TDS exemption: Ministry of Defence authorities broadly excluded from the notification, except listed defence controllers.
Inserts a proviso excluding authorities under the Ministry of Defence, other than the specific authorities and their offices listed in Annexure A, from the operation of the earlier Puducherry GST notification applicable to persons under clause (a) of sub section (1) of section 51 of the Act, effective 1 October 2018; Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts and their code numbers identifying the authorities to which the notification still applies.

Exemption for defence authorities narrows notification applicability, excluding most Ministry of Defence offices except listed controllers.
The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those expressly listed in Annexure-A and their offices, from the applicability of the notification with respect to the persons covered by the specified statutory category, and the Annexure lists code numbers allocated to the principal Controllers of Defence Accounts whose offices remain subject to the notification.

Inter State handicraft supply exemption from registration permitted subject to aggregate turnover threshold and compliance requirements.
Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of handicraft goods or listed artisan products predominantly produced by hand, subject to availing the linked integrated tax notification and the condition that aggregate inter State supplies, computed on an all India basis, do not exceed the statutory registration threshold; such persons must obtain a Permanent Account Number and generate e way bills as required by the Central GST Rules.

PSU-to-PSU supply exemption removes TDS applicability on inter-PSU supplies under the GST notification by amendment.
The amendment inserts a proviso excluding supplies of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, from application of the prior notification's provisions relating to tax deduction at source under the State GST framework.

GST Practitioner Examination requirement mandates NACIN conducted certification and electronic upload of legacy demand summaries for recovery.
Rule 83A makes passing a NACIN conducted computer based multiple choice examination mandatory for enrolled GST practitioners, to be held twice yearly with online registration and fee, designated centres, a two year qualifying period (subject to transitional and specified exceptions), unlimited attempts within that period, a prescribed syllabus and pattern (Annexure A), defined qualifying marks, guidelines on conduct, disqualification for unfair practices, result publication timelines, and a representation process; Rule 142A and new forms require electronic upload of summaries of existing law demands and updates into the Electronic Liability Register for recovery under GST.

Competent authority for section 15 FCRA designated as Additional/Principal Secretary (Home) where cancelled registrant's assets are located.
The notification names the Additional Chief Secretary or Principal Secretary (Home) of the concerned State Government or Union Territory as the competent authority for purposes of section 15 of the Foreign Contribution (Regulation) Act, 2010 where the assets of a person whose registration has been cancelled under section 14 are physically located.

Public sector undertaking supplies excluded from notification, removing coverage of inter-PSU transactions under amended rule.
The notification amends S.O. 238 by inserting a proviso excluding supplies of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of that notification; enacted under sub-section (3) of section 1 read with section 51 of the Bihar Goods and Services Tax Act, with effect from the first day of October, 2018.

Supply between public sector undertakings excluded from a State GST notification, removing intra PSU transactions from its scope.
An amendment inserted a proviso excluding the supply of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of the earlier State GST notification; this exclusion is effective from the stated date and limits the territorial application of the prior notification to carve out intra PSU transactions.

Exemption for supplies between public sector undertakings excludes such transactions from state GST TDS notification applicability.
The State amends a prior finance notification under the Nagaland Goods and Services Tax Act by inserting a proviso that nothing in the notification shall 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 such PSU to PSU transactions from the notification's coverage relating to tax deduction at source.

PSU-to-PSU supply exemption excludes application of prior TDS notification for supplies between public sector undertakings.
The State government inserted a proviso excluding supplies of goods or services from one public sector undertaking to another public sector undertaking from the application of the earlier TDS-related notification, thereby carving out inter PSU supplies from that notification's scope and operating from the stated effective date.

Exemption from TDS compliance for Ministry of Defence authorities, excluding those listed in the annexure, now provided.
An inserted proviso amends the Tripura GST notification to provide an express exemption from TDS compliance for Ministry of Defence authorities specified under clause (a) of the relevant provision, except for those authorities and their offices listed in Annexure-A, which remain subject to the notification; the change is effected by State Government amendment on Council recommendation and takes effect from the date stated in the amendment.

Senior Citizens' Welfare Fund amendment removes specified clauses in rule three subrule three, altering eligibility and administration.
The Senior Citizens' Welfare Fund (Amendment) Rules, 2018 amend the 2016 Rules by providing for the omission of clauses (d) and (e) of sub rule (3) of Rule 3. The amendment is made under the enabling provision of the Finance Act and comes into force upon publication in the Official Gazette, altering the specified textual provisions of the Fund's regulatory framework.

TDS exemption for PSU-to-PSU supplies excludes inter-PSU transactions from GST TDS provisions under state notification effective date specified.
Amendment excludes supplies of goods or services from one public sector undertaking to another, whether or not a distinct person, from the operation of the earlier notification concerning TDS applicability, with effect from the date specified in the amendment, thereby removing inter-PSU transactions from that TDS compliance regime.

Delegation of adjudicatory assignment powers to Principal Chief Commissioner and Chief Commissioner enables local assignment of show cause cases.
The notification empowers the Principal Chief Commissioner and Chief Commissioner of Customs to exercise, within their respective jurisdictions, the powers of the Central Board under sub section (1) of section 5 of the Customs Act for the purpose of assigning cases for adjudication of show cause notices issued under the Act, its rules or regulations.

Specified jurisdictions under section 285BA designated for reporting and compliance; notification later substitutes an amended jurisdiction list.
Designation of jurisdictions for information reporting under section 285BA is made by Notification No. 78/2018 issued under the Income-tax Act read with the Explanation to rule 114F, listing specified jurisdictions for the purposes of the cited sub-clause. The notification's notes record that the original list was subsequently substituted by a later notification, thereby revising the enumerated jurisdictions applicable to the statutory reporting and compliance framework.

Exemption for public sector undertakings: inter-PSU supplies excluded from a state GST notification, altering applicability from October onward.
A proviso was added to Notification No. 50/2018-State Tax excluding supplies of goods or services from one public sector undertaking to another public sector undertaking from the notification's application, irrespective of distinct person status, effective from 1st October, 2018, enacted under powers of the Himachal Pradesh Goods and Services Tax Act, 2017 on the Council's recommendation and published in the Gazette with the cited entries.

TDS exemption for supplies between public sector undertakings removes TDS applicability for inter-PSU transactions under GST.
An amendment to Notification No. 50/2018-State Tax inserts a proviso excluding supplies of goods or services from one public sector undertaking to another public sector undertaking from provisions relating to deduction at source under the Maharashtra GST framework, irrespective of whether the recipient is a distinct person, effective from 1st October 2018.

Exemption for PSU-to-PSU supplies: the notification does not apply to supplies between public sector undertakings.
The Gujarat government amended a GST notification to provide that nothing in the notification shall 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, effective from the first day of October, 2018, thereby excluding inter-PSU supplies from the notification's application.

Inter-PSU supply exclusion: notification will not apply to supplies between public sector undertakings, effective from the stated date.
The amendment adds a proviso stating 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; this exclusion is effective from the first day of October, 2018.

TDS under GST exempted for supplies between public sector undertakings, removing TDS applicability on such inter-PSU transactions.
The notification amends the Central Tax TDS notification to provide that nothing in the notification shall apply to the supply of goods or services from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018, thereby excluding inter-PSU supplies from the TDS provisions.