Unique common enrolment number for transporters enables single UEN across states; new enrolment form and EWB timing relief.
A transporter registered in multiple States/UTs with the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; after validation a UEN is issued and the transporter must not use any individual GSTIN for Chapter XVI purposes. FORM GST ENR-02 requires legal name, PAN, registrations sharing the PAN and a verification declaration.

Disposal of seized perishable and hazardous goods enabled to prevent loss and deterioration following seizure procedures.
Under sub-section (8) of section 67 of the Maharashtra Goods and Services Tax Act, 2017, the proper officer may promptly dispose of specified classes of seized goods-on grounds of perishable or hazardous character, rapid depreciation, storage constraints or other relevant considerations. The notified Schedule identifies categories subject to disposal, including hygroscopic substances, raw hides, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, specified forest products, taxable goods in Chapters 1-24, rapidly depreciating unclaimed goods, and goods provisionally released but not taken within one month of bond execution.

E-way bill exemption for qualifying intra-state goods movements in Maharashtra under specified consignment and purpose conditions.
Notification exempts e-way bill generation for intra-State movements within Maharashtra where movement begins and ends in the State and meets the Table conditions; general exemption for consignments not exceeding the specified value, and distance-limited exemptions for job work and for storage and warehousing covering specified goods including hank, yarn, fabric, garments, turmeric, chilli (Genus: Capsicum) and raisins.

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.

Extension of notification date under GST law preserves existing state tax rate applicability for an additional three-month period.
Amendment under section 11(1) of the Gujarat GST Act substitutes the previously specified calendar date in an earlier state tax rate notification with a later date, thereby extending the period during which the notification's state tax rate provisions remain operative; the change is effected by substituting the figures, letters and words denoting the earlier date with those denoting the later date and is promulgated in the name of the Governor.

Exemption under section 9(4) MGST Act extended, delaying the payment obligation by amending the State Tax notification.
Extension of the exemption under section 9(4) of the Maharashtra GST Act by Notification No. 12/2018-State Tax (Rate), dated 29 June 2018, substituting the earlier cut off date so that the exemption period previously ending on 30th June 2018 is extended to 30th September 2018 by textual replacement in the principal notification under powers of section 11(1).

Extension of applicability date postpones the prior deadline to a later quarter under the Mizoram SGST amendment.
Amendment substitutes the operative cut off date in Notification No. 8/2017 State Tax (Rate) by extending the previously specified deadline from the end of June to the end of September, issued under sub section (1) of section 11 of the Mizoram GST Act on the Council's recommendation and promulgated as Notification No. 12/2018 State Tax (Rate) by the Taxation Department.

Extension of Notification Effective Date: State amends GST rate notification to replace 30th June with 30th September.
The State Government, invoking its statutory power and on Council recommendation, amends the prior State GST rate notification by substituting the words and figures "30th day of June, 2018" with "30th day of September, 2018," thereby changing the notified effective date in the Gazette publication.

Extension of notification deadline under Karnataka GST Act: operative date of prior notification deferred to September 2018.
The government, exercising powers under section 11(1) of the Karnataka Goods and Services Tax Act, 2017 and on the Council's recommendation, amends the cited notification by substituting the figures, letters and words "30th day of June, 2018" with "30th day of September, 2018", thereby deferring the operative date published in the Karnataka Gazette.

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.

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.

GST rule amendments: transporter common enrolment, inverted duty refund formula, and strengthened compliance remedies.
The amendment clarifies that values added under clause (b) of section 15(2) are deemed paid for section 16(2) purposes; allows transporters with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 and forbids use of individual GSTINs thereafter for Chapter XVI; revises the inverted duty refund formula and definitions for Net ITC and Adjusted Total Turnover; extends certain time limits; updates refund and enrolment forms; and strengthens enforcement remedies including price reduction orders, refunds with interest, fund deposits, penalties and registration cancellation.

Unique common enrolment for transporters established; ENR-02 form introduced and e waybill reporting time can be extended.
Transporters registered in multiple States or Union Territories with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; once issued, the transporter must not use individual GSTINs for Chapter XVI purposes. Amendments permit the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a further short period on sufficient cause, with the statutory period computed from midnight of the interception date, and expand rule scope to include additional enforcement sections.

Seizure disposal rules allow specified perishable or hazardous goods to be disposed after seizure when retention is impracticable.
Notification authorizes the proper officer to dispose of specified seized goods when perishable or hazardous nature, depreciation in value, storage constraints or other relevant considerations render retention impracticable; the Schedule lists categories including hygroscopic substances, raw hides, periodicals, specified chemicals, pharmaceutical products, fuels, batteries, petroleum products, dangerous drugs, fireworks, protected timbers, broad classes of taxable goods, rapidly depreciating unclaimed goods, and goods not provisionally released within one month of bond execution.

Refund of input tax credit: revised formula and procedural amendments modify eligibility, documentation, and fund deposits.
Amendments effective from 13 June 2018 (with certain provisions from 1 July 2017) revise Jharkhand GST Rules to: deem amounts added under clause (b) of section 15(2) as paid for purposes of section 16(2); extend a limitation period from one year to eighteen months; prescribe a formula for maximum refund on account of inverted duty structure with definitions of Net ITC and Adjusted Total Turnover; require inward supplies to be from registered persons against tax invoices; mandate deposit of fifty percent of specified cess into the Compensation Fund; expand Authority remedies for failure to pass on tax benefits; add an exception for movement of empty LPG cylinders; and amend multiple GST forms and annexures.

Establishment of National Company Law Tribunal bench expands tribunal locations by adding a Jaipur bench under amended notification.
Establishment of a National Company Law Tribunal bench at Jaipur by amendment of the earlier notification, omitting the prior Rajasthan entry in the Table and inserting a new serial entry for the National Company Law Tribunal, Jaipur Bench with Jaipur as its seat; the amendment becomes operative on the notified commencement date and cites the principal notification and prior amendment for record.

Unique common enrolment for multi state transporters allows single enrolment using same PAN; EWB final report time may be extended.
A transporter with registrations in multiple States/UTs under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, individual GSTINs cannot be used for Chapter XVI. The Commissioner may extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 by up to three days, with the initial and extended periods counted from midnight of the interception date.

Appointment of Authorities to exercise GST investigatory powers in designated district jurisdictions under state notification.
The Commissioner of Kerala designates specified state officers to exercise the powers conferred under the GST provision within the territorial jurisdictions listed in the schedule, naming Deputy Commissioners (Appeals) and allocating districts to each; additionally, the Joint Commissioner (Law) is designated as Joint Commissioner (Appeals) to exercise those authorities.

Listing of security receipts now permitted under a private placement regime with valuation, rating, and NAV disclosure requirements.
The amendments permit issuance and listing of security receipts issued by trusts set up by asset reconstruction companies on a private placement basis to qualified buyers, subject to Reserve Bank guidelines, independent valuation prior to listing, credit rating, dematerialisation, prescribed disclosures in the offer document, compliance with listing obligations, and specified trading, reporting and NAV disclosure requirements, including periodic valuation and rating-based NAV disclosure.

Unique common enrolment for multi-state transporters introduced; single ENR via PAN application using FORM GST ENR-02.
Establishes a unique common enrolment number for transporters holding registrations in multiple States/UTs under the same PAN, obtainable by applying via FORM GST ENR-02 using any one GSTIN and subject to validation; requires use of that single enrolment for Chapter XVI. Permits the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 by up to an additional three days, with prescribed counting from midnight of vehicle interception. Inserts FORM GST ENR-02 and updates enforcement cross-references.