Reconciliation Requirement: auditors must certify GST annual returns against audited financial statements, noting liabilities and discrepancies.
Insertion of Form GSTR-9C mandates a GSTIN-level reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR-9). The Form requires detailed reconciliations of gross turnover, taxable turnover, tax liability (including reverse charge), payments, and input tax credit, identification of unreconciled amounts with reasons, computation of additional tax/interest/cess payable, auditor recommendations on additional liabilities and refunds, and a certification by the auditor with prescribed disclosures and annexures.

Extension of TRAN-1 filing deadline allows late electronic declarations for registrants affected by portal technical difficulties.
The amendment authorises the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 where registrants could not file due to technical difficulties on the common portal, and permits those filing under the extension to submit the related statement in FORM GST TRAN-2 by a later date; it also adds an additional statutory cross-reference into the relevant rule provision.

Extension of GSTR-1 due dates for small taxpayers allows staggered quarterly filing and mandated electronic submission by revised deadlines.
Extension of due dates for FORM GSTR-1 requires registered persons qualifying as small taxpayers to furnish quarterly details of outward supplies for specified quarters by the revised dates set out in the notification, with electronic filing via the common portal mandated for taxpayers obtaining GSTIN under a specified earlier notification; time limits for related returns under the Act for July 2017 to March 2019 will be notified subsequently, and the notification is effective from the stated commencement date.

Waiver of late fee: relief for specified GST filers after portal submission or erroneous levy, effective from the stated date.
The notification waives the late fee under section 47 for three classes: those whose GSTR-3B October 2017 returns were submitted but not filed after ARNs were generated; those who filed GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018, effective from 4 September 2018.

Input tax credit entitlement clarified: specified invoice particulars suffice to claim credit when core details are present.
The amendment adds a proviso to rule 22(4) mandating dropping of registration cancellation proceedings where a taxpayer furnishes all pending returns and pays tax, interest and late fees, and substitutes FORM GST-REG-20. It permits input tax credit under rule 36(2) where specified key particulars are present even if some invoice particulars are missing. It revises definitions for Adjusted Total Turnover, refines refund eligibility under rule 96, mandates carriage of the importer's bill of entry in FORM GST EWB-01, and substitutes/formulates FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A.

E-waybill exemption for tiles and sanitarywares permits transport accompanied by expired documents when conditions satisfied.
Transport of tiles and sanitarywares from Cochin Port to recipient destinations is exempted from the e-Waybill requirement until 30.09.2018 where the consignment was originally under an e-Waybill whose validity expired before road journey and is accompanied by the expired e-Waybill, the invoice and the Equipment Interchange Report (EIR).

Membership eligibility tightened by amendment imposing an upper age limit and redefining Member as whole-time member.
The amendment substitutes the word "Member" with "whole-time member" in rule 3(2)'s proviso and inserts a proviso in rule 19A(2) that no person shall hold office as the part-time member after he attains the age of seventy years; the Rules are made under section 29 of the Securities and Exchange Board of India Act, 1992 and commence on publication in the Official Gazette.

Late fee waiver for specified GSTR-3B, GSTR-4 and GSTR-6 filers to address portal-generated charges.
Notification exercises powers under the Puducherry GST Act to waive late fee charged under the Act for specified taxpayers: those who submitted FORM GSTR-3B for October 2017 but did not file on the common portal after generating the application reference number; those who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between early January 2018 and 23 January 2018.

Cancellation of registration relief when pending returns are filed and dues paid leads to proceedings being dropped under GST rules.
Amendments require dropping cancellation proceedings and issuing FORM GST-REG 20 when taxpayers submit all pending returns and pay tax, interest and late fee; permit input tax credit where documents omit some particulars but show tax charged, description, total value, supplier and recipient GSTINs and place of supply for inter State supplies; revise "Adjusted Total Turnover" to include specified service turnovers and exclude exempt supplies and supplies with refund claims; mandate bill of entry details in FORM GST EWB-01 for imported goods; and substitute or insert multiple forms including FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A with detailed reporting instructions.

Collection of tax at source commencement notified to begin on 1 October 2018 under Tamil Nadu GST.
The Governor, by G.O. Ms. No. 123 dated 12.09.2018, appoints the 1st day of October, 2018 as the date on which the provision concerning collection of tax at source under the Tamil Nadu Goods and Services Tax Act, 2017 shall come into force, issued under the Act's enabling commencement power.

Tax deduction at source under Tamil Nadu GST: section 51 brought into force for specified government bodies and public undertakings.
The Governor appoints the first day of October, 2018 as the date on which section 51 of the Tamil Nadu Goods and Services Tax Act, 2017 shall come into force for persons specified in sub-section (1) - including authorities, boards or bodies with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings - and supersedes an earlier departmental notification while preserving prior actions.

Reconciliation Statement requirement: FORM GSTR 9C mandates audited reconciliation of turnover, tax liability and ITC with annual returns.
Insertion of FORM GSTR 9C mandates a GSTIN wise reconciliation statement reconciling audited annual financial statements with the Annual Return (GSTR 9), requiring line by line reconciliation of gross and taxable turnover, rate wise tax liability, and Input Tax Credit; identification and quantification of adjustments and unreconciled differences; auditor recommendations on additional liabilities; and certification with annexed audited financial statements.

Remuneration approval changes: limits and prior creditor consent altered, and appointment criteria expanded under corporate law framework.
Amendments to Schedule V expand appointment considerations and remove phrases requiring Central Government approval for managerial remuneration, replacing prior limit-doubling provisions with language permitting payment of remuneration in excess of limits subject to substituted conditions; they require prior consent from banks, financial institutions, non-convertible debenture holders or other secured creditors where the company has defaulted before shareholder approval, delete certain caps on managerial remuneration, and omit a specified explanatory clause in Section IV.

Commencement of Companies (Amendment) Act provisions: specified sections come into force on the appointed date.
The Central Government appointed 12 September 2018 as the date on which the provisions of sections 66 to 70 of the Companies (Amendment) Act shall come into force, formalising commencement by administrative notification and specifying the file reference and issuing authority.

Addition of Principal Special Director of Enforcement expands recognised enforcement designations under FEMA notification.
Amendment inserts "(aa) Principal Special Director of Enforcement" after "(a) Director of Enforcement" in the notification S.O. 534(E), thereby expanding the list of specified enforcement officers under the Foreign Exchange Management Act; effected by a departmental Gazette notification citing the enabling power under section 36(1) and recording the departmental file reference.

Return filing deadline extended for newly migrated taxpayers to submit Form GSTR 3B electronically under amended rule.
Extension of the due date for filing Form GSTR 3B is provided for taxpayers who obtained GSTIN under the August 2018 notification. The Commissioner, under rule 61(5) and section 168, inserts a proviso requiring returns for July 2017 to November 2018 by those newly migrated taxpayers to be furnished electronically through the common portal on or before the specified final date.

Filing obligation: GSTR-3B returns for transitional registrants must be filed electronically via the common portal by the deadline.
A proviso requires taxpayers who obtained a Goods and Services Tax Identification Number under the specified notification to furnish their GSTR-3B returns for July 2017 to November 2018 electronically through the common portal, thereby prescribing the mode of submission and tying the filing obligation to that cohort of registrants under the Puducherry GST Rules.

GSTR 3B filing requirement: specified taxpayers must submit returns electronically through the common portal by the prescribed deadline.
The notification inserts a proviso requiring that FORM GSTR 3B returns for the referenced period, filed by taxpayers who obtained a Goods and Services Tax Identification Number under the government order cited, shall be furnished electronically through the common portal by the prescribed final date.

Age limit for part-time members introduced, barring continued service beyond retirement age under SEBI service rules.
The amendment substitutes the word "Member" with "whole-time member" in the proviso to rule 3(2) and inserts a proviso in rule 19A(2) providing that no person shall hold office as a part-time member after attaining the prescribed upper age limit; the rules take effect on publication in the Official Gazette under section 29 of the SEBI Act.

Companies amendment rules replace MR 2 form, alter rule headings, omit specified provisions, and set commencement by notification.
The 2018 amendments retitle rule 6 as Parameters for consideration of remuneration and remove references to the Central Government, omit rule 7(2), and substitute Form No. MR 2. The new MR 2 provides the application and evidentiary framework for approval of managing director/whole time director/manager appointments under section 196 and Schedule V, specifying disclosure of qualifications and disqualifications, justification, board and committee resolutions, auditors' and company secretary certificates, SEBI compliance where applicable, notices under section 201, CG 1 condonation records, and documents for foreign appointees.