E-way bill exemption for intra-union territory movement: no e-way bill required when transport both originates and terminates within.
No e-way bill is required where the movement of goods both commences and terminates within the Union Territory, irrespective of consignment value, under powers conferred by the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act read with the relevant rule provision; the exemption was notified to take effect from 1 April 2018 and was later rescinded by a subsequent Union Territory Tax notification.

Extension of filing deadline for FORM GST TRAN-2 granted, moving the submission deadline to 30 June 2018.
The Commissioner, invoking rule-based authority read with the Act and on the Council's recommendation, extends the period for furnishing the statement in FORM GST TRAN-2 under the specified sub-clause of the procedural rule until 30 June 2018.

Refund filing extension for notified persons now allows longer period to apply for GST inward supply tax refunds.
Specified persons notified under the GST framework, including certain international organisations and diplomatic missions, are permitted an extended period to file applications for refund of tax paid on inward supplies. Such persons must submit refund applications to the jurisdictional tax authority in the prescribed form and manner within the extended time limit measured from the last day of the quarter in which the supply was received, subject to conditions and restrictions under the Central GST Rules.

Extension of GSTR-6 filing deadline granted for Input Service Distributors to cover prior monthly returns.
The Commissioner extends the time limit for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months of July, 2017 to April, 2018 until the 31st day of May, 2018, exercising powers under sub section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 and read with rule 65 of the Central Goods and Services Tax Rules, 2017, and superseding the prior notification of 23rd January, 2018 except as to past actions.

Extension of GSTR-1 filing deadline for large taxpayers grants revised due dates for outward-supply returns.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is provided for registered persons with aggregate turnover above the specified threshold, by exercise of powers under the Act on the Commissioner's recommendation, designating alternate last dates for filing GSTR-1 for the months specified; corresponding extensions for returns under sections 38 and 39 will be notified subsequently in the Official Gazette.

Quarterly GSTR-1 filing for eligible small taxpayers: special procedure applied and deadline set for April-June returns.
Notification prescribes a special quarterly filing regime for registered persons with aggregate turnover up to a specified threshold to furnish outward supply details in FORM GSTR-1. For the quarter April-June 2018 such persons must furnish FORM GSTR-1 by 31st July 2018, and any detailed special procedure or extension for April-June 2018 will be notified subsequently in the Official Gazette.

GSTR-3B filing deadlines clarified-returns must be filed electronically and tax liabilities discharged via e-ledgers by due dates.
Specifies filing deadlines for FORM GSTR-3B for April-June 2018 to be furnished electronically through the common portal by the respective last dates. Mandates that registered persons furnishing FORM GSTR-3B must, subject to section 49 of the Act, discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding last date for filing. Includes a transitional provision extending the filing period for taxpayers obtaining GSTIN under a specified notification to a consolidated final date, as amended.

E-Way Bill commencement: specified sub-rules of rule two come into force from 1 April 2018.
The Central Government appoints a commencement date for specified sub-rules of rule two of an earlier Central Tax notification relating to E-Way Bills, excluding one clause within a sub-rule, thereby bringing those listed sub-rules into force under the authority of the Central Goods and Services Tax Act.

Challan endorsement rules allow principals or job workers to issue and endorse transfers; investigation and quorum rules clarified.
Rule 45 permits challans to be issued by principals or job workers where goods move between job workers, with endorsements by job workers and principals stating quantity and description. Rule 125 designates the Secretary to the Authority as an officer not below Additional Commissioner (DG Safeguards). Authority powers and procedures are adjusted: rule 129 reference updated to the Authority; the Authority may refer matters back to the DG for further investigation; rule 134 sets a three-member quorum and majority decision rule with the Chairman's casting vote. Rail transport definitions exclude parcel space leasing by Railways.

Extension of IGST exemption: notification postpones prior expiry date, deferring obligation to remit tax under the IGST Act.
Amendment extends the temporal scope of an existing IGST rate notification by substituting the previously specified expiry date with a later date, thereby continuing the rate regime and associated exemption from payment under section 5(4) of the Integrated Goods and Services Tax Act until the substituted date. The amendment modifies paragraph 2 of the principal notification 32/2017 Integrated Tax (Rate) to effect the date substitution under the Central Government's power in section 6(1).

GST exemption under section 9(4) extended to 30 June 2018 by central tax notification.
The Central Government amends Notification No.8/2017-Central Tax (Rate) to substitute the terminal date "31st day of March, 2018" with "30th day of June, 2018", thereby extending the period of relief under section 9(4) of the CGST Act; the amendment is effected by Notification No.10/2018 issued under section 11(1) of the Act.

UTGST rate extension continues tax exemption under section 7(4), preserving the prior notification's applicability for the extended period.
Amends the Union Territory rate notification by substituting the previously specified terminal date with a later terminal date, thereby extending the application of the notification and preserving the associated exemption or deferment mechanism for the extended period under the existing UTGST rate framework.

Rescission of GST notification: earlier administrative notification withdrawn, preserving acts or omissions completed before rescission.
The Central Government, on the Council's recommendation and exercising powers under the GST statute, rescinds the earlier Central Tax notification, withdrawing it prospectively while expressly preserving acts done or omissions made before the rescission.

E-way bill compliance: electronic generation, carriage and verification requirements with specified validity and exceptions under GST rules.
The amendment prescribes procedural requirements for electronic generation, carriage, updating, cancellation and verification of e-way bills. Registered persons, transporters, consignors, recipients and authorised intermediaries must furnish Part A and Part B information on the common portal as applicable; transporters may generate consolidated e-way bills. The rules mandate document carriage or RFID mapping, authorise interception and inspection by empowered officers with online reporting timelines, provide for assignment and validity mechanics, and list specified exemptions and standardized electronic forms.

Provisional settlement of integrated GST allows central government to allocate unsettled IGST on GST Council recommendation.
Amendment adds a new sub-rule authorising the Central Government, on the recommendation of the Goods and Services Tax Council, to provisionally settle any sum of integrated goods and services tax collected in a particular financial year that has not been settled so far, permitting such provisional settlement at any point in that financial year.

Rescission of notification suspends earlier e way bill implementation, preserving actions already completed under the rescinded measure.
Central Government rescinds the earlier notification that would have brought e way bill rules into force, while preserving actions already done or omitted before such rescission under the Central Goods and Services Tax framework.

Textual amendment to central tax notification corrects wording, replacing 'substituted' with 'inserted' in specified lines.
Corrigendum directs that in notification No. 6/2018-Central Tax (Rate) the word "substituted" at the specified page 7, line 3 and line 6 is to be read as "inserted", effecting a textual correction in the Gazette publication.

Corrigendum to UTGST rate notification corrects terminology by replacing substituted with inserted in specified lines.
Corrigendum directs that in Notification No.6/2018 (Union Territory Tax (Rate)), on page 35 the word "substituted" be read as "inserted" in the two specified lines, as a textual correction to the Gazette publication.

IGST rate corrigendum corrects wording and revises Schedule III rate to reflect intended tax treatment.
The corrigendum directs that the word "substituted" at two specified lines in the earlier notification be replaced with "inserted," and it amends the Schedule III entry by replacing the prior rate expression with a revised rate, correcting publication errors to align the notification text and Schedule III rate with the intended provisions.

GST exemption scope revised to specify eligible research and educational institutions and align applicability with prior customs notification.
The notification amends the CGST rate schedule by redefining the beneficiary in serial 1 to include specified publicly funded research institutions and educational institutes, excluding hospitals, and by replacing references with "Department of Scientific and Industrial Research." It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, which aligns the GST exemption with the scope of the Government's Customs notification No. 51/96 Customs and makes the exemption applicable from 15th November, 2017.