Return filing extension for GSTR-3B: deadline extended for specified taxpayers to file electronically via common portal.
GSTR-3B returns for the specified period must be furnished electronically through the common portal by taxpayers who obtained GSTIN under the referenced central notification; this proviso amends earlier State Tax notifications to prescribe the mode of filing and a final submission deadline.

Commencement of specified GST provision: government appoints its coming into force under proviso after Council recommendation.
Exercising the proviso to sub section (2) of section 1 of the Jammu and Kashmir Goods and Services Tax Act, 2017 and on the Council's recommendation, the Government issued SRO 434 appointing 1st October, 2018 as the date on which section 52 of the Act shall come into force.

TDS obligations under section 51 commence for specified public bodies and societies from the appointed commencement date.
Provisions for tax deduction at source under section 51 of the Jammu and Kashmir Goods and Services Tax Act, 2017 are brought into force from 1st October, 2018 for persons specified in sub-section (1) clauses (a), (b), (c) and specified persons under clause (d); classes include governmental authorities/boards/bodies with majority government participation, societies established under the Jammu and Kashmir Societies Registration Act, 1998, and public sector undertakings. The notification supersedes SRO 385 dated 18th September, 2017.

E-way bill requirement imposed for intra-state goods movement; specified exceptions and alternative documents for exempt carriers.
Notification requires an e-way bill for intra-state movement of goods within Jharkhand where the consignment value exceeds the prescribed threshold, except for a specified list of excluded goods (including iron and steel, coal, motor parts, edible oil, tobacco products, iron ore, metals and scrap, cement, tiles and stone, timber and plywood products). Persons exempted from carrying an e-way bill must carry relevant documents such as tax invoices, delivery challans, bills of supply or bills of entry. The notification supersedes the earlier S.O. No. 35 and is effective from its publication in the official gazette.

Commencement of section 52 under the state GST Act appointed, fixing an operative commencement date by executive notification.
The State Government, invoking sub section (3) of section 1 of the Jharkhand Goods and Services Tax Act, 2017, issued Notification No. 51/2018 (S.O. No. 65) appointing the 1st day of October, 2018 as the date on which the provisions of section 52 shall come into force, thereby fixing the operative commencement of that statutory provision by executive notification.

Commencement of Section 51: specified government authorities, societies and public sector undertakings brought under the provision from the appointed date.
Appoints 1st October 2018 as the date on which section 51 of the Jharkhand Goods and Services Tax Act, 2017 shall come into force for authorities, boards or bodies with majority government participation, societies established by government under the Societies Registration Act, 1860, and public sector undertakings, and supersedes the earlier notification published vide S.O. No. 90 dated 06th October 2017 except as to prior actions.

Waiver of late fee: specified GST filers relieved where portal errors or filing timing caused erroneous levy.
Notification waives the late fee paid under section 47 for specified classes: persons whose FORM GSTR-3B October 2017 return was submitted but not filed on the common portal after generation of the application reference number; persons 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 for tax periods between 1 January 2018 and 23 January 2018. The waiver takes effect from 4 September 2018.

Late fee waiver for specified GST return filings after portal errors, relieving taxpayers of erroneous charges.
Waives late fees under the Uttar Pradesh GST framework for specified taxpayers affected by portal or filing errors: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied a late fee on the common portal; and Input Service Distributors who paid late fees for filing or submission of FORM GSTR-6 during the early January 2018 window. The waiver is given retrospective effect from an earlier specified date.

Annual Return subrule numbering corrected: corrigendum clarifies proper sub-rule citations for compliance.
The Taxation Department issues a corrigendum amending the sub-rule citations in the Annual Return provision: the sub-rules should be read as "(1), (2) and (3)" instead of the incorrect "(1), (1) and (2)", correcting the internal numbering error in the earlier notification to ensure coherent cross-references for compliance and administration.

Customs tariff change replaces nil rate for a specified petroleum subheading with a stated duty under notification.
Amends Notification No.52/2017-Customs by substituting in the Table, against Sl. No. 4, column (4), the word "Nil" with the figure "5%" for goods under heading 2710 19 20; made under sub section (1) of section 25 of the Customs Act, 1962, and effective from 27th September, 2018.

Customs duty on goods under tariff heading revised to a specified rate, excluding speakers and certain mobile phone parts.
The notification substitutes S.No.18 for tariff heading 8518 to treat all goods under that heading as dutiable except speakers and specified parts of cellular mobile phones (microphone, wired headset, receiver), and prescribes the applicable customs duty rate for the included goods; amendment effective from 27th September, 2018.

Customs duty increase on gemstones and diamonds amends prior tariff entries and raises import duty under existing notification.
Amendment substitutes the entries in column (4) of the Table in Notification No.50/2017-Customs for S.Nos. 349, 350 and 351, replacing each with a higher customs duty entry, effected by Notification No.68/2018-Customs issued under section 25 of the Customs Act and section 3(12) of the Customs Tariff Act, and stating the amendment's operative commencement as a further amendment to the principal notification.

Customs tariff increase on specified imported goods raises duty rates across selected chapters, expanding import levies.
Central Government directed amendment of the First Schedule to the Customs Tariff Act, 1975, substituting higher duty entries in column (4) for specified tariff items in Chapters 39, 40, 42, 64, 71 and 84, thereby increasing the import duty on those identified goods; the notification takes effect from 27th September, 2018 and includes a corrigendum correcting the text.

Integrated Tax exemption for imports under AA/EPCG authorizations extended by amending prior customs notifications to postpone expiry.
Extends the exemption from Integrated Tax and Compensation Cess on goods imported under Advance Authorization (AA) and EPCG authorizations by substituting the previously stated expiry date with a later expiry date in the opening paragraphs and specified provisos/conditions of five existing customs notifications. The amendments are made pursuant to the power under sub-section (1) of section 25 of the Customs Act, 1962 and expressly identify the affected notifications and the clauses where the date substitution applies.

Tax exemption for Tamil Nadu Pollution Control Board: specified non commercial fees notified as exempt subject to conditions and filing requirement.
Central Government notifies Tamil Nadu Pollution Control Board for exemption of specified income, listing categories such as consent and authorization fees, analysis and survey fees, reimbursements for monitoring programmes, training fees without profit element, RTI fees, public hearing fees, sale of non commercial law books and scrap, interest on staff loans and deposits, cess reimbursement and appeal fees, and miscellaneous receipts; subject to conditions that the Board shall not engage in commercial activity, the nature of activities and income remain unchanged, and the Board files its return of income as required; notification applies to specified assessment years.

Tax exemption under section 10(46) extends specified-income relief to Uttarakhand Real Estate Regulatory Authority subject to compliance conditions.
Notification under section 10(46) notifies Uttarakhand Real Estate Regulatory Authority, Dehradun as an authority whose specified income-government grants; registration, application, penalty and late fees under the Real Estate (Regulation and Development) Act, 2016; Right to Information fees; and interest thereon-is exempted, subject to conditions that the Authority shall not engage in commercial activity, shall maintain unchanged activities and income character, and shall file its return of income under clause (g) of sub-section (4C) of section 139; retrospective application is declared for the stated assessment years.

Tax exemption under section 10(46) extends to the state electricity regulatory commission, subject to non commercial and filing conditions.
Notification notifies Chhattisgarh State Electricity Regulatory Commission, Raipur as a notified entity for exemption limited to specified incomes: grants from the State Government; annual license fees, petition fees, and penalties under the Electricity Act. The notification is subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of the specified income remain unchanged across financial years, and that the Commission file its return of income as required by clause (g) of sub section (4C) of section 139. The notification applies for assessment years 2018 19 through 2022 23.

Section 80D recognition of Ex Servicemen Contributory Health Scheme for notified assessment years under Income Tax Act provisions.
Central Government notifies the Ex-Servicemen Contributory Health Scheme of the Department of Ex-Servicemen Welfare, Ministry of Defence as covered for the purposes of clause (a) of sub section (2) of section 80D of the Income Tax Act, 1961 for the assessment year 2019-20 and subsequent assessment years, by Notification No. 55/2018 dated 26 September 2018.

IGST and Compensation Cess exemption extended for Advance Authorisation, EPCG and EOU schemes until end of March.
Exemption from Integrated Tax and Compensation Cess under the Advance Authorisation (para 4.14), EPCG Scheme (para 5.01(a)) and EOU scheme (para 6.01(d)(ii)) of the Foreign Trade Policy 2015-20 is extended, with the Central Government exercising powers under Section 5 of the FT(D&R) Act, 1992 and paragraph 1.02 of the FTP to amend the cited paragraphs accordingly.

Ownership threshold requires predominant government ownership for exemption under the state tax notification.
The Explanation inserted into Notification No.12/2017-State Tax (Rate) specifies that, for the exemption at serial number 41, the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory, thereby clarifying the scope and applicability of that exemption.