Tax collected at source by e commerce operators when they collect payment for intra State taxable supplies by others.
An electronic commerce operator, not acting as an agent, must collect tax at source on the net value of intra State taxable supplies made through its platform where the operator collects the consideration; the notification fixes collection liability on such operators and specifies the taxable base for that collection.

Tax collection at source requires e commerce operators to collect a prescribed rate on intra State taxable supplies where they collect payment.
Electronic commerce operators must collect tax collection at source on intra State taxable supplies made through their platforms when the operator, not an agent, collects the consideration; the amount is calculated at a rate of half per cent of the net value of such supplies under the power of section 52(1) of the Sikkim GST Act.

Tax collection at source by electronic commerce operators required for intra-State taxable supplies; rate fixed by central notification.
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 where the operator collects the consideration; the obligation is imposed under section 52(1) of the Central Goods and Services Tax Act and the notified rate has been subsequently substituted by a later notification.

Electronic commerce operator collection obligation requires operators collecting payments to withhold and remit a prescribed amount on intra State sales.
Electronic commerce operators not acting as agents who collect payment for others must collect, at a prescribed rate, an amount calculated on the net value of intra State taxable supplies made through their platform where consideration is collected by the operator, pursuant to a State GST notification implementing the statutory framework.

Public ownership requirement clarifies exemption eligibility; public entities must hold the requisite ownership stake for exemption.
An Explanation was inserted into the State GST notification at the table entry for serial number 41 clarifying that, for the purpose of the exemption, the Central Government, State Government or Union territory must hold the required ownership interest either directly in the entity or indirectly through an entity wholly owned by that government.

Government ownership requirement clarified for exemption eligibility, defining qualifying ownership and ownership chain.
Clarificatory amendment to Notification No. 9/2017 adds an Explanation to entry 43 specifying that, for the exemption, 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 defining the qualifying government ownership and permissible ownership chain for the exemption.

Public ownership requirement clarifies minimum government stake for exemption eligibility under state GST notification effective for specified entities.
The State Government amends an SGST rate notification by inserting an Explanation against serial number 41 clarifying that, for the purpose of the exemption, the Central Government, State Government or Union territory must have a public ownership requirement in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory.

Ownership threshold for public entities determines exemption eligibility under amended SGST notification clarifying scope and applicability.
Inserts an Explanation to Notification No.12/2017 State Tax (Rate) against serial number 41 clarifying that for the purpose of the specified exemption the Central Government, State Government or Union territory must have 50 per cent. or more ownership in the entity directly or through a wholly owned entity.

Government majority ownership threshold clarified as basis for exemption, permitting direct ownership or via wholly owned entity.
The Explanation clarifies that, for the exemption in Notification No. 12/2017-State Tax (Rate), 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 Central Government, State Government or Union territory.

Government ownership requirement clarified for exemption, allowing entities with majority government control to qualify under the specified notification.
The government inserts an explanation into the relevant notification entry clarifying that, for the purpose of the exemption, 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.

Ownership threshold clarifies public ownership requirement for tax exemption, allowing direct or indirect government control.
Amends Notification No.12/2017 to add an Explanation clarifying that an entity qualifies for the specified exemption only where the Central Government, State Government or Union territory holds fifty percent or more ownership, directly or indirectly through an entity wholly owned by the Central Government, State Government or Union territory.

Government ownership threshold for GST exemption: majority ownership required directly or via wholly owned entity, clarified by notification.
The State inserts an Explanation into the notification to define that for the exemption 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.

Government ownership threshold clarified: majority government ownership suffices for exemption eligibility under the notification provision.
For the exemption to apply, the Central Government, State Government or Union territory must have majority ownership in the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union territory.

Government ownership threshold clarifies exemption eligibility for entities owned directly or through wholly owned entities.
Notification No.23/2018 inserts an Explanation into Notification No.12/2017 (Table, serial 41, column (3)) clarifying that for the stated exemption the Central Government, State Government or Union territory must have fifty per cent or more ownership in the entity, directly or through an entity wholly owned by such government, thereby defining the ownership condition for exemption eligibility.

Government ownership threshold clarified: majority-owned entities qualify for the specified tax exemption under amended notification.
The Explanation inserted into Notification No.12/2017 clarifies that, for the purpose of the exemption, 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.

Tax collection at source by electronic commerce operators requires collecting a percentage of net value for intra State supplies they bill.
Electronic commerce operators, other than agents, must collect tax collection at source at a rate of half per cent of the Net Value of intra State taxable supplies made through them by other suppliers where the operator collects the consideration, thereby imposing an obligation on the operator to withhold and remit that amount.

Tax collection at source requires electronic commerce operators to collect TCS on inter State taxable supplies when they collect payment.
Every electronic commerce operator, not being an agent, shall collect tax collection at source on the net value of inter State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the operator.

Quarterly GSTR-1 filing extended for small taxpayers; deadline moved to mid-November for July-September quarter this year.
An amendment inserts a proviso requiring that the return in Form GSTR-1 for the July-September 2018 quarter, for taxpayers below the stated aggregate turnover threshold, be furnished electronically through the common portal on or before 15th November, 2018, thereby extending the due date provided in the earlier notification.

Extension of time for GST TRAN form submission granted where portal technical difficulties prevented filing; applies to recommended cases.
The Commissioner extends the period for submitting the declaration in FORM GST TRAN-1 until 31st January, 2019 for registered persons who could not file by the due date owing to technical difficulties on the common portal, limited to cases recommended by the Council; the notification is deemed effective from 17th September, 2018 under rule 117 and the Act.

Input tax credit exclusion: accumulated credits for specified goods disallowed and remaining balance lapses under the notification.
Amendment excludes accumulated input tax credit on supplies of specified goods received on or after the 1st day of August, 2018 from the earlier notification, and provides that accumulated input tax credit balances unutilised after payment of tax for and up to July, 2018 in respect of inward supplies received on or before 31st July, 2018 shall lapse; the amendment is deemed to have come into force on 27th July, 2018.