Government ownership threshold for GST exemption clarified; majority government ownership, direct or via wholly owned entity, qualifies.
An Explanation is inserted into notification No.1136-F.T. clarifying that for the exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity, directly or through an entity wholly owned by the Government. The amendment is made under sub section (3) of section 11 of the West Bengal GST Act and is deemed effective from 20th September, 2018.

Electronic commerce operator collection duty: operators must collect a specified amount on inter Union Territory taxable supplies when they collect consideration.
Every electronic commerce operator not being an agent must collect an amount calculated on the net value of inter Union Territory taxable supplies made through it by other suppliers where the consideration is collected by the operator; the notification prescribes the applicable collection rate and an effective date for that obligation under the Union Territory GST framework.

Electronic commerce operator collection obligation requires operators to collect a small notified percentage on intra Union Territory supplies when they collect payment.
Every electronic commerce operator, not being an agent, is required to collect an amount at a notified small percentage of the net value of intra Union Territory taxable supplies made through it where the consideration is collected by that operator; the obligation relies on provisions of the Union Territory GST Act and the Central GST Act and came into force on 1 October 2018, with the originally stated rate later substituted.

Extension of time for Form GST TRAN-1 submission granted for taxpayers affected by portal technical difficulties, per council recommendation.
The Commissioner of State Tax, Maharashtra, exercising the power under sub rule (1A) of rule 117 read with section 168, has extended the period for submitting declarations in Form GST TRAN-1 for a class of registered persons who could not submit by the due date due to technical difficulties on the common portal; the extension applies to cases recommended by the Council and is notified in Order No. 04/2018-MGST.

Quarterly GSTR-1 filing procedure applies to registered persons with turnover up to 1.5 crore rupees.
Registered persons having aggregate turnover of up to 1.5 crore rupees are covered by a special procedure for furnishing the details of outward supply of goods or services or both. Such persons may file FORM GSTR-1 quarterly within the prescribed time limits, and GSTIN holders under the specified prior notification must furnish the relevant details electronically through the common portal by 31 December 2018.

Notification expiry extension extends the operative deadline for a prior state GST notification, altering its prescribed cut off.
An executive amendment under the enabling provision of the Uttar Pradesh Goods and Services Tax Act substitutes the figures, letters and words denoting the expiry date in Notification No. KA.NI.-2-854/XI-9(47)/17-U.P. Act-01-2017 (as last amended), thereby altering the notification's operative cut off date; no other provisions of the original notification are changed.

GST return filing deadline extended for taxpayers obtaining GSTIN under the specified Uttar Pradesh notification.
A proviso is inserted into the earlier GST order for taxpayers who obtained GSTIN under the specified Uttar Pradesh notification. Such taxpayers must furnish the return in Form GSTR-3B for the period from July 2017 to November 2018 electronically through the common portal on or before 31 December 2018.

GSTR-3B filing deadline extended for newly registered taxpayers under the Uttar Pradesh GST order.
A proviso is inserted in the earlier Uttar Pradesh GST order governing filing of GSTR-3B returns. It applies to taxpayers who obtained a GSTIN under the specified Uttar Pradesh notification and requires the return for the period from July 2017 to November 2018 to be furnished electronically through the common portal on or before 31 December 2018. The amendment is issued under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017, read with rule 61(5) of the Uttar Pradesh Goods and Services Tax Rules, 2017.

Tariff classification correction: published Customs notification amended to replace an incorrect tariff subheading with the correct one.
Corrigendum amends the tariff provision in Notification No.67/2018-Customs by replacing the previously published tariff item "8418 21 90" with the corrected item "8418 21 00" in the Gazette entry, effecting a textual correction to the Customs notification.

Adjudicating authority appointments under FEMA designate officers by monetary jurisdiction to allocate adjudicatory competence.
The Central Government, under section 16 of the Foreign Exchange Management Act, 1999, appoints officers of the Directorate of Enforcement as adjudicating authorities for inquiries under section 13, superseding the 2014 notification. A Table assigns monetary jurisdictional thresholds to specified officer designations so that adjudicatory competence is delegated hierarchically according to the amount or value involved, with the Assistant Director handling the smallest category and senior officers handling larger-value cases.

Commencement of GST provision in Uttarakhand: section 52 was notified to take effect from 1 October 2018.
Section 52 of the Uttarakhand Goods and Services Tax Act, 2017 was brought into force by notification, with the Governor appointing 1 October 2018 as the date of commencement in exercise of the power under sub-section (3) of section 1. The notification records that the State Government considered the measure expedient in public interest.

GST deduction liability begins for government bodies, societies and public sector undertakings under the notified provision.
The State Government brought section 51 of the Uttarakhand Goods and Services Tax Act, 2017 into force from 1 October 2018 for specified deductors. The notification applies to an authority, board or other body set up by an Act of Parliament or a State Legislature, or established by any Government with fifty-one per cent or more participation by way of equity or control; to a society established by the Central Government, State Government or a local authority; and to public sector undertakings.

GST reconciliation statement rules updated with FORM GSTR-9C for turnover, tax, and ITC reporting requirements.
Insertion of FORM GSTR-9C into the Uttarakhand Goods and Services Tax Rules, 2017 to provide the prescribed reconciliation statement for audit-related reporting. The form requires reconciliation of annual turnover, taxable turnover, tax payable, and input tax credit with the annual return, together with reasons for unreconciled differences and any additional amount payable. It also sets out auditor recommendation and certification formats, and detailed instructions for reporting adjustments, reverse charge supplies, exempt turnover, and ITC reconciliation.

GST transition filing extension for TRAN-1 and TRAN-2, with technical difficulty relief and expanded rule 142 coverage.
The Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2018 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 10 September 2018. Rule 117 is amended to allow the Commissioner, on the recommendation of the Council, to extend the time for filing FORM GST TRAN-1 up to 31 March 2019 for registered persons facing technical difficulties on the common portal, and to permit filing of FORM GST TRAN-2 by 30 April 2019 in such cases. Rule 142(5) is also amended to include section 125.

Late fee waiver for specified GST returns covers GSTR-3B, GSTR-4 and Input Service Distributors.
Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest under section 128 for specified classes of taxpayers. The waiver covers registered persons linked to FORM GSTR-3B for October 2017, FORM GSTR-4 for October to December 2017, and Input Service Distributors who paid late fee for FORM GRTR-6 for the relevant tax period.

Late fee waiver for GST return filings covers specified GSTR-3B, GSTR-4 and GSTR-6 cases.
Waiver of late fee under section 128 of the Uttarakhand Goods and Services Tax Act, 2017 was granted for specified classes of taxpayers in the public interest on the Council's recommendation. The waiver covered registered persons whose FORM GSTR-3B for October 2017 had been submitted but not filed on the common portal after generation of the application reference number, registered persons who filed FORM GSTR-4 by the due date but were erroneously charged late fee, and Input Service Distributors who paid late fee for FORM GSTR-6 during the specified period.

Input tax credit and export refund rules tightened with revised annual return forms and cancellation procedures under GST.
The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2018 revise the GST Rules, 2017 by amending provisions on cancellation of registration, input tax credit, job work reporting, refund conditions for exports, bill of entry requirements for imported goods, and the prescribed statutory forms. The rules also substitute the annual return forms and related instructions, including detailed reporting of outward and inward supplies, ITC, reversals, tax paid, refunds, demands, HSN summaries and late fee. The amendment to rule 89 redefines Adjusted Total Turnover for refund purposes, and rule 96 imposes conditions for refund of integrated tax on exports.

Export value limit for courier services clarified; postal cap withdrawn while exportability remains governed by FTP export policy.
Amendment to Para 2.47 permits exports through registered courier services or Foreign Post Office subject to Department of Revenue notifications and regulation under the FTP and Export Policy in ITC (HS). The notification withdraws the separate value limit previously applicable to Post exports and retains a per consignment value limit only for courier exports, while exportability of items continues to be governed by the FTP/Export Policy in ITC (HS).

GSTR-3B filing extension for taxpayers obtaining GSTIN late requires electronic submission for past periods by the specified deadline.
The notification inserts a proviso requiring taxpayers who obtained GSTIN under the later issuance notification to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the specified final date, thereby mandating online submission of those past-period returns.

GSTR-3B filing requirement for GSTIN recipients: electronic submission of past-period returns mandated by final deadline.
The amendment mandates that taxpayers who obtained GSTIN under the special issuance notification must furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal, with a single final filing date prescribed for submission.