UTGST rate amendment updates service classifications, redefining restaurant, event catering, multimodal transport and e book supplies.
The Union Territory GST rate notification is amended to revise classifications and UTGST treatment of food and drink supplies by restaurants, institutional canteens and event based suppliers, to substitute "value of supply" for "declared tariff" in specified items, to carve out supplies by Indian Railways caterers, to define multimodal transportation and the multimodal transporter, and to distinguish e books as a separate telecommunications/information supply category; the amendments amend the principal notification and take effect immediately after issuance.

Anti profiteering authority designation updated to Director General of Anti profiteering across specified GST rules, effective from the stated date.
Amendment under section 164 substitutes every occurrence of the term "Directorate General of Safeguards" or "Director General of Safeguards" in rules 125, 129, 130(2), 131, 132(1) and 133 of the Central GST Rules, 2017 with Director General of Anti profiteering, by Notification No. 29/2018, effective from 12 June 2018.

IGST exemption extended by amending rate notification, deferring the payment obligation under the integrated GST framework.
Amends Notification No. 32/2017-Integrated Tax (Rate) by substituting the date in paragraph 2, thereby extending the temporary deferral of the specified IGST payment obligation through the newly substituted cut-off date; implemented via Notification No. 13/2018 issued under the Central Government's powers on Council recommendation.

UTGST exemption extension prolongs applicability of section 7(4) relief by replacing the June deadline with a September deadline.
Notification No.12/2018 amends Notification No.8/2017 Union Territory Tax (Rate) by substituting the original June cutoff date with a September cutoff date, thereby extending the period during which payment under section 7(4) of the Union Territory GST Act, 2017 is exempted.

Extension of exemption under CGST Act by substituting the notification cut off date, deferring expiry of the prior tax position.
Amends the Central Tax (Rate) notification to substitute the prior cut-off date at the end of June with a later end-of-September date, thereby extending the period during which the existing rate/exemption regime under the CGST framework continues to apply; the amendment is a temporal substitution of the operative date without changing rates or other substantive conditions.

Unique common enrolment number for multi-state transporters enables a single enrollment across registrations, simplifying EWB compliance.
A transporter registered in more than one State or Union Territory with the same PAN may apply for a unique common enrolment number using any one GSTIN by submitting FORM GST ENR-02; upon validation the unique common enrolment number shall be generated and, once obtained, the transporter shall not use individual GSTINs for purposes of Chapter XVI. Additionally, time for recording the final report in Part B of FORM EWB-03 may be extended by up to three days by the Commissioner or an authorised officer where sufficient cause is shown.

Disposal of seized goods: notification lists categories eligible for expedited disposal due to perishability, hazard or depreciation.
Notification authorises the proper officer to dispose of goods seized under section 67 of the Central Goods and Services Tax Act when disposal is justified by perishability, hazardous character, rapid depreciation, storage constraints or other relevant considerations. The Schedule enumerates categories requiring prompt disposal, including hygroscopic substances, raw hides and skins, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, timber species, taxable goods in Chapters 1-24 of the Customs Tariff, unclaimed rapidly depreciating goods, and goods provisionally released but not claimed within one month of bond execution.

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 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.

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.

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.