Extension of return deadline for monthly GSTR-3B returns under AP GST Act; electronic filing window granted.
The Chief Commissioner, under the Andhra Pradesh Goods and Services Tax Act and Rules, has amended an earlier notification to provide that the return in FORM GSTR-3B for September 2018 shall be furnished electronically through the common portal by an extended date, thereby extending the statutory filing deadline for all taxpayers.

Mandatory electronic filing for GSTR-3B returns: specified monthly return must be submitted via the common portal by the prescribed 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 on or before the prescribed deadline, issued under the delegated authority of the Sikkim Goods and Services Tax Act and Rules and published as Notification No. 55/2018 - State Tax.

Return filing deadline extended for FORM GSTR-3B for September, permitting electronic submission until 25 October.
Extension of the filing deadline for the monthly return in FORM GSTR-3B for September 2018: the Commissioner, on Council recommendations, provided that the return shall be furnished electronically through the common portal on or before 25th October, 2018 by inserting an additional proviso into Notification No. 34/2018.

Input tax credit procedures clarified: suppliers must furnish outward details and recipients verify before availing credit with prescribed safeguards.
Amendments refine definitions, supply classification, registration, return filing and input tax credit procedures. Notably, a new procedural framework requires suppliers to furnish outward supply details on the common portal and obliges recipients to verify or modify those details before availing input tax credit; the law prescribes safeguards, a cap on credit claimable without supplier details, joint liability for supplier and recipient for unreported outward supplies, and an order of utilisation for various tax credits.

Refund of input tax credit: conditions and exclusions tied to notification-based benefits for export-related supplies.
Amendments substitute rule 89(4B) and rule 96(10) to allow refund of unutilised input tax credit on zero-rated supplies where specified central notifications were availed by suppliers or claimants, and to restrict refund claims for integrated tax on exports where specified notification benefits were received, subject to a carve-out for capital goods under the Export Promotion Capital Goods Scheme; effective from publication of the corresponding central notification.

Refund eligibility for integrated tax on exports barred when supplier availed specified SROs or notifications, effective retrospectively.
The substituted sub rule restricts refunds of integrated tax on exports by disqualifying claimants who received supplies from suppliers that availed benefit of specified SROs or notifications; the substitution is declared to have retrospective effect from the cited implementation date.

Refund of input tax credit permitted for inputs received under specified notifications, subject to exclusions where notification benefits were availed.
The amendment clarifies refund entitlement: claimants may obtain refund of input tax credit on inputs received under specified notifications for export of goods, and the proportionate credit on other inputs or input services used in making such exports. It further conditions refunds of integrated tax on exports by excluding claimants who availed certain notification benefits, except for capital goods received under the Export Promotion Capital Goods scheme.

Refund eligibility for integrated tax on exports restricted where suppliers claimed specified notification benefits, affecting export claimants' entitlement.
The substituted rule 96(10) restricts refund entitlement for integrated tax paid on exports by providing that claimants must not have received supplies on which the supplier availed benefits under specified Puducherry or Central Government notifications; the substitution is deemed to have retrospective effect from the principal rules' commencement.

Customs exchange rates updated for specified foreign currencies, governing valuation for import and export transactions.
The central authority determines exchange rates for specified foreign currencies into Indian rupees for customs valuation, prescribing separate rates for imported goods and for exported goods as listed in annexed schedules; the notification takes effect the following day and supersedes the prior exchange rate notification except for prior actions.

Anti-dumping duty on alloy steel straight bars and rods from China to offset dumped imports causing injury.
Imposes definitive anti-dumping duty on straight length alloy steel bars and rods under heading 7228 from China PR after findings of dumping, material injury, and causal link; prescribes USD-per-tonne duties for specified producers/exporters, non-sampled cooperating entities and an all-others rate, with a separate duty formula for forged bars and tool and die steel, payable in Indian currency, effective for five years, with defined exclusions and definitions for landed value and exchange rate application.

Anti-dumping duty on flax yarn imports from China imposed, specified producer rates and five-year applicability to remove injury.
Imposition of definitive anti-dumping duty on flax yarn below 70 Lea count originating in or exported from China PR, based on findings of dumping and material injury to domestic industry; the notification specifies producer- and exporter-specific duty rates and a residual rate for all other producers/exporters, is effective for five years from the commencement date, is payable in Indian currency, and uses the exchange rate notified under the Customs Act with the bill-of-entry date as the relevant date.

Special Economic Zone notified for IT/ITES at Kesarapalli; Approval Committee constituted and inland container depot status appointed.
Central Government notifies 10.43 hectares at Sy. No. 20/3, Kesarapalli Village as a Sector Specific Special Economic Zone for IT/ITES under the SEZ Act and Rules, records satisfaction of section 3 requirements and prior approval, constitutes an Approval Committee with specified ex officio members and a developer representative for administration under section 14, and appoints a date in October 2018 from which the SEZ is deemed to be an Inland Container Depot under the Customs Act.

Reconciliation statement requirement: mandates auditor-certified alignment of audited accounts with annual GST returns and ITC reconciliation.
Insertion of Form GSTR-9C mandates a reconciliation statement and auditor certification to align audited annual financial statements with the Annual Return (GSTR-9) for each GSTIN, covering reconciliation of gross and taxable turnover, rate-wise tax liability and payments (including reverse charge), Input Tax Credit reconciliation by expense heads, reasons for unreconciled differences, auditor recommendations for additional liabilities and prescribed certification formats and annexures.

Non-transferable government securities issuance limited to designated bank, setting subscription, interest, maturity and HTM treatment.
The Government notified issuance of specified non-transferable Special GoI securities exclusively allocated to Syndicate Bank, to be subscribed at par and held as "Stock" in the bank's SGL account at RBI Mumbai. Interest is payable half-yearly at the stated rates with rounding rules; securities mature repayable at par on listed dates. These securities are non-transferable and non-convertible, governed by the Government Securities Act and Rules; tax treatment follows applicable laws. Investments do not qualify as eligible statutory Government securities investments, but may be held in HTM without limit.

Refund of Input Tax Credit: eligibility tied to receipt of inputs under specified GST and customs notifications and EPCG carve-out.
Substituted rule 89(4B) permits refund of unutilised input tax credit for zero-rated supplies without payment where inputs were received under specified departmental or central notifications or where customs notification benefits were availed; such refund covers input tax credit on inputs received under those notifications for export and attributable input tax on other inputs or input services used for export. Substituted rule 96(10) provides that persons claiming refund of integrated tax on exports should not have received supplies benefiting from specified departmental notifications or availed specified customs notification benefits, except insofar as those benefits relate to receipt of capital goods under the EPCG Scheme.

Refund restriction on integrated tax for exporters bars refunds where suppliers claimed specified notification benefits.
Entitlement to refund of integrated tax on exports is restricted: claimants are ineligible if they received supplies from suppliers who availed specified central notification-based benefits relating to integrated tax or customs. The substituted provision ties refund eligibility to whether the supplier claimed exemptions under the listed notifications issued in October 2017, and is deemed effective from 23 October 2017.

Designation of Special Courts for trial of benami property offences across specified territorial jurisdictions under the Act.
Central Government, under the Prohibition of Benami Property Transactions Act, 1988 and in consultation with the Chief Justices, designates specified Courts of Session and Special Judges as Special Courts for trying offences under the Act. A table lists the designated courts alongside the territorial areas-States, Union Territories, sessions divisions and districts-within which each court will exercise jurisdiction over benami offence trials. Certain entries are noted as substituted by later notifications.

Refund of input tax credit on zero-rated exports restricted where notified benefits were availed; EPCG capital goods carve-out preserved.
The Rules amend refund eligibility: refunds of unutilised input tax credit for zero-rated supplies are allowed for input tax on inputs received under specified notifications and for other inputs used in such exports; refunds of integrated tax on exports are barred where the claimant received supplies or availed benefits under certain State or Customs notifications, except where such benefit pertains solely to capital goods received under the Export Promotion Capital Goods scheme.

Refund of integrated tax on exports: claim barred if recipient received supplies benefiting notified supplier concessions.
Claimants seeking refund of integrated tax on exported goods or services are ineligible if they received supplies on which the supplier availed specified government notifications conferring tax or incentive benefits; this amends rule 96(10) and is effective from the stated operative date.

Special Economic Zone area notification expands SEZ land, incorporating additional notified parcels and updating total SEZ extent.
The Central Government, invoking its statutory authority under the SEZ legislative framework and applicable rules, notifies inclusion of additional land parcels at Vallancheri and Potheri Villages into the existing Special Economic Zone promoted by M/s. Estancia IT Park Private Limited, specifying the survey numbers and areas of the added parcels and thereby revising the SEZ's aggregate notified area.