Appointment of Commissioner of State Tax under the State Goods and Services Tax Act, designating the Commissioner of Commercial Taxes accordingly.
The government notification appoints the Commissioner of Commercial Taxes as Commissioner of State Tax under the State Goods and Services Tax Act, vesting the Commissioner with the statutory functions of the State Tax office and specifying an operative commencement date for the designation.

Electronic verification modes notified for document authentication; authentication must occur promptly after submission under GST rules.
Notification under sub-rule (1) of Rule 26 of the Madhya Pradesh Goods and Services Tax Rules, 2017 prescribes three authorised modes of verification: Aadhaar-based Electronic Verification Code (EVC); EVC generated through net banking login on the common portal; and EVC generated on the common portal. Where authentication is by any of these modes, such authentication must be completed within two days of furnishing the documents.

Extension of filing period for FORM GST CMP-01 granted, allowing additional time for intimation under Rajasthan GST rules.
The Commissioner of State Tax, exercising power under the Rajasthan Goods and Services Tax Act and Rules, has extended the period for filing an intimation in FORM GST CMP-01, providing an administrative extension for taxpayers in Rajasthan to submit the required intimation under the procedural rule governing composition scheme filings.

Letter of Undertaking for export without integrated tax: procedural acceptance and bank guarantee guidance for exporters.
Registered persons exporting without integrated tax must furnish a bond or Letter of Undertaking in FORM GST RFD-11 prior to export; until the portal is operational the bond/LUT and FORM GST RFD-11 shall be submitted manually to the jurisdictional Deputy/Assistant Commissioner over the exporter's principal place of business, with the exporter able to present before Central or State tax authority, and the Joint Commissioner empowered to determine any bank guarantee amount, which should normally not exceed 15% of the bond, while maintaining office records and prescribed registers.

Extension of time for composition levy intimation: filing of FORM GST CMP-01 allowed until the prescribed August deadline.
The Commissioner of State Tax, invoking Section 168 of the Goa Goods and Services Tax Act, 2017, extends the filing period for intimation in FORM GST CMP-01 under sub rule (1) of Rule 3 of the Goa Goods and Services Tax Rules, 2017, thereby setting a new deadline for composition scheme intimation under the Goa GST compliance framework.

Extension of time for composition levy intimation granted; deadline extended for filing Form GST CMP-01.
Extension of the statutory time limit is granted for taxpayers to submit an intimation opting for the composition levy under the HGST Rules, 2017, by authorising an extended period for filing the prescribed intimation in Form GST CMP-01 under sub rule (1) of rule 3. The order is issued by the Commissioner of State Tax exercising statutory administrative powers and modifies the temporal requirement for taxpayers seeking to opt into the composition scheme.

Extension of time for filing intimation for composition levy; deadline extended to 16 August under GST rules.
The Commissioner, exercising statutory authority, extends the period for filing intimation to opt for the composition levy under sub-rule (1) of rule 3 of the Tripura State GST Rules and prescribes FORM GST CMP-01 as the form for such intimation, with a new deadline for submission.

Extension of composition levy intimation deadline allows additional time to submit FORM GST CMP-01 under statutory authority.
The Commissioner of State Tax, invoking statutory authority under Section 168 and sub rule (1) of rule 3 of the Maharashtra GST Rules, has extended the period for filing intimation for the composition levy, permitting submission of the prescribed intimation in FORM GST CMP-01 beyond the original deadline to allow additional time for compliance with the composition scheme filing requirement.

Regulatory fee collection required from offshore derivative instrument subscribers to be deposited periodically by foreign portfolio investors.
FPIs must collect a regulatory fee from every subscriber of offshore derivative instruments and deposit it with the Board by electronic transfer into the designated bank account; the fee amount may be specified by the Board. The fee is payable once every three years, with a transitional requirement to collect and deposit the fee for the three year block beginning April 1, 2017 within two months of this amendment's notification.

Exchange rate determination sets conversion rates for foreign currencies for import and export goods effective from notification.
Determines the exchange rate for conversion of specified foreign currencies into Indian rupees and vice versa for customs valuation of imported and export goods, prescribing separate rates for imports and exports in two annexed schedules and stating that the rates are effective from the notification date while superseding a prior CBEC notification.

Tax exemption notification grants specified income exemption to Noida SEZ Authority subject to non commerciality and filing conditions.
Notification under section 10(46) notifies Noida Special Economic Zone Authority as eligible for exemption in respect of specified incomes including lease rent at government rates; bank FDR interest; I card and permit receipts; allotment fees for Standard Design Factories; auction/bid proceeds for vacant plots/buildings; transfer charges; fees for Form I and building plan processing; site usage charges from service providers; and license fees for staff quarters. The exemption is subject to conditions: no commercial activity, unchanged activities and income character, and filing returns as per clause (g) of section 139(4C); it is applied retrospectively to prior fiscal years and for 2017-2018.

Tax exemption under section 10(46) for Assam State Biodiversity Board notified, subject to non commerciality and filing conditions.
Notification grants tax exemption to Assam State Biodiversity Board for specified income: grants from State and National Biodiversity Authority; fees for access to biological resources; consultancy/field study fees; interest on grants in aid from those authorities; and interest from bank term deposits. The exemption is subject to conditions that the Board shall not engage in commercial activity, that activities and the nature of specified income remain unchanged across financial years, and that the Board files its return of income as required. The notification applies retrospectively to two financial years and prospectively to three.

Notification under section 10(46): specified income of National Biodiversity Authority exempted subject to non commercial and filing conditions.
Notification under section 10(46) notifies National Biodiversity Authority, Chennai as an authority for specified income - grants-in-aid, benefit-sharing fees and royalties, application fees, interest and penalties - subject to conditions that the Authority shall not engage in commercial activity, shall maintain activities and the nature of specified income unchanged, and shall file returns of income as required by the return-filing provision; the notification is effective retrospectively for financial year 2016-2017 and applies through specified subsequent financial years.

Tax exemption for notified autonomous science museum: specified income exempt subject to non-commercial operations, unchanged activities and required return filing.
Notification under section 10(46) designates the National Council of Science Museums, Kolkata as a notified autonomous body for exemption of specified income comprising grants-in-aid and subsidies from Government of India; fees or subscriptions from ticket sales; maintenance and facility charges for auditoria and public scientific/educational use; and interest from investments. The exemption is subject to conditions: the Council shall not undertake commercial activity, the activities and specified income must remain unchanged across the relevant financial years, and the Council must file income-tax returns in accordance with law.

Exemption under section 10(46): specified income of Haryana Electricity Regulatory Commission notified subject to conditions.
The Central Government notified Haryana Electricity Regulatory Commission under clause (46) of section 10 of the Income-tax Act in respect of specified income: government grants and loans; fees under the Electricity Act, 2003; and interest on those receipts. The notification is conditional on the commission not engaging in commercial activity, maintaining unchanged activities and the nature of the specified income, and filing its return of income as required; it applies to the financial years 2017-2018 through 2021-2022.

Tax exemption notification for State Pollution Control Board Odisha covers specified non-commercial incomes subject to non-commercial and filing conditions.
Central government notifies State Pollution Control Board, Odisha that specified receipts-statutory consent fees, central share of water cess, penalties and levies, grants in aid from central and state governments (including as nodal agency), interest, and contributions for environmental research-are recognised as specified income for tax exemption, subject to conditions that the board shall not engage in commercial activity, shall maintain unchanged activities and income character, and shall file returns in accordance with the prescribed return-filing provision; the notification is applied retrospectively to earlier fiscal years and prospectively to specified later years.

GST classification amendment excludes branded unit pack leguminous vegetables and removes a proposed nil rate notation from the notification.
Corrigendum to the GST notification narrows the tariff description for dried shelled leguminous vegetables by excluding items put up in unit containers bearing a registered brand name, and removes a bracketed proposed GST Nil annotation from another line of the original notification, thereby correcting the published commodity description and the tentative rate notation.

Tariff amendments update goods descriptions and HS codes under Goa SGST, correcting classifications and inserting new entries.
Corrigendum corrects commodity descriptions and HS classifications in the Goa SGST rate schedule, replacing certain descriptions (including specifying roasted coffee), substituting several subheading codes to intended sequences, and inserting new tariff entries for cereal residues with specified exclusions, dried citrus fruits, and road tractors for semi-trailers. The changes are confined to textual and code amendments within the notified schedule.

Exemption of compensation cess on intra State second hand supplies places cess liability on registered second hand dealers when valuation rules apply.
Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods, who pays the goods and services tax compensation cess on the value of outward supply of such goods as determined under the valuation rules, from the whole of the goods and services tax compensation cess leviable where the supplier is not registered.

Corrigendum to GST notification correcting referenced page numbers and specified entries, operative from the stated effective date.
Corrigendum to a Jammu and Kashmir GST notification correcting cited page references: at S. No. (iii) replace page 05 with page 09, and at S. No. (x) replace page 06 with page 66. The corrections amend the prior corrigendum and operate with effect from the stated effective date. Issued by the Finance Department, Government of Jammu and Kashmir.