Specification of capital gains bond-transfer benefit conditional on transferee notifying issuer by registered post within prescribed period.
The Central Government specifies the Indian Railway Finance Corporation Limited 54EC Capital Gains Bond as a notified security under the proviso to section 193, and makes the proviso's benefit available on transfers by endorsement or delivery only if the transferee informs the issuer by registered post within sixty days of the transfer.

Specification of capital gains bond benefits requires transferee to notify issuer within prescribed period to claim exemption.
The Central Government specifies the Power Finance Corporation Limited 54EC Capital Gains Bond as eligible under the proviso to the Income tax Act, and conditions the availability of the benefit on the transferee informing Power Finance Corporation Limited by registered post within a prescribed period after transfer by endorsement or delivery.

Invalidity of Declaration C forms declared obsolete, rendering specified C-form cancelled and ineffective under Central Sales Tax rules.
Declaration 'C' Forms are declared obsolete and invalid from date of issue under sub-rule (13) of rule 5 of the Central Sales Tax (Delhi) Rules, 2005, resulting in administrative cancellation of specified C-Forms and removal of their legal efficacy.

Declaration Forms C obsolete; statutory C forms declared invalid, specific C declarations listed and rendered non operative.
Declaration Forms "C" are declared obsolete and invalid for all purposes with effect from the date of issuance or downloading of the Statutory ('C') Forms under sub rule 13 of rule 5 of the CST (Delhi) Rules, 2005. The notification lists affected C forms by reference number and records form type, issued party identifiers, party names and addresses, valid amounts and the tax periods for which those C declarations are invalidated.

Disposal of seized perishable and hazardous goods permitted after seizure to prevent depreciation or hazards.
Notification authorises the proper officer to dispose of specified classes of goods seized under the Himachal Pradesh GST Act as soon as may be after seizure, where perishable or hazardous nature, depreciation in value, storage constraints or similar considerations justify prompt disposal. The Schedule lists categories including hygroscopic salts, raw hides, newspapers, menthol and camphor, lighter fuel, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, certain woods, early chapters of the Customs Tariff goods, rapidly obsolescent unclaimed goods, and goods not provisionally released within the prescribed period after bond execution.

Refund of input tax credit for inverted duty structure clarified with formula and procedural revisions for compliance and forms.
Amendments modify valuation, refund, procedural and compliance rules: a proviso in rule 37 deems certain added amounts as paid for section 16 purposes; rule 83 extends a temporal reference to eighteen months; rule 89(5) prescribes a formula for refund of input tax credit for inverted duty structures defining Net ITC and Adjusted Total Turnover; rule 95 requires inward supplies to be received against a tax invoice from a registered person; rule 97 mandates deposit of fifty per cent of a specified cess into the Fund; rule 133(3) empowers the Authority to order price reductions, returns with interest, fund deposits, penalties and registration cancellation where benefits were not passed on; rule 138 adds an exemption for movement of empty LPG cylinders for reasons other than supply; and multiple form and annexure revisions are enacted.

Seizure disposal of perishable and hazardous goods authorised for prompt officer disposal to prevent depreciation.
Notification designates classes of goods that may be disposed of by the proper officer after seizure under the Haryana GST seizure provisions, permitting prompt disposal where goods are perishable, hazardous, subject to depreciation, constrained by storage, or similarly affected. The enumerated categories include hygroscopic substances, raw hides and skins, newspapers and periodicals, menthol, camphor, saffron, pen refills, lighter fuel, batteries, petroleum products, dangerous drugs and psychotropic substances, bulk drugs and listed chemicals, pharmaceuticals, fireworks, red sander, sandalwood, early tariff chapter taxable goods, and unclaimed/abandoned rapidly depreciating goods; goods provisionally releasable remain within scope.

Refund and Input Tax Credit rules amended: revised formula, enhanced compliance, and obligations to pass on tax benefits to recipients.
Amendments clarify valuation, refund computation and compliance: amounts added under clause (b) of s.15(2) are deemed paid for s.16(2) proviso purposes; rule 83(3) time limit extended to eighteen months; refund for inverted duty structure replaced by a formula using turnover of inverted supplies, Net ITC and Adjusted Total Turnover less tax payable; inward supplies must be from a registered person against a tax invoice; fifty per cent of specified cess must be deposited in the State Fund; authorities may order price reduction, repayment with interest, deposits to State and Central Funds, penalties and registration cancellation; forms and annexures for refunds and practitioner eligibility are amended.

Intrastate e-Way Bill exemption for low-value consignments and consumer deliveries, with documentation still required.
The notification exempts intra-State consignments from the e-Way Bill requirement where consignment value does not exceed a specified threshold, and exempts supplies from a registered business place to an unregistered end consumer irrespective of value if accompanied by an invoice issued under section 31; relevant documents such as tax invoice, bill of supply, delivery challan or bill of entry must still be carried. The notification is effective from the stated commencement date and rescinds the prior notification on the matter.

Seizure disposal of specified goods: prompt disposal authorised for perishable, hazardous or rapidly depreciating seized items.
The State Government authorises the proper officer to promptly dispose of specified seized goods when their perishable, hazardous or rapidly depreciating nature, storage constraints, or failure to timely take provisional release render continued retention impracticable; the Schedule enumerates affected classes including perishables, hazardous substances, certain pharmaceuticals and chemicals, batteries and fuels, protected timber, fireworks, broadly taxable lower tariff goods, rapidly obsolescing items, and goods for which provisional release bonds were not acted upon within the one month period.

Refund mechanism for inverted duty structure updated, replacing the refund formula and defining Net ITC and Adjusted Total Turnover.
Amendments to JK GST Rules, 2017 revise valuation and refund mechanisms, including deeming certain added amounts as paid for value purposes under rule 37, extending a statutory period to eighteen months in rule 83, and substituting a formula in rule 89 for refunds of input tax credit on inverted duty structure-defining Net ITC and Adjusted Total Turnover. Additional amendments require inward supplies to be received against tax invoices, mandate deposit of fifty per cent of certain cess into the Fund, expand enforcement remedies for failure to pass on tax benefits, and update forms and annexures related to refund and practitioner registration.

Late fee waiver for delayed GSTR-3B filings where TRAN-1 declarations are subsequently filed under specified conditions.
Waiver of late fee for delayed filing of FORM GSTR-3B for October 2017-April 2018 is granted for taxpayers who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and filed the GSTR-3B returns for those months by 31 May 2018; the notification takes effect from 14 May 2018.

Appellate Authority for Advance Ruling established to provide a statutory appellate forum for GST advance ruling decisions.
The State Government, exercising powers under section 99 of the Nagaland Goods and Services Tax Act, 2017, constitutes The Nagaland Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals in relation to advance rulings; the Appellate Authority shall consist of the Commissioner of State Taxes and the notification is effective from its date of issue.

Advance ruling authority membership appointed for state GST to include an Additional Commissioner as notified effective immediately.
The State Government, exercising powers under the relevant provisions of the Nagaland Goods and Services Tax Act and Rules, appoints Shri Wochamo Odyuo, Additional Commissioner of State Taxes, Nagaland, Dimapur, as a member of the Nagaland State Authority for Advance Ruling, records his contact details, and declares the appointment effective from the date of issue of the notification.

Invalidation of Declaration Forms F: specified F forms declared obsolete and ineffective for tax compliance purposes.
Declaration Forms F are declared obsolete and invalid under sub rule (10) of rule 8 of the CST (Delhi) Rules, 2005. The notification specifies multiple Declaration Forms F issued to TIN 05004553884 (Sheel Chand Agroils (P) Ltd), providing reference numbers, valid amounts, tax periods and the cancelled with effect from dates for each listed form, thereby withdrawing those forms from recognition for VAT/CST compliance purposes.

Disposal of seized goods: notified classes may be summarily disposed after seizure where perishability or hazard justify prompt action.
The State Government, under section 67(8) of the Chhattisgarh GST Act, notifies classes of goods that the proper officer may dispose of after seizure under section 67(2) where perishability, hazardous nature, depreciation, storage constraints or other relevant considerations warrant prompt disposal; the Schedule lists specified goods and includes provision for goods provisionally released but not reclaimed within one month of bond execution.

Inverted tax credit refunds reform clarifies refund formula and Net ITC treatment and tightens invoice and deposit requirements.
Amendments clarify that amounts added under clause (b) of section 15(2) are deemed paid for the purposes of the second proviso to section 16(2); extend the period in rule 83(3) to eighteen months; and, effective 1 July 2017, prescribe a formula for refund of input tax credit on account of inverted duty structure with definitions of Net ITC and Adjusted Total Turnover, while imposing invoice, deposit and anti profiteering compliance measures and updating related forms and statements.

Fixation of Tariff Value: Revised import valuation benchmarks set for edible oils, metals, seeds and areca nut under customs notification.
Amendment substituting revised tariff value tables in the principal customs notification to prescribe dollar-denominated benchmarks for specified imported goods, including edible oils, brass scrap, poppy seeds, areca nut, and per-weight values for gold and silver where concessionary notification entries are availed.

Customs exemption rates amended to revise tariff concession levels for specified goods under the principal notification.
Further amendments substitute revised concession entries in the Table of the principal exemption notification No. 50/2017-Customs by replacing column (4) entries for specified serial numbers, adding a new S.No. 64A to cover specified tariff headings including refined and edible grade goods, and otherwise maintaining the principal notification's scope.

Input Tax Credit refund formula for inverted duties and enforcement powers to ensure passing on tax benefits to recipients.
Rule 89 (effective 1 July 2017) prescribes the maximum refundable amount for input tax credit accumulated due to an inverted duty structure by the formula: Maximum Refund Amount = (Turnover of inverted rated supplies x Net ITC / Adjusted Total Turnover) - tax payable on such supplies, and defines Net ITC and Adjusted Total Turnover. Rule 133 empowers the Authority to order price reductions, refund with interest at eighteen percent, deposit fifty percent of determined amounts into the Fund, impose penalties, and cancel registration where benefits of rate reductions or input tax credit are not passed on.