Special rate under section 112A excludes certain acquisitions, including prior acquisitions and non STT purchases with specified exceptions.
The notification specifies that the special capital gains rate framework under section 112A does not apply to acquisitions of equity shares made before 1 October 2004 or to acquisitions on or after that date which are not subject to Securities Transaction Tax, except for enumerated exceptions (including certain preferential issues, non exchange acquisitions meeting prescribed conditions, delisting period acquisitions, and various regulatory, institutional and scheme based carve outs); it also supplies definitions and comes into force from 1 April for the relevant assessment year onward.

Official secrecy for PMGKY scheme restricts disclosure of official records to only those documents prescribed by law.
Central Government, under powers in the Income tax Act, directs that public servants shall not produce any document, record, information or computerised data obtained in the course of official duties concerning declarations under the PMGKY Scheme, except for those records expressly specified by the statutory amendment, thereby restricting disclosure to only the documents identified by law.

Common Adjudicating Authority appointment reallocates adjudicatory powers for specified show cause notices under section 152 of Customs Act.
The Directorate of Revenue Intelligence, invoking clause (a) of section 152 of the Customs Act, 1962 and earlier Customs (N.T.) notifications, appoints specified officers as Common Adjudicating Authority to exercise powers and discharge duties of the originally named adjudicating authorities in respect of the listed show cause notices; a Table names the noticees, SCN references, original adjudicating authorities and the officers now designated as Common Adjudicating Authority.

Commencement of Section 51 provisions: government-established bodies, societies and public undertakings fall within applicability from appointed date.
The State Government appoints 1 October 2018 as the date on which the provisions of Section 51 of the Telangana GST Act, 2017 shall come into force for specified persons, superseding an earlier notification without affecting prior acts or omissions. The notification specifies applicability to: authorities, boards or other bodies set up by legislation or government with majority government participation; societies established under the Societies Registration Act by central, state or local authorities; and public sector undertakings.

Commencement of Section 52: appointed date set for the provision to come into force under the GST legislative framework.
The State government, exercising powers under the Telangana Goods and Services Tax Act, 2017, notified an appointed day on which the provision identified as section 52 will come into force, by government order dated 29-09-2018, thereby specifying the effective commencement date for that statutory provision.

Commencement of section 52 set for 1 October 2018, bringing that provision into force under the state GST Act.
The State Government, exercising powers under the Act's commencement provision, notifies the commencement of section 52 to take effect on 1 October 2018 by order in the name of the Governor, issued through the Commercial Tax Department.

Extension of GST transitional filing deadlines permits Commissioner to grant relief for filings delayed by portal technical difficulties.
The amendment empowers the Commissioner, on the Council's recommendation, to extend electronic filing deadlines for Form GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and allows a consequential extension for filing Form GST TRAN-2; it also inserts an additional enforcement reference into the rule text. The rules come into force on publication and are declared deemed effective from an earlier specified date.

Filing requirement for delayed GSTR-3B returns mandates electronic submission via common portal by affected taxpayers.
The amendment inserts a proviso requiring taxpayers who obtained GSTIN under the department's earlier notification to file GSTR-3B for July 2017-November 2018 electronically via the common portal on or before 31 December 2018; the notification is deemed effective from 10 September 2018.

Threshold-based GSTR 1 filing requires small taxpayers to follow a prescribed quarterly schedule and electronic submission.
Registered persons below the specified turnover threshold must furnish details of outward supplies in FORM GSTR 1 on a quarterly basis under a special procedure; the notification supersedes earlier departmental notifications, prescribes filing time limits for specified quarters as set out in the Table, requires electronic filing through the common portal for taxpayers who obtained GSTIN pursuant to a separate notification for quarters July 2017-September 2018, and provides that time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.

GSTR-3B filing requirement for newly registered taxpayers mandates electronic submission through the common portal by the prescribed deadline.
The Commissioner amends earlier departmental notifications to require taxpayers who obtained GSTIN under the department's 29 August 2018 notification to furnish returns in FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, with the last date for submission fixed as 31st December 2018; the amendment is deemed to have come into force w.e.f. 10th September 2018.

Return Filing Obligation updated: GSTR-3B required for prior tax periods by taxpayers newly assigned GSTIN under recent notification.
The notification inserts a proviso into earlier departmental notifications specifying that taxpayers who obtained a GST Identification Number under the department's late-August notification must file returns in FORM GSTR-3B for the tax periods from July through November of the relevant window; the amendment is issued under the State GST Act and rules and is deemed to be effective from a date in September noted in the order.

Commencement of Section 51 applies to specified authorities, societies, and public sector undertakings from appointed commencement.
Section 51 of the Madhya Pradesh Goods and Services Tax Act, 2017 is appointed to come into force on the first day of October, 2018 for persons specified in sub-section (1) - authorities or boards/body set up by an Act or established by Government with majority equity or control, societies established under the Societies Registration Act, and public sector undertakings - and the notification supersedes the earlier departmental notification, while being deemed to have come into force from the thirteenth day of September, 2018.

Ownership threshold for government-owned entities clarified for exemption eligibility through direct or wholly owned subsidiaries.
The State Government inserts an Explanation into the earlier notification clarifying that, for the exemption at Table serial number 41, the Central Government, State Government or Union Territory must have ownership of at least half of the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union Territory.

Electronic commerce operator collection obligation: operators must collect a statutory amount when they receive consideration for intra State taxable supplies.
Notification prescribes a collection obligation on electronic commerce operators not acting as agents to collect an amount calculated on the net value of intra State taxable supplies made through them by other suppliers, where the operator collects the consideration for those supplies; issued under state GST collection powers and given effect from the stated commencement date.

GST reconciliation: mandatory Form GSTR-9C requires audit-backed reconciliation of turnover, tax liability and input tax credit.
Insertion of FORM GSTR-9C mandates a GSTIN-wise reconciliation statement reconciling audited financial statements with the Annual Return (GSTR-9) for 2017-18, comprising turnover adjustments (unbilled revenue, advances, deemed supplies, credit notes, composition turnover, valuation and forex differences), rate-wise tax liability reconciliation including reverse charge and liabilities for interest/late fee/penalty, ITC reconciliation with timing and expense category adjustments, auditor recommendations on additional payable amounts, and dual certification requirements for auditor-prepared and third-party prepared reconciliation statements.

Letter of Undertaking allowed in place of bond for exports without integrated tax, subject to eligibility and validity conditions.
Permits registered persons to furnish a Letter of Undertaking instead of a bond for export supplies made without payment of integrated tax, excluding persons prosecuted for offences where the tax evaded exceeds the prescribed threshold. The Letter of Undertaking must be on the registrant's letterhead, in duplicate, for a financial year in the annexure to FORM GST RFD 11 and executed by specified office-holders or authorised persons. The Letter of Undertaking will cease if tax and interest are not paid within the prescribed period and will resume after such payment; the rules apply mutatis mutandis to SEZ transactions.

Tax collection at source: e commerce operators must collect a small percentage on intra State taxable supplies when they collect payment.
Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half percent of the net value of intra-State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator, as notified under Section 52(1) of the Odisha Goods and Services Tax Act, 2017.

Authority to conduct GST examinations designated to national academy, establishing retrospective assignment of examination powers.
Designates a central training academy as the authorised body to conduct examinations under the State GST Act and Rules, pursuant to the Commissioner of State Tax's powers and council recommendations, and declares the notification to have retrospective effect from a prior specified date.

Refund of input tax credit: revised formula for inverted duty structure, updated forms, and Consumer Welfare Fund governance.
Amendments effective retrospectively provide a new refunds computation for inverted duty structures-Maximum Refund Amount = Turnover of inverted rated supplies x Net ITC / Adjusted Total Turnover less tax payable-define Net ITC and Adjusted Total Turnover, replace the Consumer Welfare Fund rule with detailed crediting, committee constitution, powers and eligible applicants, and update FORM GST ITC-03, insert FORM GSTR-10 Final Return, and substitute FORM GST DRC-07 for standardized order summaries.

Tax Collected at Source provisions to commence under section 52, effective from the appointed commencement date.
Appoints a commencement date by government notification to bring into force the Tax Collected at Source provision of the State Goods and Services Tax Act, pursuant to the exercise of powers under the Act, following a recommendation of the Goods and Services Tax Council.