Final return obligation extended for cancelled registrants, allowing delayed filing of GSTR-10 until extended deadline.
Persons whose GST registration was cancelled on or before 30 September 2018 are required to furnish the final return in FORM GSTR-10, and the State Government, under the provisions of the Nagaland Goods and Services Tax Act and rules, extends the time for submission of that final return until 31 December 2018.

Final return requirement: persons with cancelled GST registration must file FORM GSTR-10 within the prescribed extended period.
Notifying persons whose registrations were cancelled on or before 30 September 2018 as a class obliged to furnish the final return in FORM GSTR-10, and prescribing that such final returns may be furnished up to 31 December 2018, thereby setting the procedural deadline for compliance following cancellation of registration.

Establishment of Registrar of Companies cum Official Liquidator at Dehradun grants statewide jurisdiction for company registration and liquidation functions.
The Central Government establishes the office of the Registrar of Companies cum Official Liquidator at Dehradun with territorial jurisdiction over the whole State of Uttarakhand to discharge functions of company registration and Official Liquidator duties under the Companies Act, 2013, and appoints the Registrar of Companies cum Official Liquidator at Dehradun to carry out those functions, with the notification specifying the date from which the office and its jurisdiction are effective.

Registrar of Companies establishment: office created with statewide territorial jurisdiction for company registration and statutory functions.
Establishment of a permanent office of the Registrar of Companies at Vijayawada with territorial jurisdiction over the whole State of Andhra Pradesh, and appointment of the Registrar of Companies, Vijayawada, to perform company registration and discharge statutory functions under the Companies Act, effective from the notified commencement date.

Registrar allocations updated: regional designations substituted and a new Registrar added, altering state coverage effective from specified date.
The notification amends prior appointments by substituting "Dehradun" for "Nainital", replacing serial 16 with "Registrar of Companies, Hyderabad" for the whole State of Telangana, and inserting serial 25 as "Registrar of Companies, Vijayawada" for the whole State of Andhra Pradesh; issued under powers of the Companies Act and the Companies (Adjudication of Penalties) Rules, 2014, effective 29.10.2018.

Final return obligation for cancelled GST registrations: affected taxpayers must file FORM GSTR-10 within the notified timeframe.
Persons whose registration under the Meghalaya GST framework was cancelled by the proper officer on or before the specified cutoff are required to furnish the final return in FORM GSTR-10 within the further notified timeframe; the notification relies on the statutory GST provisions and corresponding state rules to designate the class of persons and fix the compliance deadline.

Extension of time to furnish FORM GST ITC-04 for job-worker goods; state notification extends filing deadline under GST rules.
The Commissioner extends the time limit for furnishing FORM GST ITC-04 in respect of goods dispatched to a job worker, received from a job worker, or sent between job workers for the specified period, invoking state GST powers and the procedural rule, and supersedes the earlier state notification while preserving actions taken before supercession.

Extension of ITC-04 filing deadline for goods sent to or received from job workers, deadline extended to end of December.
The Commissioner has extended the time limit for furnishing Form GST ITC-04 for goods sent to, received from, or transferred between job workers during July 2017-September 2018 until 31 December 2018, superseding the earlier notification except as to past actions or omissions.

Time limit extension for FORM GST ITC-04: deadline extended to year-end for declarations covering the July-September period.
Extension is granted for furnishing FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent between job workers for the period July 2017 to September 2018, permitting submission of the declaration until 31st December 2018; this supersedes the earlier notification while preserving prior acts and omissions.

Final Return Obligation: taxpayers with cancelled registration must file FORM GSTR-10 by 31 December 2018 under Maharashtra GST.
Persons whose registration under the Maharashtra GST Act has been cancelled by the proper officer on or before 30th September 2018 are notified as required to furnish the final return in FORM GSTR-10, with the time for filing extended until 31st December 2018 under the State GST statutory powers and rules.

Final return filing extension granted for taxpayers with cancelled registrations to file GSTR-10 by a specified deadline.
Persons whose GST registration was cancelled on or before 30th September 2018 are notified as the class required to furnish the final return in Form GSTR-10 by 31st December 2018, the notification invoking the relevant provisions of the Gujarat Goods and Services Tax Act and Rules and specifying the affected registrants and the extended compliance date.

Extension of final return filing deadline for cancelled registrations allows submission of FORM GSTR-10 after cancellation.
Notifies an extension permitting persons whose GST registration was cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018, issued under section 148 read with section 45 and rule 81 of the Sikkim GST Act and Rules.

Final return filing extension: taxpayers with cancelled registration granted additional time to submit FORM GSTR-10.
The Central Government notifies that persons whose registration under the Central Goods and Services Tax Act was cancelled by the proper officer on or before 30th September, 2018 are the class of persons who shall furnish the final return in FORM GSTR-10 of the rules until 31st December, 2018, providing an extended compliance window under the statutory powers and applicable rules.

GST return filing deadline amended for September 2018 GSTR-3B to be furnished electronically through the common portal.
The amendment inserted an additional proviso requiring the return in FORM GSTR-3B for September 2018 to be furnished electronically through the common portal on or before 25 October 2018. It was made under the Uttarakhand Goods and Services Tax Act and Rules on the recommendation of the Council.

Final GST return obligation on cancelled registrations requires furnishing Form GSTR-10 by notified taxpayers within extended period under state notification.
Persons whose GST registration was cancelled on or before 30th September, 2018 are notified as the class required to furnish the final return in FORM GSTR-10 by 31st December, 2018, thereby effecting an extension of the filing period for final returns under the State GST framework.

Ministry of Defence exemption: specified defence authorities (except listed Annexure A) excluded from notification applicability under Section 51.
An amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the application of the notification insofar as it concerns persons specified under clause (a) of sub section (1) of Section 51 of the Odisha GST Act, 2017; the exclusion takes effect from 1 October 2018.

Exemption from registration for casual suppliers of handicraft inter State supplies when aggregate turnover remains below registration threshold.
Casual taxable persons making inter State supplies of specified handicraft goods are exempted from obtaining registration under the Odisha GST Act provided they avail the corresponding central notification benefit and their aggregate value of such supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration; exempted categories are defined by listed product descriptions and HSN codes, and such persons must obtain a Permanent Account Number and generate e way bills under rule 138.

GSTR-3B filing deadline extended: September returns must be furnished electronically by the revised due date.
The Commissioner amends notification No. 17/2018-C.T./GST by inserting a proviso that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal on or before the 25th October, 2018; the amendment is made under section 168 of the West Bengal GST Act, 2017 read with sub rule (5) of rule 61 of the West Bengal GST Rules, 2017 and is deemed effective from 21st October, 2018.

Common Adjudicating Authority appointed to adjudicate show cause notices related to M/s Mehta Overseas under Customs Act.
The Additional Director General (Adjudication), DRI, Delhi is appointed as the Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to adjudicate show cause notices issued in relation to M/s Mehta Overseas and others, arising from specified F. No. 50D/43/2011-CI notices dated 17.07.2012 and 29.11.2013; the appointment supersedes the Board's Order dated 18.02.2014 and is made pursuant to earlier Notifications of 2015.

Common Adjudicating Authority appointment centralises adjudication of specified customs show-cause notices under Customs Act by DRI.
DRI appoints officers as Common Adjudicating Authority, under clause (a) of section 152 of the Customs Act and pursuant to notification No. 60/2015-Customs (N.T.) as amended, to exercise the powers and perform duties of the original adjudicating authorities for adjudication of the specific show-cause notices listed in the annexed Table, which maps noticees, SCNs, original authorities and the officers designated to adjudicate them.