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and terminates within the Union Territory of Daman and Diu, effective 1 April 2018; this notification was subsequently rescinded effective 25 May 2018.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.

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).

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.

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.

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.