Final return filing extension: cancelled registrants permitted additional time to submit FORM GSTR-10 by the specified deadline.
The government, invoking powers under Section 148 read with Section 45 of the Karnataka GST Act and rule 81, notifies that persons whose registration was cancelled by the proper officer on or before 30th September, 2018 are the class required to furnish the final return in FORM GSTR-10 and extends the deadline for filing that return to 31st December, 2018.

Extension of time for furnishing FORM GST ITC-04 permits late filing of job-worker goods declarations.
The time limit for furnishing the declaration in 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 is extended until 31st December 2018 under the Karnataka GST Act and Rules.

TDS exemption: notification excludes most Ministry of Defence authorities from TDS compliance, except listed controllers.
Amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those expressly listed in Annexure-A, from the application of the notification insofar as it concerns persons specified under clause (a) of section 51(1) of the Haryana GST Act, 2017, thereby limiting which defence accounting offices are covered by the waiver.

Exemption from GST registration for casual artisans supplying specified handicraft goods, subject to threshold and compliance requirements.
Specifies exemption from registration for specified categories of casual taxable persons making inter State supplies of designated handicraft and artisan products listed with corresponding HSN codes, subject to availing the central integrated tax notification benefit and the aggregate value of such supplies remaining below the registration threshold; exempt persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Haryana GST Rules.

Tax deduction certificates: electronic applications and system security enabled for lower or no tax deduction eligibility.
Applications for certificates authorising deduction or collection of income-tax at lower rates or nil deduction must be made electronically under digital signature or electronic verification code; the systems heads are required to establish secure procedures, formats and archival and retrieval standards for data capture, transmission, document upload and issuance. Certificates are issued to the named person responsible for deducting or collecting tax or, where deductors exceed one hundred and are unidentified, to the applicant; Assessing Officers must determine existing and estimated tax liability by reference to estimated and prior years' incomes, existing liabilities, advance tax and amounts already deducted or collected.

Notification exemption for Ministry of Defence authorities excludes listed defence controllers from a State Tax notification under GST.
The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in the Annexure and their offices, from the application of Notification No. 50/2018 as it applies to persons specified under clause (a) of sub section (1) of section 51 of the Himachal Pradesh GST Act, effective 1 October 2018. The notification publishes an Annexure assigning code numbers to Principal Controllers/Controllers of Defence Accounts for identification under the State Tax regime.

Exemption from registration for inter-state handicraft suppliers, subject to turnover threshold and PAN with e-way bill compliance.
Specifies casual taxable persons exempted from obtaining registration where they make inter-State taxable supplies of defined handicraft goods or listed handcrafted products (identified by description and HSN codes) produced predominantly by hand; exemption requires availing the referenced Integrated Tax notification and that aggregate value of such supplies, computed on an all-India basis, does not exceed the turnover threshold for registration. Exempt persons must obtain a Permanent Account Number and generate an e-way bill under rule 138.

TDS exemption: Ministry of Defence authorities excluded from specified Karnataka SGST notification, except listed defence controllers.
The amendment inserts a proviso that, regarding persons specified under clause (a) of sub section (1) of Section 51, nothing in the prior Karnataka GST notification shall apply to authorities under the Ministry of Defence except the offices and controllers listed in Annexure A; this exclusion is effective from 1 October 2018 and Annexure A enumerates code numbers and designations of the Principal Controllers/Controllers of Defence Accounts that remain subject to the notification.

Electronic commerce operator collection obligation requires remitting a portion of intra State taxable supplies when it collects payment.
Electronic commerce operators who are not agents must collect an amount equal to one half of one percent of the net value of intra State taxable supplies made through their platform by other suppliers where the operator collects the consideration; the obligation is effective from the stated commencement date under the State GST framework.

GST exemption for Ministry of Defence authorities limited; offices listed in Annexure A remain excluded from the relief.
The notification amendment provides that, as to persons falling within the identified withholding/deduction category, the notification does not apply to Ministry of Defence authorities except those offices listed in Annexure A; Annexure A lists designated Principal Controllers/Controllers of Defence Accounts with assigned code numbers for administrative identification, and the exclusion operates from the stated commencement date.

Commencement of Companies Act provisions: government notification fixes operative date for listed subsections to commence.
The Central Government, exercising powers under section 1(3) of the Companies Act, 2013, notifies 24 October 2018 as the date on which subsections (2), (4), (5), (10), (13), (14) and (15) of section 132 shall come into force, by a Ministry of Corporate Affairs notification issued under its statutory commencement power.

Exemption for defence authorities: notification will not apply to Ministry of Defence entities except those listed in Annexure A.
The amendment inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in Annexure A and their offices, from the operation of the prior notification as it applies to persons falling under the recovery provisions of the Goa GST framework, effective from the stated commencement date.

GSTR-3B filing requirement: September returns must be submitted electronically via the common portal by the revised deadline.
An amendment inserts a proviso requiring the return in FORM GSTR-3B for the month of September, 2018 to be furnished electronically through the common portal, under the powers conferred by the State Goods and Services Tax Act and Rules, thereby modifying Notification No. 14/2018 - State Tax to impose this specific filing requirement.

De-notification of Special Economic Zone approved under SEZ rules; prior actions preserved following state consent and recommendation.
Central Government rescinds the earlier notification designating 10.218 hectares at Serilingampally as a sector-specific SEZ for IT/ITES under the first proviso to rule 8 of the SEZ Rules, 2006, following the developer's proposal, the State Government's No Objection and the Development Commissioner's recommendation, subject to preservation of acts done or omissions made before rescission.

Registration exemption for inter-State handicraft suppliers subject to turnover condition and PAN and e-way bill obligations.
Exemption from registration applies to casual taxable persons making inter-State supplies of specified handicraft and artisan products that fall under listed HSN/tariff entries and are predominantly handcrafted, provided they avail the linked central notification benefit and their aggregate supplies do not exceed the all-India turnover threshold for registration; such persons must obtain a Permanent Account Number and generate e-way bills under the relevant rules. The notification supersedes the earlier state notice and is effective from 23rd October, 2018.

Registration exemption for casual taxable persons supplying handicrafts or listed hand made products, subject to turnover and compliance.
Specifies categories of casual taxable persons exempted from registration: (i) those making inter state supplies of handicraft goods as defined in the designated rate notification; or (ii) those making inter state supplies of the listed HSN coded products when produced predominantly by hand, provided they avail the corresponding integrated tax notification and their aggregate supplies on an all India basis do not exceed the statutory registration turnover threshold. Exempt persons must obtain a PAN and generate an e way bill under the Puducherry GST Rules.

Exemption for defence authorities: notification excludes most Ministry of Defence entities except listed controllers, narrowing GST applicability.
A proviso amends the prior state GST notification to exclude Ministry of Defence authorities from its application with respect to persons specified under clause (a) of sub section (1) of Section 51 of the Tamil Nadu Goods and Services Tax Act, 2017, except for those authorities and offices expressly listed in the Annexure, which supplies designations and code numbers to identify the covered defence accounting offices.

Registration exemption for casual taxable persons supplying handicraft goods inter State subject to threshold and compliance requirements.
The notification specifies categories of casual taxable persons exempt from registration under the Tamil Nadu GST Act for certain inter State supplies of handicraft products and a detailed list of predominantly hand made products with corresponding HSN codes. The exemption is conditional on availing the benefit of the referenced Central notification and on the supplier's aggregate value of supplies not exceeding the statutory turnover threshold. Exempt persons must obtain a PAN and generate an e way bill under rule 138 of the Tamil Nadu GST Rules.

TDS applicability carve out: Ministry of Defence authorities largely excluded from a Nagaland GST notification, with listed offices retained.
The State Government inserts a proviso excluding authorities under the Ministry of Defence, other than those enumerated in the Annexure listing principal controllers/controllers of defence accounts, from the application of the notification as it relates to persons specified under clause (a) of sub section (1) concerning tax deduction at source; the amendment takes effect from the effective date stated in the proviso.

Registration exemption for casual suppliers of specified handicraft inter State supplies, subject to turnover limit and compliance requirements.
Specifies categories of casual taxable persons exempted from obtaining registration for inter State supplies of defined handicraft goods or the Table-listed artisan products (with stated HSN codes) when predominantly hand made, subject to benefit under the referenced Integrated Tax notification and an aggregate turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Nagaland GST Rules, 2017.