Uniform GST rate on rail catering: applies to food and drink supplied by railways, IRCTC licensees without input tax credit.
The Government clarifies that all supplies of food and/or drinks made available by Indian Railways, IRCTC, or their licensees, whether onboard trains or at platforms, will attract a uniform GST incidence and such supplies are to be treated without entitlement to input tax credit.

Mandatory e-SANCHIT upload required; bills of entry must include IRN proof before electronic filing is permitted.
Mandatory implementation of e-SANCHIT requires electronic upload of supporting documents for all bills of entry filed at Jawaharlal Nehru Custom House w.e.f. 01.04.2018, and ICEGATE will disallow filing unless IRN numbers evidencing prior uploads via e-SANCHIT are provided.

Extension of filing deadline for FORM GST TRAN-2 under GST rules-submissions permitted until the end of June.
The Commissioner of State Tax, on Council recommendation and exercising powers under the Haryana GST Rules and Act, extends the period for furnishing the statement in FORM GST TRAN-2 under sub clause (iii) of clause (b) of sub rule (4) of rule 117 until the thirtieth day of June, 2018, thereby altering the compliance timeline for submission of that statement.

Unique DPD code: centralized allocation at one terminal to standardize importer identifiers and enable portwide DPD access.
Importers with DPD permission must register at JNPCT to obtain a unique DPD code, which other terminals (GTI, NSICT, NSIGT, BMCT) will use for DPD facilitation including PD account opening. JNPCT will allot new codes only after ensuring no duplication with codes shared by other terminals; terminals must share existing codes with JNPCT and replace their codes with JNPCT's codes for existing clients within 45 days. A DPD Cell contact is provided for issues.

E-way bill exemption for intra-state goods movement - no e-way bill required within Andhra Pradesh.
The State notification exempts intra-state movement of any goods within Andhra Pradesh from the requirement to generate an e-way bill, applying to goods of any value and remaining in force until further orders. The exemption was issued by the Chief Commissioner of State Tax under the powers conferred by the Andhra Pradesh Goods and Services Tax Rules, 2017, and modifies state-level compliance obligations for intra-state transport under the GST e-way bill regime.

Extension of filing deadline for Form GST TRAN-2 granted, permitting submission within the newly prescribed period.
The Chief Commissioner, exercising powers under the Andhra Pradesh GST Rules and the Act and on the Council's recommendation, extends the period for furnishing FORM GST TRAN-2 under the stated provision of rule 117(4)(b)(iii), thereby permitting submission of the TRAN-2 statement within the newly prescribed extended timeframe.

Refund of IGST on exports: guidance to resolve EGM errors and ensure integration of local and gateway EGMs.
Refund of IGST on export shipments is addressed by guidance to resolve EGM errors that obstruct refund processing for exports from ICDs, directing officers to ensure error free filing and technical integration of local and gateway EGMs so manifests reflect shipments accurately for refund verification, and urging trade associations to disseminate the instructions.

Extension of filing deadline: submission of FORM GST TRAN-2 permitted until 30 June 2018 under GST rules
The Chief Commissioner, under powers conferred by rule 117(4)(b)(iii) read with section 168 of the Tripura State GST Act, 2017, extends the period for furnishing the FORM GST TRAN-2 statement under rule 11 of the Tripura State GST Rules, 2017, and prescribes the final date for submission as the 30th day of June, 2018.

Hazardous waste import/export controls require permissions and prior informed consent for regulated transboundary shipments.
Imports of hazardous and other wastes are barred for disposal and permitted only for recycling, recovery, re use, utilisation or co processing; Schedule VI wastes are banned. Part A imports require prior informed consent of the exporting country and MoEFCC permission; Part B imports require MoEFCC permission for actual users; Part D imports require submission of Form 6 and Schedule VIII documents to Customs. MoEFCC reviews Form 5 applications with SPCB comments and may permit imports subject to environmental facilities, treatment arrangements and valid SPCB consents. Port and Customs verify documentation, enforce compliance, and consignments must carry Form 6.

Extension of deadline for FORM GST TRAN-2 submissions under rule 117 permits additional time to furnish the required statement.
The Commissioner of State Tax, Puducherry, relying on powers under the Puducherry GST Act and rule 117 of the Rules and on the Council's recommendation, has extended the period for furnishing the statement in FORM GST TRAN-2, thereby altering the compliance timeline for taxpayers required to file that statement.

Mandatory e-document upload will bar filing of Bills of Entry without IRN evidence after the cutoff date.
Filers must upload supporting documents via e Sanchit and obtain IRN numbers before filing Bills of Entry; the customs system will refuse any Bill of Entry lacking IRN evidence and physical documents will not be accepted after the cutoff, with no further extensions permitted.

Duty-free import procedures for EOUs clarified: submit required information to port customs and maintain digital records under GST.
Units may claim duty-exemption at the customs station of import upon furnishing information under Rule 5 without awaiting transmission from the jurisdictional officer; email submission is allowed. Warehousing requirements have been removed and units must keep digital, audit-trailed records based on Form A and supply a monthly digital copy. Credit of duty on inputs follows existing procedures for exported or DTA-cleared goods, permitted destructions, transfers, or duty-free donations. Cost recovery charges tied to mandatory warehousing are removed, while Merchant Overtime charges remain applicable.

Extension of filing deadline for FORM GST TRAN-2 granted, providing additional time to furnish the prescribed transitional statement.
The Commissioner, under powers conferred by sub clause (iii) of clause (b) of sub rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, and on the recommendations of the Council, extends the period for furnishing the statement in FORM GST TRAN-2, thereby altering the compliance timeline for the transitional filing obligation.

Extension of GST TRAN-2 filing deadline under rule 117(4)(b)(iii) for furnishing the TRAN-2 statement.
The Commissioner of State Tax, under sub-rule (4)(b)(iii) of rule 117 read with section 168 of the Madhya Pradesh GST Act, has extended the period for furnishing the statement in FORM GST TRAN-2 until the 30th day of June, 2018, on the recommendations of the Council, thereby administratively extending the filing deadline for taxpayers required to submit TRAN-2.

GST TRAN-2 declaration deadline extended under transitional credit rules, allowing furnishing of declarations up to the prescribed extended date.
The deadline for furnishing the declaration in Form GST TRAN-2 under Rule 117(4)(b)(iii) of the Chhattisgarh Goods and Services Tax Rules, 2017, is extended up to 30 June 2018. The extension is issued under Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, read with the relevant rule, based on the Council's recommendations.

Digital case management: mandatory use of DIGIT for show cause notices and adjudication orders to ensure timely enforcement.
Completion and maintenance of the DIGIT offence database is mandated, with data entry of all cases required to be completed by formations before 31 July 2018. From 1 April 2018, all Show Cause Notices and adjudication orders must be issued through DIGIT, SCNs should be issued within stipulated timeframes, and the Board/DRI will monitor compliance and view non-compliance seriously.

Extension of filing date for FORM GST TRAN-2 under rule 117(4)(b)(iii) extends furnishing period as authorised.
The Commissioner of State Tax, exercising powers under sub clause (iii) of clause (b) of sub rule (4) of rule 117 of the Gujarat Goods and Services Tax Rules read with section 168 of the Gujarat Goods and Services Tax Act, has extended the period for furnishing the statement in FORM GST TRAN-2, on the recommendations of the Council, by administrative order establishing a new final date for submission.

ISIN specifications: issuers may reissue debt under the same ISIN after call/put exercise, subject to ISIN limits.
Issuers may reissue additional debt securities under the same ISIN following exercise of call/put options for the remaining maturity period, provided the aggregate count of outstanding ISINs maturing in the financial year does not exceed prescribed limits. Conversions of partly paid to fully paid instruments do not create additional ISINs. Specified exemptions are available to certain refinancing institutions and infrastructure debt funds subject to minimum maturity and are time limited; further issuances under the same ISIN must be disclosed upfront, and required statements must be submitted half yearly.

Port compliance extension: designated ports may import un shredded scrap until new deadline; failure triggers derecognition.
Designated sea ports are permitted to import un shredded scrap until the extended deadline provided they install and operationalize Radiation Portal Monitors and a Container Scanner within that period; ports failing to meet the extended deadline will be derecognised for imports of un shredded metallic scrap from the date following the deadline.

Late cut relaxation for raw sugar exports under DFIA permits delayed penalty imposition; white sugar exports allowed with FTP condition.
The Handbook of Procedures amendment applies late cut provisions in para 9.02 to DFIA imports generally, while providing a specific relaxation postponing imposition of late cut for exporters of raw sugar under the SION reference; it further states that white sugar exports under DFIA are allowed subject to the condition in amended para 4.25(c) of the Foreign Trade Policy.