GST return filing requirement: GSTR-3B must be furnished electronically through the common portal within the prescribed extended timeline.
The amendment inserts a proviso into S.O. No.225 dated 10th August, 2018 directing that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal and establishing a final date for such electronic submission under the existing notification.

Extension of GSTR-3B filing deadline: returns to be furnished electronically via common portal by extended deadline.
The amendment inserts a proviso into the first paragraph of Notification No. KGST.CR.01/17-18 directing that the return in FORM GSTR-3B for July 2018 shall be furnished electronically through the common portal by the extended date, issued under section 168 of the Karnataka GST Act read with sub-rule (5) of rule 61 of the Karnataka GST Rules.

GSTR-3B filing extension for July 2018 return allowed through the common portal by 24 August 2018.
The amendment inserted a proviso extending the time for filing the July 2018 return in Form GSTR-3B. The return was to be furnished electronically through the common portal on or before 24 August 2018. The notification was issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017, on the recommendations of the Council.

Companies DIR-3 KYC deadline extended and new DIR-3-KYC form requires PAN, identity verification, and certifications.
The Rules amend the Companies (Appointment and Qualification of Directors) Rules, 2014 by extending the DIR-3 KYC filing deadline to 15 September 2018 and substituting a revised Form DIR-3 KYC. The substituted form requires mandatory director identification and contact details, PAN for Indian nationals, optional Aadhaar/passport/voter/driving licence details, OTP verification for mobile and email, residential address particulars, prescribed identity/address attachments, digital signature by the applicant, and certification by an engaged professional with attendant liability for false statements.

Recruitment rules for IEPF Authority set deputation, promotion and service conditions for specified posts with pay parity.
Establishes recruitment, classification, pay levels and service conditions for specified IEPF Authority posts; methods include direct recruitment, promotion, deputation and absorption with prescribed qualifications, skill tests and service-length requirements. Deputation appointments require public applications and selection committees; deputation tenures are generally three years subject to DoPT instructions and age limits. Pay, allowances, leave, accommodation and disciplinary modalities follow rules applicable to corresponding Central Government pay levels. Central Government may relax provisions and exemptions for marital disqualification may be granted where personal law permits.

Exemption for handicraft intra-state supplies reduces state GST rates for specified artisanal goods under tariff schedule.
Notification caps State GST on intra state supplies of specified handicraft goods by exempting so much SGST as exceeds the rate listed for each tariff heading in the Table; "handicraft goods" are defined as predominantly hand made items with ornamentation or distinctive aesthetic, artistic, ethnic or cultural features distinguishing them from mechanically produced goods. The Table enumerates tariff items, descriptions and corresponding capped SGST rates for a wide range of artisanal products.

Input tax credit restriction: refunds barred for specified goods received after the notified date and accumulated balances lapse.
Amendment disallows refund of unutilised input tax credit for specified goods where supplies are received on or after the effective date; accumulated input tax credit balances attributable to inward supplies received up to the day before the effective date, after utilization against tax liabilities through the preceding month, shall lapse.

GST schedule amendments expand exempted goods under state SGST, adding specified agricultural, sanitary and ritual items.
Amendments to the State GST Schedule, effective from 27th July, 2018, insert and substitute tariff entries to add specified plant materials (sal, siali, sisal leaves, sabai grass), vegetable materials for broom sticks, and reclassify de-oiled rice bran with an exemption. Additional entries cover deities of stone/marble/wood, goods made of specified leaves and sabai grass, khali dona, rupee notes or coins sold to central monetary authorities, branded coir pith compost subject to brand-rights conditions, sanitary towels and tampons, and rakhi excluding certain materials.

GST schedule amendments: revised tax classifications and rates take effect, altering goods' taxability and product-specific inclusions, substitutions, and omissions.
State GST schedules are amended by inserting, substituting and omitting specific tariff entries and descriptions across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), reallocating goods to different rate bands, adding product-specific inclusions and carve-outs (for example ethyl alcohol for blending with motor spirit, bamboo flooring, lithium-ion batteries, refrigerators, washing machines and specified parts), refining unit-value thresholds and descriptive qualifiers, and declaring the amendments effective from 27th July, 2018.

Definition of business clarified: government and local authority activities as public authorities excluded from business classification.
Clarifies that the term business shall not include any activity or transaction undertaken by the Central Government, the State Government or any local authority in which they are engaged as public authorities, by inserting this explanation into the relevant notification entry to exclude governmental public-authority functions from the meaning of business.

Exclusion of government activities from supply expanded to include union territories and municipal services, altering GST applicability.
Amendment extends the prior notification on activities not treated as supply to include entities of Union territories by inserting "or Union territory" after "State Government," and to cover services to Municipalities by inserting language after "Constitution." The changes alter the scope of non-supply treatment under the Andhra Pradesh GST framework and are effective from 27th July, 2018.

Reverse charge: services by individual Direct Selling Agents to banks and NBFCs now taxable on recipient under GST.
The notification adds services supplied by individual Direct Selling Agents (not being a body corporate, partnership or LLP) to a banking company or a non-banking financial company located in the taxable territory to the list of services taxable on a reverse charge basis, and inserts a definition of 'renting of immovable property' to include allowing access, occupation, use or similar arrangements with or without transfer of possession or control.

GST exemptions expanded for specified social, agricultural and government services, with new conditions and reconciliation rules.
Amendments to the Andhra Pradesh GST notification insert multiple Nil-tax entries and technical clarifications effective 27 July 2018. New exempt services include old age home services to residents up to a specified monthly consideration (inclusive of boarding, lodging and maintenance); electricity distribution works to a farmer's tube well for agricultural use; warehousing of minor forest produce; provident and pension fund administrative services to members; government guarantees to undertakings; FSSAI testing services to food business operators; artificial insemination of livestock (other than horses); services assigning royalty collection rights to ERCCs subject to reconciliation of GST exempted versus GST collected; and capped-membership fee services by certain non-profit bodies. Terminology and transitional years are also amended.

GST classification of food and transport services revised, redefining restaurant supplies, event catering, multimodal transport and e books.
Amendments redefine GST classification for supplies of food and drink by restaurants and institutional canteens-excluding certain lodging premises and distinguishing event based or occasional supplies-add specific provision for supplies by Indian Railways and its licensees, replace the term "declared tariff" with "value of supply", condition input tax credit in specified entries, define multimodal transportation and the multimodal transporter as principal under contract, and distinguish e books as a separate electronic supply within telecommunications, broadcasting and information services.

GSTR-3B filing deadline: July return must be filed electronically through the common portal by the specified deadline.
The notification amends an earlier Rajasthan GST notification by inserting a proviso requiring the GSTR-3B return for July 2018 to be furnished electronically through the common portal by the stipulated deadline, issued under the Rajasthan GST Act and Rules on the Commissioner's recommendation.

Extension of notification validity: deadline for specified GST provisions extended with deemed retrospective commencement and Council recommendation.
Amendment under Section 11(1) substitutes the earlier prescribed expiry date in prior departmental GST notifications with a new later date, and declares that this substitution is deemed to have come into force from an earlier specified commencement date, thereby providing retrospective effect to the extension.

DIR-3 KYC fee suspension: waiver period followed by reinstatement of a filing fee after the waiver expires.
Amendment substitutes the Annexure note for filing e-form DIR-3 KYC: no fee shall be chargeable for the current financial year up to 15th September, 2018, and a fee of Rs. 5000 shall be payable on or after 16th September, 2018; the rules take effect from publication in the Official Gazette.

Return filing deadline for GSTR-3B: July returns must be filed electronically through the common portal by the prescribed deadline.
The notification amends the earlier State Tax notification to require submission of the monthly return in FORM GSTR-3B for July 2018 electronically through the common portal, prescribing a specified filing deadline and making electronic submission via the centralized portal mandatory.

GSTR-3B filing requirement: July return must be submitted electronically via common portal by specified deadline.
Amendment to Notification No. 34/2018-State Tax adds a proviso requiring that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal, prescribing a final date for electronic filing under the Meghalaya Goods and Services Tax filing procedures.

Extension of GSTR-3B filing deadline: July returns may be filed electronically via common portal by 24 August.
The Commissioner of State Taxes amended Notification No-12/2018 to insert a proviso 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 extended date specified in the amendment, thereby extending the filing deadline for that month.