Common Adjudicating Authority appointment centralises adjudication powers for specified customs show cause notices under delegated authority.
The Director General, Revenue Intelligence appoints specified officers to act as a Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating officers in respect of the listed show cause notices, by means of a tabulated mapping that identifies noticees, SCN references, the original adjudicating authorities, and the officers now authorised to adjudicate those notices.

Tax collection at source requires electronic commerce operators to collect a prescribed rate on intra State supplies where they collect payment.
Electronic commerce operators, not acting as agents, must collect tax at source on the net value of intra State taxable supplies made through their platforms where the consideration for those supplies is collected by the operator, at a prescribed collection rate under the Goods and Services Tax framework.

Extension of TRAN-1 filing deadline allows Commissioner to permit late electronic declarations for registrants facing portal technical difficulties.
Rule 117 is amended to add sub rule (1A) allowing the Commissioner, on the Council's recommendation, to extend the deadline for electronic submission of FORM GST TRAN 1 for registrants prevented from filing due to technical difficulties on the common portal; a proviso allows those using this extension to submit FORM GST TRAN 2 by a further specified date. Rule 142(5) is amended to insert "or section 125" after the reference to "of section 76", widening the rule's cross reference.

Extension of GSTR-1 filing due date for small taxpayers allows deferred quarterly submission under a prescribed special procedure.
Registered persons with aggregate turnover up to 1.5 crore rupees may furnish details of outward supplies in FORM GSTR-1 under a special procedure with specified extended quarterly filing deadlines; certain taxpayers must file electronically through the common portal, and time limits for related monthly returns will be notified subsequently.

Extension of GSTR-3B due date for newly migrated taxpayers permits electronic filing by a prescribed deadline.
Taxpayers who obtained GSTIN under the specified migration notification must furnish electronically through the common portal the FORM GSTR-3B returns for the periods July 2017 to November 2018 by 31st December 2018; this insertion amends the earlier notification and is deemed effective from 10th September 2018.

GSTR-3B filing deadline extended for newly migrated taxpayers; returns must be filed electronically by the announced deadline.
Returns in FORM GSTR-3B for the specified tax periods by taxpayers who obtained GSTIN under the cited migration notification shall be furnished electronically through the common portal on or before the prescribed cut-off date; the amendment inserts a proviso into earlier notifications to that effect and is made operative from the stated commencement date.

GSTR-3B filing extension grants newly migrated GSTIN taxpayers additional time to file returns electronically by the notified deadline.
A proviso is inserted into Notifications No. 4/2017-GST and No. 17/2017-GST requiring taxpayers who obtained GSTIN under the migration notification of 14 September 2018 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal by the specified final filing date; the amendment is made effective from 10 September 2018 by the Commissioner of State Tax, Assam.

Extension of time for TRAN-1 filing where portal failures prevented timely submission, subject to council recommendation.
Extension of time for submission of FORM GST TRAN-1 is granted to a specified class of registered persons who could not file by the due date due to technical difficulties on the common portal, limited to those cases recommended by the Council and effected by the Commissioner under the statutory power to extend filing periods.

Tax collection at source requirement: e commerce operators must collect a prescribed nominal rate on intra state supplies when they collect consideration.
Every electronic commerce operator, not being an agent, must collect tax at source on the net value of intra State taxable supplies made through it by other suppliers where the operator collects the consideration, at the notified rate of half percent under the Haryana Goods and Services Tax Act, 2017.

Government ownership threshold clarifies exemption - majority ownership, direct or via wholly owned entity, qualifies for benefit.
The notification inserts an Explanation into notification no.47/ST-2 to clarify that, for the exemption at serial number 41, an entity qualifies where the Central Government, a State Government or a Union territory holds majority ownership either directly or through an entity that is wholly owned by such government.

Commencement of section 52: Goa appoints commencement under section 1(3) of the Goa GST Act.
The Government of Goa, exercising the power conferred by sub section (3) of section 1 of the Goa Goods and Services Tax Act, 2017, hereby appoints a specific date as the date on which the provisions of section 52 of the said Act shall come into force, by official notification issued in the name of the Governor and signed by an authorised finance officer.

Section 51 activation brings specified government-controlled bodies under GST compliance from appointed commencement date by notification.
Designates the 1st day of October, 2018 as the date on which the statutory provision concerning tax deduction/collection shall apply to authorities, boards or bodies set up by statute or government with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings; and expressly supersedes the earlier notification of 21st September, 2017 except for prior actions.

Reconciliation Statement requirement under GST: auditors must certify GSTR 9C reconciling turnover, tax liability and ITC.
Notification inserts FORM GSTR-9C into the Goa GST Rules, effective 13 September 2018, mandating a GSTIN wise reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR 9). The form requires reconciliation of gross and taxable turnover with enumerated adjustments, rate wise tax liability reconciliation including reverse charge and payments, detailed Input Tax Credit reconciliation against audited expenses, auditor recommendations on additional liabilities, and certification with specified annexures.

Government ownership threshold clarifies exemption eligibility when an entity is majority-owned directly or through a wholly owned intermediary.
An Explanation is inserted to clarify that, for the purpose of the exemption in the notification, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.

Collection obligation for electronic commerce operators to collect tax when they receive consideration for intra State supplies.
Every electronic commerce operator not acting as an agent must collect tax where it receives consideration for intra State taxable supplies made through its platform; the collection is to be calculated on the net value of those supplies and remitted under the state GST collection framework.

Tax Collection at Source requirement mandates e commerce operators to collect TCS on intra State supplies when they collect consideration.
The Governor, under section 52 of the Bihar GST Act, notifies that every electronic commerce operator, not being an agent, shall collect an amount equal to half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.

Extension of time for submitting FORM GST TRAN-1 granted for registrants unable to file due to portal technical difficulties.
Extension of time for submission of declarations in FORM GST TRAN-1 is granted for the class of registered persons who could not file by the due date due to technical difficulties on the common portal, provided their cases were recommended by the Council; the order invokes powers under the Punjab GST Rules and Act and is issued by the Commissioner of State Tax, Punjab.

Tax collection at source under TCS provision comes into force, appointing 1 October as the commencement date.
The State Government, under the Andhra Pradesh Goods and Services Tax Act, notifies that the TCS provision concerning tax collection at source shall come into force with effect from the 1st day of October, 2018, thereby appointing that date as the commencement of the specified provision under the State GST regime.

Tax Collection at Source under Section 51: commencement triggered for specified government bodies, registered societies and public sector undertakings.
The State appointed 1st October, 2018 as the date on which the provisions of Section 51 of the Andhra Pradesh GST Act shall come into force for specified deductors: authorities or boards created by statute or government established bodies with majority government participation; societies registered under the Societies Registration Act established by government bodies; and public sector undertakings, superseding an earlier notification while preserving prior actions or omissions.

Tax collection at source requires e commerce operators to collect tax on intra State supplies when they collect payment.
Every electronic commerce operator, other than an agent, that collects consideration for intra State taxable supplies made through its platform by other suppliers is obliged to collect an amount at a specified rate of the net value of those supplies at the time the operator collects payment.