Extension of time for FORM GST TRAN-1 submissions; deadline extended for registrants affected by portal technical difficulties.
The Commissioner, exercising power under the rule enabling extension of time and on the Council's recommendation, extends the period for submitting FORM GST TRAN-1 for a class of registered persons who could not file by the due date due to technical difficulties on the common portal, providing administrative relief by setting a new cut-off for eligible submissions.

Commencement of Section 52: provisions take effect by gubernatorial appointment under Act notification, formalised by state tax department.
The Governor, exercising powers under sub section (3) of section 1 of the Himachal Pradesh Goods and Services Tax Act, 2017, by Notification No. 51/2018 State Tax dated 17 September 2018, appoints a specified future calendar date as the day on which Section 52 of the Act shall come into force, the notification being formalised by the Principal Secretary of the Excise and Taxation Department.

Commencement of Section 51: provisions activated for specified government bodies, societies and public sector undertakings.
The Governor appoints 1st October 2018 as the date on which the provisions of Section 51 of the Himachal Pradesh Goods and Services Tax Act, 2017 shall come into force for persons under sub-section (1) - authorities, boards or bodies set up by statute or established by government with majority participation or control; societies established by government or a local authority under the Societies Registration Act; and public sector undertakings - and supersedes the earlier notification dated 9th October 2017 except as to prior actions or omissions.

Reconciliation Statement requirement: mandatory GSTIN-wise Form GSTR-9C for turnover, tax and ITC reconciliation with auditor certification.
Insertion of Form GSTR-9C requires a GSTIN-wise reconciliation statement reconciling audited annual financial statements with the Annual Return through detailed tables covering gross turnover adjustments, taxable turnover composition, rate-wise tax liability versus tax paid, and Input Tax Credit reconciliations; unreconciled differences must be explained, the auditor must recommend additional liabilities where applicable, and certification requirements are prescribed for preparers and auditors.

Postponement of effective date delays implementation of retaliatory customs duties under the existing customs notification.
The Central Government, invoking section 25 of the Customs Act and section 3(12) of the Customs Tariff Act, substitutes the date in the third proviso of Notification No.50/2017 Customs, thereby deferring the operative commencement of the proviso to the newly specified date; the amendment is confined to temporal substitution and does not modify the substantive tariff provisions.

Import policy for long pepper revised to free import and Minimum Import Price removed for long pepper.
Import policy for long pepper (Exim Code 0904 11 10) has been changed from Prohibited-subject previously to a CIF-based exception-to Free. The Minimum Import Price condition that formerly applied to long pepper is no longer applicable, reflecting an amendment to the ITC (HS) 2017 Schedule 1 (Import Policy) published by the Directorate General of Foreign Trade under the FT (D&R) Act and Foreign Trade Policy provisions.

Return filing extension: specified taxpayers must file GSTR-3B electronically through the common portal by the prescribed deadline.
Taxpayers who obtained GSTIN under the specified Government notification must furnish their returns in FORM GSTR-3B for the period from July, 2017 to November, 2018 electronically through the common portal, with a single final date prescribed for submission.

GSTR-3B filing requirement: taxpayers with new GSTIN must file specified period returns electronically by the end of December.
The notifications are amended to insert a proviso that the return in form GSTR-3B for the period from July 2017 to November 2018 by taxpayers who obtained GSTIN under the referenced Government notification shall be furnished electronically through the common portal on or before the 31st day of December, 2018.

GSTR-3B filing requirement: taxpayers with specified GSTIN must file retrospective returns electronically by the notification deadline.
The proviso requires that the return in FORM GSTR-3B for the specified retrospective return period by taxpayers who obtained GSTIN under the cited Government notification shall be furnished electronically through the common portal on or before the notified final date.

GSTR-3B filing requirement: specified GSTIN holders must file returns electronically by the extended December deadline.
The amendment substitutes the filing schedule and inserts a proviso requiring taxpayers who obtained GSTIN under the Government notification of August 2018 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal by the extended deadline specified in the notification.

Cancellation proceedings dropped if registrant files pending returns and pays full tax, interest and late fee under amended GST rule.
The amendment provides that cancellation proceedings under rule 22 shall be dropped where the registrant files all pending returns and makes full payment of tax, interest and late fee, with the officer issuing the substituted FORM GST REG 20; it also permits input tax credit under rule 36 where specified minimum particulars are present even if other particulars are missing, adds "batches or lots" to CKD references in rule 55 and EWB 01, redefines "Adjusted Total Turnover" in rule 89, amends refund eligibility for export related integrated tax in rule 96, extends TRAN I filing timelines under rule 117 on Council recommendation, requires bill of entry particulars in FORM GST EWB 01 for imports under rule 138A, and substitutes or inserts detailed Forms GST ITC 04, GSTR 9, GSTR 9A and GSTR 9C with extensive instructions and reconciliation requirements.

Corrigendum clarifies state tax notifications by correcting textual errors, notification numbers and a mis stated date in the Gazette.
Corrigendum issues corrective amendments to specified Maharashtra State GST notifications published in the Government Gazette, directing textual substitutions to replace generic wording with explicit Notification numbers, correcting mis stated notification numbers and one incorrectly cited date, and prescribing the exact wording to be read in the Gazette in place of the erroneous text.

GST migration procedure for taxpayers with provisional IDs sets steps for registration, mapping, and deemed registration status.
Special procedure is prescribed for taxpayers who received a Provisional Identification Number but did not complete migration in FORM GST REG-26. They must furnish specified particulars to the jurisdictional nodal officer, apply online in FORM GST REG-01 on receipt of a GSTN email, and after approval communicate the new GSTIN, access token, ARN and old GSTIN to GSTN. GSTN will map the new GSTIN to the old GSTIN, after which the taxpayer must log in for generation of the Registration Certificate. Such taxpayers are deemed registered from 1 July 2017.

Exemption from tax under section 9(4) extends deferment of payment under amended state notification, effective from August sixth.
Exemption from payment of tax under section 9(4) of the Assam SGST Act, 2017 is extended by substituting the earlier cut-off with the 30th day of September, 2019; the amendment is effected by a finance notification issued under section 11(1) and is deemed to have come into force from 6th August, 2018.

Quarterly GSTR-1 filing for small taxpayers fixed with specified due dates under the Assam GST procedure.
Prescribes a special quarterly procedure for furnishing outward supply details in FORM GSTR-1 by registered persons having aggregate turnover of up to 1.5 crore rupees. The notification fixes the due dates for July to September 2018, October to December 2018, and January to March 2019, and states that the corresponding time limit for furnishing the return or details for July 2018 to March 2019 will be notified separately.

TCS provisions under GST: brought into force from 1 October 2018 by state notification, effective date set.
The State Government, exercising the power under sub section (3) of section 1 of the Tripura SGST Act, 2017, designated 1 October 2018 as the date on which the provisions of section 52 concerning TCS shall come into force, thereby fixing the operative commencement date for the collection at source obligations under the State GST law.

TDS provisions under section 51 initiated for specified government bodies, societies and public sector undertakings to comply with withholding obligations.
The notification appoints the commencement date for Section 51 TDS provisions, superseding a prior 2017 notification but preserving prior actions, and limits applicability to specified deductors: statutory or government-established authorities or boards with majority participation or control, societies established by government or local authorities under the Societies Registration Act, 1860, and public sector undertakings.

Reconciliation Statement: GSTR 9C inserted into state GST rules requiring detailed turnover, tax and ITC reconciliation and auditor certification.
The amendment inserts FORM GSTR-9C into the State GST Rules and renumbers a sub-rule to accommodate it. FORM GSTR-9C requires GSTIN-wise reconciliation of audited annual financial statements with the Annual Return across: gross turnover (with specified adjustments), taxable turnover (identifying exempt, zero-rated and reverse charge supplies), rate-wise tax liability versus tax paid, and Input Tax Credit reconciliation with category-wise expense heads. The form mandates reasons for unreconciled differences, auditor recommendations for additional liabilities, certification formats for auditors and non-auditors, and an option to pay recommended amounts.

Declaration forms F obsolete and invalid, withdrawing the legal validity of the listed F declarations.
Declaration forms F are declared obsolete and invalid for all purposes with effect from the date of issue of those forms, under the CST (Delhi) Rules, 2005. The notification attaches a schedule listing the affected F form numbers, issuing dealers with TINs, recipient party details (TIN, name, address), the amounts shown and the tax periods concerned, thereby withdrawing the legal validity of the listed declarations.

Rules of Origin: increased regional value-content threshold and new de minimis and verification procedures for preferential treatment.
The amendment raises the regional value-content threshold from sixty percent to sixty-five percent and replaces four-digit with six-digit tariff headings; inserts Rule 5A establishing a De Minimis exception permitting non-originating inputs up to ten percent of FOB value (or seven percent by weight for HS chapters 50-63) provided all other origin criteria are met, and requires counting such inputs toward local value-added tests. It redesignates the issuing government entity as the Issuing Authority, tightens Certificate of Origin content and electronic signature rules, allows Customs to require guarantees where Certificates are absent, and prescribes detailed retroactive verification procedures with specified timelines for responses.