Tax Collection at Source commencement appointed to take effect 1 October under Mizoram GST enabling provision.
The state taxation department notification appoints a commencement date for the Tax Collection at Source provision of the Mizoram Goods and Services Tax Act, 2017, exercising the enabling power under sub section (3) of section 1 and thereby bringing the TCS mechanism into operational effect within the State, with attendant administrative and compliance consequences for affected persons and authorities.

TDS under Section 51 comes into force for government controlled bodies, societies and public sector undertakings from October.
TDS provisions under section 51 of the Mizoram GST Act, 2017 are appointed to come into force on 1 October 2018 for persons under clauses (a), (b) and (c) of sub section (1) and for specified entities under clause (d), namely government set up authorities or bodies with fifty one percent or more government participation, societies established by government under the Societies Registration Act, 1860, and public sector undertakings; the notification supersedes the prior notification dated 3 October 2017 except as to prior actions.

Reconciliation Statement under GST: auditors must file Form GSTR-9C reconciling turnover, tax liabilities and ITC with annual returns.
Amendment inserts FORM GSTR-9C requiring an auditor prepared reconciliation statement reconciling audited annual financial statements with the Annual Return on a GSTIN wise basis, covering gross and taxable turnover, rate wise tax liability and payments, and detailed Input Tax Credit reconciliation, including reasons for unreconciled differences, quantification of additional amounts payable, auditor recommendations, certification requirements and an option for taxpayers to pay amounts recommended by the auditor.

Anti-dumping duty: substitution of specified exporters in the prior customs notification alters designated liable entities.
The Central Government amends Notification No. 12/2017-Customs (ADD) by substituting the column (7) entry against serial number 6 with the named Qatari Chemical and Petrochemical Marketing and Distribution Company, and substituting the column (7) entry against serial number 7 with the named Qatari company together with Renish Petrochem FZE, pursuant to statutory powers for assessment and collection of Anti-dumping duty.

Anti-dumping duty on saturated fatty alcohols updated to assign producer- and exporter-specific duties and exemptions under Customs Tariff rules.
Substitution of the TABLE in Notification No. 28/2018-Customs (ADD) prescribes anti-dumping duties on saturated fatty alcohols by tariff item and product description, allocating duties by country of origin, country of export, named producers and exporters, and duty amounts/units; it distinguishes named-entity nil duties, producer/exporter-specific duties, and residual duties for any other combinations or countries, and thereby establishes a layered duty framework for administrative implementation under the Customs Tariff rules.

Export of remnant chemicals by OPCW officials allowed after testing, conditional on prior notification to national authorities.
Amendment permits export of remnants of chemicals falling under SCOMET Category 1A to be taken back by OPCW officials after testing/analysis in OPCW-designated laboratories, subject to prior notification of export details by OPCW officials to the National Authority under the Chemical Weapons Convention, the Cabinet Secretariat, the Ministry of External Affairs (D&ISA) and the Directorate General of Foreign Trade.

Tax Deduction at Source under GST requires deductors to register, deposit via CPIN/CIN and file monthly returns.
Section 51 requires government deductors to register on the GST portal, withhold TDS on taxable supplies above the statutory threshold, generate CPINs for deposits via NEFT/RTGS or OTC, obtain CIN credits to the electronic cash ledger, maintain a register (Annexure A), file monthly FORM GSTR-7 to enable credit to deductees, and issue FORM GSTR-7A TDS certificates. Two operational modes are prescribed: individual bill-wise CPIN generation and periodic bunching with Suspense Head aggregation.

Tax schedule amendment adds fertilizer grade phosphoric acid to reduced SGST rate list, altering state GST applicability.
Corrigendum inserts the entry "57B 2809 Fertilizer grade phosphoric acid" into Schedule II at Sl (iv), placing the product in the 6% SGST category, and declares the amendment retrospectively effective from 25th January, 2018, thereby modifying the earlier Finance (Taxation) Department notification.

Concessional SGST rate for specified handicraft goods reduces state tax to prescribed concessional rates for intra state supplies.
The notification exempts intra state supplies of specified handicraft goods from State tax to the extent the tax exceeds the concessional SGST rate set in the accompanying table. It relies on the State taxation statute and GST Council recommendations, provides a definition of "handicraft goods" as predominantly hand made items with ornamentation or inlay work and distinctive aesthetic or cultural features, and lists tariff headings with descriptions of goods matched to their prescribed concessional SGST rates for intra state supply.

Input tax credit restriction: accumulated credit for specified goods received after cutoff will not apply and may lapse.
The amendment excludes application of the notification to input tax credit accumulated on supplies of specified goods received on or after 1 August 2018, and provides that accumulated input tax credit unutilised after payment of tax through July 2018 on inward supplies received up to 31 July 2018 shall lapse.

GST schedule amendments add new exempted and reclassified goods under Assam SGST, effective from July.
Amendments to the Assam GST rate schedule insert and substitute specified tariff entries-adding vegetal and craft materials, broom-making materials, deities of stone/marble/wood, goods of sal and related leaves, rakhi (excluding Chapter 71), sanitary napkins/tampons, and coir pith compost with brand-related conditions; they replace the de-oiled rice bran entry with a specified heading and explain the exemption applies from 25 January 2018. The notification is deemed effective from 27 July 2018 and modifies Notification No. 2/2017-(Rate) under the Assam GST Act.

GST rate amendment: statewide schedule revisions adjust tariff classifications and commodity descriptions, effective retrospectively.
Assam amends its GST Rate Notification No. 1/2017 to give effect to GST Council recommendations by inserting, substituting and omitting entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), modifying tariff headings, commodity descriptions, exceptions and value thresholds for a range of specified goods, and making the amendments effective retrospectively as deemed issued on 27th July, 2018.

Definition of business clarified: government activities as public authorities excluded from the notification's scope, effective retrospectively.
The government inserted an explanation into a rate notification clarifying that, for the specified notification item, the term "business" does not include activities or transactions undertaken by the Central Government, a State Government or any local authority when acting as public authorities; the insertion is a scope clarification to the notification and is declared effective from a deemed date.

Services related to municipal functions under Article 243W excluded from supply classification; notification extended to union territories.
The notification amends No. 14/2017 by inserting "or Union territory" after "State Government" and adding "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby extending coverage to Union territories and to activities relating to functions entrusted to municipalities under Article 243W, with such services treated neither as a supply of goods nor a service; effective retrospectively from 27th July, 2018.

Reverse Charge on DSA services: individual DSA supplies to banks/NBFCs made taxable under reverse charge mechanism.
Amendment designates services supplied by individual Direct Selling Agents (DSAs) to banking companies or non-banking financial companies located in the taxable territory to be taxed under the Reverse Charge Mechanism, specifying the supplier class as individual DSAs other than bodies corporate, partnerships or LLPs and the recipient class as banking companies or NBFCs; it also inserts a definition of "renting of immovable property" covering access, occupation, use or similar arrangements with or without transfer of possession or control.

GST exemption for specified services expands to include old age homes, agricultural power infrastructure, warehousing and pension services.
Amendments to Assam Notification No. 12/2017 expand GST exemptions by adding exempt entries for specified services including old age homes (with consideration caps inclusive of boarding, lodging and maintenance), electricity distribution infrastructure to farmer tube wells for agricultural use, warehousing of minor forest produce, provident fund and pension trust administrative services to members, governmental loan guarantee services to PSUs, FSSAI testing and licensing services to food business operators, artificial insemination of livestock (excluding horses), and a conditional exemption framework for assignment of royalty collection to contractors.

Tax classification changes in GST notification amend restaurant, event-based catering, multimodal transport and e-book supply rules.
Amendments distinguish restaurant and institutional canteen supplies from event-based catering, require that input tax credit not have been taken for concessional treatment, and include Indian Railways catering within the same category. The term "declared tariff" is replaced by "value of supply" for specified items and the related explanation is omitted. The notification defines "multimodal transportation" and the multimodal transporter's obligations, and treats e-books supplied online as a separate category within telecommunications and information supply services.

Extension of GST TRAN-1 filing deadline granted for registrants affected by portal technical difficulties with council recommendation.
The Commissioner of State Tax, exercising powers under the Rajasthan Goods and Services Tax Rules and Act and on the Council's recommendation, extended the period for submitting FORM GST TRAN-1 until 31st January, 2019 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council.

Drawback rates amended for specified gold and silver jewellery tariff items, replacing prior figures and altering applicable drawback entries.
Amendment revises the Schedule to Notification No. 89/2017-Cus (N.T.) by substituting revised figures in column (4) for tariff items 711301, 711302 and 711401 of Chapter 71, made under sub-section (2) of section 75 of the Customs Act, 1962 and sub-section (2) of section 37 of the Central Excise Act, 1944 read with rules 3 and 4 of the Drawback Rules, 2017, and effective from the day following issuance.

Exemption extension for integrated tax and compensation cess on EOU imports extends the concessionary import deadline.
Extension of the temporary exemption from integrated tax and compensation cess on goods imported by Export Oriented Units (EOUs) by amending Notification No. 52/2003-Customs to substitute the previously specified expiry wording with a later date, thereby continuing the concessional import treatment for EOUs for the extended period without altering eligibility or other substantive conditions.