Extension of notification period alters the operative date under Punjab GST, substituting the earlier cut-off with a later one.
The Governor, on the Council's recommendation and exercising powers under the Punjab GST Act, amends the earlier departmental notification by substituting the originally specified date with a later date, effecting a targeted change of the notification's operative date without altering other provisions.

Amendment of statutory order: substitution of a scheduled date in a Punjab GST order, effecting a minor administrative change.
Under powers conferred by section 168 read with sub rule (5) of rule 61 of the Punjab GST Rules, the Commissioner amends Order PA/ETC/2018/61 by substituting the date in the Table at serial number 1, column (3), replacing the previously specified date with a newly specified date, limited to that entry and not affecting other provisions of the order.

Job worker challan rules clarified: principals or job workers may issue and endorse challans for inter job worker movement.
The amendments permit challans to be issued by the principal or a job worker when goods move between job workers, allow successive endorsements by job workers to record quantity and description where goods move between job workers or return to the principal, insert the word "day" to fix the performance report deadline, substitute Authority for Standing Committee in allowance language, empower the Authority to refer matters back to the Director General of Safeguards for further investigation with reasons recorded, replace rule 134 to prescribe quorum and majority decision rules, expand complainant standing for failure to pass on tax benefit, and exclude parcel space leasing from "transported by railways."

Consumer Welfare Fund rules and GST form amendments clarify refunds, committee governance, and final return requirements.
Substituted rule prescribes a formula for refund on account of inverted duty structure using turnover of inverted rated supplies, Net ITC (input tax credit on inputs during the period excluding credits claimed under specified refund sub rules) and Adjusted Total Turnover, less tax payable on such supplies. Rule 97 is replaced to constitute a Consumer Welfare Fund receiving specified state tax receipts and investment income, to be administered via a Standing Committee with specified powers, procedures and audit requirements. Forms ITC 03, GSTR 10 and DRC 07 are amended or inserted, including capital goods value reduction and final return requirements.

Appellate Authority under Goa GST Act constituted: Additional and Deputy Commissioners assigned statewide and district appellate jurisdiction, effective immediately.
Notification constitutes the Appellate Authority under the Goa Goods and Services Tax framework by appointing the Additional Commissioner of State Tax with jurisdiction over the entire State and two Deputy Commissioners of State Tax with jurisdiction over North Goa and South Goa districts respectively, pursuant to the Act and the implementing rule; the appointments are administrative and take effect immediately.

Notification amendment: substitution of specified date in notification table, effective immediately under statutory authority by Commissioner.
The Commissioner of State Tax amends Notification No. 4/2018 by substituting the date entry in column (3) against serial number 1 of the Table with a different date; the amendment is made under the statutory powers in the Telangana GST Act and Rules on the Council's recommendation and is effective immediately.

Waiver of late fee for failure to furnish GSTR-3B where TRAN-1 declarations are subsequently filed and returns regularised.
Waiver of late fee is granted for failure to furnish FORM GSTR-3B for the months from October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed on the common portal on or before 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and filed the GSTR-3B returns for those months by 31 May 2018.

Rescission of notification: e way bill implementation in Lakshadweep brought into effect, replacing the earlier Gazette instrument.
The Central Government, using its delegated powers under the Union Territory and Central GST frameworks and on the Council's recommendation, rescinds G.S.R. 319(E) (Gazette Extraordinary) dated 31st March, 2018, thereby altering the prior administrative position and making the e way bill provision for the referenced Union Territory effective from the stated commencement date.

E-way bill implementation: rescission of prior notification modifies its applicability in Andaman and Nicobar Islands.
The Central Government, exercising powers under the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act and pursuant to rule 138, rescinds notification G.S.R. 315(E), dated 31st March, 2018, on the recommendation of the Council; the rescission takes effect for the Andaman and Nicobar Islands from 25th May, 2018, thereby changing the applicability of e-way bill requirements in that Union Territory.

GST notification amendment revises the prescribed date in the table from 20th May, 2018 to 22nd May, 2018.
Amendment to a prior Uttarakhand State tax notification substitutes the date shown against serial number 1 in the table. The entry "20th May, 2018" in column (3) is replaced with "22nd May, 2018". The amendment is made by the Commissioner of State Tax, Uttarakhand, under the Uttarakhand Goods and Services Tax framework and on the recommendations of the Council.

Extension of GSTR-3B filing deadline: due date extended to 22 May 2018 for April 2018 returns under Maharashtra GST notification.
Extension of the due date for filing GSTR-3B returns for April 2018 is effected by amending Notification No.16/2018 State Tax: the Commissioner substitutes the original due date in the Table with a later date for the April 2018 filing, exercising powers under the State GST Act and rules on the Council's recommendation.

Amendment to GST notification effective date: substituted 22nd May for the previously specified date under Assam SGST rules.
The Commissioner amends the cited Assam SGST notification by substituting the date in the Table against serial number 1, column (3), replacing "20th May, 2018" with "22nd May, 2018", exercising powers under the Assam Goods and Services Tax Rules on the Council's recommendation.

E-Way Bill requirement for intra-state movement limited to specified goods; prescribed documentation and verification rules apply from June first.
Notification requires generation of an E-Way Bill for intra-State movement in Goa only for a specified list of twenty-two categories of goods when consignments exceed the prescribed value threshold; otherwise no e-way bill is required for intra-State movement. Exempted persons-in-charge must nonetheless carry prescribed documents such as tax invoice, delivery challan, bill of supply or bill of entry. Applicable provisions on prior information, documents to be carried, verification, inspection and detention-upload procedures apply mutatis mutandis to the listed goods. The notification takes effect from 1st June, 2018.

E-way bill rescission withdraws prior notification, making the updated e way bill regime effective and operative.
Central Government rescinds the earlier notification concerning the e way bill regime for the Union Territory, withdrawing G.S.R. 318(E) and fixing the rescission to take effect on the 25th day of May, 2018, thereby setting the commencement for the modified e way bill regulatory position.

Rescission of e-way bill notification confirms repeal of earlier instrument, effective from the stated commencement date.
The Central Government, invoking powers under the Union Territory and Central Goods and Services Tax Acts and relevant Central GST Rules, rescinds the earlier G.S.R. notification concerning the e-way bill for the Union Territory; the rescission operates with effect from 25 May 2018 and is issued on the Council's recommendation with departmental file and signatory details.

Extension of GSTR-3B filing due date granted for April returns to a later date under state GST notification.
The Commissioner of State Taxes, Nagaland, amends Notification No.3/2018 to extend the due date for filing Form GSTR-3B for April 2018 by substituting the earlier date with a later date against serial number 1, column (3) of the notification's table, exercising powers under the state GST statute and rules upon Council recommendation.

Rescission of e-way bill notification postpones commencement of its application under Union Territory and Central GST rules.
The Central Government, on the Council's recommendation and invoking powers under the Union Territory GST Act and the Central GST Act read with clause (d) of sub-rule 14 of rule 138 of the Central GST Rules, rescinds notification G.S.R. 316(E) dated 31 March 2018 as published in the Gazette of India, with effect from 25 May 2018.

Notification amendment: Effective date in Puducherry GST notification changed to 22nd May for compliance purposes.
An amendment to Notification F.No. 3240/CTD/GST/2018/1 substitutes the entry in column (3) against serial number 1 of the Table, replacing "20th May, 2018" with "22nd May, 2018," effected by Notification F.No. 3240/CTD/GST/2018/4 dated 18 May 2018 under section 168 of the Puducherry Goods and Services Act, 2017 and sub rule (5) of rule 61 of the Puducherry GST Rules.

GSTR-3B due date extension increases filing time by postponing the compliance deadline for April returns.
The filing deadline for Form GSTR-3B for April 2018 is extended by substituting the previously notified date with a later date through Notification No. 23/2018 - Central Tax dated 18 May 2018, amending the Table entry in the principal notification of 23 March 2018.

GSTR-3B filing deadline extended: statutory amendment moves prescribed due date to ease compliance for taxpayers.
The Commissioner, exercising powers under the state GST statute and rules, amends Notification No. 04/2018-C.T./GST (23.03.2018) to substitute the previously prescribed due date for filing GSTR-3B with a later date, thereby shifting the statutory filing deadline and adjusting the compliance timeline for taxpayers.