Extension of GSTR-1 filing deadline: specified registered persons granted extended timelines for prior GST monthly filings.
The notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover above the prescribed threshold, superseding earlier state notifications. Deadlines for initial months are extended to a specified later date, subsequent months' filings are due by the eleventh day of the succeeding month, and a further extended deadline applies to taxpayers who obtained GSTIN under a specified state notification. Time limits for returns under sections 38(2) and 39(1) will be notified subsequently in the Official Gazette.

Extension of time for GST ITC-01 declaration granted to CMP-04 applicants to file after notification publication.
Extension of time is granted for making the declaration in FORM GST ITC-01 by registered persons who filed FORM GST-CMP 04 between the 2nd and the 31st day of March, 2018; the period is extended for thirty days from the date of publication of the notification in the Official Gazette under the enabling provisions of the Odisha GST Act and Rules.

Extension of time for GST ITC-04 applications extended for goods moved to or from job workers during the relevant period.
Extension of time granted for filing declarations in FORM GST ITC-04 relating to goods dispatched to, received from, or transferred between job workers for the period July 2017 to June 2018, with the time limit extended until the 30th day of September, 2018.

Waiver of late fee: Bihar waives late fees for specified GSTR-3B, GSTR-4 and GSTR-6 filing anomalies.
Waives the late fee under the Bihar GST framework for specified taxpayers: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generating the application reference number; registered persons 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. Effective 4th September 2018.

GST amendment: cancellation proceedings dropped when taxpayer files pending returns and pays tax with interest and late fee.
The amendment adds a proviso to permit the proper officer to drop cancellation proceedings where the taxpayer files all pending returns and pays tax with interest and late fee, and substitutes FORM GST-REG 20 to record such orders; it also clarifies input tax credit entitlement where key invoice particulars are present, revises the definition of Adjusted Total Turnover, tightens refund eligibility for export-related integrated tax, updates e-waybill documentary requirements for imports, and substitutes/introduces FORM ITC-04, FORM GSTR-9 and GSTR-9A with detailed reporting instructions.

Extension of time for Form GST ITC-04 declarations for job-worker transactions granted, permitting late filing until specified deadline.
The Commissioner extends the filing deadline for declarations in FORM GST ITC-04 concerning goods dispatched to, received from, or transferred between job workers for the period July 2017 to June 2018, under powers conferred by the Punjab GST Act and Rules, with preservation of actions taken before the supersession.

Extension of time for FORM GST ITC-01 filing granted, giving eligible registrants an additional thirty-day compliance period.
Extension of time granted for making declaration in FORM GST ITC-01 by registered persons who filed FORM GST-CMP-04 within the specified filing window, authorising an additional thirty-day period for submission measured from publication of the notification in the Official Gazette and relying on powers under the Punjab Goods and Services Tax Act and applicable rules.

R.F.I.D. Tag requirement: transporters must tag vehicles and map tags to the E-way bill system before movement.
Notification requires transporters carrying goods for which FORM GST EWB-01 must be furnished electronically to obtain an R.F.I.D. Tag, embed it on the vehicle windscreen, and map the tag to the E-way bill system under the authority of sub-rule (4) of rule 138A of the Uttar Pradesh GST Rules, as an administrative obligation within the State.

GSTR 3B filing requirement mandates affected taxpayers to submit past-period returns electronically via the common portal by a fixed deadline.
Taxpayers who obtained a Goods and Services Tax Identification Number (GSTIN) pursuant to the State notification dated 6th August, 2018 must furnish the return in FORM GSTR 3B for the period July 2017 to November 2018 electronically through the common portal on or before 31st December, 2018.

GSTR-3B filing requirement: taxpayers newly registered under the state notification must file July-November returns electronically by the December deadline.
The amendment inserts a proviso that returns in FORM GSTR-3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under the Tamil Nadu Government notification of August 6, 2018, shall be furnished electronically through the common portal on or before the prescribed deadline; the amendment takes effect from the notification's commencement date.

GSTR-3B filing requirement: taxpayers with state GSTIN must electronically submit past-period returns by the prescribed deadline.
The proviso requires that the return in FORM GSTR-3B for the period July 2017 to November 2018 by taxpayers who obtained GSTIN under the Tamil Nadu Commercial Taxes notification of August 2018 shall be furnished electronically through the common portal and completed by the deadline specified in the proviso.

De-notification of SEZ land reduces notified area under SEZ Act after central approval and state concurrence.
De-notification of 4.81 hectares from a sector-specific Special Economic Zone for IT/ITES at Outer Ring Road, Devarabeesanhalli, Bengaluru is effected under the Special Economic Zones Act and rule 8 of the Rules. The Central Government, after receiving a developer proposal, State Government approval and the Development Commissioner's recommendation, is satisfied that statutory conditions are fulfilled and therefore deletes specified survey-numbered parcels, stating the removed area and the revised total SEZ area.

Authority name change: Director General of Anti-profiteering replaces Director General of Safeguards across specified GST rules.
The Uttar Pradesh GST (Nineteenth Amendment) Rules, 2018 substitute references to Director General of Safeguards with Director General of Anti-profiteering in rule 129 and in rules 130-133 (including relevant sub rules), effecting an administrative renaming of the enforcement authority under the enabling provisions of the State GST Act and General Clauses Act, with the amendment notified as having the stated commencement.

Extended filing deadline for GSTR-1 allows small taxpayers to furnish quarterly outward supply details under special procedure.
Registered persons below the aggregate turnover threshold may follow a special procedure to furnish outward supply details in Form GSTR-1 on a quarterly basis, with prescribed extended deadlines for each quarter; time limits for monthly furnishing for the specified months will be notified subsequently in the Official Gazette, and the notification is effective from the stated commencement date.

Selection Committee term extension expands the allowable timeframe for preparing the panel of names under competition rules.
The amendment replaces the specified timeframe in rule 4(3) of the Competition Commission of India (Term of the Selection Committee and the manner of selection of panel of names) Rules, 2008, extending the period allowed for the Selection Committee to complete its process and prepare the panel of names. It is issued by the Central Government under the Competition Act and comes into force on its publication in the Official Gazette.

Selection Committee term extended to lengthen panel selection period under the Competition Act, amending timing for selection.
The amendment extends the timeframe in rule 4(3) of the 2008 Selection Committee rules, lengthening the period within which the Selection Committee must complete preparation of the panel of names; the change is made under the Competition Act and comes into force on publication in the Official Gazette.

Special GSTIN registration procedure allowed provisional taxpayers to migrate through prescribed details, approval, and GSTN mapping.
Special procedure was prescribed for taxpayers who had received only a Provisional Identification Number and had not filed complete FORM GST REG-26, enabling them to apply for GSTIN by furnishing specified details, applying in FORM GST REG-01, and following the GSTN mapping process. After approval, they were to receive a new GSTIN, access token, and ARN, then send those particulars to GSTN for mapping with the old GSTIN and complete first-time login for generation of the registration certificate. Such taxpayers were deemed to have been registered with effect from 1 July 2017.

GST exemption notification amendment extends the specified expiry date under the Uttarakhand State tax framework.
The Uttarakhand Government amended an earlier GST exemption notification under section 11 of the Uttarakhand Goods and Services Tax Act, 2017. The amendment substitutes the specified terminal date in the notification, extending the expiry reference from 30 September 2018 to 30 September 2019. This is an administrative amendment within the State GST exemption framework.

Exchange rate determination: statutory conversion rates prescribed for import and export goods, superseding the prior notification.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, prescribes distinct conversion rates for listed foreign currencies for valuation of imported and export goods, effective from the stated date; the notification supersedes the earlier board notification but does not affect prior actions under it, with operative rates set out in Schedule I and Schedule II.

Anti-dumping duty discontinuation on graphite electrodes after mid term review finds no likelihood of dumping or material injury.
The Central Government, exercising powers under sub sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 read with rules 18, 20 and 23 of the Customs Tariff Rules, 1995, hereby rescinds Notification No. 04/2015 Customs (ADD) imposing anti dumping duty on imports of Graphite Electrodes originating in or exported from China PR, except as respects things done or omitted before such rescission, following the Designated Authority's mid term review findings that continuance of duty is not warranted.