GST return filing deadline extended by proviso for electronic GSTR-3B submission through the common portal.
Electronic filing of the return in FORM GSTR-3B for the month of July, 2018 was prescribed through the common portal, and the amendment inserted a proviso fixing the due date for furnishing that return on or before 24 August 2018. The notification was issued in exercise of the powers under the Uttarakhand Goods and Services Tax Act, 2017, read with the relevant rule governing return filing, and operated as a specific modification to the earlier notification on the same subject.

Research deduction approval for a university institution requires exclusive-use of donations, audited research accounts and annual disclosures.
Approval is granted to M/s C.B.C.I. Society for Medical Education, Bengaluru as a university/college engaged in scientific, social science or statistical research from assessment year 2018-2019, subject to conditions that receipts be used exclusively for research conducted by faculty or students, separate books of account be maintained and audited with the audit report and a certified statement of donations furnished to tax authorities by the return due date, and that annual disclosures on research activities, publications, patents and planned projects with financial allocations be submitted; approval may be withdrawn for non compliance or cessation of genuine research.

Status holder export entitlement now tied to average annual export realization; free supplies excluded from export incentives.
Status holders may export freely exportable items on a free of cost basis subject to categorywise annual limits measured as a percentage of average annual export realisation during the preceding three licensing years: a standard cap for most exporters, a lower-of amount or percentage cap for Gems and Jewellery and Articles of Gold and precious metals exporters, and an elevated cap for pharmaceutical supplies to international and government health programmes. Such free supplies are ineligible for Duty Drawback or any other export incentives.

Notification corrections adjust clause and sub-clause numbering and textual errors in state tax rate notification.
Corrigendum reassigns sub-clause numbering in clause (1), shifting sub-clauses (iv)-(ix) to (iii)-(viii), and corrects textual errors: 'mde' to 'made' after 'Deities', removes an extraneous punctuation before '114B' and adds commas after 'rope', and prescribes the symbol ':-' to follow 'namely'.

Tax notification corrigendum updates wording, punctuation and clause numbering in GST rate schedule to clarify tariff terms.
Corrigendum to the State GST rate notification makes specified textual insertions, substitutions and renumbering: insert "mirror" before "Polished" in clause (A)(ii); insert "namely:-" after "inserted," in clause (A)(iii); redesignate clause (B) sub clauses so (iv) (v) and (v) (vi); in clause (B) sub clause (vi) replace "after" with "for" and "195" with "195A"; and in clause (B) sub clause (viii) replace "231" with "231A".

GSTR-1 filing deadline for Kodagu-registered taxpayers requires electronic submission by the November deadline for the July-September quarter.
The Government of Karnataka inserts a proviso requiring that FORM GSTR-1 for the quarter July-September 2018, for registered persons whose principal place of business is in Kodagu district, be furnished electronically through the common portal on or before 15th November, 2018.

Anti-dumping duty corrigendum corrects tariff classification, replacing an HS subheading to amend the official notification.
Corrigendum to Notification No. 40/2018-Customs (ADD) dated 20th August 2018 (G.S.R. 787(E)) replaces a tariff subheading in the notified entry, directing that the specified line should read with the corrected HS subheading sequence, thereby amending the text of the earlier anti-dumping customs notification.

Return filing extension for GSTR-3B in Mahe allows delayed electronic submission through the common portal.
The Commissioner of State Tax inserted a proviso amending a prior notification to extend the filing deadlines for FORM GSTR-3B for registered persons whose principal place of business is in Mahe, Puducherry. Those returns for the specified months are to be furnished electronically through the common portal by the revised dates stated in the proviso, thereby adjusting procedural timelines and confirming territorial applicability for electronic submission.

Return Filing Deadline for GSTR-3B clarified; July return to be filed electronically by specified deadline.
An additional proviso requires that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal on or before the specified deadline.

Anti-dumping provisional assessment applied to imports from a new shipper pending review, with guarantees to secure duty liability.
Imports of specified jute products from Bangladesh and Nepal were found dumped and injurious to the domestic industry, prompting continuation of anti-dumping measures; a new shipper review was requested by M/s Aziz Fibres Limited. Pending that review, imports by that exporter from Bangladesh are subject to provisional assessment, which may be secured by customs guarantees to cover any retrospective anti-dumping duty, and importers will be liable to pay any duty recommended on completion of the review from its initiation.

Anti-dumping provisional assessment on jute imports pending new shipper review, with guarantee and retrospective liability.
Subject jute products from Bangladesh and Nepal were found dumped and injurious, prompting a continued anti-dumping duty and a new shipper review for specific exporter/producer parties. Pending the review, exports by the named parties are subject to provisional assessment, which may be secured by a customs officer approved guarantee to cover any retrospective duty; if the review recommends anti-dumping duty, importers will be liable for such duty from the review initiation date.

Quarterly GSTR-1 filing deadline set for specified Kerala, Kodagu and Mahe taxpayers via the common portal.
The notification amends a prior GST notification to require that registered persons in Kerala, those with principal places of business in Kodagu district (Karnataka), and those in Mahe (Puducherry) must furnish FORM GSTR-1 for the July-September 2018 quarter electronically through the common portal by the prescribed deadline.

Form GSTR-1 filing deadlines extended for specified Kerala, Kodagu and Mahe taxpayers for specified months.
The amendment mandates electronic furnishing of FORM GSTR-1 for July and August 2018 through the common portal by specified deadlines in October 2018 for registered persons in Kerala, registered persons with principal place of business in Kodagu district (Karnataka), and registered persons with principal place of business in Mahe (Puducherry), by inserting a proviso into the earlier notification under the CGST Act.

Extension of GSTR-3B filing deadlines: specified taxpayers in Kerala, Kodagu and Mahe given additional time to file.
The amendment mandates that returns in FORM GSTR-3B for July and August 2018 for registered persons in Kerala, registered persons whose principal place of business is in Kodagu district (Karnataka), and registered persons whose principal place of business is in Mahe (Puducherry) shall be furnished electronically through the common portal by the specified extended dates in October 2018.

Furnishing return in FORM GSTR-3B required electronically by specified monthly deadline; payment to be debited from electronic ledgers.
Returns in FORM GSTR-3B for July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing deadline and subject to the Act's provisions governing ledger utilisation.

Quarterly GSTR-1 filing deadlines set for small taxpayers; monthly return timelines to be notified soon.
Designates registered persons with aggregate turnover up to 1.5 crore as a class to follow a special quarterly procedure for furnishing outward supply details in FORM GSTR-1 for July 2018-March 2019, and sets quarterly filing deadlines: 31 October 2018, 31 January 2019 and 30 April 2019; further time limits under section 38(2) and section 39(1) will be notified.

GSTR-3B return deadline requires electronic filing through the common portal for the specified monthly return.
The amendment mandates electronic submission of FORM GSTR-3B for the month of July 2018 through the common portal by a specified deadline, inserted as a proviso into the first paragraph of the earlier notification and issued under the Odisha GST Act and Rules on the Commissioner's recommendation.

Return filing deadline extended for GSTR-3B, permitting electronic submission through the common portal by the revised date.
The Commissioner of State Tax, Puducherry, amended a prior notification to provide that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal on or before the 24th August, 2018.

Extended filing deadline for GSTR-3B: July return may be filed electronically by the revised August due date.
The Commissioner of State Tax, Maharashtra, amended a prior notification to insert a proviso extending the deadline for furnishing FORM GSTR-3B for July 2018; the return must be furnished electronically through the common portal on or before 24th August 2018.

Extension of filing deadline: GSTR-3B returns may be filed electronically by the newly prescribed extended due date.
The State Government amended a prior notification to insert a proviso extending the filing deadline for FORM GSTR-3B for the specified month, directing that the return be furnished electronically through the common portal by the newly prescribed date as published in the Gazette.