Investor Education and Protection Fund Authority: annual accounts must include balance sheet, income & expenditure and receipt & payment, audited and filed.
The Authority must prepare an annual balance sheet, income and expenditure account and receipt and payment account in the prescribed Form, follow Government accounting principles and Accounting Standards, have the statements approved and authenticated by the Chairperson and one Member, forward approved accounts to the Comptroller and Auditor-General for audit within three months of year-end, and preserve the related accounts and schedules for at least eight years.

Central Registrar appointment under Multi State Cooperative Societies Act; new Central Registrar named with immediate effect.
The Central Government, under sub-section (i) of Section 4 of the Multi State Cooperative Societies Act, appoints Dr. Abhilaksh Likhi, IAS, Joint Secretary (Cooperation) in the Ministry of Agriculture and Farmers Welfare, as Central Registrar of Cooperative Societies, superseding the prior Government of India notification and effective immediately until further orders.

Schedule III amendments: new classifications for trade payables, receivables, and detailed Ind AS financial statement rules for NBFCs.
Amendments to Schedule III revise terminology and presentation-substituting "Property, Plant and Equipment" for "Fixed assets" and changing "shall" to "should"-and require classification of trade payables into dues of micro and small enterprises and other creditors with detailed MSME-related note disclosures. Receivables and loans must be sub-classified into secured, unsecured, significant increase in credit risk, and credit impaired. Division III prescribes comprehensive Ind AS-compliant financial statement formats, line items, reconciliation tables and note disclosures specific to NBFCs, including equity reserve descriptions and consolidation-related disclosures.

Corporate Social Responsibility reconstitution establishes a high-level committee to review framework, recommend enforcement and reporting measures.
Re-constitution of a High Level Committee on Corporate Social Responsibility creates an expert body to review the CSR Act, Rules and circulars; recommend enforcement guidelines; propose monitoring and evaluation measures; examine financial, performance and social audit frameworks; receive secretarial and technical support from designated institutes; set its own procedures, engage expert invitees and sub committees; provide travel facilities for outstation members; and submit recommendations to the Ministry within the Committee's prescribed tenure.

Customs exemption for specified telecom imports requires importer undertaking; breach triggers duty differential recovery.
Substitutes serial 13S to grant a conditional exemption for goods under tariff heading 8517 70 10, excluding PCBA, covering specified telecom and networking items. Importers must follow the Customs (Imports of Goods at Concessional Rate of Duty) Rules, 2017 and furnish an undertaking that the imported goods will not be used in manufacture of listed categories (b)-(i); breach attracts liability to pay the duty differential between duty without exemption and duty paid at import.

Customs tariff amendment: substitution of entries imposing conditional exemptions on specified telecom and optical goods with concessional duty rate.
The amendment substitutes table entries for two tariff lines, specifying that "all goods" under each heading are exempt except enumerated exclusions (wrist wearable devices, optical transport equipment, POTP/POTS combinations, OTN products, IP radios; and soft switches/VoIP equipment, Carrier Ethernet/PTN/MPLS-TP products, MIMO and LTE products respectively) and provides a concessional duty rate of ten percent for goods not falling within those exclusions; the change is effective immediately following issuance.

Import duty increase on specified Chapter 85 goods revises tariff entries and applies under statutory amendment authority.
Exercising powers under sub section (1) of section 8A of the Customs Tariff Act, the Central Government amends the First Schedule by substituting the duty entry for tariff items 8517 61 00 and 8517 69 90 in Chapter 85 with a new duty rate, effective from the day after notification, thereby revising the customs tariff applicable to those goods.

Extension of GST transitional filing deadlines permitted after portal technical difficulties, with TRAN-2 deadline adjusted accordingly.
The Commissioner may, on the recommendation of the Council, extend the deadline for electronic submission of FORM GST TRAN-1 where registered persons could not file due to technical difficulties on the common portal, and those filing under that extension may submit FORM GST TRAN-2 by an adjusted deadline. The amendments also add a cross-reference expanding the scope of an existing enforcement provision.

Registration cancellation: proceedings dropped if pending returns are filed and full tax, interest and late fee paid.
The Twentieth Amendment inserts procedural and documentary provisos and new/form revisions: Rule 22 provides that cancellation proceedings under Section 29(2)(b)/(c) shall be dropped and FORM GST REG 20 issued where all pending returns are filed and tax, interest and late fee paid; Rule 36 permits input tax credit where specified key particulars are present even if other particulars are missing; Rule 55 adds "in batches or lots" to certain supply conditions; Rule 89 redefines Adjusted Total Turnover; Rule 96 revises refund eligibility for integrated tax on exports; Rule 138A mandates carrying bill of entry details in FORM GST EWB 01; FORM GST ITC 04, FORM GST REG 20 are substituted and FORM GSTR 9/GSTR 9A inserted as annual return forms with detailed schedules.

Refund restriction for integrated tax on exports: claimants barred if they received supplies benefiting from specified tax notifications.
The amendment substitutes rule 96(10) to provide that persons claiming refund of integrated tax on exports are ineligible if they have received supplies on which the supplier availed benefits under specified state or central tax notifications; the change is made under the SGST rulemaking power and given retrospective effect to the stated effective date.

Refund of input tax credit and integrated tax on exports restricted where specified notification benefits are availed, with capital goods exception.
The Twelfth Amendment to the Tripura SGST Rules replaces sub-rule (4B) of rule 89 and sub-rule (10) of rule 96 to condition refund entitlement: refunds of unutilised input tax credit for zero-rated supplies are available for inputs received under specified notifications and for other inputs/services used in such exports; refunds of integrated tax on exports are disallowed where specified state or central notification benefits have been availed, except where benefits relate to capital goods received under the Export Promotion Capital Goods scheme.

Electronic commerce operator tax collection applies to intra-State taxable supplies made through the platform, effective from October 2018.
Electronic commerce operators, other than agents, are required to collect an amount at the rate of half per cent of the net value of intra-State taxable supplies made through the platform by other suppliers, where the consideration for such supplies is to be collected by the operator. The notification is issued under the Uttarakhand Goods and Services Tax Act, 2017 and takes effect from 1 October 2018.

Government ownership exemption clarified for GST entities through an inserted explanation on ownership threshold.
An explanation is inserted to clarify the scope and applicability of the substituted exemption entry. For the purpose of the exemption, the Central Government, State Government or Union territory must have 50 percent or more ownership in the entity, either directly or through a wholly owned entity. The clarification operates within the Uttarakhand Goods and Services Tax framework and is directed to the existing exemption entry.

Refund of input tax credit and export tax relief limited by notification benefits, with exceptions for capital goods under EPCG.
The amendments specify that refund of input tax credit is granted for inputs received under certain central notifications and for other inputs or input services used in exporting goods. Conversely, persons who availed benefits under specified central or customs notifications are precluded from claiming integrated tax refund on exports, except where the benefit pertains solely to receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund restrictions on integrated tax: exporters cannot claim refunds where suppliers availed specified tax notifications.
Substitution of rule 96(10) conditions refund of integrated tax on exports by excluding claims where the claimant received supplies for which the supplier availed the benefit of specified government notifications; the amendment is effective from 23 October 2017.

Refund of input tax credit: entitlement conditioned on receipt under specified tax notifications with capital goods EPCG exception applicable.
Rule 89(4B) permits refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs were received under specified Odisha or Central rate notifications or where specified customs notifications were availed; the refund covers input tax credit on such inputs and on other inputs or input services to the extent used for exports. Rule 96(10) bars persons who have availed benefits under certain Odisha or Central rate notifications or specified customs notifications from claiming refund of integrated tax on exports, except where the receipt concerns capital goods under the Export Promotion Capital Goods scheme.

Export tax refund eligibility restricted where suppliers availed specified state or central incentive notifications, barring integrated tax refunds.
The substitution to rule 96(10) bars refund of integrated tax paid on exports where the refund claimant received supplies from a supplier who availed benefits under specified State or Central notifications; the rule lists particular Odisha Finance Department notifications and Central integrated tax and customs notifications whose benefit to a supplier disqualifies the recipient's refund claim.

Excise duty reduction on Aviation Turbine Fuel enacted by amendment to central excise notification altering the duty rate.
Amendment adds serial entry 7A to Notification No. 11/2017-Central Excise, inserting tariff 2710 19 20 for Aviation Turbine Fuel with an excise duty rate of 11% under section 5A of the Central Excise Act, 1944; the amendment is effective from 11th October, 2018 as notified in Notification No. 22/2018-Central Excise.

Registration deadline extension for eligible industrial units under Jammu and Kashmir scheme; final deadline imposed, no further extensions.
The amendment to the Industrial Development Scheme for Jammu and Kashmir, 2017 extends the registration period for units that commenced production on or after 15.06.2017, substituting the earlier cut-off with a later final deadline and expressly providing that no further extension of the registration period will be allowed.

GST Tax Practitioner examination designated to a national academy as the official exam authority under state GST rules.
Notification designates the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct the examination of GST Tax Practitioners in Kerala, issued by the Commissioner under the State GST Act and relevant Rule on the Council's recommendation.