Late fee waiver for delayed GSTR-1 filing eases GST compliance where outward supply details are furnished after the due date.
Late fee payable for failure to furnish outward supply details in FORM GSTR-1 by the due date is waived to the extent it exceeds twenty-five rupees per day of default. Where there are no outward supplies in a month or quarter, the waiver applies to the extent the late fee exceeds ten rupees per day. The notification establishes a late fee waiver framework for delayed GST return filing.

Tariff value fixation sets new import valuation benchmarks for specified commodities, replacing prior customs schedules.
The Central Board of Excise & Customs amends the principal non-tariff notification by substituting three tariff tables that fix tariff values for listed imports. The substituted tables set per-metric-tonne tariff values for various edible oils, brass scrap, poppy seeds and areca nuts, and unit tariff values for gold and silver when specified notification benefits are availed, replacing the prior schedules for customs import valuation and assessment.

E-way bill generation expands obligations and aligns valuation, refund and invoice rules under Delhi GST amendments.
The Delhi GST Rules amendments revise timelines and Table language, prescribe deemed valuation for State and authorised lotteries and actionable betting claims, exclude certain exempt services from aggregate turnover, permit invoice-based transfer of common input service credit to Input Service Distributors with specified particulars, require conveyance staff to carry tax invoice or bill of supply when no e-way bill is required, clarify export refund eligibility where suppliers benefited from specified notifications, and substantively expand and standardise e-way bill generation, sharing, consolidation, cancellation, validity and specified exemptions through revised forms.

Effective date adjustment: rules 2(i)-(viii deemed effective from 1 July 2017 while 2(ix)-(x) await notification.
Corrigendum replaces a single deemed effective date with staged commencement: Rules 2(i)-(viii) are deemed to have come into force on 1 July 2017, and Rules 2(ix)-(x) will come into force on such date as the State Government may appoint by notification. It also substitutes wording in Rule 2(i) to read "of eligible duties and taxes as defined in Explanation 2 to section 140," clarifying the definitional reference.

Corrigendum on notification references: substitution of clause references modifies the referenced SGST provisions' scope in administration.
Corrigendum substitutes "2(ix)(i) and 2(ix)(ii)" with "2(ix) and 2(x)" in paragraph 1 of Notification No S.O 04 (State Tax), dated 03.01.2018, as published in the Gazette, effecting an administrative amendment to the notification's clause references.

E-way bill compliance updated under GST rules: pre-movement data, generation, validity, assignment and specific exemptions clarified.
Comprehensive amendments update valuation, credit and e-way bill procedures: Rule 31A prescribes deemed values for lotteries and betting; the Explanation to rule 43 excludes certain exempt services and financial interest supplies from aggregate exempt value; Input Service Distributor transfer invoices and refund entitlements in prescribed circumstances are specified; and rule 138 with associated forms sets mandatory pre-movement electronic information, generation, assignment, consolidation, validity, cancellation and enumerated exemptions for e-way bills.

GST rules amendment updates zero-rated supply refunds, registration amendments, and prescribed forms for UIN and export claims.
The Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018 amend the Uttar Pradesh GST Rules, 2017 with effect from the dates specified in the notification. The amendments introduce India-wide applicability of a Unique Identity Number, restrict retrospective amendment of registration particulars except by Commissioner's order, and substitute the refund formula and definitions for zero-rated supplies without payment of tax. They also revise refund procedures, update prescribed forms for registration, inward supply statements and refund applications, and modify FORM GST DRC-07.

Commencement of notification provisions: specified serial provisions appointed to come into force under GST statutory authority.
The Governor designates a commencement date for serial numbers 10 and 11 of notification No. KA. NI-2-1359/XI-9(42)/17-U.P. GST Rules 2017-Order-(45)-2017, bringing those specified provisions into force under the statutory authority provided by the Goods and Services Tax Act and the General Clauses Act.

GST rate adjustment reduces specified levy on taxable goods and applies retrospectively to the notified period.
The Uttar Pradesh notification amends an earlier notification under section 10(1) of the U.P. Goods and Services Tax Act by substituting the rate expression in clause (i) and by replacing clause (iii)'s language with "half per cent. of the turnover of taxable supplies of goods." The amendment is deemed effective from 29th December, 2017.

Late fee waiver for delayed GSTR-4 filing limits recoverable daily fee; lower waiver threshold applies if state tax payable is nil.
Waives late fee for registered persons for failure to furnish FORM GSTR-4 by the due date by exempting any late fee amount in excess of twenty five rupees per day; if the total State tax payable in the return is nil, the exemption applies to any late fee amount in excess of ten rupees per day. The notification takes effect retrospectively from 29th December, 2017.

Special filing procedure for small taxpayers allows quarterly furnishing of outward supply details in FORM GSTR 1 within specified extended deadlines.
Notification permits registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR I quarterly for July 2017-March 2018, setting specific extended deadlines for each quarter. It supersedes an earlier notification in part, provides that related procedural extensions will be notified later in the Official Gazette, and states the notification is effective from 29th December, 2017.

Commencement date appointed for specified notification provisions to take effect under State GST statutory powers.
The State Government, exercising powers under the Madhya Pradesh Goods and Services Tax Act, appoints 1 February 2018 as the date on which provisions numbered 9 and 10 of the department's notification dated 7 September 2017 shall come into force, by administrative notification issued by the Commercial Tax Department.

E-way bill exemption for listed goods with a consignment value threshold - transporters must still carry prescribed documents.
Specifies that listed commodities are exempt from E-way bill generation for intra-district movement and for intra-State movement subject to a consignment value threshold; exempt transporters must still carry invoices or equivalent documents, and the existing movement-related procedures for information, verification, inspection and detention apply mutatis mutandis to these intra-State movements.

Common GST Electronic Portal designated for registration, tax payment, returns and e-way bill filing as official interfaces.
Designation under section 146 names www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, tax payment, return filing, 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; the notification supersedes an earlier state notification, with specified management of each portal by identified agencies and an effective retrospective commencement date.

Extension of return filing deadline for Input Service Distributor GSTR-6 returns; earlier months' filings allowed until the March cutoff.
Extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months in the initial GST period, invoking the statutory power to extend filing deadlines and superseding a prior notification, with the extension effective and deemed operative from an earlier specified date.

Late fee waiver for GSTR-6 returns limits payable penalties to amounts exceeding a small daily threshold.
The notification adopts an administrative waiver of late fee for registered persons who fail to furnish FORM GSTR-6 by the due date, excluding from liability the portion of the late fee up to a defined small daily threshold and requiring payment only for amounts in excess of that threshold; it is issued under statutory executive power and specifies an effective commencement date.

Late fee waiver for delayed FORM GSTR-5A returns provides reduced penalties and additional relief for nil-tax filers.
Waiver of late fee is granted for delay in furnishing FORM GSTR-5A returns: the State has waived the portion of late fee payable by any registered person for failure to furnish FORM GSTR-5A beyond a de minimis daily amount. Where the return shows nil integrated tax liability, a lower daily threshold applies for the waived portion. The notification declares the waiver effective from an earlier operative date, making the concession applicable to delays on or after that commencement.

Late fee waiver for GSTR-5 returns: excess daily late fees waived; lower threshold applies where state tax payable is nil.
Late fee payable for failure to furnish FORM GSTR-5 is waived to the extent it exceeds twenty-five rupees per day, and where the state tax payable in the return is nil the waiver applies to the extent it exceeds ten rupees per day; the notification takes effect from the 23rd day of January, 2018.

Late fee waiver for GSTR-1 filings: excess late fees waived, reduced daily levy for nil outward supplies.
Waiver of late fees applies to registered persons failing to furnish details of outward supplies in FORM GSTR-1 by the due date; the Government waives the portion of the late fee that exceeds a prescribed daily amount, with a lower daily threshold for periods where there are no outward supplies. The waiver is effected by state notification and made effective retrospectively from a date in January 2018.

E-way bill compliance: expanded generation, validity, transfer and exemption rules reshape electronic consignment documentation requirements.
Amendments revise valuation, documentation and procedural requirements under the Himachal Pradesh GST Rules. Rule 31A prescribes deemed valuation methods for lotteries, betting and horse racing. Rule 7 wording ties specified percentages to turnover or taxable supplies within the State or Union territory. Input tax credit and refund procedures are clarified for zero-rated supplies and exports, and Input Service Distributor invoicing and transfer requirements are specified. Forms and the E-way bill regime are reworked, detailing pre-movement information, Part A/Part B data capture, assignment, consolidation, validity, cancellation and specified exemptions on the common portal.