Waiver of late fee under GST allows cancellation of portal levied penalties for specified return filings.
Waiver of late fee under Section 47 is ordered, invoking Section 128, to cancel late fee liability for three categories: (i) persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the portal after ARN generation; (ii) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 and 23 January 2018.

Late fee waiver for specified GST return filers to correct portal submission and erroneous levy issues.
Waiver of late fee under the Karnataka GST Act for specified taxpayers relating to FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6: registered persons who submitted but did not file GSTR-3B for October 2017 after generating an ARN; registered persons who filed 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 GSTR-6 filings between 1 January 2018 and 23 January 2018.

Extension of time for making FORM GST ITC-01 declaration for taxpayers who filed FORM GST-CMP-04 in March.
The time limit for making the declaration in FORM GST ITC-01 is extended for registered persons who filed an application in FORM GST-CMP-04 between 2 March 2018 and 31 March 2018; the extension is for thirty days from the date of publication of the notification, issued under the Karnataka Goods and Services Tax Act, 2017 and rule 40(1)(b) of the Karnataka GST Rules, 2017.

Extension of time for GST ITC-04 declarations; deadline extended for job work related dispatches and receipts.
The notification extends the time limit for making the FORM GST ITC-04 declaration for goods dispatched to, received from, or transferred between job workers for the period July 2017-June 2018, and supersedes an earlier notification while preserving prior actions, thereby postponing the filing deadline for those job work related declarations.

Commencement of section 52: appointed to come into force on 1 October 2018 under Punjab GST Act notification.
Under the authority of subsection (3) of section 1 of the Punjab Goods and Services Tax Act, 2017, the Governor by notification designates the 1st day of October, 2018 as the date on which section 52 of the Act shall come into force.

Commencement of Section 51 under Punjab GST Act applies to government-controlled authorities, societies and public sector undertakings upon notification.
The Governor notifies a commencement date in October 2018 for section 51 of the Punjab GST Act, superseding the earlier October 2017 notification, and prescribes that section 51 will apply to authorities or boards with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings, subject to preservation of prior actions.

Reconciliation Statement requirement: auditors must reconcile audited financials with annual GST return and certify liabilities.
The amendment inserts FORM GSTR-9C requiring a GSTIN-specific reconciliation of audited annual financial statements with the annual return (GSTR-9), covering turnover, taxable turnover, tax liability and payments, and Input Tax Credit, with specified adjustment heads, reasons for unreconciled differences, auditor recommendations on additional liabilities, and certification templates for auditor sign-off.

GSTR-1 furnishing deadline: quarterly returns for taxpayers in Mahe for July-September 2018 must be filed electronically by 15 November.
The notification amends a prior government order to require that registered persons whose principal place of business is in Mahe must furnish FORM GSTR-1 for the quarter July-September 2018 electronically through the common portal on or before 15 November 2018, issued under the Puducherry GST Act.

Erratum correcting Authority for Advance Ruling membership; designation updated to show full additional charge for Joint Commissioner.
Erratum corrects the notified composition of the Authority for Advance Ruling by amending a departmental notification to state that the Joint Commissioner (Enforcement), Inter State Investigation Cell, Chennai holds the post in Full Additional Charge, thereby clarifying the officer's administrative designation in the earlier notification.

Quarterly GSTR-1 filing for small taxpayers set with specified deadlines for outward supplies reporting.
Notifies registered persons with aggregate turnover up to 1.5 crore rupees to furnish outward supply details in FORM GSTR-1 on a quarterly basis for July 2018-March 2019, prescribing deadlines: July-September by 31 October, October-December by 31 January, and January-March by 30 April; invokes section 148 and references filing under section 38(2) and section 39(1), with monthly time limits for that period to be notified later in the Official Gazette.

Corrigendum to Government Notification updates the cited amendment reference and specifies the amending notification details.
Corrigendum replaces the phrase "dated 30th June, 2017 namely:-" in the earlier Government Notification with wording that records the original date and additionally cites the amending notification number, its date, and its Official Gazette publication details.

Extension of deadline under GST notification extends prescribed compliance period and gives the amendment retrospective effect.
Amendment to a prior GST notification replaces the previously specified deadline with a new later deadline, extending the period set by the earlier SRO; the amendment is made under the Jammu and Kashmir Goods and Services Tax Act, 2017, stated to be in the public interest on Council recommendation, and is declared to have effect from an earlier commencement date.

GST amendment expands exempted goods list, adding artisanal materials, sanitary products, and branded compost with conditions.
Amendment to the Jammu and Kashmir GST rate notification inserts specified tariff entries and substitutes others to expand treated goods, including sal and similar leaves, materials for broom manufacture, Khali Dona and leaf-made goods, deities of stone/marble/wood, sanitary towels and tampons, rupee notes/coins sold to the Reserve Bank or Government, coir pith compost limited to non-unit-container product bearing a registered or enforceable brand right, and substituted entry for de-oiled rice bran with an explanatory saving; amendments deemed effective from the twenty-seventh day of July.

GST rate amendments revise schedule classifications and rates, inserting and omitting tariff entries with retrospective effect.
Amendments revise the Jammu and Kashmir GST rate schedules by inserting, substituting and omitting tariff entries and descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding specific goods and qualifications (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, lithium ion batteries and various household and vehicle items), refining descriptions and exclusions, and adjusting thresholds; the changes are effective from 27th July, 2018.

Definition of business clarified to exclude activities of governments acting as public authorities, altering GST applicability.
The notification inserts an Explanation clarifying that, for the relevant item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; the State exercised its delegated amendment power and declared the insertion to have effect from the stated commencement date to clarify scope and applicability of the earlier SRO.

Services by Individual Direct Selling Agents to banks and NBFCs specified in GST rate notification; renting of immovable property defined.
The Jammu & Kashmir GST rate notification is amended to insert an entry covering services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships, or LLPs) to banking companies or non-banking financial companies located in the taxable territory, and to add an Explanation defining "renting of immovable property" to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control. The amendment is deemed effective from 27 July 2018.

GST exemption for specified social and public services expanded, covering old-age homes, agricultural electrification, welfare and certain government services.
Amendments to SRO-GST-12 add multiple GST exemptions: services by qualifying old age homes subject to a monthly cap inclusive of boarding and maintenance; construction of electricity distribution to a farmer's tube well for agricultural use; warehousing of minor forest produce; PF and NPS administrative services to members; government loan guarantee services to undertakings or PSUs; FSSAI testing of food samples; artificial insemination of livestock; ERCC assignment-of-rights with a reconciliation limit on exemption; and capped membership-fee exemptions for non-profit bodies. Effective 27 July 2018.

GST rate changes for restaurant food, e books, event supplies and multimodal transport with revised conditions and definitions.
The notification amends SRO GST 11 to revise classifications and tax rates: restaurant and similar supplies (including specified institutional canteens) and e books are taxed at 2.5% provided input tax credit on goods and services used has not been taken; event based supplies at exhibitions, conferences and marriage halls attract 9%; multimodal transportation is defined with a specified rate and related definitions; telecommunications and other information services are taxed at 9%. The term "declared tariff" is replaced by "value of supply" and the amendments are effective from 27 July 2018.

Inclusion of Union territory expands the 'State Government' reference in the Jammu and Kashmir GST notification, applied retrospectively.
Amendment inserts the words "or Union territory" after "State Government" in SRO-GST-14 (dated 08-07-2017), thereby expanding the reference to include Union territories alongside the State Government for purposes of the Jammu and Kashmir GST notification; the amendment is promulgated under the statutory taxation power and made effective retrospectively from a specified date in July 2018.

Input tax credit restriction limits credit on specified goods and causes unutilised balances to lapse after the cutoff.
The amendment inserts a proviso excluding accumulated input tax credit on inward supplies of specified goods received on or after the stated cutoff from the earlier notification, and provides that accumulated input tax credit unutilised after payment of tax for and up to the month preceding the cutoff, on supplies received up to that preceding month, shall lapse.