IGST reimbursement for manufacturers enables partial refund for interstate supplies, subject to registration, quarterly claims and compliance.
SRO-431 creates a state scheme reimbursing part of IGST paid on interstate supplies by manufacturing units in J&K from 01.04.2018, limited to units registered under the J&K VAT Act as of 07.07.2017 and registered with the Department of Industries/Handicrafts/Handloom, excluding goods in Annexure A. Reimbursement is a proportion of taxable interstate turnover subject to an annual cap based on 2016-17 interstate sales, claimed quarterly with consignee endorsed e way bills. Applicants must submit prescribed registration documents, a declaration and an affidavit cum indemnity bond; inspections, provisional payments, and stipulated recovery procedures with interest apply for misdeclaration or noncompliance.

Late fee waiver for GSTR returns: relief for taxpayers affected by portal filing failures and erroneous levies.
The notification waives the late fee under the Jammu & Kashmir GST framework for three defined classes: persons whose FORM GSTR-3B October 2017 return was submitted but not filed on the common portal after generation of an 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 filings for tax periods in early January 2018 through 23 January 2018.

GSTIN migration procedure enables taxpayers with provisional IDs to obtain full GSTIN via portal application and GSTN mapping.
Taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 may apply for GSTIN by providing prescribed details to the jurisdictional nodal officer, filing FORM GST REG-01 on the GST portal, and submitting the new GSTIN, access token, ARN and old GSTIN to GSTN for mapping; after GSTN mapping and approval taxpayers must use the old PID for first-time login to generate the registration certificate and are deemed registered from the commencement date specified in the notification.

Definition of business excludes government public authority activities, clarifying GST notification scope and tax applicability.
The term business in the specified GST notification is clarified to exclude any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; this insertion narrows the notification's scope regarding what constitutes taxable business under that item and is given effect from the stated effective date.

GST exemptions expanded to add and substitute schedule entries, broadening exempt goods and clarifying conditional brand-based exemptions.
Amendments to the State GST Schedule insert and substitute specified tariff entries to expand exemptions for goods including sal leaves and related products, broom materials, deities of stone/marble/wood, Khali Dona and sal-leaf goods, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), and a substituted exemption for de-oiled rice bran under heading 2306 effective from 25th January, 2018; they also add a conditional exemption for branded coir pith compost.

GST rate amendments revise state schedule classifications, updating HS code entries and goods coverage across rate slabs.
Notification amends the State GST schedules by inserting, substituting and omitting entries across Schedules I-IV to reclassify goods by HS headings and descriptive text, thereby changing which goods attract each state GST rate. The changes include additions of specified fuel, chemical, building, electrical, household appliance and vehicle items, narrowed or broadened product descriptions with bracketed exceptions and cross-references, and replacement of column entries to refine tariff coverage. The amendments operate retrospectively from the stated commencement date.

Exemption for Direct Selling Agents extends to individual DSAs supplying banks and NBFCs under GST; adds renting definition.
The notification inserts an entry exempting services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to banking companies or non-banking financial companies located in the taxable territory, and adds an explanation defining "renting of immovable property" to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, expressly covering letting, leasing and licensing.

GST exemptions expanded to include specified welfare, agricultural, and government services and clarify educational board exam services.
The notification amends the Uttar Pradesh GST exemption table by removing certain public authority phrasing, substituting "value of supply" for "declared tariff", extending specified transitional date references, and inserting multiple new exempt categories: old age home services for senior residents (inclusive board and lodging within a capped consideration), electricity distribution infrastructure to farmers' tube wells for agricultural use, warehousing of minor forest produce, services by Coal Mines Provident Fund Organisation and NPS Trust (administrative fees), government loan guarantees to undertakings/PSUs, FSSAI food testing services to food businesses, artificial insemination for livestock, assignment of royalty collection rights to ERCCs with a reconciliation proviso, and capped membership-fee services by non-profit bodies; plus a clarification treating educational boards as institutions for exam conduct. The amendments operate from July 2018.

Reconciliation Statement requirement ensures audited financials reconcile with annual GST return; auditor certification and payment options follow.
The amendment inserts FORM GSTR-9C, a mandatory reconciliation statement to be filed GSTIN wise reconciling audited annual financial statements with the Annual Return (GSTR-9). The form requires tabulated reconciliations of gross turnover, taxable turnover, rate wise tax liabilities and payments, and Input Tax Credit (including transitional and carry forward items), identification of unreconciled amounts with reasons, computation of additional amounts payable (tax, interest, cess, penalty), and auditor recommendations. Part B prescribes auditor certification and annexures where applicable.

Extension of TRAN-1 filing deadline for taxpayers affected by portal technical difficulties allows subsequent TRAN-2 submission.
The amendment empowers the Chief Commissioner, upon the Council's recommendation, to extend the electronic submission deadline for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under this extension may submit the related statement in FORM GST TRAN-2 within a further prescribed period. Additionally, Rule 142(5) is revised to insert a reference to Section 125 alongside section 76.

Registration cancellation proceedings: may be dropped if pending returns are filed and full tax, interest and late fee are paid.
The amendment requires dropping registration cancellation proceedings under rule 22(4) where the person furnishes all pending returns and makes full payment of tax with applicable interest and late fee, with the officer to pass FORM GST-REG 20; it also broadens ITC entitlement where key invoice elements exist despite some missing particulars, mandates bill of entry details on e-way bills for imports, limits export-integrated-tax refund eligibility where specific notifications or customs benefits were availed, defines Adjusted Total Turnover, and substitutes multiple forms including ITC-04, GSTR-9 and GSTR-9A with expanded reporting formats.

Waiver of late fee for certain GST returns, covering specified GSTR-3B, GSTR-4 and GSTR-6 filing anomalies.
The Government waives the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the ARN; registered 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 filings for tax periods between 1 January 2018 and 23 January 2018.

Designation amendment: 'Commissioner' replaced by 'Chief Commissioner' in AP GST Rules, altering administrative authority references with retroactive effect.
The amendment substitutes the term "Chief Commissioner" for "Commissioner" in specified sub rules of the Andhra Pradesh Goods and Services Tax Rules, 2017, thereby altering the administrative designation referenced for exercising functions; the notification invokes Section 164 as enabling authority and provides a corrigendum making the substitution retrospective to the Rules' commencement.

GST Rules amendment effects renumbering of Rule 80 subrules and substitutes 'Central' for 'State' in Rule 90.
Notification G.O.Ms.No.485 amends the Andhra Pradesh Goods and Services Tax Rules issued in G.O.Ms.No.275, declaring the amendments effective retrospectively from 30 June 2017. It re numbers sub rules in Rule 80 so that the existing sub rules (1) and (2) become (2) and (3), and substitutes the word 'Central' for 'State' in Rule 90(4).

Legal services redefined to include advice, consultancy and representational services for GST treatment under amended rules.
The amendment deems itself effective from 1 July 2017 and substitutes the entry to state that services provided by an individual advocate, including a senior advocate or firm, by way of legal services, directly or indirectly, are covered. "Legal service" is defined to include advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.

Tax Collection at Source commencement declared, provisions to come into force on appointed day under GST.
The Lieutenant Governor, exercising powers under the territorial Goods and Services Tax Act, designates an appointed day on which the Tax Collection at Source provision shall become operative, thereby triggering the legal duty to collect tax at source where the provision applies; the notification is administrative and limited to declaring the commencement date for TCS under the GST regime.

Tax Deduction at Source under Puducherry GST: section activated for specified government bodies, societies, and public undertakings.
The Lieutenant-Governor appoints the first day of October, 2018 as the date on which the Tax Deduction at Source provisions of the Puducherry GST Act become operative for specified categories of deductors, superseding an earlier notification while preserving prior actions; applicable categories include government-established authorities or bodies with majority participation or control, societies registered under the Societies Registration Act formed by government authorities, and public sector undertakings.

Reconciliation statement requirement: mandatory Form GSTR 9C links audited accounts to annual GST returns and auditor certification.
Amendment inserts Form GSTR-9C into the Puducherry GST Rules requiring a GSTIN wise reconciliation statement that reconciles audited annual financial statements with the Annual Return (GSTR 9) across gross turnover, taxable turnover, tax liability and Input Tax Credit, includes fields for unreconciled differences and reasons, provides an auditor recommendation section for additional liabilities, and prescribes dual certification tracks with required attachments and detailed instructions on treatment of specific reconciliation items.

Registered valuers compliance deadline extended and minimum experience requirement lengthened by Companies valuation amendment rules.
Amendment to the Companies (Registered Valuers and Valuation) Rules, 2017 substitutes an earlier compliance date with a later date for the relevant transitional or filing deadline and increases the required duration of experience in the eligibility criteria for registration of valuers by substituting the prior one year requirement with a longer period.

Tax Collection at Source requires e-commerce operators to collect TCS on intra State supplies when they collect consideration.
Every electronic commerce operator that collects consideration for intra State taxable supplies made through its platform by other suppliers must collect tax at source on the net value of those supplies; the obligation applies to operators in their own capacity (not agents) and is imposed under the State GST notification using delegated fiscal powers.