IGST rate amendment modifies tariff entries, altering applicable rates and commodity headings under the GST schedule by corrigendum.
Corrigendum to the IGST rate notification revises Schedule entries: S.No.59, column (2) expands a single rate reference into multiple rate references changing applicable IGST rates for that entry; S.No.102, column (2) expands a commodity tariff heading reference to include an additional heading, broadening the Schedule classification for the goods concerned.

UTGST schedule amendments correct tariff classifications and descriptions, changing item coverage and descriptions under rate schedules.
Corrigendum amends the UTGST rate schedules by correcting tariff classifications, substituting specified tariff codes and headings, revising product descriptions to add or omit items, and inserting missing entries (notably photovoltaic cells) across the 2.5%, 6%, 9% and 14% schedules to clarify the scope and classification of taxable goods.

Integrated Tax settlement rules set reporting, reconciliation, and fund transfer procedures for GST apportionment across Centre, States, and Union Territories.
The rules prescribe the mechanism for settlement and apportionment of Integrated Tax between the Centre, States and Union Territories, together with the reporting framework to be followed by the Goods and Services Tax Network and accounting authorities. They require monthly and annual reports in specified forms covering cross-utilisation of input tax credit, imports, ineligible or unutilised credit, demands, compounding amounts, refunds, and recoveries, and set out the reconciliation, sanction order, inter-government advice and RBI settlement process for fund transfers.

Change of company registered office requires Form INC.23, resolutions, creditor notice, advertisement and government approval.
Shifting of a company's registered office requires filing Form INC.23 with prescribed attachments and declarations: intra-State transfers seek Regional Director confirmation with board and members' resolutions and declarations on dues, court jurisdiction and employee interests; inter-State transfers seek Central Government approval with amended memorandum, minutes, verified creditor list with declarations, publicity and notices, acknowledgement of service, attachments of objections and responses, availability of creditor list for inspection, and bar on shifting during pending inquiries or prosecutions.

Customs amendment adds Republic of Niger and Republic of Guinea to exemption schedule under government powers.
The Central Government, exercising the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No.96/2008-Customs by inserting after serial number 34 two new Schedule entries: Republic of Niger and Republic of Guinea, via Notification No.68/2017-Customs dated 27th July 2017, as a further amendment to the miscellaneous exemption notifications.

Exchange rate determination and modified GSTR return filing procedures updated, including export invoice endorsement and form heading changes.
The amendment substitutes rule 34 to set the exchange rate for taxable goods as the Customs Board's notified rate for the time of supply and for services as the rate determined by generally accepted accounting principles for the time of supply. It replaces the export invoice proviso to require specified endorsements and to record recipient and delivery details and country of destination. Rule 61 is amended to allow FORM GSTR-3B electronic furnishing where GSTR-1/GSTR-2 deadlines are extended and to enable electronic generation of FORM GSTR-3 Parts A and B, reconciliation by the registrant, and crediting any excess input tax to the electronic credit ledger.

Exchange Rate Determination updated for valuation of goods and services; amended invoice and return procedures streamline input tax credit reconciliation.
Amendments revise compliance deadlines and prescribe valuation and procedural mechanisms: exchange rates for goods follow customs-notified rates while services follow generally accepted accounting principles; input tax credit must be determined separately for each tax head and may be estimated by prevailing market price if invoices are absent; export invoices must carry prescribed endorsement wording and specified recipient, delivery and destination details; FORM GSTR-3B may be used when GSTR-1/2 deadlines are extended and mechanics for electronic generation, Part B modification and excess credit adjustment to the electronic ledger are provided.

Tax schedule correction updates tariff entries and HS code references to amend applicable GST classifications and rates.
The corrigendum corrects State GST tariff schedule entries by substituting column values: S.No.59, column (2) is changed from "9" to "7, 9 or 10" and S.No.102, column (2) is changed from "2302" to "2301, 2302", effecting textual amendments to the notification's schedule classifications.

GST schedule amendments: targeted corrections and reclassifications of tariff codes and commodity descriptions under state tax rates.
Corrigendum amends West Bengal State GST rate schedules by substituting, inserting, correcting and omitting tariff descriptions and commodity codes across Schedule I (2.5%), Schedule II (6% and 9%) and Schedule IV (14%), including HS code replacements, expanded commodity descriptions, additions (such as photovoltaic cells), corrections to headings and serial references, specification adjustments for fibre/cable items and revised descriptions for selected foodstuffs, inks, artificial fur and gaming equipment to align classifications.

Assignment of Powers corrected to include Additional State Tax Officer alongside State Tax Officer, amending prior designation error.
Corrigendum correcting a typographical error in a departmental notification: clause (g) should read "State Tax Officer or Additional State Tax Officer" instead of "State Tax Officer", clarifying that both offices are included in the assignment of powers under the OGST Act and noting the correcting memorandum for the official record.

Tax rate correction updates schedule entries to add additional rate classifications for certain goods under state GST.
Corrigendum to a state GST notification amends Schedule column entries by replacing a single rate notation with multiple rate classifications for one Schedule item and by adding an additional tariff heading alongside an originally listed heading for another Schedule item, thereby broadening the descriptive scope of those Schedule lines.

GST rate corrigendum updates tariff classifications and descriptions, altering schedule entries and adding photovoltaic cells.
Corrigendum amends Notification No.1/2017-State Tax (Rate) by making targeted corrections across Schedules I-IV: replacing specified tariff codes, substituting and expanding commodity descriptions (including sugars, confectionery, incense, decorative materials, coconuts and dates), inserting items such as photovoltaic cells, broadening entries to include alternative headings or related articles, converting references to narrower items into broader categories (e.g., inks, optical fibre items, pen items), omitting obsolete entries and correcting tariff citations to align schedule descriptions with applicable headings.

Odisha GST rules amended: electronic verification permitted, deemed registration after 15 days, export refund bond/LUT and recovery procedures clarified.
Amendments permit signatures "duly signed or verified through electronic verification code" and other notified modes, deem registration granted if certificate is not available on the common portal within fifteen days after prescribed particulars are furnished (absent notice), introduce rule 96A for refund of integrated tax on exports under bond or Letter of Undertaking requiring FORM GST RFD 11 and electronic transmission of export invoice details to Customs, and insert detailed Chapters on inspection, seizure, bond/security for release, demands, recovery and compounding with accompanying standardised forms.

Designation of recipient for bulk tax information: Joint Secretary, Ministry of Corporate Affairs specified as data recipient.
Central Government specifies Joint Secretary, Ministry of Corporate Affairs as the recipient for purposes of sub-clause (ii)(a) of Section 138(1) of the Income-tax Act, 1961. The notification is to be read with a CBDT order designating the Principal Director General of Income-tax (Systems) as the designated authority tasked with furnishing the bulk information on identified parameters to that specified recipient, thereby creating an administrative information-sharing mechanism.

Drawback entitlement conditional on no input tax credit; exporters must declare and not carry forward Cenvat credit.
Applicability of the rates and caps of drawback is conditioned on exporter declarations and, where necessary, satisfaction of the Assistant Commissioner or Deputy Commissioner of Customs that no input tax credit under CGST or IGST has been or will be availed on the export product or its inputs or that no IGST refund will be claimed; exporters must also declare that they have not and will not carry forward any Cenvat credit under the Central Goods and Services Tax Act, 2017. The amendment has effect from 1 July 2017.

Definition of transfer clarified: wording amended and public sector company tied to appointed date in Tribunal approved scheme.
Amendment revises the Explanation to clause (19AA) of section two by substituting "to transfer" with "by way of transfer of" and by replacing "public sector company" with a specification of a public sector company on the appointed date indicated in the scheme approved by the Appellate Tribunal constituted under the Companies Act, thereby altering the notification published on 14 October 2016.

HSN code disclosure requirement - invoices must show specified HSN digits based on annual turnover brackets.
Registered persons must include specified digits of the Harmonised System of Nomenclature (HSN) Codes on tax invoices according to turnover: nil for the lowest bracket, two digits for the middle bracket, and four digits for the highest bracket; requirement effective from the stated commencement date.

Authentication of documentation: specified electronic verification modes require verification within two days of document submission.
Notification designates three authorised electronic modes for authentication of documents: AADHAAR-based Electronic Verification Code (EVC), EVC generated through net banking login on the common portal, and EVC generated on the common portal; verification must be completed within two days of furnishing the documents, effective from 22 June 2017.

Extension of time for filing composition levy intimation under TGST Rules, allowing additional period to submit FORM GST CMP-01.
The Commissioner of State Tax extended the period for filing the intimation to opt for the composition levy by directing that the submission in FORM GST CMP-01 mandated by sub rule (1) of Rule 3 of the Telangana GST Rules is accepted after the original deadline, providing a statutory extension for taxpayers to comply with the composition scheme filing requirement.

Pledge creation timelines: depositories must, after pledgee concurrence, record pledges and notify participants within prescribed timeframe.
The substituted provision requires that upon receipt of a pledge application the depository, after obtaining concurrence of the pledgee through its participant, create and record the pledge and send an intimation to the participants of both the pledger and the pledgee, to be completed within fifteen days of receipt of the application.