Exemption of state tax on intra State service supply for petroleum exploration leases where consideration is government's share of profit petroleum.
Exemption of state tax applies to intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, to the extent the State tax is leviable on consideration paid to the Government as the government's share of profit petroleum under the contract.

Tax liability timing for construction-development transfers arises on transfer of possession/right by conveyance deed to development-rights supplier.
Notification identifies two classes: (a) those who supply development rights in consideration partly or wholly as construction services, and (b) those who supply construction services in consideration partly or wholly as development rights. It provides that the liability to pay state tax on such supplies arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the person supplying development rights by executing a conveyance deed or similar instrument.

Reverse charge on rental services: government supply of immovable property to registered persons attracts recipient tax liability.
The notification designates renting of immovable property supplied by the Central Government, State Government, Union territory or local authority to a person registered under the Andhra Pradesh Goods and Services Tax Act, 2017 as subject to the reverse charge mechanism, identifying the supplier and recipient classes and giving the amendment retrospective effect. It further adds that "insurance agent" shall have the same meaning as in clause (10) of section 2 of the Insurance Act, 1938.

GST exemptions expanded for supplies to government entities, composite supplies for Panchayat/Municipal functions, and revised thresholds.
The notification adds "Government Entity" to recipients, exempts composite supplies (goods 25% of value) to government bodies for Panchayat and Municipality functions, inserts temporary exemptions for transportation of goods by air and vessel from customs clearance to places outside India (not applying after 30 September 2018), and revises temporal and monetary thresholds including extending one-year provision to three years and increasing specified limits to two lakhs and seven thousand five hundred.

GST amendments: inclusion of various affordable housing works and a valuation rule deeming land one third of composite supplies, effective 25 January 2018.
Amendments expand GST coverage to include in situ slum redevelopment, EWS houses, CLSS houses under PMAY (Urban), and buildings used for mid day meal services by 12AA entities; amend classifications and rates for multiple service items including composite works contracts, housekeeping, transport, mining support, tailoring, environmental services and amusement admissions; change wording from "excluding" to "including" in a specified entry and include low cost houses up to 60 sqm; prescribe that in composite supplies involving land the land component is deemed one third of the total amount.

Origin determination timeframe extended to twelve months under India-Japan CEPA, amending the documentary validity period.
The 2018 Amendment to the India-Japan CEPA origin rules, made under section 5(1) of the Customs Tariff Act, substitutes "nine months" with "twelve months" in Appendix A to Annexure 2, sub clause (b) of clause 3 of the 2011 Rules, thereby extending the documentary timeframe; the amendment is effective from 1 March 2018.

Rescission of notification delays enforcement of e-way bill rules by revoking the earlier rule notification, subject to prior actions.
The Government rescinds its earlier notification under section 164 of the Mizoram Goods and Services Tax Act that related to commencement of the e way bill rules, while preserving legal effect for acts done or omissions occurring before the rescission.

Double taxation avoidance: India-Kenya treaty limits source taxation and sets PE, withholding and information-exchange rules.
The India-Kenya agreement allocates taxing rights between the Contracting States for residents and specified income categories, defines residence and permanent establishment (including construction, service and agent rules), and prescribes attribution of profits to PEs. It caps source taxation by limiting withholding on dividends, interest, royalties and management/professional/technical service fees when paid to beneficial owners resident in the other State, while preserving taxation where amounts are effectively connected to a permanent establishment or fixed base. The treaty provides double taxation relief by deduction or credit, and implements mutual agreement, information exchange, and assistance in tax collection, with anti-abuse and entry-into-force provisions.

Registration of charitable or religious trusts requires Form 10A, specified documents, and mandatory electronic filing and verification.
Applications for registration under clauses (aa) and (ab) of sub section (1) of section 12A must be made in Form No. 10A with specified self certified documents (instrument or other creation document; registrar registration; modifications to objects; up to three years' prior annual accounts; activity note; existing registration or rejection orders), and Form No. 10A must be furnished electronically under digital signature or electronic verification code and verified by the person authorised under section 140; systems officers shall specify data structures and security policies.

Common GST Electronic Portal designated for registration, tax payment, returns and integrated tax settlement; separate portal for e way bills.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, payment of tax, furnishing of returns, and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bills; definitions identify the managers of each portal and the notification is effective from the stated commencement date, with prior actions under the earlier notification preserved.

Late fee cap for GSTR-6 filing delays: excess daily penalty waived, leaving only nominal daily fee.
The Government waives the portion of the late fee payable for failure to furnish FORM GSTR-6 by the due date that exceeds a nominal prescribed daily amount, limiting registrant liability to only that nominal daily fee for continued default under the Andhra Pradesh GST framework.

Late fee waiver for delayed GSTR-5A returns: excess daily fees waived, reduced threshold for nil tax returns.
Waiver of the late fee for delayed filing of FORM GSTR-5A returns waives the portion of the late fee exceeding a prescribed per day threshold for registered persons who fail to furnish the return by the due date. A lower per day threshold applies where the state tax liability in the return is nil, so the waiver covers the amount in excess of that reduced threshold.

Late fee waiver for delayed GSTR-5 returns: excess waived, reduced threshold where state tax payable is nil.
The notification waives the portion of the late fee payable under Section 47 for failure to furnish FORM GSTR-5; late fee amounts in excess of twenty-five rupees per day are waived, while where the return shows nil state tax payable the waiver applies to amounts in excess of ten rupees per day, creating a two-tiered daily threshold for recoverable late fees.

Late fee waiver for delayed GSTR 1 filing limits penalties above a daily threshold, reduced where no outward supplies.
The Government waives the amount of late fee payable by any registered person for failure to furnish details of outward supplies in FORM GSTR 1 by the due date to the extent that such fee exceeds a specified amount per day; where there are no outward supplies for the month or quarter, the waiver applies to the extent the fee exceeds a lower specified amount per day, providing differential relief for nil supply periods.

GST rules amended: e-way bill generation, lottery valuation, composition rates, refund clarifications, invoice and ISD provisions.
Rules extend a compliance period from ninety to one hundred and eighty days; revise composition levy entries to reference turnover in the State; insert rule 31A prescribing lottery, betting and horse-racing valuation (100/112 or 100/128 of ticket face value or notified price; actionable claims at 100%); add Input Service Distributor invoice and credit-transfer requirements; and comprehensively expand the e-way bill framework (pre-movement electronic furnishing in FORM GST EWB-01, PART B updates, consolidated EWB-02, validity tied to distance, cancellation and exclusions), together with related form substitutions and refund clarifications.

Authority for Advance Ruling constituted: state appoints specified tax commissioners as members under GST appointment powers.
The State Government, exercising powers under sub section (2) of Section 96 of the Madhya Pradesh Goods and Services Tax Act, 2017, appoints specified officers as members of the Madhya Pradesh Authority for Advance Ruling: a Joint Commissioner of State Tax nominated by the Commissioner of State Tax and a Joint Commissioner of Central Tax nominated by the Chief Commissioner of Central Tax (CGST), Bhopal Zone.

Companies (Authorised to Register) Amendment substitutes Form URC-1 for conversions from firms/LLPs to companies under section 366.
The amendment replaces Form URC-1 to govern registration for conversion of firms and LLPs into companies, specifying required applicant and corporate particulars (entity type, membership, proposed company name and category, constituting instrument details, share and guarantee particulars, meetings and resolutions). It sets a comprehensive attachments schedule (members list, declarations, affidavits, constituting instrument, registration certificate, advertisement, stamp compliance certificate, consents, auditor-certified accounts, undertakings, tax returns) and requires digital signatures and practising professional certification, with notice of penal provisions for false statements.

Companies Amendment Rules 2018 substitute Forms MGT 6 and MGT 15, prescribing declaration and AGM reporting formats with signature requirements.
The Amendment Rules, 2018 substitute Forms MGT 6 and MGT 15: MGT 6 records declarations where the registered holder lacks beneficial interest, including share details, holder and beneficial owner particulars, dates, authorized person data, required declarations, attachments and digital signature; MGT 15 reports annual general meeting particulars, attendance, quorum confirmation, fair summary of proceedings, compliance confirmation with the Act and rules, adjournment/postponement particulars, attachments and digital signature, with reminders of penalties for false statements.

Companies audit forms updated: new ADT 1 and ADT 2 prescribe auditor appointment and removal information for filings.
The notification substitutes new Forms ADT-1 and ADT-2 in the Companies (Audit and Auditors) Rules, 2014. ADT-1 prescribes company and auditor identification, appointment nature and tenure, joint auditor status, compliance with the twenty company limit, prior tenures, AGM or casual vacancy indicators, SRN references, and specified attachments including auditor consent and company resolution. ADT-2 prescribes grounds for removal before term expiry, account qualifications, hearing opportunities, related proceedings, auditor appointment particulars, special notice particulars, audit fee status, audit pendency and required attachments; both require authorised digital declaration and note penal provisions for false statements.

Deduction under section 80D: notification recognises Contributory Health Service Scheme for tax deduction from the stated assessment year onwards.
The notification recognises the Contributory Health Service Scheme as qualifying for the deduction under section 80D of the Income tax Act, exercising the Central Government's power under clause (a) of sub section (2) to notify employer sponsored health schemes; the recognition applies for the assessment year 2018 2019 and subsequent years.