Seizure and disposal of perishable or hazardous goods - immediate disposal authorized post-seizure when retention impractical.
The State notifies classes of goods that shall be disposed of "as soon as may be" after seizure where the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, storage constraints or other relevant considerations, determines retention is impractical. The list encompasses perishable items, hazardous substances, pharmaceuticals and chemicals, petroleum products, batteries, fireworks, certain timbers, broadly taxable goods prone to rapid depreciation, unclaimed/abandoned goods subject to rapid obsolescence, and goods provisionally released but not reclaimed within one month of bond execution.

Seizure disposal of specified goods: proper officer may dispose perishable or hazardous items and lapsed provisional releases.
Authorises the proper officer to dispose of goods seized under section 67 when perishable, hazardous, rapidly depreciating, or constrained by storage, and lists specific classes of goods subject to such disposal. It further provides that goods provisionally released under bond but not collected within one month of bond execution may also be disposed.

Disposal of seized goods: notification lists categories eligible for expedited disposal due to perishability, hazard or depreciation.
Notification authorises the proper officer to dispose of goods seized under section 67 of the Central Goods and Services Tax Act when disposal is justified by perishability, hazardous character, rapid depreciation, storage constraints or other relevant considerations. The Schedule enumerates categories requiring prompt disposal, including hygroscopic substances, raw hides and skins, periodicals, certain chemicals and pharmaceuticals, batteries, petroleum products, dangerous drugs, fireworks, timber species, taxable goods in Chapters 1-24 of the Customs Tariff, unclaimed rapidly depreciating goods, and goods provisionally released but not claimed within one month of bond execution.

Refund under inverted duty structure: amended formula and documentation rules reshape entitlement and processing.
Amendments revise valuation and refund mechanics under the West Bengal GST Rules: amounts added under clause (b) of section 15(2) are deemed paid for input credit purposes; a limitation period is extended to eighteen months; the refund formula for input tax credit accumulated due to inverted tax structure is substituted (defining Net ITC and Adjusted Total Turnover) and reflected in substituted refund statements; inward supplies must be received against a tax invoice to claim input tax credit; deposits of fifty per cent of specified cess amounts into the Fund are required; enforcement powers and form updates are prescribed.

Inverted duty structure: revised refund calculation and documentation requirements alter refund entitlement and compliance obligations.
Amendments revise valuation, refund, eligibility and compliance under the Gujarat GST Rules. A proviso in rule 37 deems certain value additions paid for input tax credit purposes; rule 83 extends a time period to eighteen months; rule 95 requires inward supplies to be received from a registered person against a tax invoice. Rule 89 replaces the inverted duty refund calculation with a formula apportioning Net ITC over Adjusted Total Turnover and subtracting tax payable, and revises Annexures in FORM GST RFD 01/RFD 01A to require invoice-level details for refund claims.

Refund of Input Tax Credit revised: new formula and procedural amendments under Sikkim GST rules ensure adjusted turnover computation.
The amendment prescribes that amounts added under section 15(2)(b) are deemed paid for section 16(2) purposes, extends a temporal reference to eighteen months, and mandates inward supplies be received against a tax invoice. It prescribes a formula for refund on account of inverted duty structure-linking turnover of inverted rated supplies, Net ITC and Adjusted Total Turnover-and defines Net ITC and Adjusted Total Turnover. Forms and statements are revised for refund and practitioner records, and enforcement powers include orders for price reduction, refund with eighteen percent interest, fifty percent deposit into the Fund, penalties, and cancellation of registration.

GST Rule amendments revise refund calculation, valuation deeming, fund deposit requirement, and enforcement measures.
The rules prescribe that the value of supplies added under valuation provisions is deemed paid for input tax credit purposes; extend a prescribed time limit to eighteen months; and set out a formula for refunds on account of inverted duty structure where Maximum Refund Amount = (Turnover of inverted rated supplies x Net ITC / Adjusted Total Turnover) - tax payable on such supplies, with Net ITC and Adjusted Total Turnover defined, and require inward supplies to be received against a tax invoice for relevant claims.

Cost Inflation Index update: revised indices for recent financial years to apply from the assessment year commencing after April.
Amendment to the Explanation to Section 48 adds new Cost Inflation Index table entries: CII for financial year 2018-19 set at 280 and an entry for 2019-20 set at 289; the amendment is effective from 1 April 2019 and applies to Assessment Year 2019-20 and subsequent years, with a note that the 2019-20 entry was later inserted by Notification No. 63/2019 effective 1 April 2020.

Disposal of seized goods: expedited administrative disposal permitted where perishability, hazard or rapid depreciation justify it.
Notification authorizes the proper officer to dispose, as soon as may be after seizure under the GST seizure provisions, goods whose perishable or hazardous nature, depreciation with time, storage constraints or other considerations warrant disposal. It lists specified categories subject to expedited administrative disposal, and includes unclaimed or abandoned goods liable to rapid depreciation and goods for which provisional release was not taken within one month of bond execution.

Input tax credit refund formula clarified, adjusting inverted duty refunds and compliance requirements for documentation and fund deposits.
Amendments revise valuation and refund rules, deem certain added values as paid for input credit purposes, extend a temporal threshold to eighteen months, and set a specific formula for refunds of input tax credit accumulated due to inverted duty structure using Turnover of inverted rated supplies, Net ITC and Adjusted Total Turnover. They mandate receipt of inward supplies against tax invoices, require deposit of fifty percent of specified cess into the Fund, strengthen enforcement where benefits are not passed to recipients including price reductions, returns with interest and fund deposits, and update forms and annexures for refund and practitioner declarations.

Seizure disposals under Section 67: specified perishable, hazardous and rapidly depreciating goods may be promptly disposed.
Notification under Section 67 of the Odisha GST Act authorises the proper officer to dispose of seized goods whose perishable or hazardous nature, rapid depreciation, storage constraints or other relevant considerations render continued retention impracticable. The Schedule lists specific categories for disposal, including salts, raw hides and skins, newspapers, menthol/camphor/saffron, pen refills, lighter fuel and non-refillable lighters, batteries, petroleum products, dangerous drugs and psychotropic substances, bulk drugs and pharmaceuticals, fireworks, red sander, sandalwood, taxable primary commodity goods, unclaimed rapidly depreciating goods, and goods not provisionally released within one month of bond execution.

GST rule amendments prescribe an inverted duty refund formula and strengthen enforcement for failure to pass on tax benefits.
Amendments to the Odisha GST Rules revise valuation and input tax credit conditions, prescribe a formula for refunds of ITC on account of an inverted duty structure with definitions of Net ITC and Adjusted Total Turnover, update forms and annexures for refund and practitioner registration including a declaratory statement, and expand enforcement powers allowing directions for price reduction, return of amounts with interest, deposits into compensation funds, penalties, and cancellation of registration where benefits were not passed to recipients.

Seizure disposal: authorised immediate administrative disposal of perishable, hazardous or rapidly depreciating seized goods under GST rules.
Notification authorises the proper officer to dispose of specified seized goods immediately where perishability, hazardous nature, rapid depreciation, storage constraints or other relevant considerations render continued custody impracticable, and also permits disposal of goods eligible for provisional release but not taken within one month of bond execution.

Joint operation of cooperative society account now requires shared control by NCUI chief executive and a government finance officer.
The amendment requires that the designated separate account under the Multi State Co operative Societies Rules be operated jointly by the Chief Executive of the National Co operative Union of India Limited and a Central Government officer not below the rank of Director responsible for finance in the Department of Agriculture, Co operation and Farmers Welfare authorized by the Central Government.

Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations filed within the specified timelines and returns submitted.
The State government waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for the notified months for those registrants who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided such registrants filed TRAN-1 by the extended cut-off and filed the outstanding GSTR-3B returns by the remediation cut-off to avail the waiver.

Director Identification Number application and change-of-particulars updated via substituted DIR-3 and DIR-6 forms with identity verification.
The notification substitutes revised forms DIR-3 and DIR-6 under the Companies (Appointment and Qualification of Directors) Rules, 2014. DIR-3 prescribes application requirements for allotment of a Director Identification Number (DIN), mandating identity, residence and PAN/passport details, documentary attachments, applicant verification and company certification. DIR-6 prescribes intimation of changes in director/designated partner particulars, required proofs of change, PAN requirements, applicant attestations and certifier verification. Both forms require digital signatures and reference penalties for false statements.

Designated partner identification: electronic DIR-3 application required and DPIN/DIN changes notified via DIR-6 within thirty days.
The amendment requires individuals seeking appointment as designated partners to apply electronically in Form DIR-3 to obtain a DPIN (or use an existing DIN) for appointment, and mandates that DPIN/DIN holders must file Form DIR-6 to intimate any change in particulars to the Central Government within thirty days.

Examination authority designation: National Academy appointed to conduct GST practitioner exams under state GST rules.
Notification designates the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct examinations for GST practitioners under the Jharkhand Goods and Services Tax Act and Rules, made by the Commissioner on Council recommendations and stated to be effective from a specified earlier date.

Reverse Charge: Priority Sector Lending Certificates made taxable between registered persons under state GST, recipient liable to discharge tax.
Inserts Priority Sector Lending Certificate into the state GST notification as subject to the reverse charge mechanism, designating both supplier and recipient as any registered person and making the recipient liable to discharge tax under reverse charge; the amendment is operative with retrospective effect from the notification's stated commencement date.

Reverse charge applied to Priority Sector Lending Certificates, making registered suppliers and recipients liable for GST tax obligations.
Notification amends the Jharkhand State Tax (Rate) schedule to impose reverse charge on Priority Sector Lending Certificates by inserting a new serial entry covering such certificates under any tariff chapter, with both supplier and recipient specified as any registered person, and makes the amendment effective from 28th May 2018.