Sea cargo manifest compliance commencement was deferred, replacing the earlier effective date under the transhipment regulations.
Sea Cargo Manifest and Transhipment compliance commencement under the Sea Cargo Manifest and Transhipment Regulations, 2018, was deferred by replacing 1 November 2018 with 1 March 2019. The Second Amendment Regulations, 2018, took effect upon publication in the Official Gazette.

GST practitioner examination requirement introduced; NACIN to conduct CBT and integrate pre GST demand recovery into electronic registers.
Rule 83A mandates a NACIN-conducted Computer Based Test for enrolled Goods and Services Tax Practitioners, held twice yearly with online registration, fee payment, designated centers, a specified syllabus and qualifying marks; candidates must pass within prescribed periods after enrolment, may attempt multiple times within that period, and are subject to disqualification for unfair practices. Rule 142A requires electronic upload of summaries of demands created under existing laws for recovery under GST, with prescribed amendment uploads if demands are modified or rectified, and updates to Part II of the Electronic Liability Register.

GST practitioner examination requirement and procedural amendments: NACIN conducted CBT, pass criteria, and recovery forms introduced.
Rule 83A requires enrolled GST practitioners to pass a Computer Based Test conducted twice yearly by a designated exam body, with registration and fee per attempt, a two year passing period (with transitional extension), unlimited attempts within that period, one additional attempt in emergencies subject to Commissioner recommendation, a 50% qualifying mark, prescribed candidate guidelines and disqualification for unfair practices; results to be declared within one month and representations handled per established procedure. The amendment also inserts Rule 142A for electronic recovery of pre existing demands via specified portal forms and updates to the electronic liability register.

GST practitioner examination requirement: NACIN conducted CBT with registration, pass criteria, and procedural compliance rules.
A new rule requires enrolled goods and services tax practitioners to pass a designated examination conducted twice yearly as a Computer Based Test of multiple choice questions with fifty percent qualifying marks; online registration, fee payment, nationwide centres, prescribed time limits to pass, multiple attempts within those limits, guidelines on unfair means, disqualification procedures, result declaration within one month, and a mechanism for representations are prescribed. Separately, recovery of demands under existing laws is to be effected by uploading summaries in FORM GST DRC-07A and amendments in FORM GST DRC-08A to update the Electronic Liability Register, alongside related amendments to appeal officer rank and multiple GST forms.

GST practitioner examination requirement imposed, with NACIN-administered CBT and qualifying criteria and attempts policy.
A qualifying examination for enrolled GST Practitioners is mandated, to be conducted by NACIN as a Computer Based Test of multiple-choice questions held twice yearly with online registration, fee payment, designated centers and a fifty percent pass mark; attempts, time-limits for passing, guidelines, disqualification for unfair means, result publication, and relaxation powers are prescribed. Separately, summaries of demands under existing laws are to be uploaded for recovery under GST via FORM GST DRC-07A and amended via FORM GST DRC-08A, with entries posted in Part II of the Electronic Liability Register (FORM GST PMT-01).

GST practitioner examination requirement: NACIN conducted computer test mandated with prescribed syllabus, attempts and disqualification rules.
The amendment makes passing a NACIN-conducted Computer Based Test mandatory for enrolled GST Practitioners, prescribing biannual exam frequency, online registration and fee payment, designated centres, syllabus covering central and state GST laws and related instruments, a 50% qualifying mark, rules on attempts and relief for unforeseen events, and disqualification for unfair practices; it also establishes procedures to upload and recover demands arising under existing laws through an Electronic Liability Register on the common portal and inserts related electronic forms and registry formats.

GST Practitioner Examination requirement: mandatory certification by NACIN for enrolled practitioners, with qualifying marks and repeat attempts allowed.
Rule 83A requires enrolled Goods and Services Tax Practitioners to pass a NACIN conducted Computer Based Test consisting of multiple choice questions, held twice yearly at designated centres, with online registration and fee payment, a two year (with transitional exceptions) period to qualify, unlimited attempts within that period, one additional attempt on specified grounds by Commissioner recommendation, fifty per cent qualifying marks, published syllabus and guidelines, and disqualification for use of unfair means.

Extension of time for furnishing FORM GST ITC-04 extends deadline for job worker declarations under GST.
Extension of time is granted for furnishing the FORM GST ITC-04 declaration for goods dispatched to, received from, or moved among job workers for July 2017-September 2018; the Commissioner, invoking section 168 and sub rule (3) of rule 45, supersedes an earlier notification and sets the filing deadline as 31 December, 2018, with the notification effective from 26 October, 2018.

Extension of time for filing FORM GST ITC-04: deadline extended for job-worker goods movement declarations under Telangana GST.
Extension granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers during July 2017-September 2018, with a final filing deadline set in December 2018; the extension is issued under the Telangana GST statutory framework and supersedes the earlier notification except as to prior actions or omissions.

Extension of GSTR-1 filing deadlines for specified taxpayers; monthly filing timelines rescheduled and special transitional cut off dates prescribed.
Extension of deadlines for furnishing details of outward supplies in FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold: months July 2017-September 2018 to be furnished by 31st October 2018; months October 2018-March 2019 to be furnished by the eleventh day of the succeeding month, with a special extension to 31st December 2018 for taxpayers who obtained GSTIN under the specified central notification. The notification supersedes earlier state notifications and preserves prior actions; return timelines for July 2017-March 2019 will be published in the Official Gazette.

Extension of final return filing allows cancelled-registrant taxpayers extra time to submit FORM GSTR-10 by the notified deadline.
Taxpayers whose registration was cancelled on or before 30th September 2018 are notified as a class of persons required to furnish the final return in FORM GSTR-10 by 31st December 2018; the notification is effective from 26th October 2018.

TDS exemption for most Ministry of Defence authorities applies retrospectively with effect, excluding listed Annexure A controllers.
The notification proviso excludes authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the earlier State GST notification's applicability with effect from 1 October 2018, thereby leaving the listed Principal Controllers/Controllers of Defence Accounts in Annexure A subject to the notification.

Registration exemption for inter-State handicraft suppliers subject to specified product lists and aggregate turnover condition.
This notification specifies categories of casual taxable persons exempted from obtaining registration under the West Bengal GST Act: (i) persons making inter-State supplies of handicraft goods as listed in an earlier State Tax (Rate) notification, and (ii) persons making inter-State supplies of specified HSN-coded products produced predominantly by hand. The exemption is conditional on availing the corresponding integrated tax notification benefit and on the aggregate value of supplies not exceeding the registration-triggering aggregate turnover. Exempt persons must obtain a PAN and generate an e-way bill. The notification is effective from the notified date and supersedes the earlier notification.

Goods and Services Tax amendment revises definitions, input tax credit procedures, return filing, reverse charge and registration rules.
Amendment updates definitions and classification of supplies, expands government power to notify recipients liable under reverse charge, revises composition scheme conditions and registration rules including separate SEZ registration and suspension during cancellation, and inserts section 43A prescribing procedures for furnishing outward-supply details, recipient verification, limits on availing input tax credit where supplier details are absent, deemed supplier liability for furnished details, and joint and several liability for tax or wrongly availed credit with prescribed recovery safeguards.

Final GST return obligation requires taxpayers with cancelled registration to file FORM GSTR-10 by the notified deadline.
Notification requires taxpayers whose registration was cancelled by the proper officer on or before 30th September, 2018 to furnish the final return in FORM GSTR-10, extending the compliance deadline for submission of that final return to 31st December, 2018 and grounding the requirement in the statute and rule framework including rule 81.

Final return obligation: persons with cancelled GST registrations must file FORM GSTR-10 by the December 31 deadline.
Persons whose registration was cancelled by the proper officer on or before 30th September, 2018 are required to furnish the final return in FORM GSTR-10 by 31st December, 2018 under the Himachal Pradesh Goods and Services Tax framework.

Refund of input tax credit permitted for zero-rated exports when inputs obtained under specified notifications; EPCG capital goods excepted.
The amendments revise refund eligibility: refunds of input tax credit for zero-rated supplies are allowed where inputs were received under specified state or central notifications or where specified customs benefits were availed, and include credit for other inputs/input services used in such exports. Separately, refund of integrated tax on exports is restricted where certain notification benefits have been availed, with an exception for capital goods received under the Export Promotion Capital Goods scheme.

Refund of integrated tax: claimants barred where they received supplies benefiting from specified tax exemption notifications.
The amendment substitutes sub rule (10) of rule 96, effective 23 October 2017, providing that persons claiming a refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of specified Karnataka and Government of India notifications issued in October 2017; those listed notifications thereby disqualify receipt of such supplies for purposes of refund eligibility.

Final return filing extension: taxpayers with cancelled registrations may file FORM GSTR 10 within an extended deadline.
Notification requires taxpayers whose GST registration was cancelled on or before 30th September 2018 to furnish the final return in FORM GSTR-10 by 31st December 2018. It is issued under the Governor's statutory powers read with the relevant rule, applies to cancellations by the proper officer up to the specified cut-off, and comes into force on 26th October 2018.

Final return obligation in FORM GSTR 10 for cancelled registrations requires filing by the prescribed deadline under GST rules.
Persons whose registration has been cancelled by the proper officer on or before the specified cutoff are designated as a class required to furnish a final return in FORM GSTR-10; the notification prescribes a uniform last date for submission of that final return by reference to the enabling GST statute and rules.