GSTR-1 filing deadline extension for eligible small taxpayers; quarterly returns rescheduled and electronic filing deadline clarified.
Extends Form GSTR-1 filing deadlines for registered persons within the eligible small taxpayer class, prescribing specific extended due dates for each quarter from July 2017 through March 2019 and superseding earlier notifications. Taxpayers registered under the referenced prior notification must file GSTR-1 for July 2017 to September 2018 electronically through the common portal by the consolidated deadline. Further time limits for furnishing the related details or returns under the return filing provisions will be notified later in the Official Gazette.

Late fee waiver under GST for specified returns and input service distributors relieves portal-related erroneous charges.
The Government of Kerala waives late fees under the Kerala SGST Act for three specific categories: GSTR-3B returns submitted but not filed on the common portal after ARNs were generated, GSTR-4 returns filed on time but erroneously charged late fees on the portal for the transitional period, and Input Service Distributors who paid late fees for GSTR-6 filings during the early January portal transition.

Input tax credit verification via supplier-filed outward-supply details limits and joint liability where recipient avails credit without return.
The Act revises definitions and schedules to broaden coverage and clarity, modifies supply classification and reverse charge rules, adjusts composition and registration requirements including separate SEZ registration, enables suspension during cancellation proceedings, and clarifies credit/debit note issuance. It reorganizes return filing and rectification timelines, inserts section 43A establishing portal-based outward-supply reporting, recipient verification and limits on ITC availing with joint-and-several liability where returns remain unfurnished, expands practitioner authorisations, and prescribes order and conditions for utilization of input tax credit.

National Savings Monthly Income Account interest rate set at 7.7% p.a. for deposits from 1 October 2018.
The National Savings (Monthly Income Account) Amendment Rules, 2017 insert clause (r) into rule 8(1) of the principal rules prescribing an interest rate of 7.7 per cent. per annum for deposits made on or after 1 October 2018; the amendment is made under section 15 of the Government Savings Promotion Act and is deemed to have come into force on 1 October 2018.

National Savings Certificates amended: five-year maturity and specified annual interest accruals with reinvestment for certificates purchased on/after Oct 1, 2018.
Amendment makes maturity five years for certificates purchased on or after 1 October 2018, fixes maturity payout for Rs.100 at Rs.146.93 with proportionate rates for other denominations, specifies annual interest accruals for each of five years (8.00; 8.64; 9.33; 10.08; 10.88 per Rs.100) and deems interest accrued through the fourth year reinvested; it also prescribes early encashment pay out amounts for subperiods between three and five years for Rs.100 (122.50; 126.72; 131.08; 135.59) at proportionate rates for other denominations.

E commerce operator collection duty requires operators to collect tax on intra State taxable supplies when they receive payment.
Every electronic commerce operator, other than an agent, must collect an amount at the notified statutory rate on the net value of intra State taxable supplies made through its platform by other suppliers where the operator collects the consideration for those supplies, pursuant to the State GST Act authority empowering such collection.

Government ownership threshold clarified for GST exemption: majority stake directly or via wholly owned entity qualifies.
The notification inserts an Explanation to clarify that, for the exemption at serial number 41, the Central Government, State Government or Union territory must hold majority ownership in the entity directly or indirectly through an entity that is wholly owned by the Central Government, State Government or Union territory, thereby defining the ownership structure that qualifies an entity for the specified GST exemption.

Special procedure for small GST suppliers allows quarterly GSTR-1 submission under staggered deadlines with limited electronic exceptions.
Notification under section 148 prescribes a special procedure for registered persons below the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly basis, with staggered due dates listed in the notification. It supersedes earlier G.O.Ms., specifies electronic-filing exceptions for certain territories and for recent GSTIN allotments under a related notification, and states that time limits for returns under section 38(2) and section 39(1) for the covered months will be notified later.

Quarterly GSTR-1 filing relief allows eligible small taxpayers to report outward supplies with specified quarterly deadlines.
Notification allows registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 quarterly for the period July 2018 to March 2019, specifies calendar deadlines for each quarter, and states that corresponding time limits for furnishing returns under the Act will be notified subsequently in the Gazette.

Tax Deducted at Source implementation brought into force for government controlled bodies, societies and public sector undertakings.
The Government has appointed the commencement of the provisions of section 51 of the Kerala SGST Act and superseded an earlier notification, bringing those TDS provisions into force for persons specified in sub section (1) clauses (a), (b) and (c) and the identified persons under clause (d). Specified deductors include authorities or boards set up by Parliament or State Legislature or established by Government with majority participation, societies established by Government under the Societies Registration Act, and public sector undertakings.

Tax collection at source: electronic commerce operators must collect prescribed amounts on intra state taxable supplies when they collect payment.
Notification prescribes a Tax Collection at Source obligation on every electronic commerce operator, other than agents, to collect an amount calculated at a rate of half per cent of the net value of intra State taxable supplies made through the operator where the consideration for those supplies is to be collected by the operator.

Government ownership requirement clarifies GST exemption applies where central or state holds significant ownership directly or through wholly owned entity.
The Explanation adds that, for the exemption at serial number 41, the Central Government, State Government or Union Territory must have 50 per cent. ownership in the entity claiming the exemption, either directly or through an entity which is wholly owned by the Central Government, State Government or Union Territory, thereby prescribing the qualifying ownership structure for eligibility.

Corporate Social Responsibility committee constituted to review CSR framework and recommend enforcement and monitoring measures.
Constitution of a High Level Committee on Corporate Social Responsibility - 2018, chaired by the Secretary, Ministry of Corporate Affairs, with specified government, regulatory, industry and expert members; empowered to invite experts, form sub committees, and set procedures. The Committee's scope covers reviewing the CSR framework, recommending enforcement guidelines, measures for monitoring and evaluation, examining financial, performance and social audits, and analysing CSR outcomes. ICSI and the Ministry will provide secretarial and technical support. The Committee must submit its report within three months of its first meeting and outstation members receive SAG equivalent travel facilities.

Fixation of tariff value updates import valuation for listed goods, revising customs tariff benchmarks nationwide.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars for specified imported goods, including categories of palm oil and palmolein, crude soya bean oil, brass scrap, poppy seeds, areca nut, and unit values for gold and silver when certain notification benefits are availed.

Exchange rate amendment: South African Rand rate revised for import and export valuation, effective late September 2018.
Substitution in Schedule I of Notification No.81/2018 CUSTOMS (N.T.) revises the exchange rate for the South African Rand, effective 29th September 2018, fixing the rate at 5.30 rupees for imported goods and 5.00 rupees for exported goods, made under the powers conferred by section 14 of the Customs Act, 1962.

Import duty exemption for specified textile machinery parts grants nil customs duty for listed components and assemblies.
The Central Government amended Notification No. 50/2017-Customs by inserting serial 461A under tariff heading 8448, listing seventeen specified parts and components used in textile machinery manufacture and declaring their import duty Nil, with each item identified by relevant tariff subheadings, thereby extending a miscellaneous exemption for those imported goods.

Customs exemption expansion extends duty-free treatment to listed manufacturing machinery and components for electronics and batteries.
The Central Government amends Notification No. 25/2002 Customs under section 25(1) of the Customs Act, 1962, substituting the S.No. 57 description to cover "Automatic/ Semi-automatic PCB Loader and Unloader" and inserting S.Nos. 68-74 listing specified machines and equipment (PCB manufacturing, PCBA loaders/unloaders, battery cell production machines, winding and soldering machines, optical fibre manufacture machines, plasma etching and screen printing machines) with corresponding tariff sub headings to extend exemption coverage under the notification framework.

Petcoke import restriction: fuel use prohibited while free import allowed for certain industries subject to actual user and environmental monitoring.
Import of petcoke for fuel purposes is prohibited, but import is free for the cement, lime kiln, calcium carbide, gasification and graphite electrode industries for use as feedstock or in the manufacturing process only on an Actual User basis, with regulation and monitoring to follow the Ministry of Environment, Forest and Climate Change guidelines.

Import restriction on peas under Exim Code 0713 10 00 imposes restricted import status requiring authorization.
Import of peas classified under Exim Code 0713 10 00 (including Yellow peas, Green peas, Dun peas and Kaspa peas) is declared Restricted under Chapter 7 of the ITC (HS 2017), Schedule 1 (Import Policy), requiring compliance with the restricted import regime and applicable licensing or authorization procedures.

Tax collection at source requires e commerce operators to collect a specified rate on intra State taxable supplies they receive consideration for.
Notifies the rate of tax collection at source (TCS) to be collected by electronic commerce operators, not being agents, at 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; issued under section 52(1) of the West Bengal GST Act and effective from 20 September 2018.