Designation of examination authority: National Academy authorised to conduct GST examinations under section 48 and rule 83(3).
Notification invokes Section 48 of the Delhi GST Act read with sub rule (3) of Rule 83 of the Delhi GST Rules to designate a central training institution within the Department of Revenue, Ministry of Finance, as the authority authorised to conduct the examination under the cited sub rule; the Commissioner issues the administrative notification and fixes its effective date.

Appointment of Joint Commissioner designated in GST notification, substituting the prior entry under state departmental order.
The state government amends Notification No. S.O.107/ P.A.5/2017/S.96/2017 by substituting serial No.1 to name Sh. G.S. Bains as Joint Commissioner, CGST and CX Commissionerate, Jalandhar, appointed by the Central Government; amendment issued by the Department of Excise and Taxation and signed by the Additional Chief Secretary-cum-Financial Commissioner (Taxation).

Waiver of late fee for delayed GSTR-3B filing where TRAN-1 declarations are subsequently filed meeting prescribed cutoffs.
Waiver of late fee under section 47 is granted for failure to furnish FORM GSTR-3B by the due date for registered persons who had submitted but not filed FORM GST TRAN-1 by the portal cutoff, provided those persons subsequently filed FORM GST TRAN-1 within the allowed period and filed the FORM GSTR-3B returns for each month within the later prescribed deadline.

Refund for inverted duty structure: revised input tax credit calculation limits refund after adjusting for turnover.
The Rules prescribe a formula for refund of input tax credit in cases of inverted duty structure: compute Maximum Refund Amount by applying the turnover of inverted rated supplies multiplied by Net ITC divided by Adjusted Total Turnover, then deduct the tax payable on such inverted rated supplies. Net ITC excludes credits for which refund is claimed under specified sub rules; Adjusted Total Turnover is as previously defined. The amendment also establishes a Consumer Welfare Fund with a Standing Committee to govern grants, investments, audits, reporting and recovery, and updates valuation and return forms including capital goods depreciation and final cancellation return requirements.

Provisional IGST settlement permits provisional allocation of integrated tax collections subject to adjustment based on taxpayer returns.
The amendment replaces rule 11(3) to allow the Central Government, on Council recommendations, to provisionally settle IGST collected in a financial year that remains unsettled, with such provisional payments to be adjusted in subsequent months or years based on taxpayer returns.

Exports by post procedures require prescribed Postal Bill of Export forms and declarations for customs clearance and valuation.
These regulations require exporters holding a valid Import Export Code to present an entry for goods exported through notified foreign post offices using prescribed Postal Bill of Export forms; the forms capture exporter identity, consignee and parcel details, tariff classification, invoice and FOB particulars, assessable value under the Customs Act and detailed duty/tax computation, and include declarations on MEIS claims, zero rating under section 16 of the IGST Act and GST exemptions, with customs examination and let export endorsement by the proper officer.

Extension of time limit for GSTR-6 filing allows Input Service Distributors additional time to furnish their returns.
The Commissioner, invoking powers under the State GST Act and rules, extends the deadline for furnishing returns by Input Service Distributors in FORM GSTR-6 for the specified tax periods to a single new cut-off date, and supersedes the earlier notification insofar as it is inconsistent while preserving prior completed actions.

Amendment to notification date: prescribed date in Notification No.1/2018 substituted, altering the specified date to 22nd May.
The Commissioner, under the State GST Act and Rules and on Council recommendation, amends Notification No.1/2018 by substituting the date in the table against serial number 1, column (3), replacing the previously specified date with a new specified date, as published in the State Gazette.

Special Economic Zone de-notification reduces designated area after compliance with statutory proposal and state approval.
De-notification reduces the SIPCOT Sriperumbudur Special Economic Zone by 16.336 hectares to a resultant area of 179.222 hectares, effected after a proposal by the State Industries Promotion Corporation of Tamil Nadu Limited, State Government approval, and recommendation by the Development Commissioner, with the Central Government satisfying statutory requirements and listing the specific village survey parcels released.

Consumer Welfare Fund rules updated: Committee powers, funding and grant conditions clarified under Telangana GST.
The Telangana GST Rules amend refund computation for inverted duty structures by prescribing a formula that ties maximum refund to the turnover of inverted-rated supplies, (ITC on inputs during the relevant period excluding other refund claims) and Adjusted Total Turnover, less tax payable on those supplies. Rule 97 is substituted to establish a Consumer Welfare Fund funded by specified state tax receipts and investment income, audited accounts, and a Government constituted Standing Committee with enumerated powers to regulate applications, grant disbursement, recovery, audit and investment of Fund monies. Several GST forms and form instructions are revised to reflect valuation, reversal and reporting requirements.

Priority Sector Lending Certificate added to GST rate schedule, treating supplies between registered persons as taxable.
Inserts a new tariff entry listing Priority Sector Lending Certificate under "Any Chapter" as Serial No. 7, specifying supplier and recipient as "Any registered person," thereby treating supplies of such certificates between registered persons as taxable supplies; the notification is effective retrospectively from 28th May, 2018.

Anti-dumping duty revision on hydrogen peroxide imports updates schedule, imposing producer-specific duty rates across listed origin-export combinations.
The amendment substitutes the earlier notification table with a revised schedule prescribing anti-dumping duty rates for hydrogen peroxide imports by reference to country of origin, country of export, producer and exporter, on the authority of section 9A of the Customs Tariff Act and rules 18, 20 and 23 of the Anti-dumping Rules, following re-determination of the Non-Injurious Price and review proceedings.

Anti-dumping duty rescission on digital offset printing plates after sunset review; continuance deemed not warranted and duty rescinded.
The Central Government rescinded the anti dumping duty on imports of Digital Offset Printing Plates from China PR after a sunset review concluded Domestic Industry indicators were stable, an MOU with users mitigated likely injury, prices did not show underselling, exporter price and import trends did not indicate likely recurrence of injury, and non realization of MOU prices plus customs mis declaration explained residual underselling; rescission is effected subject to prior acts or omissions.

Foreign exchange regulation: RBI notifies commencement of provisos to regulation 10 governing transfer and issue of securities by non residents.
RBI, exercising powers under the Foreign Exchange Management Act, notifies commencement of the proviso to sub regulation (1) and the proviso to sub regulation (2) of regulation 10 of the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2017, with effect from the stated commencement date, and records the prior publication and amendment history of the principal regulations.

Extension of return filing deadline for Input Service Distributors: FORM GSTR-6 submission period extended under Assam GST provisions.
The Commissioner has extended the time limit for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months July 2017 through June 2018, invoking the statutory power to extend return-filing deadlines and superseding an earlier notification, without affecting actions completed before the supersession.

GST Practitioner Examination Authority designated to a central tax academy to conduct examinations under applicable GST rules.
The Commissioner, exercising powers under the Assam Goods and Services Tax Act and the specified rule on practitioner certification, notifies a national customs and indirect taxes academy as the authority to conduct the examination for GST Practitioners, acting on the recommendation of the Council, thereby assigning examination responsibility under the State GST Rules.

Denotification of SEZ land reduces notified area and updates survey parcels under SEZ regulatory framework.
Central Government approves de notification of 0.2832 hectares from a Special Economic Zone for information technology, following state approval and Development Commissioner recommendation, and records the specific survey parcels removed, thereby reducing the notified SEZ area to 11.8158 hectares under powers conferred by the Special Economic Zone Act and Rules.

Special Economic Zone expansion: additional land notified, formally increasing the SEZ's notified area under SEZ rules.
Notification under the Special Economic Zones Act and Rules adding 0.476 hectares to the sector specific Special Economic Zone for Information Technology and IT enabled Services at Behrampur, Gurgaon, following proposal by M/s. G.P. Realtors Pvt. Ltd and Central Government acceptance under the second proviso to sub section (1) of section 4 and rule 8; the notification lists the specific survey and land identifiers and revises the SEZ's total notified area accordingly.

E-way bill exemption for intra-state movement where consignments meet a value threshold or are among specified goods.
Notification exempts intra state consignments from e way bill requirement where consignments fall below a prescribed value threshold or comprise goods listed in the Annexure (serial Nos. 1-100), the latter being exempt irrespective of value; the exemption applies within the State of Tamil Nadu and takes effect from the specified commencement date.

Rescission of prior tax notification withdraws specified GST notification while preserving actions taken before rescission.
Notification rescinds a prior GST notification under the State GST rules, except as respects acts done or omissions made before rescission; the rescission is statutory in nature and specifies an effective date from which the prior notification ceases to have prospective effect.