GST Rule Amendments tighten inverted-duty refund formula and require deposits to compensation fund while updating compliance forms.
The amendments revise MP GST Rules to deem certain added values under section 15(2)(b) as paid for section 16(2) purposes, extend a one-year period to eighteen months, and substitute rule 89(5) (effective 1 July 2017) prescribing a formula for refund of input tax credit due to inverted duty structure-defining Net ITC and Adjusted Total Turnover and computing Maximum Refund Amount net of tax payable. They require inward supplies to be received against tax invoices, mandate deposit of fifty percent of specified cess into the Compensation Fund, empower the Authority to order price reductions, returns with eighteen percent interest, fund deposits, penalties and registration cancellation for failure to pass benefits, add an LPG cylinder movement exception, and amend multiple forms and annexures accordingly.

Seizure and disposal of perishable and hazardous goods permitted to prevent rapid depreciation and storage risks.
Notification prescribes classes of goods that the proper officer may dispose of immediately after seizure where perishability, hazardous nature, rapid depreciation, storage constraints or similar considerations apply. The Schedule enumerates items such as hygroscopic substances, raw hides and skins, newspapers, certain aromatic and pharmaceutical products, lighter fuel and non-refillable lighters, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, fireworks, Red Sander, sandalwood, early-chapter taxable goods prone to depreciation, unclaimed/abandoned rapidly depreciating goods, and goods for which provisional release bonds were not acted upon within the prescribed period.

Provisional assessment ordered for specified imports pending new shipper reviews, with security and retrospective duty liability.
Provisional assessment is ordered for specified subject goods originating in or exported from the People's Republic of China by named producers/exporters pending completion of new shipper reviews. Such provisional assessment may be subject to security or guarantee as the proper officer of customs deems fit to cover any deficiency if a definitive anti dumping duty is imposed retrospectively. If the designated authority recommends anti dumping duty on completion of review, importers will be liable to pay the recommended duty from the date of initiation of the review.

GST rule amendments revise refund calculation and strengthen enforcement, compliance and form requirements under the tax regime.
Amendments revise valuation and refund rules by deeming certain value additions paid for input tax credit purposes, extending a limitation period, and prescribing a formula for refunds on account of inverted duty structure that defines Net ITC and Adjusted Total Turnover. They strengthen enforcement by empowering authorities to order price reductions, repayment with interest, penalties and registration cancellation, and require deposit of fifty percent of certain determined amounts into the compensation fund. Procedural changes amend return and refund forms and add practitioner eligibility and declaration requirements.

Registration exemption for suppliers of reverse-charge taxable supplies; such suppliers need not register under GST.
Suppliers who are only engaged in making supplies of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempted from obtaining GST registration under the State Act, by exercise of the power conferred on the Government to define the class of persons not required to register.

Customs notification amendment: omission of specified clauses and removal of patent Act reference, effective on publication.
Amendment omits clauses (iv) and (v) of Notification No. 51/2010 CUSTOMS (N.T.) and deletes the reference to the Patents Act, 1970 from the Explanation. The Central Government exercises powers under section 11 of the Customs Act, 1962 to make these changes, which take effect upon publication in the Official Gazette and do not affect prior actions or omissions.

Intellectual Property notice amendment requirement: right holders must notify customs of IPR changes enabling amendment of border protection.
The amendment removes certain patent references from definitions and adds mandatory conditions requiring a right holder or authorised representative to notify the Commissioner of Customs within one month of any amendment, cancellation, suspension, or revocation of a registered Intellectual Property Right; the Commissioner may then amend, suspend, or cancel the registered notice and corresponding border protection.

Place of Effective Management residency: transitional rules set opening WDV, brought forward losses and carry forward treatment for newly resident foreign companies.
When a foreign company becomes resident in India because its Place of Effective Management is in India and was not earlier resident, specified transitional rules apply: opening WDV and year-wise brought forward losses and unabsorbed depreciation are adopted from foreign tax records if assessed abroad or from books of account if not; such losses and depreciation are deemed brought forward and may be set off or carried forward only against income chargeable in India due to residency, with revisions allowed if foreign authorities change those figures.

GST procedural amendment clarifies job-worker challan endorsements and decision-making quorum, and excludes railway parcel leasing.
Amendment clarifies procedural requirements: rule 45 permits challans issued by principal or sending job worker with successive endorsements when goods move between job workers or return to the principal; rule 127 inserts the word "day" for performance report timing; rule 129(6) replaces Standing Committee wording with allowance by the Authority; rule 133 authorises referral back to the Director General of Safeguards for further investigation if the Authority records reasons; rule 134 prescribes quorum of three and majority decision with Chairman casting vote; explanation excludes leasing of railway parcel space from rail transport expressions.

Prohibition on import of milk and milk products from China extended, maintaining ban on dairy-containing chocolates and confectionery.
The prohibition on import of milk and milk products from China is extended for a further period of six months by amendment to the import policy under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy; the ban explicitly covers chocolates and chocolate products, candies, confectionery and food preparations with milk or milk solids as an ingredient, and remains in force until the extended period expires or until further orders.

Seizure disposal of perishable and hazardous goods permitted where specified classes risk rapid depreciation or storage hazard.
The notification authorises the proper officer to dispose of seized goods that are perishable, hazardous, subject to rapid depreciation, or constrained by storage space, listing specific categories-such as salts, raw hides, periodicals, certain pharmaceuticals and chemicals, batteries, petroleum products, fireworks, specified woods, taxable goods in early tariff chapters, and unclaimed goods liable to obsolescence-and also covers seized goods for which provisional release was not taken within one month of bond execution.

Correction to notification updates statutory references by adding Clause (iii) of Section 21 alongside Section 22.
Corrigendum correcting a government notification by substituting the phrase "Section 22" with "Clause (iii) of Section 21 and Section 22" in the published text; the change is a textual amendment to the statutory references in the earlier notification as recorded for the Ministry's official file.

Exchange Rate Determination sets notified conversion rates for specified currencies for imports and exports effective immediately.
Determination of notified conversion rates for specified foreign currencies under the Customs Act, effective 22 June 2018, superseding the earlier notification. The Board fixes distinct rates of exchange for imported and export goods and attaches Schedule I (per unit rupee equivalents for listed currencies) and Schedule II (rupee equivalent for one hundred units of Japanese Yen); supersession does not affect prior actions.

Special Economic Zone area expanded by 1.62 hectares at Madhurawada, raising the SEZ total to 31.25 hectares.
The Central Government notifies inclusion of survey no. 410 (1.62 hectares) into the Special Economic Zone for Information Technology and IT-enabled services at Madhurawada, thereby increasing the SEZ's total area to 31.25 hectares, under the second proviso to section 4 of the Special Economic Zones Act and rule 8 of the Special Economic Zones Rules, 2006.

Unique common enrolment number for multi state transporters enables single enrolment; limited extension allowed for e way bill final reporting.
Multi state transporters with the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued they must not use individual GSTINs for Chapter XVI. The Commissioner or an authorised officer may, for sufficient cause, grant a brief extension for recording the final report in Part B of FORM EWB-03, and the prescribed periods for reporting are counted from the midnight of the vehicle interception date.

Effective rate of duty imposed on specified imported goods, with origin based exemptions for goods from the United States.
Amends Notification No. 50/2017 Customs to insert and substitute multiple tariff table entries prescribing effective rates of duty or specific duties for identified goods, clarifying exclusions and coverage for certain headings, and adding a proviso that the newly inserted and amended entries shall not apply to goods originating in the United States of America.

Import duty increase on specified tariff items substitutes higher duty entries in the First Schedule, raising customs charges.
Central Government, under sub-section (1) of section 8A of the Customs Tariff Act, directs amendment of the First Schedule to increase import duties by substituting new entries in column (4) for specified tariff items in Chapters 7, 8, 28, 38, 72 and 73, replacing prior duty entries with higher percentage rates and specified unit rates where indicated.

Separate DFIA issuance per SION clarified; single filing for EDI ports but separate applications required for each non EDI port.
The amendment requires a separate DFIA for each SION and prescribes that exports under DFIA may originate from any port listed in the Handbook of Procedures, with a single application for EDI ports but separate applications required for each non-EDI port.

Exemption of export restrictions: essential food commodities authorised for export to Maldives under bilateral allocation for 2018-19.
The Central Government authorised export of specified quantities of Potatoes, Onions, Rice, Wheat Flour, Sugar, Dal and Eggs to the Republic of Maldives for the 2018-19 period, effective April 2018, and exempted those exports from any existing or future restriction or prohibition during that period under the bilateral trade arrangement.

Appointment of Appellate Commissioners designates specific officers to hear GST appeals within defined territorial and unit jurisdictions.
Authorises specified officers as appellate authorities under section 107 of the Tamil Nadu GST Act: Additional Commissioner (ST), Large Taxpayers Unit, Chennai as Appellate Joint Commissioner for Large Taxpayers Unit taxpayers; Joint Commissioner (ST), Coimbatore Division as Appellate Joint Commissioner for Fast Track Assessment Circles of Coimbatore; and Territorial Deputy Commissioners (ST) across the State as Appellate Deputy Commissioners for taxpayers in their respective territorial CT district jurisdictions, effective until further orders.