GSTR-3B return filing deadlines specified; returns must be furnished electronically through the common portal within prescribed extensions.
An amendment inserts a proviso requiring that the return in form GSTR-3B for the months of July 2018 and August 2018 shall be furnished electronically through the common portal by the prescribed extended dates, thereby directing taxpayers to use the common portal for those periods.

Tariff value fixation sets customs reference rates for edible oils, metals and specified agricultural imports.
Amendment to the customs non-tariff notification replaces TABLE-1, TABLE-2 and TABLE-3 to fix tariff value reference rates in US dollars for specified imports: edible oils (Crude and RBD palm oil, palmolein, crude soybean oil), Brass Scrap (all grades), poppy seeds, Areca nuts, and prescribed reference prices for gold and silver when specific notification entry benefits are availed.

Return filing deadline extended: electronic GSTR-3B returns now due by twentieth day following each specified month.
FORM GSTR-3B returns for the months July 2018 through March 2019 must be furnished electronically via the common portal on or before the twentieth day of the succeeding month, and corresponding tax liabilities including tax, interest, penalty and fees must be discharged by debiting the electronic cash or electronic credit ledger not later than that deadline; the notification is effective from the tenth of August, 2018.

FCRA-covered activities require statutory registration, barring parallel office-establishment permission and invalidating approvals obtained through false declarations.
Entities seeking to establish branch, liaison, project or other offices in India must not seek permission under the foreign-exchange establishment framework if they undertake activities covered by the Foreign Contribution (Regulation) Act, 2010; they must instead obtain registration under that Act. Form FNC requires a declaration that no such activities will be undertaken. Misrepresentation or false information makes the approval void ab initio and results in withdrawal without further notice.

Return timing requirement: monthly GSTR-3B returns filed on portal and tax liabilities discharged from electronic ledgers.
Registered persons must furnish FORM GSTR-3B electronically through the common portal by the prescribed filing deadline and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing deadline, subject to the provisions of Section 49 of the Act.

Fair market value of inventory defined for conversion to capital asset under amended income-tax rules, clarifying valuation methods.
Amendments specify that audited balance-sheets as drawn up on the valuation date must be used for valuation documentation, and establish that fair market value, when inventory is converted to a capital asset, is: stamp-duty value for immovable property; the prescribed valuation method for jewellery, art and specified securities; and otherwise the open-market sale price on the conversion date.

Tax exemption eligibility under section 10(22B): Press Trust of India designated as news agency subject to income-use conditions.
Central Government designates The Press Trust of India Limited as a qualifying news agency under section 10(22B), conditioned on applying or accumulating its income solely for collection and distribution of news and not distributing income to its members.

Import restriction on peas imposed, limiting imports of specified pea types under the foreign trade policy framework.
Import of peas classified under Exim Code 0713 10 00 (including Yellow peas, Green peas, Dun peas and Kaspa peas) is declared "Restricted" by amendment to ITC (HS) 2017, Schedule I (Import Policy), issued under the Foreign Trade Policy and the enabling statutory provision, thereby placing the specified pea classifications on the restricted import list for the period set out in the notification.

Downstream investment notification: new 30 day filing requirements for Form DI and Form InVi after allotment or unit issuance.
Amendments to Regulation 13 delete clause (1) of sub regulation 13.1 and replace clause (11) to require notification of Downstream Investment to the government Secretariat within 30 days, even if capital instruments are not allotted, and to specify investment modality. They require filing Form DI with the central banking authority within 30 days from allotment of capital instruments for downstream investments deemed indirect foreign investment, and require filing Form InVi within 30 days from issue of units by investment vehicles issued to persons resident outside India.

Disposal of perishable seized goods: authorised immediate disposal where hazard, depreciation or storage risks apply under SGST rules.
Immediate disposal is authorised for specified classes of goods seized under the State GST regime when their perishable or hazardous nature, rapid depreciation, storage constraints or other considerations render retention impracticable; a schedule lists illustrative categories such as hygroscopic substances, raw hides, periodicals, certain combustibles, batteries, petroleum products, dangerous drugs, bulk drugs, pharmaceuticals, fireworks, protected timbers and broadly taxable goods prone to rapid deterioration. Goods provisionally released on bond but not collected within one month of bond execution are likewise eligible for disposal by the proper officer.

Kerala GST rules amended: unique enrolment for multi state transporters, inverted duty refund formula, and Consumer Welfare Fund provisions.
The Rules amend Kerala GST procedures to introduce a unique common enrolment number for multi state transporters via FORM GST ENR 02; prescribe a formula and definitions for refunds due to inverted duty structure; require inward supplies be received against tax invoices for certain claims; and establish a Consumer Welfare Fund with specified funding, CAG audit, a Standing Committee empowered to evaluate applications, make grants, require audits and recover misused funds. The amendments also standardise anti profiteering nomenclature and empower the Authority to order price reductions, refunds with interest, deposits to consumer funds, penalties and cancellation of registration.

Extension of GSTR-1 filing deadline grants specified small taxpayers additional quarterly submission timeframes and deadlines.
Extension of filing due dates for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, requiring them to follow a special quarterly procedure and prescribing deadlines: July-September 2018 by 31 October 2018; October-December 2018 by 31 January 2019; January-March 2019 by 30 April 2019, with retrospective effect from 10 August 2018.

Special GST migration procedure enables provisional ID holders to complete registration and obtain a permanent GSTIN upon mapping.
Prescribes a special migration procedure for taxpayers with only a Provisional Identification Number to obtain a permanent GSTIN: furnish prescribed details to the jurisdictional nodal officer, apply in FORM GST REG-01 on the common portal after receiving GSTN e-mail, obtain ARN, new GSTIN and access token upon approval, submit mapping information (new GSTIN, access token, ARN and old GSTIN/PID) to GSTN for mapping, and perform first-time login with the old PID to generate the Registration Certificate.

Import restriction withdrawal on peas removes the prior temporary import curbs, restoring the standard import policy framework.
The Directorate General of Foreign Trade has withdrawn Notification No.15 dated 02.07.2018 that had extended restrictions on the import of peas under the ITC (HS) import schedule; the withdrawal follows compliance with judicial directions and removes the temporary extension of import controls so that import policy for peas reverts to the position applicable under the existing schedule.

Common Adjudicating Authority appointment reallocates adjudicatory powers to specified officers for customs show cause notices.
The Director General, Revenue Intelligence appoints specified officers to act as a Common Adjudicating Authority, empowering them to exercise the powers and discharge the duties of the officers listed in the Table for adjudication of the show cause notices identified against the named noticees, thereby substituting the appointed officers as the competent authorities to proceed with those adjudications.

GSTR-1 due dates extended for a specified district; July and August returns must be filed electronically by stipulated October deadlines.
The notification amends a prior notification to require registered persons whose principal place of business is in the specified district to furnish FORM GSTR-1 electronically through the common portal for July 2018 and August 2018 by the respective October deadlines set for those months.

GSTR-3B filing extension granted for returns of specified months for registered persons in Kodagu district, with revised electronic portal deadlines.
The notification amends an earlier Karnataka SGST notification to insert a proviso allowing an extension to furnish FORM GSTR-3B returns for two specified months by registered persons whose principal place of business is in Kodagu district; the returns must be furnished electronically through the common portal by the revised deadlines specified in the proviso. The amendment is made under the Karnataka GST Act and rules as a further modification of prior August 2018 notifications.

Import policy for petroleum bitumen and other petroleum residues restored to free import after corrigendum.
The DGFT corrigendum removes HS codes 2713 20 00 and 2713 90 00 from Notification No.25/2015-2020 and restores their import policy to 'Free', on the ground that these codes are not petcoke; the amendment is issued under powers under the FT (D&R) Act and the Foreign Trade Policy.

Export restrictions on biofuels: licenses required for export solely for non fuel purposes under amended policy.
Amends Chapter 27 of ITC (HS) Schedule 2 to change specified biofuel tariff lines from Free to Restricted, permitting export only under license and solely for non fuel purposes. Affected items include denatured ethyl alcohol, petroleum oils and preparations containing biodiesel (excluding waste oils), and biodiesel and mixtures thereof, aligning export controls with the National Policy on Biofuels.

Electronic filing requirement for GSTR-3B imposed, mandating submission via common portal within the extended deadline.
Amendment mandates electronic submission of the FORM GSTR-3B return for the specified tax period by inserting a proviso into the earlier State Tax notification, requiring that the return be furnished electronically through the common portal by the prescribed extended deadline; the amendment is issued under statutory rule-making powers and is stated to operate with retrospective effect from the specified effective date.