Tax Collection at Source under GST notified as operative in the state via a commencement notification.
Brings into force Tax Collection at Source (TCS) under the State GST statute by a provincial commencement notification, appointing an effective date for the TCS provision to become operative within the state under the State GST framework.

Section 51 commencement set for specified public bodies, societies and public sector undertakings to take effect.
The Government appoints the first day of October, 2018 as the date on which the provisions of Section 51 of the Karnataka Goods and Services Tax Act, 2017 shall come into force for authorities, boards or bodies with majority government participation, societies registered under the Societies Registration Act established by government, and public sector undertakings, and supercedes the earlier notification except as respects actions taken before supersession.

Tariff amendment: substitution of entry to add hand-operated rubber rollers and irrigation nozzles to the state GST schedule.
The corrigendum substitutes the earlier single entry for serial No. 195A with two entries: it retains the Hand operated rubber roller under its existing tariff code and adds a new entry for Nozzles for drip irrigation equipment or nozzles for sprinklers under the tariff code for nozzles, thereby amending the product classification section of the State GST rate notification.

Reconciliation Statement Requirement: GSTR-9C mandates audited reconciliation of turnover, tax liability and ITC with payment option.
The amendment inserts FORM GSTR-9C, a mandatory auditor-certified reconciliation statement for each GSTIN for 2017-18, requiring reconciliation of audited gross and taxable turnover with Annual Return (GSTR-9), reconciliation of rate-wise tax liability with tax paid, and reconciliation of Input Tax Credit claimed in returns with ITC recorded in books. The form captures adjustments, auto-populated totals, reasons for unreconciled differences, auditor recommendations for additional liabilities, and provides an option to pay recommended amounts; Part B prescribes certification formats and annexure requirements for audited financial statements.

Commencement of Section 52: Bihar appoints its coming into force under the Bihar GST Act by gubernatorial notification.
Pursuant to sub section (3) of section 1 of the Bihar Goods and Services Tax Act, 2017, the Governor issued a notification appointing the first day of 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 Commissioner State Tax cum Secretary with statutory citation and departmental file reference.

Commencement of section 51: applicability to government-controlled bodies, societies and public sector undertakings notified to commence in October.
The Governor appoints the 1st day of October, 2018 as the date on which the provisions of section 51 of the Bihar Goods and Services Tax Act, 2017 shall come into force, superseding an earlier notification; applicability is limited to specified classes: government-established authorities/boards or bodies with majority government participation, societies established by government or local authorities under the Societies Registration Act, and public sector undertakings.

E-way bill exemption for specified intra-state consignments and fabric job work under prescribed conditions and immediate effect.
Notification exempts the requirement to generate an e-way bill for specified intra-State movements for one year where movement both commences and terminates within the State without crossing its boundaries, subject to a consignment value threshold; and separately exempts transport of fabric for job work within a prescribed short distance regardless of consignment value, effective immediately under rule 138(14)(d) read with the State GST Act.

TDS under NGST Act: withholding obligations apply to government authorities, societies and public sector undertakings.
The State Government appoints 1 October 2018 as the commencement date for the withholding provisions of section 51 of the Nagaland GST Act, bringing Tax Deducted at Source into force for specified deductors and superseding an earlier notification; covered persons include government authorities or bodies with majority government participation, societies established by government or local authorities, and public sector undertakings.

Tax Collected at Source (TCS) provision brought into force from 1 October 2018 under GST.
The State Government, exercising the power under sub section (3) of section 1 of the Nagaland Goods and Services Tax Act, 2017, appoints 1 October 2018 as the date on which the provisions of section 52 shall come into force, thereby bringing the Tax Collected at Source mechanism into effect by Finance Department notification dated 13 September 2018.

Tax Collection at Source provisions now effective under the state GST Act, triggering Section 52 implementation.
The State Government appointed 1 October 2018 as the date on which the provisions of section 52 of the Rajasthan Goods and Services Tax Act, 2017 - relating to Tax Collection at Source (TCS) - shall come into force, by notification issued under the power of sub section (3) of section 1 of the Act.

TDS obligations under GST come into effect for specified government bodies and PSUs, imposing withholding duties.
Notification appoints 1 October 2018 as the date on which section 51 of the Rajasthan GST Act, 2017 (TDS provisions) shall come into force for specified deductors, superseding the earlier notification of 15 September 2017. The covered persons include authorities/boards/bodies with government setup or majority government participation, societies registered under the Societies Registration Act, 1860 established by government bodies, and public sector undertakings.

GSTR-9C reconciliation statement requires audited reconciliation of turnover, tax liability and input tax credit with auditor certification.
Insertion of Form GSTR-9C mandates an annual reconciliation statement for each GSTIN reconciling audited annual financial statements with the Annual Return (GSTR-9), covering gross and taxable turnover adjustments, rate wise tax liability and payments, and detailed reconciliation of Input Tax Credit with auditor certification and recommendations on additional liabilities and refunds.

Tax Collection at Source: Chhattisgarh notifies commencement of TCS provisions under state GST, bringing them into force.
The State Government, exercising the commencement power under the Chhattisgarh Goods and Services Tax Act, 2017, appoints the 1st day of October, 2018 as the date on which the provisions of section 52 (relating to Tax Collection at Source) shall come into force by administrative notification.

TDS under SGST Act: obligation triggered for specified government bodies, societies and public sector undertakings.
Brings section 51 of the Chhattisgarh Goods and Services Tax Act, 2017 (TDS provisions) into force from 1st October, 2018 for persons under subsection (1), and specifies that clause (d) covers statutory or government authorities/boards/bodies with majority government participation, societies established under the Societies Registration Act by government or local authorities, and public sector undertakings; the notification supersedes an earlier State Tax notification.

Reconciliation Statement requirement mandates audited turnover, tax and ITC reconciliation with auditor certification and payment option.
Chhattisgarh inserts FORM GSTR-9C, a mandatory reconciliation statement for each GSTIN, requiring: reconciliation of audited gross and taxable turnover with the Annual Return (including specified adjustments); rate-wise reconciliation of tax liability and payments (including reverse charge); reconciliation of Input Tax Credit with detailed expense heads and auto-populated totals; auditor recommendations on additional liabilities and options for payment; and auditor certification provisions for both preparing and non-preparing auditors.

Commencement of Section 52: provisions of the Meghalaya Goods and Services Tax Act brought into force by government notification.
The Government, exercising powers under sub section (3) of section 1 of the Meghalaya Goods and Services Tax Act, 2017, appointed a specific calendar date as the date on which Section 52 of the Act shall come into force, thereby bringing that provision into effect within the State by formal notification.

Commencement of GST provision brings government authorities, registered societies and public undertakings within statutory scope.
The Government appoints 1 October 2018 as the date on which the provisions of section 51 of the Meghalaya Goods and Services Tax Act, 2017 come into force for specified persons, superseding the earlier November 2017 notification except as to prior actions. The commencement applies to: authorities/boards/bodies set up by Parliament or a State Legislature or established by any Government with fifty one per cent or more participation by equity or control; societies established by Central/State Government or a Local Authority under the Societies Registration Act, 1860; and public sector undertakings.

Reconciliation statement requirement mandates audited reconciliation of turnover, tax and ITC with the annual GST return and auditor certification.
The amendment inserts FORM GSTR 9C requiring a GSTIN wise reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR 9), covering reconciliation of gross and taxable turnover with specified adjustment heads, rate wise tax liability and payments, detailed Input Tax Credit reconciliation across expense heads, auditor recommendations on additional liabilities, and mandatory auditor certification with annexed audited financial statements.

Commencement of Section 52 under the GST Act set to come into force on October first, 2018.
The State Government, exercising the power under subsection (3) of section 1 of the Sikkim Goods and Services Tax Act, 2017, issues a notification appointing the 1st day of October, 2018 as the date on which Section 52 of the Act shall come into force; the notification is issued by the Finance, Revenue and Expenditure Department, Commercial Taxes Division, with departmental file references and signature of the Secretary.

Tax Collection at Source under the CGST Act activated, bringing Section 52's commencement into force from the appointed date.
The Central Government has appointed the commencement date for Collection of Tax at Source under the CGST framework, declaring the provision that governs tax collection at source to come into force on the appointed date by notification issued under powers conferred by the Act.