Revocation of registration: delegation grants Assistant Commissioners authority to revoke or reject GST registration revocation applications.
The Commissioner amends Schedule A to assign functions under section 30: authority to revoke a cancelled registration certificate (section 30(1)) and authority to revoke a cancelled registration certificate or reject an application for revocation (section 30(2)), and designates the Assistant Commissioner, State Tax Officer as the proper officer to exercise those functions.

Intelligence-led search and seizure under GST requires prior profiling, written authorization, videography, and strict procedural compliance.
Inspection, search and seizure under the Uttar Pradesh Goods and Services Tax Act, 2017 are to follow an intelligence-led procedure in Special Investigation Branch units, beginning with pre-investigation information gathering, profiling of the dealer, and written authorization by the Joint Commissioner in INS-1. The investigation team must be constituted in advance, conduct videographed proceedings with assigned duties, and follow the prescribed seizure, restraint and provisional release mechanism for goods, records and other articles. Post-investigation, the seizing officer must submit reports within the prescribed time, after which adjudication, prosecution and arrest proceedings may follow through the statutory hierarchy and authorisation process.

Inspection time-limit extension authorized for designated tax officers to prolong inspections with written reasons when necessary.
The Commissioner of State Tax, invoking Section 168 of the RGST Act, empowers specified senior officers to extend the time limit to conclude inspection proceedings under sub-rule (3) of rule 138B of the Rajasthan Goods and Service Tax Rules beyond three working days, provided that reasons for the extension are recorded in writing to ensure uniform implementation across field formations.

Appellate Authority under GST appointed to hear administrative appeals, vesting appellate jurisdiction in the designated tax official under the Act.
The Commissioner of State Taxes, invoking powers under sub section (2) of Section 4 of the Nagaland Goods and Services Tax Act, 2017, appoints Shri Y. Mhathung Murry, Additional Commissioner of State Taxes, Dimapur, as the Appellate Authority for the State, thereby vesting appellate functions and jurisdiction in the named officer by formal Commissioner's order dated 22 May 2018.

Online Register-5 compliance for mobile squad units shifts GST MOV forms, seizure entries, and adjudication uploads to real-time processing.
Online Register-5 procedures for Mobile Squad units were brought into operation for issuing prescribed GST MOV forms and recording seizure proceedings. Forms GST MOV-01, 02, 05, 06, 07, 09, 10 and 11 were directed to be issued only through the online Register-5 module from 01-06-2018, and manual issuance was discontinued from that date. Seizure cases for April and May 2018 were required to be entered through the Mobile Panji-5 Direct Entry link within specified deadlines, after which all procedural work was to be conducted in real time through the online module.

Designation of examination authority under GST: central training academy appointed to administer the prescribed competency examination.
Designates a central training academy as the authorised body to conduct the examination mandated by the Andhra Pradesh Goods and Services Tax Act and Rules, pursuant to the Chief Commissioner's exercise of powers on the Council's recommendation, thereby delegating the procedural function of administering the prescribed competency assessment under the State GST framework.

e-Way Bill requirement: portal opened for trial use so stakeholders can practise generating bills before formal implementation.
E-Way Bill generation for intra-state movement of goods in Punjab is available on a trial basis from May 18, 2018 to allow stakeholders to generate e-Way Bills and familiarise themselves before formal intra-state implementation effective June 1, 2018, with helpline numbers and an email provided for queries.

Refund data reporting requires daily district consolidation by designated nodal officers and submission to state GST headquarters.
States must report date-wise GST refund claim and sanction data in three specified proformas into a GSTN web tool, with district figures consolidated daily at headquarters. A Nodal Officer will be posted at headquarters and in each district and their contact details must be sent to the Commissionerate e-mail. Amounts must be in whole rupees; missing proformas up to 17 May 2018 are treated as "Nil". Data must be furnished daily to the C Section e-mail and Deputy Commissioners must ensure accuracy and timeliness.

Officer authorization: Deputy Commissioners may approve or reject GST Practitioner enrolment under Haryana Goods and Services Tax Act.
Deputy Commissioners of State Tax having jurisdiction over the address declared in the enrolment application are empowered to approve or reject Goods and Services Tax Practitioner applications submitted in FORM GST PCT-01, under the Haryana Goods and Services Tax Act, 2017, in accordance with the Act's definitions and the procedural provisions governing submission and scrutiny of enrolment applications.

Sanction of refund delegated to tiered state tax officers, with specified thresholds and certain schedule entries omitted.
Amendment substitutes S. No. 9 in the Schedule to delegate sanction of refund for total refund claims under all Acts to a tiered set of officers: State Tax Officer for the lowest threshold; Assistant Commissioner of State Tax for the next tier; Deputy Commissioner of State Tax for the middle tier; and Joint Commissioner of State Tax for higher amounts. The amendment also omits S. Nos. 10-13 and S. No. 46 and their entries. The order is effective from 21st May, 2018.

Taxability of tenancy rights under GST leads to levy on tenancy premium; residential tenancy exemptions apply.
Transfer of tenancy rights against a tenancy premium is a taxable supply of services under Schedule II; stamp duty and registration do not exclude such transfers from GST. Granting tenancy rights in a residential dwelling for residential use is exempt under the State notification, while surrender of tenancy rights by an outgoing tenant for a portion of the premium is taxable.

Tax Deduction at Source under GST: DDOs must register with TAN but defer deductions until commencement notification.
Government drawal/disbursing officers must obtain TAN-based registration on the GST portal and be prepared to file returns, but must not deduct tax at source until the government notifies the commencement date; where deductions were already made, heads of departments must arrange refunds to suppliers and submit action taken reports.

Recovery of arrears and inadmissible input tax credit clarified under the Uttarakhand GST transition framework.
Clarification is issued on the recovery of arrears arising under the existing law from assessment, adjudication, appeal, revision, rectification, and amended returns, and on the reversal or recovery of inadmissible Input Tax Credit under the Uttarakhand Goods and Services Tax regime. Recoverable VAT, Entry Tax, Luxury Tax, Entertainment Tax, tax, interest, penalty, late fee, and inadmissible transitional or erroneously availed ITC are to be treated as arrears of tax under the said Act, recorded in Form GST PMT-01, and paid through the Electronic Credit Ledger, Electronic Cash Ledger, or by cash where the assessee is unregistered.

Assignment of Proper Officer functions delegates specified GST Rule duties to designated Assam tax officers effective immediately.
The Commissioner assigns specified categories of State tax officers as proper officers to perform the functions set out in the Assam GST Rules, namely Rules 138B, 138C and 144, with Additional Commissioners also assigned functions under Rule 162, subject to the conditions and restrictions in those Rules; the assignment takes effect from 7th May, 2018.

Specification of Proper Officer: functions under sections 129 and 130 assigned to Assistant Commissioners and GST Officers.
Pursuant to powers under section 5(1) read with clause (91) of section 2 of the Delhi Goods and Services Tax Act, 2017 and the rules, the Commissioner assigns the functions under section 129 and section 130 of the Act to be performed by a Proper Officer and specifies that all Assistant Commissioners and Goods and Services Tax Officers of the department are the officers to perform those functions.

Transit interception procedures under GST now require coded SMS reporting, online register generation, and strict document-based ownership verification.
Uniform instructions govern transit interception under the GST mobile squad system. The proper officer must send an SMS within 30 minutes of interception to obtain a six-digit interception number using the prescribed reason codes, enter that number in FORM GST MOV-02, and ensure generation of Register-5 within the stipulated period. The circular also prescribes separate accounting of tax, cess, penalty and fine, limits detention where e-way bill and documents exist, restricts re-inspection absent specific intelligence, and explains ownership of goods by reference to documents of title under the Sale of Goods Act, 1930.

Transit goods inspection procedure outlines detention, provisional release, and confiscation steps for vehicles, documents, and e-way bills.
Prescribes the procedure for stopping vehicles carrying goods in transit, verifying documents and e-way bills, conducting physical inspection, and issuing the prescribed forms. It provides for release where no discrepancy is found, detention under section 129 where tax and penalty are payable, provisional release on bond and bank guarantee, and demand orders in FORM GST MOV-09. It further provides for confiscation proceedings under section 130 through FORM GST MOV-10 and FORM GST MOV-11, including redemption on payment of fine, tax, penalty and other charges, with related demands recorded in the electronic liability register.

Letter of Undertaking deemed acceptance on ARN generation; online submission replaces physical documents, subject to ineligibility rejection.
Registered exporters shall submit FORM GST RFD-11 on the common portal; an LUT is deemed to be accepted when an online acknowledgement with an Application Reference Number (ARN) is generated. No physical documents need be submitted to the jurisdictional office for acceptance. If it is later found that the exporter was ineligible to furnish an LUT in lieu of a bond, the LUT may be rejected and shall be deemed rejected ab initio.

Recovery of arrears under GST: inadmissible transitional credit and related charges recoverable as State tax via electronic ledgers.
Amounts of tax, interest, penalty, late fee and inadmissible input tax credit arising from proceedings under the existing law, including wrongly carried forward VAT or CENVAT credit not admissible under transitional provisions, shall be recovered as arrears of State tax under the CGGST Act and recorded in Part II of the Electronic Liability Register, to be paid through the registrant's electronic credit or electronic cash ledger; unregistered dealers' arrears to be recovered in cash under the existing law.

Interception of conveyances: standardized e-way bill verification, inspection forms, detention, release and confiscation procedures.
The circular prescribes uniform procedures for interception, inspection, detention, release and confiscation of goods and conveyances under CGGST Act and Rules 138-138D. Proper officers must verify e-way bills (physical or electronic), record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three working days (or obtain FORM GST MOV-03 extension), report in FORM GST MOV-04 and Part B of FORM GST EWB-03, and issue release (FORM GST MOV-05), detention (FORM GST MOV-06) or demand/confiscation orders (FORMS GST MOV-09, MOV-10, MOV-11) with electronic liability register entries and prescribed bond/security mechanisms.