Customs exchange rate update sets revised import and export rupee conversion rates for South African Rand effective mid-August.
The Central Board of Indirect Taxes and Customs, invoking powers under the Customs Act, substitutes the serial No.15 entry in Schedule I of Notification No.67/2018-Customs (N.T.) to revise the rupee conversion rates for the South African Rand, specifying distinct rates for imported goods and for export goods and making the amendment operative from the date stated.

Fixation of tariff values establishes benchmark customs valuation for specified imported commodities under amended tables.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification under section 14(2) of the Customs Act, 1962, fixing specific tariff values (in US dollars per metric tonne or per unit where indicated) for listed goods, including edible oils, brass scrap, poppy seeds, areca nuts, and specified gold and silver consignments, to serve as the valuation benchmarks for customs purposes.

Tax migration procedure for provisional ID holders: apply on portal, map new and old IDs, complete registration and generate certificate.
Specifies a special registration procedure for taxpayers who received a Provisional Identification Number but did not complete FORM GST REG-26 migration: taxpayers must furnish prescribed migration details to the jurisdictional nodal officer, apply on the common portal in FORM GST REG-01 after receiving an e mail from GSTN, and, after approval, submit the new GSTIN, access token, ARN and old GSTIN to GSTN for mapping; upon mapping taxpayers must use the old GSTIN for first time login to generate the registration certificate and are deemed registered with effect from the commencement date in the notification.

Extension of notification validity under Mizoram GST extends the operative period for specified state tax rate provisions.
Amendment substitutes the expiry date in Notification No. 8/2017 - State Tax (Rate) under the Mizoram GST Act, replacing the earlier specified date with a later one and thereby extending the operative period of the state tax rate notification based on the Governor's exercise of powers under section 11(1) and the Council's recommendation.

Extension of GSTR-1 due dates allows quarterly filing for small taxpayers, deferring monthly furnishing until notified.
Registered persons with aggregate turnover up to one and a half crore rupees may furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for July-September 2018, October-December 2018, and January-March 2019, by the respective cut off dates specified in the notification; time limits for related monthly returns for July 2018 to March 2019 will be notified later, and the notification is effective from 10th August 2018.

GSTR-3B filing deadline: monthly returns must be filed electronically by the twentieth day of the succeeding month.
The order requires FORM GSTR-3B to be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month from July 2018 to March 2019. It mandates that registered persons 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 date.

Quarterly GSTR-1 due dates set for small taxpayers to file outward supply returns by specified quarterly deadlines.
Notification prescribes quarterly filing deadlines for FORM GSTR-1 for registered persons below the specified aggregate turnover threshold for July 2018-March 2019, lists the quarters for which returns must be furnished, and provides that detailed special procedural rules for furnishing returns under the Puducherry Goods and Services Tax Act will be notified subsequently in the Official Gazette.

Corrigendum to customs notification updates tariff entries and amends specified tariff headings accordingly for clarity and accuracy.
A corrigendum to Notification No.58/2018-Customs directs two textual substitutions on page 5 of the original Gazette notification: in line 6 replace "106" with "106,107"; and in line 16 replace the tariff subheading "5702 20 20" with "5704 20 20". The instrument records administrative issuance by the Ministry of Finance, Department of Revenue, as G.S.R. 773 (E.) and is limited to correcting published text.

Appellate Authority for Advance Ruling constitution notified; state tax office forwarded the notification for administrative coordination.
A Government Notification dated 30th July 2018 constitutes the Nagaland Appellate Authority for Advance Ruling (AAAR) under the State GST framework. The Commissioner of State Taxes, Nagaland, forwarded that notification to the Chief Commissioner, Central GST & Customs, by letter dated 13th August 2018 for information and necessary administrative action, enclosing the notification to facilitate intergovernmental coordination on the AAAR's establishment.

Due date for GSTR-3B returns set monthly on twentieth day; tax liabilities must be discharged via electronic ledgers.
FORM GSTR-3B returns for 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, as applicable, not later than that filing deadline.

Due dates for GSTR-3B filings require electronic return submission and ledger-based tax payments by the prescribed monthly cut-off.
The Commissioner mandates electronic submission of Form GSTR-3B through the common portal by the twentieth day of the succeeding month for the specified period, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the return filing deadline.

Return filing deadline for FORM GSTR-3B set monthly; payment must be discharged via electronic ledgers by the filing due date.
The notification requires that FORM GSTR-3B for July 2018 through March 2019 be furnished electronically through the common portal by the twentieth day of the month following each tax period, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that filing due date.

Extension of GSTR-1 filing deadline to the 11th of the succeeding month for taxpayers above the prescribed turnover threshold.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is granted for registered persons whose aggregate turnover exceeds the prescribed threshold: for each month from July 2018 to March 2019, filing is permitted until the eleventh day of the month succeeding the relevant month. Time limits for furnishing related returns and reconciliation will be notified subsequently.

National Commission for Backward Classes established to investigate, advise and monitor safeguards and development measures for backward classes.
The amendment establishes the National Commission for Backward Classes with a President appointed Chairperson, Vice Chairperson and Members; empowers it to investigate, monitor and inquire into safeguards and complaints, to advise on socio economic development, to present reports and recommendations to the President for placement before legislatures, and grants it civil court like powers for its functions.

Designation change under Bihar GST: existing VAT officers appointed to corresponding GST designations; no additional monetary benefit.
Existing officers under the Bihar Value Added Tax Act, 2005 are appointed to corresponding designations under the Bihar Goods and Services Tax Act, 2017 as specified in a six-rank mapping; no additional monetary benefit shall be granted due to the change in nomenclature, and the change will commence on a date to be notified by the Commissioner, Commercial Taxes Department.

GSTR-3B filing deadline: monthly returns due by twentieth day; tax liabilities must be discharged from electronic ledgers.
Specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be filed electronically through the common portal on or before the twentieth day of the succeeding month, effective 10th August 2018. Registered persons furnishing FORM GSTR-3B must 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 date, subject to statutory payment provisions.

Quarterly GSTR 1 filing relief for small taxpayers grants extended due dates for specified quarterly periods under state GST.
Prescribes a special procedure allowing registered persons below the aggregate turnover threshold to furnish outward supply details in FORM GSTR 1 quarterly for July 2018-March 2019, with specified extended due dates for each quarter; indicates that time limits for furnishing details or returns for monthly periods within July 2018-March 2019 will be notified subsequently and that the notification is effective from its issue date.

Quarterly GSTR-1 deadlines set for eligible small taxpayers; due dates prescribed for specified quarters from July to March period.
Registered persons with aggregate turnover up to Rs. 1.5 crore must follow a special procedure to furnish outward supply details in Form GSTR 1 quarterly for July 2018-March 2019. The notification prescribes due dates: July-September 2018 by 31 October 2018; October-December 2018 by 31 January 2019; and January-March 2019 by 30 April 2019, and states that time limits for furnishing related monthly details or returns will be notified later.

GST migration procedure enables provisional ID holders to complete registration and obtain new GSTIN and registration certificate.
Special procedure allows taxpayers who received only a Provisional Identification Number and did not complete Form GST REG-26 to apply via Form GST REG-01 on the common portal. After approval GSTN issues an ARN, new GSTIN and access token; taxpayers must e-mail the new GSTIN, access token, ARN and old PID to GSTN to enable mapping of the new GSTIN to the old PID. Upon mapping taxpayers must use the old PID for first-time login to generate the Registration Certificate. Completion of the process results in registration deemed effective from 1 July 2017.

GST exemption extension under section 9(4) preserves temporary relief from tax liability beyond prior expiry.
Exemption from payment of tax under section 9(4) of the KSGST Act, 2017 is extended by S. R. O. No. 558/2018 through an amendment substituting the original expiry date in G. O. (P) No. 69/2017/TAXES (S. R. O. No. 367/2017), effected under the powers of sub section (1) of Section 11 of the Kerala State Goods and Services Tax Act, 2017, to continue the exemption in the public interest.