Extension of GSTR-1 filing deadline: specified taxpayers must now file monthly returns by the 11th of the succeeding month.
The Commissioner, under the West Bengal GST Act and on the Council's recommendation, extends the deadline for furnishing outward-supply details in Form GSTR-1 for the months July 2018 to March 2019: specified registered persons above the aggregate turnover threshold must file GSTR-1 for each month by the eleventh day of the succeeding month. Time limits for related returns or details under the statutory provisions governing receipt-side reporting and return filing will be notified subsequently.

Common Adjudicating Authority appointment centralises adjudication of specified customs show-cause notices under DRI adjudication officers.
The Director General, Revenue Intelligence appoints designated officers as a Common Adjudicating Authority to exercise powers and discharge duties previously held by specified customs commissioners in respect of the listed show-cause notices and noticees, superseding earlier orders where indicated and centralising adjudication within DRI adjudication officers.

Common Adjudicating Authority appointments designate officers to adjudicate specified customs show cause notices involving listed firms.
Appointment of Common Adjudicating Authority under customs notifications to designate officers to exercise the powers and discharge duties of the originally named proper officers for adjudication of specified show cause notices against listed noticees, assigning Principal Commissioners/Commissioners of Customs and an Additional Director General (Adjudication) to consolidate adjudicatory responsibility for those matters.

GSTR-3B filing deadline set for monthly returns; tax liabilities must be discharged via electronic ledgers.
The return in FORM GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period. Tax, interest, penalty, fees or other amounts shown as liabilities in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the Act's payment provisions.

GSTR-3B filing deadline: monthly returns due by the twentieth day; electronic submission and ledger-based payment required.
Specifies that FORM GSTR-3B for each month from July 2018 to March 2019 must be filed electronically through the common portal on or before the twentieth day of the succeeding month; tax, interest, penalty, fees or other amounts shown in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the provisions of section 49 of the Act.

Quarterly GSTR-1 filing: due dates prescribed for small registered persons for specified quarters through March of the following year.
Prescribes a special quarterly filing regime for registered persons up to the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for July 2018-March 2019, and sets due dates: July-September by end of October; October-December by end of January; January-March by end of April. Specifies that broader time limits for related returns will be notified subsequently in the Official Gazette.

Filing deadline for FORM GSTR-3B set monthly; returns filed by succeeding month's due date and paid from electronic ledgers.
Due date for furnishing FORM GSTR-3B for each month from July 2018 to March 2019 is the twentieth day of the month succeeding the relevant month, to be filed electronically through the common portal. Tax, interest, penalty, fees or other amounts payable must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, subject to the statutory payment provisions.

Appointment of Appellate Authority: Joint Commissioner (Appeal) to hear GST appeals within prescribed timeframes.
A new rule designates the Joint Commissioner (Appeal) as appellate authority: any person aggrieved by a decision or order under the Bihar GST Act or the Central GST Act by a Deputy Commissioner, Assistant Commissioner, or Commercial Taxes Officer may appeal within three months of communication; an officer directed to appeal under the statutory provision may appeal to the Joint Commissioner (Appeal) against such orders within six months of communication.

Anti-Profiteering Directorate name substituted for Directorate General of Safeguards across Assam GST Rules, standardising regulatory nomenclature.
The Assam GST (Seventh Amendment) Rules, 2018 effect a uniform substitution replacing references to the former designation with the Directorate General of Anti-profiteering in rule 125, rule 129, rule 130(2), rule 131, rule 132(1) and rule 133 of the principal Assam Goods and Services Tax Rules, 2017; the amendment is notified to commence from 12th June 2018.

GSTR-3B filing due dates established; monthly returns must be filed electronically and liabilities paid from e-ledgers by deadline.
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; registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the Act's payment provisions.

Quarterly GSTR-1 filing schedule for small taxpayers permits filing by quarter with specified deferred submission deadlines.
Notification allows registered persons within the prescribed aggregate turnover threshold to submit outward supply details in FORM GSTR-1 on a quarterly basis, specifying distinct submission deadlines for each quarter; separate time limits for monthly filing under the relevant statutory provisions will be notified later.

GST migration procedure enables provisional-ID taxpayers to obtain GSTIN through prescribed application and mapping by set deadlines.
Notification prescribes a special registration procedure for taxpayers who received only a Provisional Identification Number: furnish prescribed migration details to the jurisdictional nodal officer, apply in FORM GST REG-01 after GSTN communication to receive ARN, new GSTIN and access token, then email GSTN the new GSTIN, access token, ARN and old GSTIN/PID for mapping; upon mapping taxpayers must use the old GSTIN for First Time Login to generate the registration certificate. Such taxpayers are deemed registered with effect from the commencement date set by the notification.

Quarterly GSTR-1 filing permitted for small taxpayers; specific quarterly deadlines notified and monthly timings to follow.
Notification empowers registered persons below the specified aggregate turnover threshold to follow a special procedure of furnishing outward supply details in FORM GSTR-1 on a quarterly basis. It prescribes quarterly GSTR-1 submission for July-September 2018, October-December 2018 and January-March 2019 with deadlines 31st October 2018, 31st January 2019 and 30th April 2019 respectively, and provides that time limits for monthly return furnishing for July 2018-March 2019 will be notified later in the Official Gazette.

Return filing requirement for monthly GSTR-3B: electronic submission via common portal and ledger-based payment by due date.
Registered persons must furnish FORM GSTR-3B electronically through the common portal by the twentieth day of the month following each tax period, and must discharge tax, interest, penalty, fees or other amounts declared in FORM GSTR-3B, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return.

Special Court designation under income tax law creates a dedicated regional forum for prosecution and trial of tax offences.
The Central Government, in consultation with the Chief Justice of the Gauhati High Court, designates an existing trial court as the Special Court for the North Eastern Region under the Income-tax Act, authorising that court to hear specified income-tax offences within the region; the notification is recorded as later superseded by a subsequent notification.

GST registration migration: special procedure to secure a formal GSTIN and map it to a provisional ID for compliance.
A special procedure allows taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to apply for GSTIN by submitting prescribed details to the nodal officer, applying online via FORM GST REG-01 after GSTN email, and providing new GSTIN, access token, ARN and old PID to GSTN for mapping; registration is deemed effective from the commencement of the GST regime.

Title substitution of Director General clarifies anti profiteering authority reference across GST rules, altering relevant rule provisions.
The Maharashtra GST Rules amend rules 129 to 133 by substituting references to the Director General of Safeguards with the Director General of Anti profiteering, thereby standardising the designated authority referenced in those provisions; the amendment is promulgated under section 164 and given retrospective effect from the notified commencement date.

Importer-Exporter Code requirement: IEC mandatory for imports and exports; services need IEC only when claiming policy benefits.
The amendment prescribes a fully online IEC application and issuance process: applicants file ANF forms online with required digital documents, use digital signatures for submission and modifications, and receive a computer-generated e-IEC on the DGFT website; procedural details are set out in the Handbook of Procedures.

Reverse charge mechanism exemption extended under section 9(4) of the MGST Act to 30 September 2019.
Exempts payment of tax under section 9(4) of the Maharashtra Goods and Services Tax Act, 2017 by replacing the earlier expiry date in the principal rate notification with a new expiry date of 30th day of September 2019 through Notification No. 22/2018 State Tax (Rate) dated 8 August 2018, leaving the exemption mechanism unchanged and altering only its temporal scope.

Extension of notification validity: Tripura SGST rate notification's operative date extended to 30 September 2019.
The amendment substitutes the previously specified expiry date in the cited rate notification with a later date, thereby extending the period during which the notification's rates and conditions remain in force; the change is made under the State GST Act's delegated authority on the Council's recommendation and promulgated by the Finance Department.