Extension of GSTR-3B filing deadline: return must be filed electronically through the common portal by the extended date.
The Commissioner inserts a proviso in the prior notification mandating that the return in FORM GSTR-3B for July 2018 shall be furnished electronically through the common portal on or before 24th August, 2018, thereby extending and prescribing electronic filing for that month under the Assam GST framework.

Return filing requirement: July return GSTR-3B must be filed electronically by the prescribed deadline on the common portal.
The Chief Commissioner amends the earlier notification to insert a proviso requiring that the FORM GSTR-3B for July 2018 be furnished electronically through the common portal on or before the specified deadline, exercising administrative amendment power under the Andhra Pradesh GST Act and Rules.

Customs notification amendment designates Karanja Terminal and excludes it from Raigad listing, altering territorial jurisdiction.
The Central Board of Indirect Taxes and Customs amends the earlier notification under section 4(1) of the Customs Act to insert the Karanja Terminal in Uran Taluka, Raigad District as a new item against serial number 7 in Table 2 and to exclude that terminal from the serial 9 listing by inserting exclusionary language after the reference to Raigad.

Customs duty exemption on relief imports: conditional relief for donated goods to flood affected recipients, subject to certification.
Exempts basic customs duty and integrated tax on First Schedule goods imported for donation for relief and rehabilitation of flood affected persons in Kerala, subject to certification on clearance documents that goods are donated free of cost, delivery to the Central Government, the Government of Kerala or approved relief agencies, and production of a District Magistrate certificate before the Deputy or Assistant Commissioner of Customs within six months or such extended period.

Return Filing Requirement: FORM GSTR-3B must be filed electronically through the common portal by the prescribed deadline.
Amendment inserts a proviso mandating electronic furnishing of the return in FORM GSTR-3B for the month of July, 2018 through the common portal on or before the specified deadline, made under the State Government's delegated powers under the Sikkim Goods and Services Tax Act and Rules, and modifying Notification No. 34/2018-State Tax dated 10th August, 2018.

GSTR-3B filing extension: July return must be filed electronically via common portal by 24 August.
The Commissioner inserts a proviso to Notification No. 34/2018 requiring that the return in FORM GSTR-3B for July 2018 be furnished electronically through the common portal on or before 24th August 2018, thereby extending the filing deadline and specifying electronic submission.

Extension of GSTR-3B filing deadline: July return may be filed electronically through the common portal by the notified extended date.
The Central Government amended Notification No. 34/2018 Central Tax (10th August 2018) by inserting a proviso allowing the return in FORM GSTR-3B for July 2018 to be furnished electronically through the common portal by the newly specified extended date, as published in Notification No. 35/2018 Central Tax dated 21st August, 2018.

Return Filing Deadline: GSTR-3B returns must be filed electronically each month with payment via electronic cash or credit ledgers.
Specifies that FORM GSTR-3B for each month from July, 2018 to March, 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the last date for furnishing the return. The specification is issued under statutory powers and is deemed effective from 10th August, 2018.

GSTR-1 quarterly filing: extended due dates for small registered persons to furnish outward supply details.
Notification prescribes a quarterly GSTR-1 filing procedure for registered persons with aggregate turnover up to 1.5 crore rupees, setting deadlines: July-September 2018 by 31 October 2018, October-December 2018 by 31 January 2019, and January-March 2019 by 30 April 2019; mandates subsequent notification of monthly filing time limits under sections 38(2) and 39(1) for July 2018-March 2019 and makes the notification effective from 10 August 2018.

Migration procedure enables taxpayers with provisional IDs to apply for GSTIN and map new and old identifiers for registration.
Allows taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to obtain a GSTIN by submitting prescribed details to the nodal officer, applying on the portal using FORM GST REG-01 after GSTN email, receiving ARN, new GSTIN and access token, and emailing the new GSTIN, access token, ARN and old GSTIN to GSTN for mapping and first-time login to generate the registration certificate.

Return Filing Obligation: electronic filing required for FORM GSTR-3B by the prescribed August deadline to comply.
The State Government inserted a proviso mandating that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal on or before the 24th August, 2018, thereby amending Notification No. 28/2018 (State Tax) to impose an explicit electronic filing obligation and deadline.

Import policy of biofuels restricted to non fuel purposes on Actual User basis, replacing prior free import entitlement.
Import policy for specified biofuel products is amended from 'Free' to 'Restricted', permitting importation only for non fuel purposes under an Actual User condition; this applies to ethyl alcohol (denatured), petroleum oils/preparations containing biodiesel, and biodiesel mixtures, aligning import controls with the National bio fuel policy and requiring end use verification.

Canalisation of beach sand minerals now mandates export through the State Trading Enterprise Indian Rare Earths Limited under new policy.
Specified Beach Sand Minerals comprising Rare Earth compounds (ilmenite, rutile, leucoxene, zircon, garnet, sillimanite and monazite) are canalised under State Trading Enterprise control and must be exported through Indian Rare Earths Limited, pursuant to a newly inserted entry in Chapter 26 of Schedule 2 of the ITC(HS) Classification. Other minerals in the chapter remain freely exportable except those notified as prescribed substances under the Atomic Energy Act.

Extension of return filing deadline for FORM GSTR-3B granted, allowing electronic submission within an extended compliance window.
Extension of the statutory timeline for furnishing the monthly return in FORM GSTR-3B is authorised by a state notification inserting a proviso to permit electronic submission of the specified monthly return through the common portal on or before the extended date, modifying a prior departmental notification to create a temporary, time-limited extension of the filing obligation for the month concerned.

Filing deadline for FORM GSTR-3B clarified: the monthly return must be furnished electronically by the prescribed deadline.
Amendment adds a proviso to Notification No. 11/2018 directing that the return in FORM GSTR-3B for the relevant month must be furnished electronically through the common portal on or before the prescribed deadline, thereby specifying the mode and timeline for that periodic return.

Screening Committee membership change designates a new Commissioner for anti profiteering oversight, effective immediately.
The notification amends Notification No. 1639 F.T. by substituting clause (b) to appoint Sri Bijoy Kumar Mallick, Commissioner, CGST & CX, Haldia, as a member of the West Bengal Screening Committee on anti profiteering; the amendment is effective immediately under the powers conferred by the West Bengal Goods and Services Tax Rules, 2017.

Appellate Authority for advance ruling expanded to include central and state tax commissioners to hear advance ruling appeals.
The State Government includes two officeholders in the Madhya Pradesh Appellate Authority for advance ruling to hear appeals against advance rulings: The Chief Commissioner, Central Tax as designated by the Board, and The Commissioner, State Tax, by departmental notification issued in the name of the Governor.

Handicraft goods tax exemption limits state tax on specified intra-state supplies at concessional rates.
Exemption is granted for intra-state supplies of specified handicraft goods under the Uttarakhand GST framework, limiting State tax to the rates stated in the notification's table. The term handicraft goods covers goods predominantly made by hand with distinctive aesthetic, artistic, ethnic or culturally attached features and clear difference from mechanically produced goods. The notification lists numerous handicraft articles by tariff heading and prescribes concessional rates for each, and it takes effect from 27 July 2018.

Input tax credit lapse for specified goods excludes post-August supplies and ends unused balance after July 2018.
Input tax credit accumulated on supplies received on or after 1 August 2018 was excluded from the notification for the specified goods. For those goods, the unutilised balance of accumulated input tax credit remaining after payment of tax up to July 2018, in respect of inward supplies received up to 31 July 2018, was directed to lapse.

GST exemption entries expanded for sal leaves, de-oiled rice bran, sanitary products, rakhi, and other specified goods.
GST exemption entries under the Uttarakhand State notification were amended by inserting sal leaves, siali leaves, sisal leaves and sabai grass; vegetable materials for broom sticks; deities made of stone, marble or wood; khali dona and related goods; sanitary towels, sanitary napkins and tampons; and rakhi other than Chapter 71 goods. The notification also substituted entries for de-oiled rice bran, rupee notes or coins sold to the Reserve Bank of India or the Government of India, and coir pith compost subject to brand-related conditions.