Input tax credit verification requirement introduced, making suppliers' outward details determinative for recipients' credit entitlement under new procedure.
The Ordinance amends the Punjab GST Act to revise definitions, supply classification and composition rules, expand reverse charge notification powers, require separate SEZ registration, permit suspension during cancellation proceedings, and modify return and filing requirements. It inserts Section 43A establishing procedures for suppliers to furnish outward-supply details on a common portal and for recipients to verify those details; makes supplier-filed details deemed tax declared, allows limited ITC where supplier details are missing, and creates joint and several liability for tax or wrongly availed credit subject to prescribed recovery safeguards.

Government-controlled bodies placed under the relevant GST commencement, covering statutory authorities, societies and public sector undertakings.
The Governor appoints 1 October 2018 as the commencement date bringing specified public entities within the Section 51 GST framework: authorities, boards or bodies set up by Parliament or a State Legislature or established by government with fifty one percent or more participation by way of equity or control; societies established by government under the Societies Registration Act, 1860; and public sector undertakings. The notification supersedes the earlier 27 September 2017 notification and is deemed effective from 13 September 2018.

Commencement of Section 52 appointed to take effect from 1 October 2018 under the Uttar Pradesh GST Act.
The Governor, exercising powers under the enabling subsection of the Uttar Pradesh Goods and Services Tax Act, 2017, appoints 1 October 2018 as the date on which the provisions of the specified provision of the Act shall come into force by statutory notification, effecting the commencement of that provision.

Government ownership requirement clarified: exemption applies where central/state/UT holds majority ownership directly or via wholly-owned entity.
Adds an explanation to the prior GST exemption notification specifying that the exemption applies only where the Central Government, State Government or Union territory has majority ownership in the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the clarification is effective from 20 September 2018.

E-commerce operator collection obligation requires operators to collect tax on intra State supplies when they collect consideration.
Every electronic commerce operator, not being an agent, must collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator; the notification makes this a statutory collection obligation under the State GST framework and specifies its effective commencement.

Tax Deduction at Source compliance requires GST registration from unregistered suppliers or refusal of supply orders above the prescribed threshold.
Heads of Departments and Drawing and Disbursing Officers must demand a GST Registration Certificate or GSTIN from suppliers exceeding a prescribed value threshold, and must not issue supply or work orders above that threshold to unregistered persons, as an administrative measure linked to Tax Deduction at Source compliance to prevent tax escapement under the GST framework.

Public Consultation requires draft publication, economic analysis and stakeholder comments before issuing regulations and Board response.
The regulations prescribe a mechanism for the Board to make regulations under the Code including definitions, a Public Consultation process requiring publication of draft regulations with the supporting Code provision, problem statement, Economic Analysis, international norms, implementation details and comment timelines; a requirement to consider and publish public comments with a response; repetition of consultation for substantially different texts; procedural rules for amendment, periodic review of regulations, an urgency exception permitting bypass of consultation and analysis with Governing Board approval; and a power to issue non binding guidance.

Valuation requirements in liquidation: two independent registered valuers to determine average realisable value for asset or business sales.
The amendments replace the sale regulation to permit liquidators to sell assets standalone, in slump sales, as sets, in parcels, the corporate debtor or its business as a going concern, provided assets subject to security interest are sold only after relinquishment to the liquidation estate. Valuation is prescribed: existing resolution-stage valuations are averaged; otherwise the liquidator must appoint two registered valuers within seven days, who independently submit realisable-value estimates after physical verification, and the average of those two estimates constitutes the sale value.

GST annual return reporting introduces comprehensive disclosures for supplies, input tax credit, payments, refunds, demands and composition taxpayers.
The amendments permit dropping registration-cancellation proceedings when all pending returns are furnished and tax, interest and late fee are fully paid; permit input tax credit on documents containing specified core particulars; revise adjusted total turnover for refund purposes; and impose bill-of-entry carriage and disclosure requirements for imported goods in transit. They also substitute FORM GST ITC-04 for job-work reporting and introduce annual returns in FORM GSTR-9 for regular taxpayers and FORM GSTR-9A for composition taxpayers, covering supplies, input tax credit, tax payments, adjustments, refunds, demands and late fees.

Electronic commerce operator collection duty: operators must collect GST on intra state supplies when they collect the consideration.
Electronic commerce operators, not acting as agents, must collect an amount at the notified rate of half per cent of the net value of intra State taxable supplies made through them by other suppliers where the consideration is collected by the operator.

Late fee waiver for specified Telangana GST taxpayers covering certain GSTR-3B, GSTR-4 and GSTR-6 portal errors.
Waiver of late fees is authorized under Section 128 of the Telangana Goods and Services Tax Act, 2017 for charges under Section 47. It relieves three classes: (a) GSTR-3B returns for October 2017 submitted but not filed after ARN generation; (b) GSTR-4 returns for October-December 2017 filed by the due date but subject to an erroneous late fee on the portal; and (c) Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between January 1 and January 23, 2018.

Extension of return filing deadline for FORM GSTR-3B allows electronic submission via common portal to a later date.
Amendment inserts a proviso to extend the due date for furnishing FORM GSTR-3B for the month of September, 2018, requiring that the return be furnished electronically through the common portal on or before the 25th October, 2018.

Tax exemption for Gujarat Real Estate Regulatory Authority: specified incomes exempt subject to non-commercial and compliance conditions.
Notification under section 10(46) designates Gujarat Real Estate Regulatory Authority, Gandhinagar as entitled to exemption for specified income comprising state grants and loans, fees under the Real Estate (Regulation and Development) Act and Gujarat rules, penalties under section 76(2) of that Act, and interest on these receipts, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature, and filing returns as per clause (g) of section 139(4C).

Tax exemption for District Legal Service Authorities: specified grants, donations, court receipts and interest exempt subject to conditions.
Central Government notifies District Legal Service Authorities in Haryana as a class of body under section 10(46) of the Income-tax Act, 1961, exempting specified income: grants from High Court, National and State Legal Services Authorities; grants or donations from Central or State Government for Legal Services Authorities purposes; amounts under court orders; recruitment application fees; and interest on these receipts. Exemption is subject to conditions: no commercial activity, unchanged nature of activities and specified income across financial years, and filing of returns under clause (g) of sub-section (4C) of section 139. The notification applies from assessment year 2018-19 through 2022-23 and the Schedule lists the named authorities with PANs.

Tax exemption for unorganised sector welfare board: specified receipts exempted subject to conditions and filing requirement.
Central Government notifies West Bengal Unorganised Sector Workers Welfare Board, Kolkata, as entitled to tax exemption under section 10(46) in respect of grant-in-aid from Government, registration fees and subscriptions from registered workers, and interest earned on those amounts, subject to the conditions described in the notification.

Tax exemption under section 10(46): specified grants, rents and related interest exempted for Kozhikode District Sports Council subject to conditions.
Central Government notifies Kozhikode District Sports Council as entitled to exemption under section 10(46) in respect of specified income: grants from Government and State Sports Council; rent from Koyilandy Stadium and VKK Mendon Indoor Stadium shop rooms; and interest earned on those grants and rents. The exemption is conditional on the Council not engaging in commercial activity, maintaining unchanged activities and nature of specified income, and filing returns in accordance with clause (g) of sub section (4C) of section 139. The notification is deemed effective for assessment years 2016 17 to 2018 19 and applies to 2019 20 and 2020 21.

Extension of GSTR-3B deadline: September returns to be filed electronically by the extended date under state GST notification.
An additional proviso was inserted into the earlier notification to require that the return in FORM GSTR-3B for the month of September, 2018 be furnished electronically through the common portal on or before the 25th October, 2018. The amendment is made under the State GST framework and is deemed to have come into force from 21 October, 2018 as a modification of Notification No.34/2018-State Tax.

Exemption for inter-State handicraft suppliers: registration not required but PAN and e-way bill are mandated.
Exempts persons making inter-State taxable supplies of specified handicraft goods from the requirement to obtain registration, provided the all-India aggregate value of such supplies does not exceed the turnover threshold that triggers mandatory registration; applies to goods identified by referenced tariff entries and an enumerated Table of products with HSN codes. Such exempt persons must obtain a Permanent Account Number and generate an e-way bill in accordance with the rules; the notification supersedes an earlier notification.

GSTR-3B deadline extension: September 2018 returns may be filed electronically on or before 25 October.
The Commissioner amends Notification No. 12/2018 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, extending the filing deadline for affected taxpayers.

Extension of GSTR-1 filing deadline granted, with monthly returns now due on the eleventh day succeeding each month.
The Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the prescribed threshold, moving the due date for each month from July 2018 to March 2019 to the eleventh day of the following month. Time limits for related returns under the Act will be notified subsequently.