Restaurant supply classification revised to 'value of supply', with event based catering and railway supplies separately defined.
The amendment redefines and reclassifies several taxable services: restaurant and institutional canteen supplies of food and drink are specified, event based catering is separated as a distinct category, and Indian Railways/IRCTC supplies are carved out. "Declared tariff" is replaced by "value of supply" in certain items. Multimodal transportation of goods is introduced with definitions for multimodal transporter and modes of transport. Supply consisting only of e books is distinguished from other telecommunications, broadcasting and information services. The changes operate from 27 July 2018.

Limited Liability Partnership rules amended: centralised CRC processing, new FiLLiP/RUN LLP forms, DPIN allotment and resubmission timelines established.
The amendment centralises processing by authorising the Central Registration Centre to handle Form RUN LLP and Form FiLLiP on behalf of jurisdictional Registrars; FiLLiP is established as the primary incorporation document (also used for name reservation and DPIN applications) to be filed with prescribed fees. The Registrar must notify defects and allow up to two resubmissions within a thirty day cap (fifteen days each). Name reservation via RUN LLP must be filed online with a fifteen day re submission window. Certificate of Incorporation is issued in Form 16.

Commencement of Section 52 appointed to take effect on 1 October 2018 under gubernatorial power.
The Governor, exercising the power under sub section (3) of section 1 of the Haryana Goods and Services Tax Act, 2017, appoints 1 October 2018 as the date on which the provisions of section 52 of the Act shall come into force; the notification is issued by the Excise and Taxation Department and signed by the Additional Chief Secretary to Government.

TDS provisions under HGST activated for specified government bodies and public sector undertakings on appointed date.
The executive appoints an effective commencement date to bring the TDS provisions of the Haryana Goods and Services Tax Act, 2017 into force for specified withholding persons and supersedes an earlier departmental notification, while preserving actions taken before such supersession.

Reconciliation Statement requirement: audited reconciliation of turnover, tax payments and input tax credit with annual GST return and auditor certification.
Insertion of FORM GSTR-9C requires a GSTIN-level reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9), covering gross turnover adjustments, taxable turnover classification, rate-wise tax liability and payments, and detailed Input Tax Credit reconciliation; it includes fields for reasons for unreconciled differences, computation of additional amounts payable, auditor recommendations on additional liabilities and an option for taxpayer payment, together with a two-part certification regime requiring auditor sign-off and annexure of audit reports and financial statements.

Extension of GSTR 1 filing deadline for small taxpayers enables postponed quarterly outward supply filings under notified timelines.
Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure and extended deadlines for furnishing FORM GSTR 1: specified quarters have been assigned extended due dates in the Table, taxpayers who obtained GSTIN under the departmental notification must file electronically through the common portal by the stated date, and time limits for related return furnishing will be notified subsequently in the Official Gazette.

Extension of TRAN-1 filing deadline allows administrative relief for portal technical failures, with TRAN-2 filing deadline adjusted accordingly.
The amendment permits the Commissioner, upon Council recommendation, to extend the electronic filing deadline for Form GST TRAN-1 for registered persons who missed the due date because of common portal technical difficulties, with any such extension limited to a period not beyond the end of March 2019; it also allows those filing TRAN-1 under that extension to submit Form GST TRAN-2 by the end of April 2019, and inserts a cross-reference to section 125 into rule 142 sub-rule (5).

Customs exemption amendment ties export eligibility to Foreign Trade Policy provisions and broadens permitted courier and post channels.
The amendment replaces the exemption's eligibility clause to require exports made in terms of the Foreign Trade Policy's export provisions and broadens a proviso by substituting a limited list of airports and foreign post offices with a general reference to international courier terminals or such foreign post offices as notified by the Central Government.

Approval under section 35(1)(ii) permits donations to Indian Council of Medical Research to qualify for research deduction subject to conditions.
Central Government approved M/s Indian Council of Medical Research as an Other Institution for research deduction purposes from assessment year 2019-2020, subject to conditions: funds must be used for scientific research; grants passed to non-ICMR institutes are excluded while collaborative ICMR research remains eligible; research must be carried out by faculty or enrolled students; separate books of account and an auditor's report and auditor-certified donations statement must be maintained and furnished by the income-tax return due date; approval may be withdrawn for failures of accounting, reporting, genuine research activity, or noncompliance with the applicable provisions.

Tax Collection at Source under the MGST Act becomes operative following government commencement notification issued.
The State Government, under its commencement powers, appoints the first day of October, 2018 as the date on which Section 52 of the Maharashtra Goods and Services Tax Act, 2017 - relating to Tax Collection at Source - shall come into force, thereby making those statutory provisions operative from the appointed date.

TDS under GST: provisions brought into force for specified government authorities, societies and public undertakings.
Brings section 51 of the Central Goods and Services Tax Act into force from 1st day of October, 2018, applying the TDS provisions to specified persons including government-established authorities or bodies with majority participation, societies set up by government under the Societies Registration Act, and public sector undertakings; appointment made under the Maharashtra GST Act, 2017, superseding the earlier state notification except as to prior acts or omissions.

Reconciliation statement requirement mandates audited reconciliation of turnover, tax and input tax credit with auditor certification and payment option.
Insertion of Form GSTR-9C mandates an auditor attested reconciliation at GSTIN level between audited annual financial statements and the Annual Return, covering reconciliation of gross and taxable turnover (with specified adjustments and explanations), rate wise tax liability versus tax paid (with unreconciled payments and additional amounts payable), and Input Tax Credit reconciliation (including detailed expense wise mapping and reasons for differences). The form requires auditor recommendations on additional liabilities and certification with annexed audit documents, and permits payment of amounts identified by the auditor.

Extension of TRAN-1 filing deadline allows commissioner to extend filing for affected registrants after council recommendation.
The amendment empowers the Commissioner, on the Council's recommendation, to extend the period for electronic submission of FORM GST TRAN-1 for registrants unable to file by the due date due to technical difficulties on the common portal. It also inserts an additional statutory reference after the existing mention of section 76 in sub rule (5), thereby expanding the scope of that procedural provision.

Extension of GSTR-1 filing deadline for small taxpayers, with staged quarterly due dates and portal-based submission requirements.
Extends deadlines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crore rupees, superseding earlier state notifications and prescribing specified extended time periods for quarters July 2017 through March 2019. Taxpayers obtaining GSTIN under the August 2018 state notification must file GSTR-1 for July 2017-September 2018 electronically through the common portal by 31st December 2018. Time limits for furnishing related returns for July 2017-March 2019 will be notified later in the Official Gazette.

Late fee waiver for GST returns relieves specified filers affected by portal errors or submission anomalies from fees.
Waiver of late fee is granted for specified taxpayers: those whose FORM GSTR-3B for October 2017 was submitted but not filed after ARN generation; taxpayers 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 between 1 January 2018 and 23 January 2018.

Reconciliation Statement requirement under GST: auditor-led GSTR-9C mandates turnover, tax and ITC reconciliation with payment recommendations.
The amendment inserts FORM GSTR-9C requiring GSTIN-wise reconciliation by auditors of audited financial statements with the Annual Return (GSTR-9). It mandates detailed reconciliation of gross and taxable turnover with specified adjustments, rate-wise tax liability comparison including reverse-charge, and reconciliation of Input Tax Credit by expense heads. Auditors must explain unreconciled amounts, recommend additional liabilities (tax, interest, penalty, cess) payable through cash if applicable, and provide certification or annex audited reports; instructions detail treatment of multi-GSTIN entities and specified adjustment categories.

Tax Collection at Source under OGST Act comes into force following state notification, activating TCS obligations.
The State Government, exercising its commencement power and on the recommendation of the Goods and Services Tax Council, appoints an operative date for bringing the provisions relating to Tax Collection at Source under the Odisha Goods and Services Tax Act into force by formal administrative notification, thereby activating the statutory TCS compliance and levy framework.

TDS under Section 51 comes into force for government authorities, registered societies and public sector undertakings.
Appoints 1 October 2018 as the date on which the TDS provisions under Section 51 of the Odisha GST Act, 2017 shall come into force and supersedes the earlier 16 September 2017 notification. The commencement applies to: authorities/boards/bodies set up by Parliament or State Legislature or established by government with fifty one percent or more participation; societies established by Central/State/Local Government under the Societies Registration Act, 1860; and public sector undertakings.

Extension of filing deadline for Form GST TRAN-1 permits affected registrants to submit after portal technical failures.
Extension of the deadline for submission of Form GST TRAN-1 is granted for registered persons unable to file due to technical difficulties on the common portal, limited to cases recommended by the Council and invoking the Commissioner's administrative power under the Odisha GST procedural framework.

Extension of TRAN-1 filing deadline grants affected registrants additional time due to portal technical difficulties.
The period for submission of FORM GST TRAN-1 is extended under rule 117(1A) of the Karnataka GST Rules, read with the Karnataka GST Act, for the class of registered persons who could not file by the due date because of technical difficulties on the common portal; the extension applies to cases recommended by the Council.