Unique common enrolment number for transporters consolidates multi State GST registrations and restricts use of individual GSTINs.
Transporters registered in more than one State or Union Territory with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; upon validation a unique common enrolment number will be issued and, once issued, the transporter may not use individual GSTINs for Chapter XVI. The Commissioner or authorised officer may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days, counted from midnight of the interception date.

Companies deposit rules amended: auditor certificate on deposit defaults, rule 5 removed, 20% liquidity requirement introduced.
The amendment requires a statutory auditor's certificate in Form DPT-1 confirming absence of default or that any default has been made good and five years have lapsed; omits rule 5; substitutes rule 13's proviso to maintain at least twenty per cent of maturing deposits as remaining deposited; omits clause (k) of rule 14(1); and replaces Forms DPT-1 and DPT-3 with revised disclosure and return formats including specified attachments and director declarations.

Commencement of Companies Amendment Act: specified provisions appointed to come into force by government notification.
Central Government appoints 15th August, 2018 as the commencement date for specified provisions of the Companies (Amendment) Act, 2017, bringing into force Section 15, Section 16, Section 75 and Section 76 of the Act by notification under the power conferred by sub section (2) of section 1.

Commencement of Section 20: provisions of Companies (Amendment) Act, 2017 activated by central government appointment.
Central Government appoints 5th July 2018 as the commencement date for Section 20 of the Companies (Amendment) Act, 2017 by notification of the Ministry of Corporate Affairs, issued under the powers conferred by subsection (2) of section 1 of the Act, specifying when the provisions of Section 20 shall come into force.

Company registration requirements expanded: new entity definitions, document and verification obligations enable conversions under updated procedural rules.
Amendments define "society" and "trust", designate registrars, and render Chapter II incorporation provisions applicable mutatis mutandis to registrations under Part I of Chapter XXI, impose minimum membership rules and require companies with fewer than seven members to register as private companies. They prescribe detailed, category specific documentation and verification to accompany Form URC 1 (member/partner/trustee lists, proposed directors' particulars, constitutive instruments, secured creditors' consents, majority member consent, stamp law undertakings, income tax returns), empower the Registrar to issue licenses permitting omission of "Limited" in names subject to eligibility, mandate dissolution undertakings, verification by proposed directors, and introduce procedural notifications, moratoria and updated URC forms.

Director KYC fee introduced: late filings after the specified deadline will attract a fixed late fee; transitional waiver provided.
Amends the Companies (Registration Offices and Fees) Rules, 2014 by inserting a new Annexure item establishing the fee for filing e Form DIR 3 KYC under rule 12A: a fee is payable for filings made by 30th April each year for directors as at the preceding 31st March, a specified higher fee applies to delayed filings, and a transitional waiver for the 2018-2019 year makes no fee chargeable until 31st August, 2018 with the late fee payable on or after 1st September, 2018.

Charge satisfaction intimation requires filing CHG-4 within three hundred days and related rules are amended.
Amendments require substitution in rule 3(1) to read that specified documents "shall be filed"; replace rule 8(1) to require companies or charge holders to intimate payment or satisfaction in full of any registered charge to the Registrar in Form No.CHG-4, with the intimation and fee to be furnished "within a period of three hundred days" from the date of payment or satisfaction; and amend rule 12(1) by substituting "within thirty days" with "within a period of three hundred days."

Exchange rate determination sets specified foreign currency conversion rates for import and export valuation under customs law.
Determination of exchange rates under section 14 of the Customs Act prescribing conversion rates for listed foreign currencies into Indian rupees for imported and export goods. The notification supersedes the immediately preceding notification except as to prior actions, and sets separate Schedule I per unit rates and Schedule II per 100 unit rates (Japanese Yen) to be applied for customs valuation and related administration from the date specified.

Unique common enrolment number for transporters enables single enrolment across states; commissioner may grant brief extensions for e-way bill reporting.
A unique common enrolment number may be issued to transporters registered in multiple States/UTs with the same PAN upon application in FORM GST ENR-02 using any one GSTIN; once issued, the unique enrolment must be used for Chapter XVI and the other GSTINs cannot be used for that Chapter. The Commissioner or an authorised officer may, on sufficient cause, grant a short additional extension for recording the final report in Part B of FORM EWB-03, with statutory periods counted from the midnight of vehicle interception.

Exchange of Information obligations expanded under amending protocol, creating broader information sharing and confidentiality rules with immediate effect.
Notification under section 90 declares the amending Protocol to the India-Armenia tax convention entered into force on 14 June 2017 and that its provisions apply in India from that date. The Protocol replaces Article 26 with a new Exchange of Information clause obliging competent authorities to exchange foreseeably relevant tax information, subject to confidentiality and limited exceptions, and requiring states to employ their information gathering measures even where they have no domestic interest in the information.

Exemption of vessel sharing agreements from competition prohibition allows monitored liner shipping cooperation subject to withdrawal on anti-competitive complaints.
Exemption of Vessel Sharing Agreements from the prohibition in section 3 is granted for a limited period for carriers of all nationalities operating from Indian ports, subject to withdrawal if complaints of price fixing, capacity limitation, or market/customer allocation arise. The Director General, Shipping will monitor operations and submit annual reports. Operators must file copies of existing or new vessel sharing agreements and any other documents specified by the Director General within thirty days of publication or ten days of signing, whichever is later.

Authorised representative framework for creditor classes introduced, defining selection, claim procedures and voting mechanics in insolvency.
Amendments create a defined class of creditors and require the IRP to identify classes, propose three eligible insolvency professionals per class, and obtain their consent; creditors in a class must submit "claim with proof" in Form CA and indicate their choice of authorised representative. The IRP selects the insolvency professional with highest choices for appointment by the Adjudicating Authority; authorised representatives facilitate communication and voting but do not verify claims and are entitled to prescribed fees. Procedural timelines, EoI and resolution-plan processes, withdrawal mechanism, and avoidance-transaction milestones are also specified with updated Forms.

Unique common enrolment number enables multi state transporters with the same PAN to consolidate GST enrolment and compliance.
The amendment allows transporters registered in multiple States/UTs with the same PAN to apply in FORM GST ENR-02 for a unique common enrolment number for Chapter XVI; once issued, that enrolment must be used instead of individual GSTINs. It permits the Commissioner or authorised officer to extend the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from the midnight of the interception date. The amendment prescribes FORM GST ENR-02 content and expands rule 142(5) cross references to include detention and seizure provisions.

Extension of notification deadline: statutory tax-rate notification date extended to a later quarter under GST framework.
Amendment substitutes the earlier specified date in the principal State Tax (Rate) notification with a later date by exercise of the Governor's power under the Goods and Services Tax statute, on the recommendation of the Council and on satisfaction of public interest, thereby altering the operative deadline referenced in the original notification and its last amendment.

SCOMET amendment updates export controls for biological, chemical and dual-use technologies and revises glossary terms.
Amendment revises the SCOMET appendix to Schedule 2 of the ITC (HS) by reorganising Category 2 into subcategories 2A-2H for microorganisms, toxins and related technology/software; restating Category 3D as chemical and biomaterial manufacturing and handling equipment and related technology/software; reserving Category 5D; and substituting, deleting, or adding glossary definitions including cryptographic activation, compensation systems, ADC types, sample rate, steady state mode, military use, and RNSS.

Corrigendum revises monetary threshold in prior GST notification, amending the specified amount upward in the notification text.
Corrigendum correcting a prior GST notification by substituting the monetary amount specified in the notification's second paragraph. The correction directs that the phrase 'ten thousand rupees' appearing in the last line of the second paragraph of Notification No. J.21011/2/2018-TAX/part dated 28th May, 2018 be read as 'fifty thousand rupees'.

Anti-Profiteering screening committee constituted to oversee GST compliance and examine price-related complaints in Tripura state.
Constitution of a State Level Screening Committee on Anti-Profiteering for Tripura to examine GST-related profiteering and price complaints, naming two senior state tax officers as members, constituted under state GST rules and effective from its publication in the Official Gazette, superseding a prior notification.

Appellate Authority for Advance Ruling established for GST appeals; membership includes central and state chief tax commissioners.
The Tripura government constitutes the Tripura Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings, composed of the Chief Commissioner of Central Tax and the Chief Commissioner of State Tax, and declares the Authority to come into force from its publication in the Official Gazette.

Common Adjudicating Authority appointment consolidates adjudication jurisdiction under the Customs Act for specified noticees and show cause notices.
Appointment of a Common Adjudicating Authority consolidates adjudication by designating officers listed in the Table to exercise powers and discharge duties of the original adjudicating authorities under the Customs Act in respect of the specified noticees and show cause notices, reallocating adjudicatory jurisdiction and identifying the proper officers responsible for the proceedings.

Unique common enrolment number for multi-state transporters created; application procedure and e waybill reporting time extensions clarified.
Transporters registered in multiple States/UTs with the same PAN may obtain a unique common enrolment number by applying in FORM GST ENR-02 using any one GSTIN; validation generates the number, which, once issued, bars use of individual GSTINs for Chapter XVI. The Commissioner may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days for sufficient cause, and the twenty four hour or three day periods run from midnight of the interception date.