Cancellation of GST registration requires furnishing final return in FORM GSTR-10 within prescribed period as notified.
Persons whose GST registration has been cancelled by the proper officer on or before 30th September, 2018 are notified as the class who shall furnish the final return in FORM GSTR-10 until 31st December, 2018.

GST Practitioner Examination requirement: mandatory certified exam administered by NACIN, with qualifying standards and procedural safeguards.
The amendment mandates a Computer Based Test for enrolled GST practitioners conducted by NACIN, held twice yearly with online registration and fee, designated centers, MCQ format and Annexure A syllabus, fifty percent qualifying marks, a specified period to pass with multiple attempts allowed within that period, provisions for one additional attempt for unforeseen circumstances on Commissioner recommendation, candidate guidelines, a defined list of unfair means leading to possible disqualification, result declaration procedures, and mechanisms for representations; it also provides procedural and form changes for recovery of pre-existing law demands via FORM GST DRC-07A/DRC-08A and updates to the Electronic Liability Register (FORM GST PMT-01).

Central Goods and Services Tax Act replaces State or Union Territory GST Act wording in Notification No.55/2017.
Corrigendum to Notification No.55/2017-State Tax (15 November 2017) directs that the words "State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act" shall be read as "Central Goods and Services Tax Act" in the published notification.

Advance Ruling Authority appointment: Central Tax member designated by government amends prior notification on membership.
The Government amends its earlier Finance Department notification to substitute the entry at Sr. No. (2) with Shri B. Timothy, Additional Commissioner of Central Tax, thereby updating the membership of the Advance Ruling Authority under the Goods and Services Tax Act, effective from the date specified in the amending notification.

Record-keeping timeframe extended under Prevention of Money laundering Rules; reporting deadline for maintained records increased to ten days.
The Central Government amends the Prevention of Money laundering (Maintenance of Records) Rules, 2005 by substituting a longer compliance deadline in rule 9, sub rule (1A), replacing the earlier three day period with a ten day period for the specified reporting or record maintenance action; the amendment operates from its publication in the Official Gazette.

Registration exemption for casual handicraft suppliers of listed products, subject to turnover condition and PAN and e-way bill requirements.
Specifies casual taxable persons exempted from obtaining registration when making inter State supplies of listed handicraft goods and specified products (identified by HSN codes) produced predominantly by hand, subject to availing the benefit of notification No. 03/2018 Integrated Tax and provided their aggregate value of such supplies, computed nationwide, does not exceed the aggregate turnover threshold requiring registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Tripura SGST Rules.

Final return filing requirement for taxpayers with cancelled GST registration extended to a year-end deadline.
Notification designates taxpayers whose GST registration was cancelled on or before 30th September, 2018 as a class required to furnish the final return and extends the deadline for filing FORM GSTR-10 for that class until 31st December, 2018, effected under the State GST Act and Rules on the Council's recommendation.

Continuity of adjudicatory functions: government may permit PML Act authorities to continue discharging Benami Act functions for specified periods and cases.
The Order empowers the Central Government to specify, by notification, that the authorities constituted under the Prevention of Money laundering Act may continue to discharge functions under the Prohibition of Benami Property Transactions Act for such period and in respect of such cases or class of cases as may be specified, thereby addressing difficulties from the time gap between constitution of Benami Act authorities and the cessation of functions by the previously notified authorities.

Corrigendum to notification updates statutory references and column designations as published in official publications.
Corrigendum issues precise textual corrections to three Karnataka SGST notifications: replacing "column A.6" with "column A.8" in the March notification; substituting "rule 138 occurring in two places" with "rule 138D" in the April notification; and amending the September notification's sub rule reference so that the passage reading "In sub rule (4), in clause (b), after sub clause (iii)" is to be read as "in sub rule (3)." These corrections are published in the Gazette by the Finance Department.

Fixation of tariff values establishes benchmark import valuation for specified commodities, updating declared benchmarks used in customs processing.
Fixation of tariff values under the Customs Act is effected by substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal notification, prescribing updated tariff values that serve as benchmark declarable values for imports. The substituted tables list tariff values for specific commodities including various edible oils, brass scrap, poppy seeds, areca nuts, and specified entries for gold and silver where notification benefits are availed, with values expressed in US$ per metric tonne or per specified weight.

Recognised association status granted to exchange subject to compliance with operational, data retention and reporting obligations.
Indian Commodity Exchange Limited is notified as a recognised association for commodity derivatives trading subject to conditions: obtain regulatory approval for derivatives trading or ensure recording and storage of client particulars (including unique client identity number and PAN); maintain a complete audit trail of derivative transactions for at least seven years; prevent erasure of registered transactions; permit modification only for genuine errors while retaining data of modified transactions; and submit a monthly Form No. 3BC to the Director General (Intelligence and Criminal Investigation).

Research funding approval requires exclusive use for core scientific research, audited accounts and annual reporting, else approval withdrawn.
Approval to M/s Charutar Arogya Mandal, Gujarat, for the category of University, College or other Institution engaged in research from assessment year 2019-2020 is conditional on exclusive use of sums for core scientific research conducted by faculty or enrolled students, maintenance of separate books and a separate statement of donations, audit of such books by a qualified accountant with filing of the audit report and certified donation statement by the return due date, and furnishing an annual research statement including publications, patents and planned projects; approval may be withdrawn for non-compliance or cessation of genuine research activity.

GST Practitioner Examination requirement mandates NACIN conducted computer based testing and electronic recovery integration for prior tax demands.
Mandates a NACIN conducted Computer Based Test for enrolled GST practitioners with online registration, fee payment, designated centre selection, multiple attempts within a prescribed post enrolment period, qualifying marks and disqualification for unfair practices; establishes publication of results and representation handling. Introduces electronic recovery of demands from existing laws via an uploaded summary form for posting into Part II of the Electronic Liability Register and a corresponding amendment form to record rectifications, modifications or quashing and to update balances and payment reconciliation.

Tax collection at source (TCS) required from electronic commerce operators for intra State supplies when they collect consideration.
Every electronic commerce operator, not acting as an agent, must collect tax collection at source (TCS) at the prescribed rate on the net value of intra State taxable supplies made through it by other suppliers where the consideration is to be collected by the operator; the obligation applies only where the operator collects payment and is effective from the notification's operative date.

Government ownership requirement clarifies exemption eligibility for entities owned directly or through wholly owned entities.
An Explanation was inserted into Notification No.12/2017 to clarify that, for the relevant exemption, the Central Government, State Government or Union territory must have majority ownership in the entity, either directly or through an entity wholly owned by that government; the insertion is effective from 20 September 2018.

GST Practitioner Examination now mandatory: periodic computer-based certification and standardized electronic recovery procedures introduced.
The amendment requires enrolled GST practitioners to pass a prescribed computer-based, multiple-choice examination administered by the designated examination authority, with published syllabus, online registration and fee payment, choice of centres, a defined period and multiple attempts to pass, compassionate additional attempts on merit, disqualification provisions for unfair practices, qualifying marks and result publication procedures; it also establishes procedures and new electronic forms to upload and recover demands arising under existing laws by posting summarized orders into Part II of the Electronic Liability Register and updating that register when demands are modified or quashed.

Nagaland GST: mandatory practitioner examination, new recovery procedure for pre existing tax demands, and form amendments.
The amendment inserts Rule 83A requiring enrolled GST practitioners to pass a NACIN conducted computer based MCQ examination held twice yearly, with online registration, fee payment, choice of centres, a 50% qualifying mark, a two year period to pass, and safeguards for unfair practices and result representations. It also adds Rule 142A to enable recovery of dues under existing laws by uploading order summaries in FORM GST DRC-07A to the common portal for posting in Part II of the Electronic Liability Register (FORM GST PMT-01) and to update or rectify such postings through FORM GST DRC-08A.

GST Practitioner Examination requirement: mandatory NACIN conducted test for practitioners, with registration, qualifying marks and periodic conduct.
The amendment mandates a NACIN conducted, biannual computer based examination for enrolled GST Practitioners with online registration, prescribed fee, centre choice, a 50% qualifying mark, and a specified period to pass; guidelines address conduct, disqualification for unfair means, result declaration and representations. It also creates a procedural framework to recover dues arising under pre GST laws by uploading summarized orders to the common portal for posting to the Electronic Liability Register and prescribes forms and amendment procedures to record, update and reconcile such demands and payments.

GST Practitioner Examination requirement: mandatory NACIN conducted certification with CBT, qualifying mark, and enrolment implications.
A new rule mandates a qualifying examination for GST practitioners conducted by NACIN: online registration and fee, nationwide CBT with MCQs and specified syllabus, a fifty percent qualifying mark, a prescribed period to pass after enrolment with multiple attempts subject to registration and fee, provisions for an additional attempt for unforeseen events upon jurisdictional Commissioner recommendation, publication of schedules and results by NACIN, and disqualification procedures for unfair means. Electronic procedures require uploading summaries of pre existing demand orders for recovery under GST and updating records where demands are modified or quashed through specified forms.

Final return in FORM GSTR-10 extended for cancelled registrants to a notified filing deadline under GST rules.
Persons whose GST registration was cancelled on or before 30 September 2018 are notified as a class required to furnish the final return in FORM GSTR-10 by 31 December 2018, under the Haryana GST statutory framework and applicable rules, thereby extending the filing timeline for that defined group.