GST Rule amendments revise refund calculation, valuation deeming, fund deposit requirement, and enforcement measures.
The rules prescribe that the value of supplies added under valuation provisions is deemed paid for input tax credit purposes; extend a prescribed time limit to eighteen months; and set out a formula for refunds on account of inverted duty structure where Maximum Refund Amount = (Turnover of inverted rated supplies x Net ITC / Adjusted Total Turnover) - tax payable on such supplies, with Net ITC and Adjusted Total Turnover defined, and require inward supplies to be received against a tax invoice for relevant claims.

Provisional IGST settlement permits provisional allocation of integrated tax collections subject to adjustment based on taxpayer returns.
The amendment replaces rule 11(3) to allow the Central Government, on Council recommendations, to provisionally settle IGST collected in a financial year that remains unsettled, with such provisional payments to be adjusted in subsequent months or years based on taxpayer returns.

GSTR-6 filing deadline extended for Input Service Distributors; returns for July 2017-June 2018 now due by July 31.
The Commissioner extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months July, 2017 to June, 2018 until 31 July 2018, issued under the powers of the Central Goods and Services Tax Act and Rules and superseding notification No. 19/2018-Central Tax insofar as applicable, save for prior completed actions.

Examination authority designation: NACIN to conduct GST practitioner exams under CGST Act and Rules.
The Commissioner, on the recommendation of the Council and exercising powers under the Central Goods and Services Tax Act, 2017, notifies a national training academy as the authority to conduct the examination for GST Practitioners under sub rule (3) of rule 83 of the CGST Rules, 2017 by formal notification.

Reverse Charge Mechanism applied to Priority Sector Lending Certificates, making IGST payable by registered recipients.
Priority Sector Lending Certificates are inserted into the IGST rate schedule as goods described under "Any Chapter," with supplier and recipient both being any registered person; the amendment notifies levy of IGST on PSLCs under the reverse charge mechanism, making the registered recipient liable to pay tax.

Reverse Charge Mechanism applied to Priority Sector Lending Certificates making the recipient registered person liable for CGST.
Notification No. 11/2018 amends Notification No. 4/2017 to treat Priority Sector Lending Certificates as a taxable supply and to place tax liability on the recipient under the Reverse Charge Mechanism, specifying both supplier and recipient as any registered person and effectuating the change under section 9(3) of the Central GST Act.

Reverse charge on Priority Sector Lending Certificates applies to supplies between registered persons under UTGST rate notification.
Amends Notification No.4/2017 by inserting a new entry that notifies Priority Sector Lending Certificate as a taxable item under Any Chapter, with both supplier and recipient specified as any registered person, thereby bringing such certificates within the Union Territory GST rate framework for registered persons.

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.

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.

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.

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.

Waiver of late fee: late fees for GSTR-3B waived if TRAN-1 and monthly returns are filed within prescribed timelines.
Waiver of late fee for failure to furnish the return in FORM GSTR-3B is granted for registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal by the December cutoff; the waiver is conditional on filing TRAN-1 by the prescribed May date and filing the GSTR-3B returns for the specified months by the prescribed May month-end date.

Refund for inverted duty structure formula clarified to determine refundable input tax credit against adjusted turnover.
Substitution of rule 89(5) prescribes a refund for inverted duty structure via the formula: Maximum Refund Amount = (Turnover of inverted rated supplies x Net ITC / Adjusted Total Turnover) - tax payable on such supplies, with Net ITC and Adjusted Total Turnover defined. Rule 97 establishes the Consumer Welfare Fund, its sources, auditability, a Standing Committee with specified powers to regulate applicants, grants, investments and reimbursements, and limits on utilisation. Amendments also prescribe capital goods valuation for ITC-03 and insert FORM GSTR-10 and revised DRC-07.

GST on railway catering standardized without input tax credit for on board and platform supplies.
The GST Implementation Committee approved a uniform GST treatment for all supplies of food and/or drinks made available in trains, on platforms or at stations by Indian Railways, IRCTC or their licensees, applicable irrespective of mobile or static catering variants, and specified that this tax treatment applies without availability of input tax credit.

E-way bill exemption for intraterritorial movement in Lakshadweep removes requirement regardless of consignment value.
No e-way bill is required for movement of goods that commence and terminate within the Union Territory of Lakshadweep, irrespective of consignment value, pursuant to a Central Government notification issued under the Union Territory GST Act and the Central GST Act read with the Central GST Rules.

E-way bill exemption for intra Daman and Diu movements later removed by subsequent administrative rescission notification.
The Central Government notified that, irrespective of consignment value, no e-way bill shall be required where movement of goods both commences and terminates within the Union Territory of Daman and Diu, effective 1 April 2018; this notification was subsequently rescinded effective 25 May 2018.

E-way bill exemption for intra-territory movements removes requirement regardless of consignment value under central notification.
The Central Government exempted intra-Union Territory movements within Dadra and Nagar Haveli from the e-way bill requirement irrespective of consignment value, under the Union Territory GST Act, the Central GST Act and rule-based authority; the exemption commenced in early April 2018 and was subsequently rescinded in May 2018.

No e-way bill requirement for intra-Union Territory Chandigarh goods movement, suspended later by subsequent notification.
Irrespective of consignment value, no e-way bill requirement applies where movement of goods both commences and terminates within the Union Territory of Chandigarh, notified under the Union Territory GST and Central GST Acts and the Central GST Rules, effective from 1 April 2018, and later rescinded by a subsequent notification.