Waiver of late fee for registered persons failing to file GSTR-3B, removing late fee liability for affected returns.
The State government, on the Council's recommendation and under its statutory authority, waives the late fee otherwise payable for registered persons who failed to furnish FORM-GSTR-3B by the due date for the specified monthly return, thereby removing late fee liability for those affected taxpayers via an official State tax notification.

E-way bill compliance required for movement of goods: generation, carriage, RFID mapping and verification obligations enforced.
The amendment replaces rule 138 and inserts rules 138A-138D to mandate electronic pre-movement furnishing of Part A details on FORM GST EWB-01 and generation of e-way bills by consignor/consignee or transporter, issuance of a unique e-way bill number, consolidated e-way bills, conveyance-update obligations on transfer, electronic cancellation within a limited period, validity tied to distance with extension mechanisms, RFID mapping and carriage requirements, authorized interception and verification procedures with online inspection reporting, and specified exemptions and updated forms including INV-1, ENR-01 and RFD-01.

Extension of return filing deadline: Input Service Distributor GSTR 6 returns granted extra time under state GST rules.
Extension of time is granted for furnishing returns by Input Service Distributor under the Arunachal Pradesh Goods and Services Tax framework, extending the deadline for filing returns in Form GSTR-6 for specified months to alternative dates listed in the notification; the notification comes into force upon publication in the Official Gazette.

Form C requirement: interstate purchases of excluded fuels and liquor need post facto waybill endorsement before issuance.
Form C for interstate purchases of liquor (human consumption), crude oil, petrol, diesel, air turbine fuel and natural gas will be issued only after post facto endorsement of the way bill under the seVa system. The waybill shall be generated once per quarter for all invoices pertaining to that quarter, and endorsement will follow confirmation of filing of the dealer's quarterly return.

Extension of return filing deadline for non-resident suppliers of online services to non-taxable recipients; filing date extended.
Extends the time limit for furnishing the July 2017 return by persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients, setting a revised final filing date; issued under powers conferred by the State GST Act and the Integrated GST Act and effective on publication in the Official Gazette.

Countervailing duty on stainless steel imports from China imposed, applied net of anti dumping duty and time limited.
Definitive countervailing duty is imposed on certain hot rolled and cold rolled stainless steel flat products originating in or exported from the People's Republic of China, following findings of subsidisation and material injury. The duty applies to defined tariff headings and product dimensions, is taken net of any existing anti dumping duty, recognises existing anti dumping measures and patent supplied product exclusions, defines "landed value" for assessment, and is levied for a specified five year period subject to an express proviso; the measure was later rescinded by a subsequent notification.

State Level Screening Committee for Anti-Profiteering constituted under GST Rules to oversee anti-profiteering compliance with specified nominations.
A State Level Screening Committee for Anti-Profiteering is constituted under the Gujarat GST framework to implement screening of anti-profiteering matters. The committee comprises two named officials, one nominated by the State Tax Commissioner and one nominated by the Chief Commissioner of Central Tax, with their official designations specified in the notification issued by the state finance department.

E way bill requirement: electronic pre movement consignment reporting and vehicle details for intra State goods transport.
Notification requires generation of an e-way bill on the common portal before movement of intra State consignments exceeding the specified value threshold. Registered consignors, recipients or transporters must furnish Part A details (GSTIN of recipient, place of delivery, invoice/challan details, value, HSN, reason for transportation, transport document number) and Part B vehicle information; the transporter must generate the e way bill if consignor/consignee do not, producing a unique e way bill number accessible to supplier, recipient and transporter. The e way bill has prescribed validity tied to distance, may be consolidated for multiple consignments, can be cancelled within time limits unless verified in transit, and certain goods and movements are exempt. Non compliance attracts detention, seizure and penalties under Section 129.

Anti profiteering committee formed to provide joint central-state screening and oversight of GST anti profiteering compliance.
Constitution of a State Level Screening Committee on Anti-Profiteering under rule 123 of the Rajasthan GST Rules read with section 171 of the Rajasthan GST Act, composed of central and state government officers to provide joint oversight and preliminary screening of anti profiteering complaints and compliance matters under the GST regulatory framework.

Waiver of Late Fee for GSTR-3B filings: late fees under section 47 waived for July filings.
The State Government, on the Council's recommendation and exercising statutory administrative powers, waives the late fee payable for failure to furnish FORM GSTR-3B for the month of July, applying the relief to all registered persons who did not file that return by the due date; the waiver is limited to that return and filing period.

Anti profiteering State Level Screening Committee constituted under GST rules; membership listed and effective from Gazette publication.
Constitution of a State Level Screening Committee on Anti-Profiteering under sub rule (2) of rule 123 of the Tripura SGST Rules, 2017 to oversee anti profiteering matters; membership is limited to the Chief Commissioner of State Tax and the Commissioner, GST, Agartala, and the committee takes effect from its publication in the Official Gazette.

E-way bill rules for movement of goods: mandatory pre-generation, RFID mapping, verification and validity limits.
The amendment inserts a detailed e-way bill regime (rules 138-138D): consignors, consignees or transporters must electronically furnish Part A of FORM GST EWB-01 before moving goods over Rs. 50,000; Part B and actual e-way bill generation follow per mode of transport. Generation issues a unique EBN; transporters may generate consolidated e-way bills (FORM GST EWB-02) and must update conveyance details on transfer. RFID mapping, electronic verification by authorised officers, online inspection reporting (FORM GST EWB-03), detention reporting (FORM GST EWB-04), 24-hour cancellation limits and distance-based validity periods are prescribed. An Annexure lists goods exempted from e-way bill requirements.

Delegation of statutory powers to Regional Directors allows local exercise subject to central government revocation and oversight.
Delegation of statutory authority to specified Regional Directors authorises those offices to exercise the Central Government's functions under sub section (2) of section 66 of the Companies Act, 2013 by virtue of the power conferred under section 458, subject to the Central Government's power to revoke the delegation or itself exercise the powers; the notification takes effect from its Gazette publication and records a later substitution altering the list of Regional Directors.

Anti-profiteering committee established to screen and support enforcement of GST anti-profiteering measures at the state level.
Constitution of a State Level Screening Committee to assist the Anti-Profiteering Authority under the Haryana GST framework by appointing senior state tax officials to perform screening functions and support state-level administration of anti-profiteering oversight in accordance with the GST rules.

Waiver of late fee for registered persons who failed to file FORM GSTR-3B by the due date under state GST powers.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date; the State Government, on the Council's recommendation and under section 128 of the Chhattisgarh GST Act, waives the late fee payable under section 47 for those defaults.

Housekeeping services inclusion under state tax rates covers plumbing and carpentry unless supplier via e commerce is registration liable.
The notification inserts a clause adding housekeeping services such as plumbing and carpentering to the State Tax (Rate) notification, while excluding supplies of those services when provided through an electronic commerce operator where the supplier is liable for registration under the applicable registration provisions; the amendment took effect from the stated operative date in August 2017.

Late fee waiver for GSTR-3B filings: waiver granted for delayed July returns under the applicable GST provision.
The Government of Karnataka, on the Council's recommendation and exercising powers under the Karnataka Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for the month of July 2017 by the due date.

GST liability for goods transport agencies clarified; LLPs deemed partnership for state tax notification, effective from August.
The notification amends the State Tax (Rate) table to add the phrase ", who has not paid central tax at the rate of 6%," after "goods transport agency (GTA)", and inserts an Explanation declaring that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm or firm for the notification. The amendments take effect from 22nd August, 2017.

GST exemption for specified services expands to FIFA event services, PDS fair price shop services, and LLP treatment as firm.
The notification inserts nil-rate entries for services related to the international football event, subject to certification by the Ministry of Youth Affairs and Sports, and for Fair Price Shop services to central, state or union territory governments under the Public Distribution System where payment is by commission or margin. It substitutes restructured titles for national crop insurance schemes and clarifies that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm for the purposes of the notification.

GST rate amendments for specified works contracts and transport services adjust applicable state tax treatment and eligibility.
The notification amends the State Tax (Rate) schedule to reclassify and clarify composite supplies of works contracts, passenger transport and motor cab services where fuel cost is included, goods transport agency services with an opt in tax treatment, manufacturing and printing services distinctions, and updates textile and entertainment entries, effective from 22nd August 2017.