Extension of GSTR-3B filing deadline: September return may be furnished electronically under the revised notice.
The Commissioner of State Tax, Puducherry, under the Puducherry GST Rules and Act, amended a prior notification to provide that the return in FORM GSTR-3B for the month of September 2018 shall be furnished electronically through the common portal by the extended due date specified in the inserted proviso.

Exemption from registration for certain casual suppliers of handmade handicrafts and listed artisanal products, subject to turnover and compliance.
Specifies categories of casual taxable persons exempted from obtaining registration under section 23(2) of the Rajasthan GST Act: (i) inter State handicraft supplies as per the referenced notification; and (ii) inter State supplies of listed artisanal products by craftsmen predominantly by hand, identified by HSN codes. Exemption is subject to availing the cited Integrated Tax notification and that the aggregate value of such supplies on an all India basis does not exceed the registration turnover threshold. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

TDS compliance exemption narrowed to exclude certain defence bodies, altering deduction obligations for listed entities.
The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in the annexure, from the prior exemption concerning deduction at source compliance; this exclusion applies prospectively from 1 October 2018 and narrows the earlier notification's applicability.

State tax corrigendum updates goods classification entries, substituting serials and adding specified agricultural and artisanal items.
Corrigendum amends two State Tax (Rate) notifications by substituting schedule entries: replacing the previous S. No. 195A with separate tariff listings for Hand operated rubber roller and Nozzles for drip irrigation equipment or nozzles for sprinklers, and by substituting table entries to list Deities made of stone, marble or wood and Khali Dona and goods made of specified leaves and sabai grass, thereby altering the classification of these goods within the notifications' rate schedules.

Exemption for Ministry of Defence authorities narrows notification scope, except for listed defence accounting controllers continuing coverage.
An amendment inserts a proviso excluding Ministry of Defence authorities, other than those listed in Annexure A and their offices, from the application of the prior notification with respect to persons specified under clause (a) of sub section (1) of section 51, effective from the first day of October, 2018; Annexure A lists the principal Controllers/Controllers of Defence Accounts with code numbers identifying the authorities to which the notification continues to apply.

Registration exemption for casual handicraft suppliers for specified inter State goods, subject to turnover threshold and compliance requirements.
Notification exempts specified categories of casual taxable persons from registration for inter State supplies of prescribed handicraft and artisan products (listed with HSN codes) when produced predominantly by hand, subject to availing a referenced Integrated Tax notification and staying below the aggregate turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

Dispute Resolution Panel amendment substitutes Form No.36 for Form No.36B in rule 14, aligning with Income tax Rules.
The amendment replaces the citation in rule 14 of the Income tax (Dispute Resolution Panel) Rules, 2009, substituting "Form No.36B" with "Form No.36 as contained in Appendix II to the Income tax Rules, 1962," enacted under the rule making power of the Income tax Act and effective on publication in the Official Gazette.

Appeal Procedure to Appellate Tribunal: prescribed forms, mandatory annexures, fee payment by challan, language and tax-effect rules.
Amendment prescribes substituted Forms 36 and 36A specifying mandatory fields for appellant and respondent details, assessment and disputed amounts, concise numbered grounds, triplicate filing with specified annexures, a tiered fee structure payable by challan to authorised banks (negotiable instruments prohibited), language options, office-assigned appeal numbers, and a defined method for computing tax effect including special rules for book-profit provisions, penalty orders, notional tax on reduced losses, and avoidance of double-counting.

Exemption applicability to interstate handicraft suppliers excludes most Ministry of Defence authorities, except listed controllers, limiting notification scope.
A proviso is added to the existing notification providing that, with respect to persons specified under clause (a) of sub section (1) of the relevant provision, nothing in the notification shall apply to authorities under the Ministry of Defence except those authorities and their offices specified in Annexure A, with effect from the stated effective date.

Exclusion of Defence authorities: notification does not apply to Ministry of Defence entities except those listed in Annexure A.
The notification proviso excludes most Ministry of Defence authorities from the operation of the prior State Tax notification in respect of persons specified under clause (a) of sub section (1), while expressly excepting the authorities and offices listed in Annexure A so that the notification continues to apply to those enumerated defence accounting offices; the amendment is administrative, classifying which Defence entities remain within the notification's scope and which are excluded from it.

TDS exemption for defence authorities excludes listed Defence Accounts offices and is made subject to post audit.
A proviso excludes authorities under the Ministry of Defence, other than those listed in Annexure A, from application of the State GST notification's TDS provision, making any exemption for Defence authorities subject to post audit; Annexure A enumerates Principal Controllers/Controllers of Defence Accounts with assigned code numbers to identify excluded offices.

TDS exemption for defence audit authorities narrows withholding obligations, excluding specified controllers 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 scope of the earlier notification imposing TDS withholding obligations, thereby limiting withholding compliance to the controllers and offices enumerated in Annexure A.

Exemption from registration for inter state handicraft suppliers subject to turnover threshold, PAN and e way bill compliance.
Certain casual taxable persons making inter state supplies of defined handicraft goods or specified artisan products, when supplied predominantly by hand, are exempted from obtaining registration under the Gujarat GST Act subject to their availing the referenced integrated tax notification and keeping aggregate supplies below the turnover threshold that mandates registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

Exemption from registration for inter state handicraft supplies, subject to turnover limit, PAN and e way bill requirements.
Exemption from registration is granted to specified casual taxable persons making inter state supplies of notified handicraft goods listed by tariff/HSN or product description, provided they avail the corresponding integrated tax notification benefit and their aggregate all India supplies do not exceed the turnover threshold for state/UT registration; exempt persons must obtain PAN and generate an e way bill under rule 138.

Exemption from registration for casual suppliers of handicraft goods making inter State supplies if turnover stays below registration threshold.
Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of listed handicraft goods (identified by description and HSN codes) produced predominantly by hand, provided they avail the corresponding integrated tax notification and their aggregate supplies, computed on an all India basis, do not exceed the turnover threshold requiring registration; exempt persons must obtain a Permanent Account Number and generate e way bills under the GST rules.

Handicraft goods registration exemption with e-way bill compliance for casual taxable persons making inter-State taxable supplies.
Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the prescribed supply categories, the integrated tax notification condition, and the all-India aggregate turnover threshold. Persons covered by the exemption must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138 of the Central Goods and Services Tax Rules, 2017.

TDS exemption for Ministry of Defence authorities: Annexure A offices remain subject to TDS, others excluded under notification.
The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the TDS requirements applicable to persons covered by clause (a) of sub section (1) of section 51 of the Arunachal Pradesh GST Act; the exclusion operates from the stated effective date. Annexure A lists the principal Controllers/Controllers of Defence Accounts with their designated code numbers and identifies the offices that remain subject to TDS.

Exemption for casual suppliers of handicraft and artisan goods from registration subject to turnover cap and e way bill.
Exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft and artisan products (identified by description and HSN codes) produced predominantly by hand, subject to the aggregate turnover threshold for registration; requires exempt persons to obtain a Permanent Account Number and generate an e way bill under rule 138.

Import policy of pet coke expanded to permit specified industries limited Actual User imports under environmental monitoring.
Amendment to Policy Condition No.6 maintains prohibition on pet coke imports for fuel use while expanding permitted Actual User import status to include graphite electrode industries alongside cement, lime kiln, calcium carbide and gasification industries, and authorises limited annual imports of calcined pet coke for the Aluminium industry and limited raw pet coke imports for calcined pet coke manufacturers; monitoring follows Ministry of Environment, Forest and Climate Change guidelines.

Registration exemption for casual craftsmen supplying specified handicrafts interstate, subject to turnover threshold and PAN and e way bill compliance.
The notification exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft goods or listed products produced predominantly by hand, as identified by HSN codes in the Table. The exemption requires beneficiaries to avail the referenced integrated tax notification and ensures aggregate value of such supplies, computed on an all India basis, remains below the registration threshold under section 22(1) read with the Explanation. Exempt persons must obtain a PAN and generate an e way bill under rule 138.