PSU-to-PSU supplies exemption: intra-governmental supplies excluded from TDS-related GST obligations, effective from the notified date.
Exempts the supply of goods or services from a public sector undertaking to another public sector undertaking from the applicability of the notification's TDS-related obligations, irrespective of whether the parties are distinct persons, effective from the stated date.

Export permission for gold findings expanded to include lower purity findings under specified purity limits.
Para 4.32(i) is amended to permit export of findings (posts, push backs, locks) containing gold of 3 carats and above up to 22 carats alongside existing permission for jewellery of 8 carats and above; Para 6.01(a) is amended to allow EOU/EHTP/STP/BTP units to export the same findings under the same purity limits, permitting such exports from the domestic tariff area and specified units.

Public sector undertaking supply exclusion: inter-PSU supplies excluded from notification, changing GST applicability from specified date.
The notification amendment inserts a proviso excluding the supply of goods or services from a public sector undertaking to another public sector undertaking, whether or not distinct persons, so that the earlier notification does not apply to such inter-PSU supplies; this exclusion operates from the commencement date specified in the amendment.

TDS exemption for inter-PSU supplies removes TDS obligations on supplies between public sector undertakings under the GST notification.
The Karnataka government inserted a proviso excluding supplies of goods or services from one public sector undertaking to another public sector undertaking, whether or not distinct persons, from the applicability of the notification governing tax deduction at source, thereby narrowing the notification's scope for inter-PSU transactions.

Input tax credit verification: suppliers must furnish outward details and recipients must reconcile returns, affecting ITC availability and liability.
The Ordinance amends the State GST Act to refine definitions and supply treatment, expand reverse charge notifications, revise composition thresholds, and introduce a new statutory procedure (section 43A) requiring suppliers to furnish outward supply details on a common portal and recipients to verify or modify those details in returns; it prescribes procedures and limits for availing input tax credit where supplier details are absent, imposes joint liability for non filing, and empowers prescribed recovery and safeguard mechanisms.

GST Practitioner examination requirement: mandatory computer-based test and certification for enrolled practitioners, with biannual sittings and pass criteria.
Rule 83A mandates a NACIN conducted, biannual computer based multiple choice examination for enrolled GST Practitioners with online registration, fee payment, unlimited attempts within prescribed enrolment periods, defined syllabus and qualifying marks, guidelines for conduct, grounds for disqualification for unfair means, result publication timelines and procedures for representations. Rule 142A requires electronic uploading of summaries of demands under existing laws in FORM GST DRC 07A for recovery under the Act, with subsequent amendments or rectifications to be uploaded in FORM GST DRC 08A and corresponding updates to Part II of the Electronic Liability Register (FORM GST PMT 01).

Delayed payments to micro and small enterprises trigger half yearly reporting to the corporate affairs ministry.
Companies procuring from micro and small enterprises that have payments exceeding forty five days from acceptance or deemed acceptance must submit a half yearly return to the Ministry of Corporate Affairs stating the amount of payments due and the reasons for the delay.

Trade receivables onboarding requirement: specified companies and public sector enterprises must join TRS platform; compliance monitored.
The Central Government requires specified companies and all Central public sector enterprises to onboard onto the Trade Receivables Discounting System platform as established under the Reserve Bank of India, and assigns monitoring responsibility to the Registrar of Companies for companies and to the Department of Public Enterprises for Central public sector enterprises.

Allowance increase for IBBI Chairperson and Members updates the prescribed figure under service rules upon amendment.
The Central Government, exercising powers under section 239(2)(zd) read with section 189(5) of the Insolvency and Bankruptcy Code, 2016, amends the 2016 service rules by substituting the words "six thousand" for "one thousand" in sub rule (1) of rule 20, thereby revising the prescribed figure applicable to salary, allowances and related terms for the Chairperson and Members; the Second Amendment Rules, 2018 take effect on publication in the Official Gazette.

Appointment of tribunal president under statutory provision; term subject to statutory age limit and until further orders.
Appointment of Mr. Pradip Kumar Premshankar Bhatt as President of the Income Tax Appellate Tribunal under Sub Section 3 of Section 252, Income Tax Act, 1961, effective from the forenoon of 24th October 2018; tenure to continue until the incumbent attains the age of sixty five years or until further orders, whichever is earlier.

Corrigendum to GST notification reclassification swaps serial entries for deities and leaf-based goods.
Corrigendum to Notification No. 1035-F.T. amends the entries after S. No. 114 by swapping the inserted items: 114A now lists deities made of stone, marble or wood with classification "44 or 68"; 114B now lists khali dona and goods made of sal, siali, sisal leaves and sabai grass (including sabai grass rope) with classification "46".

GST Practitioner Examination introduced; mandatory computer-based test, registration, qualifying marks and conduct, plus appeal process.
The amendment mandates a compulsory GST Practitioner Examination conducted as a biannual Computer Based Test with online registration, fee payment, designated centres, a multiple-choice paper, prescribed syllabus and a fifty per cent qualifying mark, including rules on attempts, misconduct, disqualification, result declaration and representations. It also establishes a procedure to recover demands under existing laws by uploading summaries to the common portal and recording them in the Electronic Liability Register, and substitutes revised electronic forms and instructions to capture order details, demand particulars, payments and subsequent modifications.

Input tax credit refund rules for zero-rated supplies and export refunds are revised with exemption-linked eligibility restrictions.
The amendment substitutes rule 89(4B) to clarify refund of unutilised input tax credit for zero-rated supplies without payment of tax, including credit on inputs received under specified exemption notifications and credit on other inputs or input services used for export of goods. It also substitutes rule 96(10) to restrict refund of integrated tax paid on exports where specified exemption notifications have been availed, subject to an exception for capital goods under the Export Promotion Capital Goods Scheme.

Export refund eligibility under GST tightened by restricting claims where suppliers availed specified exemption and customs benefits.
The amendment to the Uttarakhand Goods and Services Tax Rules, 2017 operates retrospectively from 23 October 2017 and substitutes rule 96(10). The revised rule restates that a person claiming refund of integrated tax paid on exports of goods or services must not have received supplies on which specified exemption or concessional benefits were availed, including benefits under identified Uttarakhand, integrated tax rate, and customs notifications. The condition is framed by reference to benefits availed on the underlying supplies, including where the supplier has availed the stated notifications.

Refund eligibility for export-related input tax credit clarified; specified notification benefits limit refund entitlement with EPCG exception.
The amendment clarifies refund eligibility: unutilised input tax credit refunds for zero-rated supplies without payment are allowed where inputs were received under specified State, Central or customs notifications and cover credit on such inputs and the portion of other inputs/input services used for export. Refunds of integrated tax on exports are disallowed for persons who have availed benefits under specified Jharkhand or central notifications, except where those benefits relate to receipt of capital goods under the EPCG scheme.

Refund of integrated tax on exports restricted where suppliers availed specified notification-based benefits, barring claimants from refund eligibility.
The substituted rule conditions refund of integrated tax on exports on the claimant not having received supplies from suppliers who availed benefits under specified state or central government notifications; receiving such supplies disqualifies the claimant from claiming the integrated tax refund on exports.

Exchange Rate Determination sets specified currency conversion rates for import and export valuation under Customs Act.
The notification, issued under statutory authority, prescribes specific currency conversion rates in annexed Schedule I and Schedule II to be used for valuation of Imported Goods and Exported Goods; Schedule I gives unit rates for listed currencies and Schedule II gives the rate per 100 units for Japanese yen. The notification supersedes the prior exchange-rate notification and makes the annexed rates operative from the stated effective date for customs valuation.

Postponement of customs duty implementation delays higher tariffs on specified imports from a designated foreign origin.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3 of the Customs Tariff Act, 1975, amends Notification No.50/2017-Customs by substituting the earlier implementation date in the third proviso with a later date, thereby postponing the application of increased customs duties on specified imports originating in the United States.

Adjudicating Authority delegation to PMLA appointees enables interim benami adjudication and limited time-sensitive orders.
The Adjudicating Authority appointed under the Prevention of Money-laundering Act will discharge the functions of the benami Adjudicating Authority for references received during the transitional period until the authority under the benami law assumes those functions, with a specified exception requiring the PMLA-appointed authority to pass certain time-sensitive orders; the PMLA Appellate Tribunal will likewise discharge benami appellate functions for appeals filed during the same period.

Tax rate amendment narrows levy scope to turnover of taxable supplies of goods under the state GST notification.
Amendment substitutes clause (i) to reduce the specified rate and amends clause (iii) to limit the proportion charged to the turnover of taxable supplies of goods, thereby confining the levy in clause (iii) to taxable goods supplies.