
Rule 114 is amended to require allotment of a permanent account number to resident non-individuals entering into specified financial transactions above the prescribed threshold and to their managing officers or representatives by the 31st day of May following the financial year; sub-rule (6) is adjusted to include issuance of the permanent account number alongside Aadhaar intimation. Forms 49A and 49AA are revised to allow PAN applicants to indicate a single mother and to select which parent's name is printed on the PAN card, with specified defaults.

Change from application to undertaking alters compliance for specified rule submissions under relevant finance notification.
Corrigendum S.R.O. No. 448/2018 amends the Finance Department notification S.R.O. No. 434/2018 by substituting in clause (b) of rule 4 the words "furnish an application to the effect" with "furnish an undertaking to the effect", converting the required submission from an application to an undertaking.

Refund eligibility restriction: exporters barred from claiming integrated tax refunds if suppliers availed specified tax exemption notifications.
The substituted Rule 96(10) provides that persons claiming refund of integrated tax on exports are ineligible if they received supplies on which the supplier availed benefits under the specified Punjab or Central Government notifications listed in the provision; the substitution is deemed effective from the 23rd October, 2017.

Common Adjudicating Authority appointment centralises adjudication of specified DRI show cause notices in designated officers.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating authorities for adjudication of the listed DRI show cause notices. The Table identifies each noticee, the show cause notice reference, the original adjudicating authority and the officer appointed to act as the common authority. Substitutions and corrigenda to certain docket references and adjudicating posts are recorded, and the appointments centralise adjudication for the enumerated matters without expanding substantive liabilities.

Common Adjudicating Authority appointment transfers adjudication of specified customs show cause notice to DRI Additional Director General.
Director General, Revenue Intelligence appoints an officer to act as Common Adjudicating Authority, transferring adjudicatory powers and duties from the originally designated proper officer to the appointed common adjudicating authority for adjudication of the show cause notice F. No. DRI/AZU/GRU/GPS-Exel/Int-27/2017 dated 17.10.2018 concerning M/s Exel Rubber Limited and others.

Public sector undertaking supply exclusion: amendment excludes GST applicability on supplies from one PSU to another PSU.
The amendment adds a proviso excluding application of the notification to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not they are distinct persons, thereby removing inter-PSU transactions from the notification's scope.

Wording correction in Rajasthan GST rules replacing 'application' with 'undertaking' in the specified provision text.
Corrigendum to the English text of Notification No. F.12(46)FD/Tax/2017-pt-II-127 directs that, at page 5, line 7-8 of clause (b) of sub rule (4) of the Thirteenth Amendment Rules, the phrase "furnish an application to the effect" shall be read as "furnish an undertaking 10 the effect".

Exemption for Ministry of Defence authorities narrowed; specified controllers remain subject to the GST notification from October.
The State Government amended a GST notification to provide that, for persons specified under clause (a) of sub section (1) of Section 51 of the Madhya Pradesh GST Act, most Ministry of Defence authorities are excluded from that notification, except for the authorities and offices listed in Annexure A; the amendment is effective from 1 October 2018 and deemed published on 23 October 2018. Annexure A lists code numbers and designations of principal controllers/controllers of defence accounts.

Registration exemption for inter State handicraft and artisan suppliers subject to turnover cap and PAN plus e way bill requirements.
The notification exempts specified categories of casual taxable persons from registration for certain inter State supplies of handicraft goods and artisan products, subject to (a) falling within the listed product/HSN entries or being predominantly handcrafted, (b) availing the integrated tax notification benefit, and (c) the aggregate value of such supplies not exceeding the all India aggregate turnover threshold for mandatory registration; exempt persons must obtain a Permanent Account Number and generate an e way bill.

Final Return Obligation under GST: cancelled registrants must file Form GSTR-10 by the extended deadline for compliance.
Notification requires persons whose GST registration was cancelled by the proper officer on or before 30th September, 2018 to furnish the final return in Form GSTR-10 by 31st December, 2018; issued by the State Government under the powers conferred by the Madhya Pradesh Goods and Services Tax Act, 2017 and related rules and deemed published on 26th October, 2018.

Integrated tax refund restrictions: exporters barred from refund when suppliers claimed specified notification benefits, limiting refund eligibility.
The amendment substitutes sub rule (10) of rule 96 to condition refund of integrated tax on exports: persons claiming such refund must not have received supplies for which the supplier availed specified notification benefits; the change is deemed effective from 23rd October, 2017 and the notification is published on 9th October, 2018.