Reverse Charge Mechanism: recipient liable to pay GST on intra State Priority Sector Lending Certificates.
State GST on Priority Sector Lending Certificates is to be paid under the Reverse Charge Mechanism by the recipient of intra State supplies; the amendment inserts PSLC into the notification listing goods for recipient side tax discharge, pursuant to the GST Council recommendation.

GST exemption for specified intra state goods amended, altering listed exempt items and adding hearing aid parts.
Amendment modifies the Kerala notification listing intra State goods exempted from GST: it substitutes and reclassifies listed items (including animal and agricultural feeds), replaces serial 102A with de oiled rice bran and adds cotton seed oil cake, changes the tariff entry for serial 136A, excludes "ghamella" at serial 137, substitutes item (v) at serial 148 with Vibhuti, and inserts an exemption for parts for manufacture of hearing aids. The notification is deemed effective from 25 January 2018 to implement the GST Council decision on exemptions.

GST rate amendments: Kerala updates schedules to reclassify goods and adjust rates with retrospective effect.
Amendment to S.R.O. No. 360/2017 revises commodity classifications and moves specified goods across the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% Kerala GST rate schedules by inserting, substituting and omitting tariff entries, adding qualified exceptions and new tariff codes, and altering descriptive text; the notification is deemed effective from 25 January 2018.

Reverse charge on government renting of immovable property to registered persons applies under SGST charging rules.
Services consisting of renting of immovable property supplied by the Central Government, State Government, Union territory or local authority to a person registered under the Kerala State Goods and Services Tax Act are declared taxable under the Reverse Charge Mechanism under sub section (3) of section 9, with government bodies as suppliers and registered persons as recipients; an explanatory insertion also defines "insurance agent" by reference to the Insurance Act.

GST amendment expands concessional treatment for real estate and construction supplies and clarifies input tax credit conditions.
Amendments revise Kerala SGST notification to expand concessional coverage for construction and housing schemes including in situ slum redevelopment and Affordable Housing/PMAY (Urban), add provisions for low cost houses and mid day meal facility buildings, redefine composite works contract supplies and subcontractor supplies to government entities, impose conditions limiting input tax credit for specified low rate services (including housekeeping via e commerce), adjust time charter and rental service entries, and fix valuation rules treating the land component as one third of the total amount in certain composite supplies.

GSTR-1 filing deadline extended for large taxpayers to be due by the eleventh day following each month.
The time limit for furnishing details of outward supplies in FORM GSTR-1 is extended for registered persons with aggregate turnover exceeding 1.5 crore rupees; for each month from July 2018 to March 2019 such persons must furnish FORM GSTR-1 by the eleventh day of the month succeeding the relevant month.

Amendment to GST notification corrects statutory subsection reference, changing the applicable levy provision under state GST.
The State Government, under the power of sub section (3) of the Telangana Goods and Services Tax Act, 2017 and on the Commissioner's recommendation, amends Notification No. 11 of 2018 by substituting in paragraph 1 the prior statutory reference with the corrected reference to the levy provision in the Act, effecting a textual correction to the notification's cross reference.

GST registration migration: taxpayers with provisional IDs must obtain and map new GSTINs to complete registration and access certificates.
A special procedure requires taxpayers holding only a Provisional Identification Number to provide specified identification data to the nodal officer, apply in FORM GST REG-01 on the portal, obtain ARN, new GSTIN and access token from GSTN, furnish those details back to GSTN for mapping to the old PID, and use first-time login with the old PID to generate the registration certificate.

Extension of notification operative date postpones expiry of specified GST rate notification by one year.
Amendment to a Puducherry GST rate notification substitutes the previously specified expiry date with a later date, thereby extending the period during which the existing notified GST rates remain effective.

Special return procedure for small registered persons requires quarterly GSTR 1 filing by prescribed due dates.
Notification requires registered persons below a specified aggregate turnover threshold to follow a special return procedure and furnish outward supply details in FORM GSTR 1 quarterly, with prescribed due dates for the quarters July-September, October-December and January-March as set out in the notification; time limits for furnishing related returns for the months July to March will be notified subsequently in the Official Gazette.

Quarterly GSTR-1 filing permitted for small taxpayers via a special procedure, with specified quarterly submission deadlines.
Notification under section 148 of the Nagaland GST Act designates registered persons with aggregate turnover up to 1.5 crore rupees as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 quarterly for specified quarters of 2018-19, prescribing last dates for each quarter and stating that time limits for returns under sections 38(2) and 39(1) for July 2018 to March 2019 will be notified later in the Official Gazette.

Due date for GSTR-3B returns: monthly electronic filing and liability discharge via electronic ledgers required.
Returns in 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, and registered persons 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 last date.

Form GSTR-3B filing due monthly by the twentieth day; payment via electronic cash or credit ledgers required for specified months.
Returns in FORM GSTR-3B for months July 2018 to March 2019 must be filed electronically by the twentieth day of the succeeding month, and 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 due date.

Quarterly GSTR-1 filing: due dates set for small taxpayers for three quarters from July 2018 to March 2019.
Notification prescribes quarterly filing of Form GSTR-1 for registered persons below the specified aggregate turnover threshold, requiring a special procedure for furnishing outward supply details. It fixes due dates for GSTR-1 for the quarters July-September 2018, October-December 2018 and January-March 2019, and specifies that time limits for furnishing periodic details or returns for July 2018 to March 2019 under the statutory provisions will be notified subsequently.

Return Filing Requirement: GSTR-3B must be filed electronically by the twentieth day following each month, with payment via ledgers.
The return in 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, and the corresponding tax liability shall be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date.

Quarterly GSTR-1 filing schedule extended for small taxpayers with specified quarterly deadlines for return submission.
Notification designates registered persons below the turnover threshold to follow a special quarterly procedure for furnishing outward-supply details in FORM GSTR-1, prescribes extended quarterly filing windows for three specified quarters, and states that separate time limits for monthly returns for the period will be notified subsequently.

GSTR-3B filing due monthly on the succeeding month's fixed day; payment via electronic cash or credit ledgers by deadline.
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, and that registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger not later than that filing date.

Quarterly GSTR-1 filing schedule for small taxpayers establishes deferred quarterly submission deadlines for outward supply reporting.
Prescribes a special quarterly filing regimen for registered persons whose aggregate turnover up to 1.5 crore, permitting them to furnish outward supply details in Form GSTR-1 on a quarterly basis for July 2018-March 2019, and sets the due dates for each quarter while reserving subsequent notification of time limits for monthly returns in the Official Gazette.

Advance ruling authority reconstitution establishes designated officers to administer state GST advance rulings and membership.
Reconstitution of the Authority for Advance Ruling for the State of Meghalaya is effected by a departmental notification under the Meghalaya Goods and Services Tax Rules, 2017, designating specific officers and their official capacities to serve as members and providing contact details, thereby establishing the Authority's composition for administering advance ruling applications.

GSTR-3B filing deadline requires electronic monthly submission and payment via electronic cash or credit ledgers.
Registered persons must furnish FORM GSTR-3B for each month from July 2018 to March 2019 electronically through the common portal on or before the twentieth day of the succeeding month. Taxes, interest, penalty, fees or other amounts payable under the Act must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that filing deadline, subject to section 49.