Appointment amendment: substitution of notified State Tax officer name in existing Kerala GST notification under statutory power.
An amendment directs substitution in Notification No. 6/2018-State Tax: in the notification's table, column 1, the name "Asalatha. G. S." is replaced by "Deepa K. L.", issued by the Commissioner under sub-section (1) of section 5 of the Kerala Goods and Services Tax Act, 2017.

Amendment to preference share listing rules removes regulation 16B, effective on Gazette publication under SEBI Act authority.
Amendment deletes Regulation 16B from the 2013 Regulations governing issue and listing of non-convertible redeemable preference shares; the Regulations are made under the Board's power under section 30(1) and are to come into force on publication in the Official Gazette, thereby making the omission effective from that date.

Regulatory amendment removes a prescribed listing provision, altering issuance and listing rules for securitised debt instruments.
The 2018 Amendment, enacted under statutory rulemaking powers, comes into force on Gazette publication and deletes regulation 35B from the 2008 Regulations governing issuance and listing of securitised debt instruments and security receipts, thereby modifying the prior regulatory text.

Refund of input tax credit: eligibility for zero-rated exports tied to notification-based benefits and EPCG carve-out.
The amendment substitutes rule 89(4B) to allow refund of unutilised input tax credit for zero-rated supplies where suppliers or importers availed specified State, Central or Customs notifications, and to permit refund of attributable input tax credit on other inputs and input services used in such exports. It also substitutes rule 96(10) to disqualify persons from integrated tax export refunds if they have received supplies or availed benefits under certain notifications, except where the benefit relates solely to receipt of capital goods under the Export Promotion Capital Goods Scheme.

Refund restriction on integrated tax paid on exports bars claimants whose suppliers availed specified tax relief notifications.
The substituted rule 96(10) conditions eligibility for refund of integrated tax paid on exports by disqualifying claimants who received supplies where the supplier availed benefit under any of the specified Bihar or Central Government notifications, with the substitution operating retrospectively from 23rd October, 2017.

Refund of input tax credit: eligibility clarified where notified concessions were availed, with carve outs for EPCG capital goods.
The amendments permit refund of unutilised input tax credit for zero rated supplies where inputs or services were received under specified state or central notifications, allowing refund for credit on notified inputs used for export and for other inputs or services to the extent used in such exports. They also disqualify claimants of integrated tax export refunds who availed specified notification benefits, except where those benefits relate solely to receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund eligibility: exporters barred from integrated-tax refunds where suppliers benefited from specified tax notifications issued.
Amendment to rule 96(10) conditions eligibility for refund of integrated tax on exports: claimants are disqualified if they received supplies whose supplier availed benefits under specified tax notifications; the substitution sets out those notifications and is deemed effective from the earlier commencement date.

Reconciliation Statement requirement under GST: audited Form GSTR-9C mandates reconciliation of accounts, tax and ITC with certification.
Insertion of Form GSTR-9C mandates a GSTIN-wise audited reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9) for gross turnover, taxable turnover, rate-wise tax liability and Input Tax Credit; unreconciled differences must be explained, additional amounts identified, and the auditor must provide certification or attach the statutory audit report and financial statements as required.

Commencement of Section 52: appointed to take effect on 1 October 2018, deemed effective from 13 September 2018.
The Governor of Assam appoints the 1st day of October, 2018 as the date on which the provisions of section 52 of the Assam Goods and Services Tax Act, 2017 shall come into force, by a Finance (Taxation) Department notification dated 9th October, 2018, and declares that this notification shall be deemed to have come into force from the 13th day of September, 2018.

Tax Deduction at Source (TDS) under GST activated for specified government bodies and public sector undertakings.
The Governor appoints 1 October 2018 as the date on which section 51 (TDS) of the Assam GST Act shall come into force for specified classes of persons-government or legislature set authorities and bodies with majority participation or control, societies established by government under the Societies Registration Act, and public sector undertakings-and declares the notification to be deemed effective from 13 September 2018.

Amendment to Advance Ruling Authority substitutes an authority member's name and operates with retrospective effect.
Amendment under section 96 of the Assam Goods and Services Tax Act, 2017 substitutes the named individual at serial number 1 in the earlier notification with a different official as the designated member of the State Authority for Advance Ruling, and declares the substitution to have come into force from an earlier specified date for administrative purposes.

Extension of TRAN-1 filing deadline permits relief for taxpayers affected by portal technical difficulties; TRAN-2 filing deadline clarified.
The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 where registered persons could not file due to technical difficulties on the common portal, not beyond 31st March, 2019; those filing TRAN-1 under that extension may submit FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.

GSTR-1 filing deadline extended for small taxpayers, with staggered quarterly due dates and specified portal provisions.
Extension of filing deadlines for FORM GSTR-1 is notified for registered persons with aggregate turnover up to 1.5 crore, prescribing a special quarterly filing schedule that supersedes earlier notifications. The Table sets revised due dates for specified quarters, with provisos mandating electronic filing through the common portal for taxpayers in certain territories and for those recently issued GSTIN. Time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently.

Amendment to GST Rules permits dropping registration cancellation when pending returns are filed and tax and interest are paid.
The amendment permits the proper officer to drop registration-cancellation proceedings where the person files all pending returns and makes full payment of tax, interest and late fee, and prescribes a substituted FORM GST REG-20 for recording such orders. It relaxes documentary requirements for availing input tax credit where certain core invoice particulars are present, substitutes FORM GST ITC-04 to detail goods sent to and received from job workers including losses, revises the definition of Adjusted Total Turnover, clarifies refund ineligibility tied to specified notifications, and inserts comprehensive annual return forms (GSTR-9/GSTR-9A) with instructions and HSN reporting thresholds.

Late fee waiver for specified GST return filings where portal errors or submission issues caused erroneous levy.
Waiver of late fee under the Assam GST framework is authorized for specified registered persons: those who submitted FORM GSTR-3B for October, 2017 but did not complete filing after generating the application reference number; those who filed FORM GSTR-4 for October-December, 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 during the early January, 2018 portal window.

Refund restriction on integrated tax: export refunds disallowed where supplier availed specified notification benefits.
The amendment substitutes the rule on refunds of integrated tax on exports to provide that persons claiming such refunds shall not have received supplies on which the supplier availed benefits under specified Government of Nagaland finance notifications or particular central customs and integrated-tax notifications; the substitution is deemed effective from 23rd October, 2017.

Eligibility under Gold Monetisation Scheme expanded to include resident individuals, HUFs, trusts, funds, governments and entities.
Amendment substitutes paragraph 4(1) of the Gold Monetisation Scheme to permit deposits by Resident Indians including Individuals and Hindu Undivided Families, Trusts (including mutual funds and exchange traded funds registered under securities regulations), charitable institutions, Firms and Companies, the Central Government, State Governments and any entity owned by those governments; the amendment takes effect from publication in the Official Gazette.

Representation before Appellate Tribunal: Initiating Officer and other parties can appoint authorised representatives, with government-authorised presenting officers.
Amendment extends the right to appear or be represented before the Appellate Tribunal to any party, expressly including the Initiating Officer, and revises the Explanation to define authorised representatives: for the Initiating Officer, a person authorised by the Central Government; for other parties, a person authorised by the party, while substituting the term "the party" for "the appellant".

Refund of Input Tax Credit permitted for zero rated exports where inputs were received under specified notifications; exclusions apply.
Amendments substitute sub rules in rules 89 and 96 to specify refund entitlement: unutilised input tax credit for zero rated supplies without payment of tax is refundable where inputs were received under specified central tax or customs notifications, and ITC on other inputs or input services used in such exports is refundable; claimants for integrated tax refund on exports are disqualified if they availed benefits under certain notifications, except for receipt of capital goods under the Export Promotion Capital Goods scheme.

Combination procedure amendments permit withdrawal and refiling of notices and allow excluded time for evaluating offered modifications.
Amendments substitute the Companies Act, 2013 reference, convert specified timeframes to working days, create a withdrawal and refiling mechanism allowing fee adjustment for refiling within a limited interval, permit parties to offer post filing modifications with a limited additional evaluation period excluded from statutory deadlines, and empower the Commission to appoint agencies to supervise implementation of modifications.