Priority Sector Lending Certificate added to Punjab GST notification, making it subject to the notification for any registered person.
The Punjab GST notification is amended to insert a new table entry listing Priority Sector Lending Certificate under "Any Chapter" and specifying "Any registered person" as the applicable class, thereby bringing Priority Sector Lending Certificates within the notification's scope for all registered persons.

Unique common enrolment for transporters enables single enrolment across registrations; procedural e-waybill reporting extensions authorised.
A transporter with multiple State/UT registrations under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, the transporter shall not use individual GSTINs for Chapter XVI. FORM GST ENR-02 requires legal name, PAN, details of registrations sharing the PAN, and a verification declaration. The Commissioner may, on sufficient cause, extend time for recording the final report in Part B of FORM EWB-03 for a further short period, with the counting of prescribed periods from the midnight of vehicle interception, and related enforcement cross-references have been inserted.

Unique common enrolment number for transporters allows single PAN based GST enrolment, restricting use of separate GSTINs.
A transporter with registrations in multiple States or Union Territories having the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; after validation the unique enrolment number is issued and thereafter the transporter cannot use individual GSTINs for Chapter XVI. The Commissioner may extend the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from midnight of interception, and rule cross references relating to detention and seizure consequences are expanded. The amendments take effect on publication in the Official Gazette.

Unique common enrolment number for multi-state transporters enables single enrolment and prohibits use of individual GSTINs for specified e-way provisions.
A transporter registered in more than one State/UT with the same PAN may obtain a unique common enrolment number by applying in FORM GST ENR-02 using any one GSTIN; upon generation of that unique enrolment number the transporter shall not be eligible to use any of the GSTINs for purposes of Chapter XVI. The amendment inserts FORM GST ENR-02 and allows the Commissioner or an authorised officer, on sufficient cause, to extend the time for recording the final report in Part B of FORM EWB-03 for a further limited period, with counting from midnight of interception date.

Unique common enrolment number for multi-state transporters allows single enrolment and restricts use of individual GSTINs for specified chapter.
A unique common enrolment number allows a transporter registered in multiple States/UTs with the same PAN to apply via Form GST ENR-02 using any one GSTIN; upon validation a common enrolment number is generated and, once obtained, the transporter cannot use any individual GSTIN for Chapter XVI. Amendments also permit an extension, for sufficient cause, to record the final report in Part B of FORM GST EWB-03 for up to three days, and require electronic uploading of documents under section 76 or section 129 or section 130.

Unique common enrolment number enables transporters with multiple registrations to obtain one enrolment and streamline e way bill reporting extensions.
The rules allow transporters with multiple State/UT registrations under the same PAN to apply for a Unique Common Enrolment Number via FORM GST ENR-02 using any one GSTIN; upon validation the unique enrolment is issued and, once obtained, the transporter cannot use individual GSTINs for Chapter XVI purposes. The amendment also permits extension of time for recording the final report in Part B of FORM EWB-03 by the commissioner or an authorised officer on sufficient cause, and inserts additional cross-references to enforcement provisions in rule 142(5).

E Way Bill applicability amended for intra state goods movement: specific commodity code substitutions and additions notified.
Amendment to the notification governing applicability of the E Way Bill for intra state movement substitutes a commodity code at one serial entry and inserts an additional commodity code before an existing entry, thereby modifying the list of goods subject to intra state e way bill provisions under the State GST schedule.

Officer designation mapping under State GST: VAT officers assigned corresponding GST titles to ensure administrative continuity.
The government designates classes of officers functioning under the State Value Added Tax Act as officers with corresponding designations under the State Goods and Services Tax Act, exemplified by mapping Additional Commissioner, Commercial Tax to Special Commissioner of State Tax; the notification takes effect from the date of issue.

E-way bill exemption for intrastate goods movement in Chhattisgarh except specified goods; consignment value threshold applies.
No e-way bill is required for intrastate movement of goods within Chhattisgarh, except for specified goods listed by chapter/heading/tariff item when movement is between districts and the consignment value for such goods exceeds Rs. fifty thousand; issued under sub rule (14) of Rule 138 of the Chhattisgarh GST Rules, 2017 and effective from the date of issue.

Unique common enrolment number for transporters enables consolidated GST registration and mandates use of ENR-02 for enrolment.
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, the unique enrolment number must be used for Chapter XVI purposes instead of individual GSTINs. The Commissioner or authorised officer may extend recording time for Part B of FORM EWB-03 by up to three days, counted from midnight of the vehicle interception date, and rule 142(5) is amended to reference seizure-related statutory provisions.

Unique common enrolment number for multi-state transporters enables single enrollment and restricts use of other GSTINs.
Introduces a mechanism for transporters registered in multiple States with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 using any one GSTIN, prohibits use of individual GSTINs for Chapter XVI once obtained, permits the Commissioner to extend the period for recording the final report in Part B of FORM EWB-03 for up to three days on sufficient cause, and clarifies that the counting period begins from the midnight of interception; also inserts related rule cross-references and the new form.

Exchange rate amendment updates rupee equivalents for South African Rand under customs notification, affecting import and export valuations.
Amendment replaces serial No.15 in Schedule I of Notification No.49/2018 CUSTOMS (N.T.) to set revised rupee equivalents for one unit of South African Rand for imported goods and for export goods, prescribed by the Central Board of Indirect Taxes and Customs under its statutory authority and effective from the date specified in the amendment.

Unique common enrolment number for multi state transporters enables single enrolment and restricts use of multiple GSTINs.
A transporter registered in multiple States or Union Territories with the same PAN may apply in FORM GST ENR-02 using any one GSTIN to obtain a unique common enrolment number; once issued, the transporter shall not use any individual GSTIN for purposes of Chapter XVI. The Commissioner or an authorised officer may extend, for sufficient cause, the time for recording the final report in Part B of FORM EWB-03 by up to three days, with the applicable period counted from midnight of the interception date.

Unique common enrolment number allows multi-state transporters with the same PAN to use a single enrolment for e-way bill compliance.
A unique common enrolment number may be issued to transporters registered in more than one State or Union Territory with the same PAN upon application in FORM GST ENR-02; once issued that enrolment must be used for the purposes of Chapter XVI instead of the individual GSTINs. The amendment also allows the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a limited further period, with the counting period starting from the midnight of vehicle interception.

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.

Unique common enrolment number enables multi-state transporters with same PAN to use a single enrolment for e-waybill compliance.
The amendment allows a transporter registered in multiple States/UTs with the same PAN to apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN, after which individual GSTINs cannot be used for Chapter XVI; it also permits up to a three day extension for recording the final report in Part B of FORM EWB-03 on sufficient cause, clarifies counting from midnight of vehicle interception, and expands cross reference in enforcement provisions to include detention and seizure.

Unique common enrolment number for transporters enables single validated enrolment across states via FORM GST ENR 02.
Transporters registered 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; upon validation the enrolment number is generated and, once obtained, the transporter may not use individual GSTINs for Chapter XVI purposes. The Commissioner or an authorised officer may extend, for sufficient cause, the time for recording the final report in Part B of FORM EWB-03 by up to three days, with the counting period beginning at midnight of the interception date.

Disposal of non-integral foreign operation clarified: rules on dividends, repatriation, partial disposals, and write-downs specified.
Amendment to AS 11 defines disposal of non-integral foreign operations as sale, liquidation, repayment of share capital, or abandonment; treats dividends as disposal only if they return investment; excludes repatriation of accumulated profits from disposal unless constituting return of investment; includes only proportionate accumulated exchange differences on partial disposals; and states that write-downs are not partial disposals and do not trigger recognition of deferred foreign exchange gains or losses.

Obsolescence of Declaration Forms C: specified Forms C declared invalid, disallowing their use for inter state tax compliance.
Under the authority of sub rule 13 of rule 5 of the CST (Delhi) Rules 2005, specified Declaration Forms "C" are declared obsolete and invalid for all purposes with effect from their date of issue; the notification lists reference number, issuer and recipient names and TINs, party address, value stated, tax period and the cancellation effective date, and thereby requires that the listed Forms C not be used for inter state tax benefits or statutory compliance.

Reverse charge on Priority Sector Lending Certificate expanded through a new notified supply entry under Uttarakhand GST.
Priority Sector Lending Certificate is brought within the notified list of supplies on which tax is payable under the reverse charge mechanism. The inserted entry covers goods of any chapter described as Priority Sector Lending Certificate, where both the supplier and the recipient are any registered person. The amendment operates under the State Government's power to notify supplies under the Uttarakhand Goods and Services Tax Act, 2017, and takes effect from 28 May 2018.