Late fee waiver for GST return filers where portal errors or submission issues caused erroneous fee charges.
Waiver of late fees is granted for specified taxpayers where portal or procedural issues caused erroneous levy or payment: (i) registered persons who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were charged late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for the specified January 2018 period.

Cancellation proceedings dropped where pending returns are filed and full tax, interest and late fee are paid, restoring registration status.
Amendments introduce a provision that cancellation proceedings for specified registration contraventions shall be dropped where the taxpayer files all pending returns and makes full payment of tax, interest and late fee, with an order to be issued in FORM GST REG 20; they also permit input tax credit where key document particulars are present despite other omissions, revise the definition of Adjusted Total Turnover to combine goods turnover and specified services while excluding exempt supplies and refund claimed supplies, restrict refund eligibility for integrated tax on exports where certain fiscal/customs benefits were availed, require bill of entry details on transport documents for imports, and substitute updated forms including REG 20, ITC 04, GSTR 9, GSTR 9A and amendments to EWB 01.

Buy back regulations establish SEBI's binding framework for conditions, procedures and compliance in securities buy backs.
SEBI issued the Securities and Exchange Board of India (Buy Back of Securities) Regulations, 2018 under sections 11(1), 11(2) and 30 of the SEBI Act, 1992 read with clause (f) of section 68(2) of the Companies Act, 2013, creating a binding regulatory framework prescribing conditions, procedures and compliance obligations for buy backs of securities by listed entities.

Issue of Capital and Disclosure Requirements: SEBI regulations notified, commencing sixty days after Gazette publication to govern capital issuance.
The Securities and Exchange Board of India notified the Issue of Capital and Disclosure Requirements Regulations, 2018, enacted under its statutory powers, and provided that the Regulations shall come into force on the sixtieth day after their publication in the Official Gazette, with the notification signed by the Chairman.

Extension of notification period postpones expiry of specified State GST rate provision to a later date, effective retrospectively.
Amendment substitutes the previously prescribed expiry date in the Jharkhand State Tax (Rate) notification No.8/2017 by replacing the earlier specified date with a new later date, thereby extending the period of applicability of the relevant rate provision. The amendment is declared to have retrospective effect from 6th August, 2018 and is issued by the State Government on the recommendations of the Council under the Jharkhand Goods and Services Tax Act, 2017.

GST return filing deadline adjusted requiring specified monthly GSTR-3B to be furnished electronically through the common portal.
Amendment inserts a proviso requiring the monthly return in FORM GSTR-3B for July 2018 to be furnished electronically through the common portal by the prescribed last date; the amendment is made under the Jharkhand GST Act and Rules and takes effect from 21st August, 2018.

Fugitive economic offender barred from making or participating in open or competing acquisition offers or related transactions.
The amendments add fugitive economic offender as a disqualifying category and bar such persons from announcing or participating in open or competing offers or acquiring shares, voting rights or control. They tighten delisting-related open offer procedure by requiring an acquirer, on delisting offer failure, to file a draft letter of offer within five working days and comply with open offer provisions, with the offer price enhanced by a prescribed annual rate between scheduled and actual payment dates. Timelines and terminology are updated and electronic dispatch of letters of offer is permitted.

Extension of TRAN-1 filing deadline permitted for registrants affected by portal technical difficulties, with TRAN-2 submission extended accordingly.
The amendment empowers the Commissioner, upon Council recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 for registrants prevented from timely filing by technical difficulties on the common portal, subject to a final cutoff; registrants filing under that extension may submit FORM GST TRAN-2 by a specified later date. Rule 142(5) is also amended to add a reference to section 125 in addition to section 76.

GSTR-3B filing extension for newly migrated GSTIN holders requires electronic submission by the prescribed year-end deadline.
The Commissioner, invoking section 168 of the Tripura State GST Act and rule 61(5), amends the prior notification to provide that taxpayers who obtained GSTIN under the Tripura notification dated 08.08.2018 must furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the 31st day of December, 2018.

Extension of Form GSTR-3B filing deadline for newly migrated GSTIN holders requires electronic filing for earlier periods.
The notifications amend earlier state GST notifications to require that returns in Form GSTR-3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under the State Gazette notification of 08.08.2018, be furnished electronically through the common portal on or before the prescribed extended date.

Extension of GSTR-3B filing deadline requires newly migrated taxpayers to file returns electronically by notified deadline.
Taxpayers who obtained GSTIN under the August 2018 migration notification must furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal by the extended deadline, effected by insertion of a proviso into the first paragraph of the two principal notifications amending their filing obligations.

Extension of GSTR-1 filing deadline: phased due dates and mandated electronic filing for specified small taxpayers and new registrants.
Notification under the Tripura GST Act designates registered persons with aggregate turnover up to 1.5 crore rupees as eligible for a special quarterly procedure to furnish outward supply details in FORM GSTR-1 and prescribes extended, staggered due dates for quarters from July-September 2017 through January-March 2019. Specified registrants and newly registered taxpayers must file certain quarter(s) electronically through the common portal by designated November and December deadlines. Time limits for related return filing for July 2017 to March 2019 will be notified later in the Official Gazette.

Declaration of no supply value now required in GSTR I reporting instructions, mandating inclusion in the relevant table entries.
The notification inserts a requirement in the GSTR I instructions that the value of transactions classified as no supply must be declared in the relevant entries, specifying that Table 8 of FORM GSTR I may be used and explicitly adding that "The value of 'no supply' shall also be declared here."

GSTR-3B filing deadline extended for newly migrated taxpayers; prior-period returns must be filed electronically by year-end.
Returns in FORM GSTR-3B for the period July 2017 to November 2018 by taxpayers who obtained GSTIN under the specified migration notification shall be furnished electronically through the common portal on or before 31st December 2018, by way of a proviso inserted into the earlier departmental notification.

Extension of GSTR-3B due date for newly migrated taxpayers to file past-period returns by the specified deadline.
The Commissioner amends two earlier departmental notifications to insert a proviso extending the due date for filing Form GSTR-3B by taxpayers who newly obtained GSTIN under the migration notification; such taxpayers must furnish past-period returns electronically through the common portal by the prescribed final filing date.

Extension of return filing deadline for migrated GSTIN taxpayers, requiring electronic submission through the common portal by the prescribed extended date.
Extension of the statutory deadline for furnishing FORM GSTR-3B is provided for taxpayers who obtained GSTIN under the migration notification; the amendment inserts a proviso into earlier notifications requiring those taxpayers to electronically furnish their consolidated returns for the specified period through the common portal by the extended single date.

Late fee waiver for specific GST return filers after portal submission errors restores compliance status for affected taxpayers.
The Governor, under section 128 of the Haryana GST Act, waives late fees charged under section 47 for three classes: persons who submitted but did not file FORM GSTR-3B after generating an application reference number; persons who timely filed FORM GSTR-4 for October-December but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early January 2018 up to the portal correction date.

Registration cancellation proceedings: may be dropped when pending returns are filed and tax, interest and late fee are fully paid.
Amendments allow dropping registration cancellation proceedings where a taxpayer files all pending returns and pays tax with interest and late fee, permit input tax credit when certain core invoice particulars are present despite other omissions, revise the definition of Adjusted Total Turnover to combine specified turnovers while excluding exempt supplies and refund-claimed supplies, restrict refunds of integrated tax on exports where certain notifications' benefits were availed, require bill of entry particulars be carried for imported goods in e-waybills, and substitute several prescribed forms including a drop-order, job-work return, and annual return formats with detailed schedules and instructions.

Duty exempt re-importation for repair: specified indigenously manufactured electronics allowed back under time and bond conditions.
Amendment permits duty-exempt re-importation of specified Annexure goods manufactured in India for repair or reconditioning, subject to conditions: re-import within seven years of export (ten years for Nepal and Bhutan); re-export within one year of re-importation; customs satisfaction as to identity; and execution of a bond to export within the stipulated period and to pay, on demand, the duty difference on failure to comply.

Extension of TRAN-1 filing permits commissioner to allow delayed electronic declarations after council recommendation, enabling subsequent TRAN-2 submission.
Rule 117 is amended to allow the Commissioner, on the Council's recommendation, to extend the deadline for submitting FORM GST TRAN-1 for registered persons unable to file due to technical difficulties on the common portal; those filing under that extension may submit FORM GST TRAN-2 by the later date specified in the proviso. Rule 142(5) is also amended to add an additional statutory reference to the rule's scope. The amendments commence on publication in the Official Gazette.