Section 51 commencement: specified public authorities, societies and public undertakings brought within Sikkim GST compliance from appointed date.
The State Government appoints the first day of October, 2018 as the date on which the provisions of Section 51 of the Sikkim Goods and Services Tax Act, 2017 shall come into force for persons specified under clauses (a), (b) and (c) of sub section (1) and for the categories listed under clause (d) of sub section (1), superseding the earlier notification while saving prior actions.

TDS under Section 51: obligation to deduct on payments to specified government bodies, PSUs, and registered scrap buyers.
The notification appoints the date from which specified persons must deduct tax at source on payments to suppliers: government-established authorities and boards with majority participation, government-established societies, public sector undertakings, and later included registered recipients of metal scrap. It also sets carve-outs excluding certain defence authorities, excludes supplies between public sector undertakings, and generally excludes supplies between specified persons except for the metal scrap recipient category; subsequent notifications amended these scope and exclusion provisions.

Reconciliation Statement requirement under GST: annual audit reconciliation mandates detailed turnover, tax and ITC reconciliations and auditor certification.
FORM GSTR-9C is inserted into the Sikkim GST Rules to require a reconciliation statement for each GSTIN reconciling audited annual financial statements with the Annual Return (GSTR-9). It mandates detailed reconciliation of gross turnover, taxable turnover, rate-wise tax liability and payments, and Input Tax Credit (ITC), identification and explanation of unreconciled differences, quantification of additional amounts payable, auditor recommendations on additional liabilities and settlement options, and prescribed auditor certifications for preparation and verification.

Reconciliation Statement requirement aligns audited accounts with annual GST return, prescribing reconciliation tables and auditor certification.
Form GSTR-9C prescribes a GSTIN wise reconciliation statement aligning audited annual financial statements with the Annual Return (GSTR-9). It requires tabulated reconciliation of gross and taxable turnover (with prescribed add backs and deductions), rate wise tax liability and tax paid (including interest, late fee and penalty), and Input Tax Credit (including prior year and subsequent year adjustments and expense mapping). The auditor must recommend additional liabilities arising from unreconciled items and provide certification with prescribed annexures and declarations.

Anti-dumping duty on flat base steel wheels extended for five years; duties prescribed for imports involving China PR.
Definitive anti-dumping duty is imposed on Flat Base Steel Wheels (nominal diameter 16"-20") originating in or exported from China PR, applied to imports where China PR is origin or export country, at unit-based rates specified in the notification's table; the duty is effective for five years from publication and is payable in Indian currency.

GSTR-3B filing deadline extended for newly migrated taxpayers under the prescribed Uttarakhand GST regime.
Extension of the time limit for furnishing FORM GSTR-3B for newly migrated taxpayers who obtained GSTIN under the specified Uttarakhand Government order. The return for the period from July 2017 to November 2018 is to be furnished electronically through the common portal on or before 31 December 2018.

GSTR-3B filing extension for registered taxpayers under the Uttarakhand GST framework through the common portal.
Extension of time for filing FORM GSTR-3B for the period from July 2017 to November 2018 applies to taxpayers who obtained GSTIN under the specified government order. The returns are to be furnished electronically through the common portal on or before 31 December 2018, by way of an inserted proviso in the earlier notifications under the Uttarakhand Goods and Services Tax framework.

GST return filing extension requires specified taxpayers to furnish FORM GSTR-3B electronically through the common portal by the deadline.
The amendment inserts a proviso requiring taxpayers who obtained GSTIN under the specified Government of Uttarakhand order to furnish FORM GSTR-3B electronically through the common portal for the period from July 2017 to November 2018 on or before 31 December 2018. It functions as a filing extension and compliance direction under the Uttarakhand Goods and Services Tax framework for the stated class of registered taxpayers.

Anti-dumping duty rescission removes the earlier notification under Customs Tariff Act while preserving prior actions.
The Central Government rescinds Notification No. 3/2013 Customs (ADD) dated 26 March 2013 under authority of the Customs Tariff Act and the anti dumping rules, withdrawing that notification for future effect while expressly preserving the validity of things done or omitted to be done before such rescission.

Commencement of Section 52: Arunachal Pradesh activates provisions of the Goods and Services Tax Act by notification.
The State Government, exercising powers under the Arunachal Pradesh Goods and Services Tax Act, 2017, formally appoints a commencement date for Section 52, thereby bringing the statutory provision into force within the State and providing authoritative public notice of its operational activation under the State GST framework.

Tax deduction at source implementation for specified government and public sector entities activated under GST provision.
The State Government appoints the commencement date for the section 51 tax deduction provision of the Arunachal Pradesh GST Act, 2017 to apply to specified deductors, superseding the earlier notification; covered entities include bodies set up by Parliament or State Legislature or established by government with majority participation, societies established under the Societies Registration Act by government authorities, and public sector undertakings, with the new date not affecting actions done prior to supersession.

Reconciliation Statement requirement: auditors must reconcile audited financials with GST annual returns and certify discrepancies and liabilities.
Adds FORM GSTR-9C as a mandatory reconciliation statement to reconcile audited annual financial statements with the Annual Return (GSTR-9) GSTIN wise. The form requires detailed reconciliation of gross and taxable turnover, rate wise tax liability and payments, and Input Tax Credit with reasons for unreconciled differences, calculation of additional tax or ITC liabilities, and the auditor's recommendations and certification, including annexure of audited financial statements and audit report.

GSTR-3B filing extension: newly migrated taxpayers must file returns for specified periods by the prescribed extended deadline.
An amendment extends the GSTR-3B filing deadline for taxpayers who obtained GSTIN under the migration notification, directing that returns for July 2017 to November 2018 be furnished electronically through the common portal by the prescribed extended date in December 2018.

Extension of GSTR-3B filing for newly migrated taxpayers imposes an electronic submission deadline through the common portal.
Extension of the electronic filing deadline for FORM GSTR-3B is mandated for taxpayers who newly obtained GSTIN under the specified migration notification; the Commissioner amends two prior state notifications to insert a proviso requiring that returns in FORM GSTR-3B for the covered period by these taxpayers be furnished electronically through the common portal by the revised deadline, with the amendment declared effective from the stated commencement date.

GSTR-3B filing extension for newly migrated taxpayers requires electronic submission by the specified extended deadline.
Extension of the due date for filing FORM GSTR-3B is provided for taxpayers who obtained GSTIN under the migration notification of 06.08.2018; such taxpayers must furnish returns in FORM GSTR-3B for the past tax periods up to November 2018 electronically through the common portal on or before the 31st day of December, 2018, and the amendment is given effect from 10 September 2018.

Extension of GSTR-1 filing deadline for high-turnover taxpayers; revised retrospective and recurring monthly filing schedule announced.
Extends FORM GSTR-1 filing deadlines for registered persons above the aggregate turnover threshold by allowing past months' outward-supply details to be furnished by a specified calendar date and fixing the eleventh day of the succeeding month as the due date for subsequent months; provides a separate extended date for taxpayers granted GSTIN under the transitional notification; postpones announcement of deadlines under sections 38 and 39 and states the notification's commencement date.

Extension of Time Limit for filing FORM GST ITC-01 granted to specified registered persons under State GST notification.
The Commissioner, under section 168 of the West Bengal GST Act and rule 40(1)(b) of the West Bengal GST Rules, extends the time limit for making the declaration in FORM GST ITC-01 by registered persons who filed FORM GST-CMP-04 within the earlier specified filing window, for a period of thirty days from the effective date of the notification, with the notification deemed to have come into force from the stated commencement date.

Extension of filing deadline for FORM GST ITC-04 for job worker goods transactions granted under state GST rules.
The Commissioner extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to, received from, or transferred between job workers for the stated implementation period, superseding an earlier departmental notification and declaring the extension effective from a specified commencement date, while preserving the validity of actions taken prior to supersession.

Tax Collection at Source provisions under the WBGST Act commence, triggering TCS compliance and collection obligations for liable persons.
Notification appoints the commencement date for the Tax Collection at Source (TCS) provisions under the West Bengal Goods and Services Tax statute, thereby bringing those TCS provisions into force and creating enforceable collection and compliance obligations for liable persons under the statutory scheme.

TDS provisions under section 51 take effect for specified government authorities, societies and public sector undertakings.
Appoints commencement of section 51 of the West Bengal GST Act to bring TDS provisions into effect from 1st October, 2018 for specified deductors, namely authorities or boards or bodies established by statute or government with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings, superseding an earlier departmental notification except as to past actions.