GSTR-3B filing requirement: taxpayers with GSTIN from the cited notification must file returns electronically via the common portal by the stipulated deadline.
Taxpayers who obtained GSTIN under the specified state notification must furnish FORM GSTR-3B electronically through the common portal for the identified past return period; this electronic filing obligation and final submission date are prescribed by an inserted proviso amending notification number 34/2018-State Tax under the state GST Act and rules.

GST return filing requirement: specified newly registered taxpayers must submit required returns electronically by the mandated common-portal deadline.
A proviso is inserted in the cited notifications requiring that FORM GSTR-3B for the period July 2017 to November 2018, where filed by taxpayers who obtained GSTIN under the referenced State notification, shall be furnished electronically through the common portal on or before the deadline of 31st December 2018.

GSTR-3B filing requirement: newly registered taxpayers must file specified past-period returns electronically through the common portal by the deadline.
The amendment inserts a proviso requiring that returns in FORM GSTR-3B for the period July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the specified State notification, shall be furnished electronically through the common portal and submitted by the prescribed final date, thereby mandating electronic filing of those returns for newly registered taxpayers.

Special filing procedure for small taxpayers: staggered quarterly GSTR-1 deadlines and electronic filing requirements with regional exceptions.
Notification supersedes earlier notifications and prescribes a special procedure for registered persons with aggregate turnover up to the prescribed threshold to furnish outward supply details in FORM GSTR-1. It prescribes specific quarterly filing deadlines from July 2017 through March 2019, mandates electronic filing for certain regions and for taxpayers who obtained GSTIN under a subsequent notification, and states that time limits for furnishing details or returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.

Exchange of information: amended tax treaty requires broad information sharing with confidentiality and data protection safeguards.
The Protocol replaces Article 26 to require the competent authorities to exchange foreseeably relevant information for administration or enforcement of domestic taxes, subject to confidentiality and use limits; information received must be treated as secret and disclosed only to designated persons or authorities for tax assessment, collection, enforcement, prosecution, appeal determination or oversight, with other uses permitted only where both States' laws allow and the supplying State authorises; a requested State must use its information gathering measures even if it has no domestic interest; bank or fiduciary secrecy alone cannot justify refusal; agencies must protect personal data against unauthorized access, alteration and disclosure.

Extension of TRAN-1 filing deadline permitted on council recommendation for registrants facing portal technical difficulties; TRAN-2 deadline adjusted.
Commissioner, on the Council's recommendation, may extend the electronic filing date for FORM GST TRAN-1 for registrants unable to file due to portal technical difficulties, up to the outer date set by the amendment; registrants filing TRAN-1 under that extension may submit FORM GST TRAN-2 by the consequential extended deadline. The amendment also expands the rules' enforcement cross-reference to include an additional enforcement provision.

Filing deadline extension for small taxpayers' GSTR-1 returns grants specified quarterly deadlines and special electronic filing conditions.
Extends timelines for registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 on a quarterly basis, prescribing specific extended cut-off dates for quarters from July-September 2017 through January-March 2019. The notification supersedes earlier related notifications and concentrates multiple past quarters onto specified extended deadlines. It also requires electronic filing by earlier specified dates for taxpayers in certain territories for the July-September 2018 quarter and for taxpayers who obtained GSTIN under a specified prior notification. Further time limits for returns covering July 2017 to March 2019 will be notified later.

Late fee waiver for GST returns addresses specified filing errors and mistaken portal levies for select return types.
Waives the late fee under section 47 for: registered persons who submitted FORM GSTR-3B for October 2017 but did not file on the common portal after generating the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings within the specified January 2018 window.

Cancellation proceedings relief: filing all pending returns and paying tax, interest and late fee leads to dropping registration cancellation.
A proviso to rule 22(4) directs that where, instead of replying to a notice for contravention of clause (b) or (c) of section 29(2), the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG-20. The amendment also prescribes substituted and newly inserted forms and related procedural and documentation requirements across the Rules.

GSTR-3B filing requirement for late-registration taxpayers must be completed electronically through the common portal by the specified deadline.
Taxpayers who obtained GSTIN under the referenced notification must furnish the return in FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018, with a specified final compliance deadline, pursuant to the State GST Act and Rules; the amendment takes effect from 10th September, 2018.

GSTR-3B filing requirement: taxpayers with newly obtained GSTIN must file returns electronically by the notified deadline.
A proviso inserted into prior Bihar GST notifications mandates that taxpayers who obtained GSTIN under notification S.O. 221 must furnish FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, and must do so on or before the notified final date; the amendment is effective from 10 September 2018.

Electronic filing requirement: GSTR-3B returns for specified new GSTIN holders must be submitted via the common portal by deadline.
Amendment requires that the return in FORM GSTR-3B for July 2017 to November 2018, by taxpayers who obtained GSTIN under S.O.-221 of August 2018, shall be furnished electronically through the common portal on or before the specified deadline of December 31, 2018, and the notification takes effect from September 10, 2018.

GST return filing requirement: specified taxpayers must electronically submit FORM GSTR-3B for the outstanding periods by a prescribed deadline.
Taxpayers who obtained GSTIN under the cited state finance notification must furnish FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, to be submitted on or before the 31st day of December, 2018.

GSTR-3B filing extension allows affected Odisha taxpayers to submit specified period returns electronically on the common portal.
The amendment requires taxpayers who obtained GSTIN under the specified state finance notification to furnish FORM GSTR-3B electronically via the common portal for the period from July of the initial GST year through November of the subsequent year, with electronic filing to be completed by the prescribed final date.

Return filing obligation requires electronic submission of specified-period GSTR-3B through common portal by specified deadline for late GSTIN registrants.
The amendment inserts a proviso requiring taxpayers who obtained GSTIN under the specified Odisha Finance Department notification to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, thereby fixing a final electronic filing deadline for those returns.

Extension of TRAN 1 filing: Commissioner may grant deadline relief on Council recommendation for portal technical failures, with TRAN 2 timeline adjusted.
A new sub rule permits the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN 1 for registered persons prevented from filing by technical difficulties on the common portal, subject to the outer date specified; those who file TRAN 1 under this extension may submit FORM GST TRAN 2 by the later deadline set. The Rules also expand a cross reference to add an additional enforcement provision.

Return filing procedure for small taxpayers requires quarterly GSTR-1 submissions with specified electronic filing exceptions.
Notification prescribes that registered persons below the notified aggregate turnover threshold shall furnish outward supply details in FORM GSTR-1 for specified quarters within prescribed deadlines, superseding earlier departmental notifications. It mandates electronic filing through the common portal for taxpayers in specified territories and for taxpayers obtaining GSTIN under a specified departmental instruction, and indicates that time limits for related monthly returns under the Act will be notified subsequently in the Official Gazette.

State GST reimbursement for eligible tourism units in Assam under a 10-year scheme tied to fixed capital investment.
Reimbursement of State GST is provided to eligible tourism units in Assam under the Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018. The scheme applies to a new tourism unit commencing commercial operation during 1 January 2018 to 31 December 2022 in a tourism location in Assam outside the Guwahati Municipal Corporation area, with minimum fixed capital investment of Rs. 100 lakhs. Eligible units may receive reimbursement of 50% of SGST on intra-State supplies, subject to a 10-year limit, a ceiling of 100% of fixed capital investment, and exclusion where other State reimbursement benefits have already been availed.

Dematerialisation requirement: unlisted public companies must issue securities only in dematerialised form and demat promoters' holdings before offers.
Unlisted public companies must issue securities only in dematerialised form, facilitate dematerialisation of existing securities, secure an ISIN for each security type, and ensure promoters', directors' and key managerial personnel holdings are dematerialised before any offer, buyback, bonus or rights issue. Companies must pay fees and maintain a multi year security deposit with depositories and registrars, comply with SEBI and depository regulations, and submit specified audit reports half yearly to the Registrar; defaults bar further offers until cleared.

Extension of GST TRAN-1 filing deadline allowed for affected registered persons due to portal issues.
The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not submit due to technical difficulties on the common portal, not beyond 31st March, 2019; and allows those filing under that extension to submit FORM GST TRAN-2 by 30th April, 2019. It also inserts the words "or section 125" after the words "of section 76" in rule 142(5).