Fixation of tariff values updates reference prices for specified imports to guide customs valuation and compliance.
The notification amends the principal customs non-tariff notification by substituting TABLE-1, TABLE-2 and TABLE-3 to fix explicit tariff values for specified imported goods. It lists updated US dollar reference values per metric tonne for edible oils, brass scrap, poppy seeds and areca nuts, and provides reference values for gold (per ten grams) and silver (per kilogram) where certain notification concessions are availed, thereby updating the customs reference-price framework for valuation and administrative compliance.

Customs tariff amendment implements CECA second protocol by inserting tariff lines and exemption entries into notifications.
The Central Government directs insertion of specified HS codes and commodity descriptions into Notification No. 73/2005 Customs and Notification No. 10/2008 Customs to implement the second protocol of the India-Singapore CECA, adding serial entries that identify listed goods as "All goods" or with particular descriptions and prescribing an explicit duty rate for a named elastomeric yarn.

Tax exemption for specified electricity sector trust notified, conditional on non-commerciality and mandatory income filing compliance.
The Central Government notified that the State Load Despatch Centre Unscheduled Interchange Fund - West Bengal State Electricity Transmission Company Limited (PAN AAIAS0980J) is exempt in respect of residual unscheduled interchange pool balances, income incidental to unscheduled interchange, and interest on fixed deposits and auto-sweep accounts, subject to conditions: no engagement in commercial activity, unchanged nature of activities and specified income across financial years, and filing of return of income as required.

Tax exemption under section 10(46): notification exempts specified incomes of Tamil Nadu Water Supply and Drainage Board subject to conditions.
Notification exempts Tamil Nadu Water Supply and Drainage Board in respect of specified incomes: government/local body grants for deficit on operation and maintenance of CWSS, investigation charges for water and underground sewerage schemes, prescribed centage, water charges for bulk supply from local bodies, pension and gratuity contributions, various operational receipts (hire charges, sale of tender schedules, registration fees, fines, forfeitures, supervision and testing charges, sale of waste/used assets, publication subscriptions, fuel charges), and interest on those receipts, subject to conditions prohibiting commercial activity, maintaining unchanged activities and incomes, and complying with prescribed return filing.

Tax Collection at Source commencement designated, bringing TCS provisions into force under state GST law.
Appoints 01-10-2018 as the date on which the provisions governing Tax Collection at Source (TCS) under the Gujarat Goods and Services Tax Act shall come into force, invoking the State's statutory power to fix the effective date and notifying that the instrument is deemed issued one day earlier.

Tax exemption under section 10(46) covers specified income of a state electricity commission subject to non-commercial conditions.
Notification under section 10(46) designates the Jharkhand State Electricity Regulatory Commission, Ranchi, as a notified commission for exemption of specified income comprising grants-in-aid, petition fees, license fees under the Electricity Act, application fees, fees for documents, RTI fees, and interest on these items. The notification is conditional on the Commission not engaging in commercial activity, maintaining unchanged activities and income character for the relevant assessment years, and filing income-tax returns under clause (g) of sub-section (4C) of section 139.

TDS under section 51 coming into force for government controlled entities, societies and public sector undertakings.
The notification appoints 1 October 2018 as the commencement date for TDS provisions under section 51 of the Gujarat GST Act, applying the TDS regime to authorities/boards/bodies with majority government participation, societies established by government or local authorities, and public sector undertakings, and supersedes the earlier 2017 notification insofar as inconsistent, deemed issued on 13 September 2018.

Tax exemption under section 10(46) extends relief to a state science council subject to specified compliance conditions.
Notification under section 10(46) exempts specified income of West Bengal State Council of Science & Technology, Kolkata - grants from Central and State Governments, course fees from research fellows, receipts from sale of maps and patent-searching reports, receipts from sale of plants, and interest on these items - subject to conditions that the Society not engage in commercial activity, that activities and the nature of specified income remain unchanged, and that the Society files returns under clause (g) of sub section (4C) of section 139; effective for AYs 2016-17 to 2020-21 as specified.

Reconciliation statement requirement: introduces Form GSTR 9C for GST annual reconciliation, audit certification and payment option.
Inserts Form GSTR-9C requiring a GSTIN-specific, auditor-backed reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9), covering detailed adjustments to gross turnover, taxable turnover, rate-wise tax liability and payments, and Input Tax Credit reconciliation; requires reasons for unreconciled differences, computation of additional liabilities, auditor recommendations on amounts to be paid and certification formats for auditors and preparers, with an option for taxpayers to pay recommended amounts.

Tax exemption under Section 10(46) extends to specified regulatory commission income subject to non-commercial and filing conditions.
Notification under Section 10(46) exempts specified receipts of Tripura Electricity Regulatory Commission - grants from the State Government; annual licence and petition fees under the Electricity Act; tender fees/earnest money; and interest on those receipts - subject to conditions: no commercial activity, unchanged nature of receipts across years, and filing returns as required by clause (g) of sub-section (4C) of section 139.

Tax exemption for Gujarat Water Supply and Sewerage Board under section 10(46) covers specified income subject to conditions.
Central Government notifies Gujarat Water Supply and Sewerage Board under clause (46) of section 10 to exempt specified income: grants from Government, local bodies and other agencies; deposits from local bodies; centage at State-prescribed rates; water charges at State-fixed tariffs; rent under the Gujarat Water Supply and Sewerage Act, 1978; and interest on these receipts. The exemption is conditional on no commercial activity, unchanged activities and income nature, and prescribed return filing; it applies to specified past and future assessment years noted in the notification.

Extension of GSTR-3B filing deadline for newly migrated GSTIN holders, requiring electronic submission via the common portal.
The Commissioner amends Notification No. 34/2018-State Tax to provide that taxpayers who obtained GSTIN under Notification No. 31/2018-State Tax must furnish the return in FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal by the prescribed extended date, under the powers of section 168 of the Maharashtra GST Act read with rule 61(5) of the Maharashtra GST Rules.

Tax exemption notification for SEZ authority specified incomes subject to non commerciality and statutory filing obligations.
Notification under clause (46) of section 10 designates Kandla Special Economic Zone Authority, Kutch as entitled to exemption for specified income including lease rent (with interest and penalty), I Card and permit fees, auction/bid proceeds for vacant plots/buildings, transfer charges, processing fees for building plans, site usage and water charges (with interest and penalty), licence fees for staff quarters, and interest on these receipts, subject to conditions of no commercial activity, unchanged nature of activities and income, and filing returns under clause (g) of sub section (4C) of section 139; effective for assessment year 2018 2019 through 2022 2023.

Rescission of anti dumping notification withdraws the prior ADD order while preserving actions taken before rescission.
The Central Government, invoking powers under the Customs Tariff Act and the Customs Tariff anti dumping rules, rescinds Notification No. 10/2017 Customs (ADD), thereby withdrawing the prior anti dumping notification, subject to a saving clause preserving things done or omitted to be done before the rescission.

Extension of GSTR-3B filing deadline for newly migrated taxpayers to file specified periods electronically by notified date.
Extension of the due date for furnishing returns in FORM GSTR-3B for taxpayers who obtained GSTIN under Notification No. 31/2018: such taxpayers must furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal on or before 31st December 2018, by way of an inserted proviso amending earlier state notifications.

Tax exemption under section 10(46): specified council fees exempted subject to non-commercial and filing conditions.
Notification under section 10(46) notifies Rajasthan State Dental Council, Jaipur as a notified body for specified receipts-application form sales; renewal, registration, qualification, late, no objection, duplicate certificate, good standing and Continuing Dental Education fees; and interest on those receipts-subject to conditions that the Council not engage in commercial activity, that the activities and nature of the specified income remain unchanged, and that it file returns under section 139(4C)(g); the notification applies retrospectively to assessment years 2017-2018 and 2018-2019 and for 2019-2020 through 2021-2022.

Extension of GSTR-3B filing deadline for newly migrated taxpayers; deadline deferred to allow electronic consolidated filing.
The Commissioner inserts a proviso in earlier notifications so that returns in FORM GSTR 3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under Notification No. 31/2018 (State Tax), shall be furnished electronically through the common portal on or before the extended due date specified in this amendment.

Tax exemption for regulatory board: specified receipts exempted subject to non-commercial and return-filing conditions.
Notification under clause (46) of section 10 designates Petroleum and Natural Gas Regulatory Board, New Delhi, as exempt in respect of specified income comprising Central Government grants, other grants, fees and penalties, sums approved under its constitutive statute, and interest on deposits, subject to conditions that the Board shall not engage in commercial activity, that its activities and the nature of specified income remain unchanged across the relevant financial years, and that it files income-tax returns in accordance with the prescribed provision.

GSTR-1 filing deadline extension permits eligible high-turnover taxpayers additional time and transitional filing relief.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold. Deadlines are extended: for July 2017 to September 2018 until 31 October 2018, and for October 2018 to March 2019 until the eleventh day of the succeeding month, with a further extension to 31 December 2018 for certain newly registered taxpayers. Timelines for related returns under the matching and return provisions will be notified subsequently.

Tax exemption for regulatory commission: specified income exempt under conditions barring commercial activity and requiring specified return filing.
Notification under section 10(46) of the Income tax Act, 1961 notifies the Uttar Pradesh Electricity Regulatory Commission as a commission entitled to exemption for specified income comprising Government grants, licence fees and fines, and interest on those receipts. The exemption is conditional on UPERC not engaging in commercial activity, maintaining unchanged activities and specified income across financial years, and filing returns as required by clause (g) of sub section (4C) of section 139. The notification applies retrospectively to assessment years 2017 2018 and 2018 2019 and to assessment years 2019 2020 through 2021 2022.