Inverted duty refund: formula and definitions set for maximum refundable input tax credit under amended SGST rules.
Rule 89(5) is replaced to prescribe a formula for refunds on account of an inverted duty structure: Maximum Refund Amount = (Turnover of inverted-rated supply x Net ITC / Adjusted Total Turnover) minus tax payable on such inverted-rated supply. "Net ITC" means input tax credit availed on inputs during the relevant period excluding ITC for which refund is claimed under specified sub-rules, and "Adjusted Total Turnover" retains its previously assigned meaning.

Appointment of Special Commissioner of State Tax: substitution of the notified official under delegated GST rule powers.
Amendment substitutes the serial entry in the department's earlier notification under the Madhya Pradesh GST Rules by naming Smt. Shanmuga Priya Mishra as Special Commissioner of State Tax, issued by the Commercial Tax Department and communicated by the Deputy Secretary in the name of the Governor to update the roster of officials in the original notification.

Appellate body for Advance Ruling constituted under Section 99 by government notification, membership specified to hear advance ruling appeals.
Constitution of the Appellate Authority for Advance Ruling is effected by government notification under the GST rules, specifying its composition and identifying two senior tax administrators as members to exercise appellate jurisdiction in advance ruling matters.

Fixation of tariff values for selected imports establishes prescribed base values affecting customs valuation and benefit eligibility under notifications.
The Central Board of Indirect Taxes & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to prescribe tariff values for specified imports. The substituted tables list particular goods-including edible oils, brass scrap, poppy seeds, areca nuts, and specified gold and silver categories for benefit eligibility-and assign tariff values denominated in US dollars per metric tonne or per unit for customs valuation purposes.

Extension of return filing deadline for Input Service Distributors: GSTR-6 for specified months now due by July 31 deadline.
The Commissioner, invoking powers under the Sikkim GST framework and superseding the earlier notification, extends the time limit for an Input Service Distributor to furnish FORM GSTR-6 for the period July 2017 to June 2018 until the stipulated July 2018 deadline; the supersession does not affect prior actions or omissions.

GSTR-6 filing deadline extended for Input Service Distributors; returns for July 2017-June 2018 now due by July 31.
The Commissioner extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months July, 2017 to June, 2018 until 31 July 2018, issued under the powers of the Central Goods and Services Tax Act and Rules and superseding notification No. 19/2018-Central Tax insofar as applicable, save for prior completed actions.

Extension of GSTR-6 filing deadline for Input Service Distributors until 31 July, covering returns for July 2017-June 2018.
Extension of the time limit for furnishing returns by Input Service Distributors in FORM GSTR-6 for the period July 2017 to June 2018 until 31 July 2018, superseding an earlier notification except as respects actions already taken.

Rescission of e way bill notifications withdraws prior rule based authorisations, effective with a saving for prior acts.
The Commissioner of State Taxes and Excise, Himachal Pradesh rescinds all notifications issued under clause (d) of sub rule (14) of rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017, withdrawing the prior notification regime for e way bills issued under that provision; the rescission is effective from 1st June, 2018 and expressly saves things done or omitted prior to the rescindment.

Extension of filing deadline for Input Service Distributor returns, allowing submission of prior months' GSTR returns under prescribed rules.
Extension of time is granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July 2017 to June 2018, the earlier notification of March 2018 being superseded insofar as relates to these returns, and a new final date for submission is prescribed under the statutory power and applicable rules.

Extension of filing deadline for Input Service Distributor returns in Form GSTR-6 to permit GST compliance.
Extension of the time limit is granted for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the tax periods July 2017 to June 2018, permitting submission up to 31 July 2018 under the State's delegated powers and superseding the earlier April 2018 notification while preserving prior actions or omissions.

Late fee waiver for GSTR-3B conditional on timely TRAN-1 submission and subsequent GSTR-3B filing by prescribed deadlines.
The State Government waives the late fee for failure to furnish FORM GSTR-3B for the months October 2017 to April 2018 for registered persons who had submitted FORM GST TRAN-1 on the common portal by the initial cutoff and who file the TRAN-1 declaration and each corresponding FORM GSTR-3B by the subsequently prescribed deadlines; the waiver is effective retrospectively from the stated operative date.

Registrar registration requirement increased: numeric threshold in key provisions raised, altering regulatory eligibility conditions.
Regulatory amendment substitutes the word three with the word eight in two operative provisions of the registrars to an issue and share transfer agents regulations, thereby raising the numeric requirement set by those provisions. The amendment is promulgated under the Board's rulemaking authority and comes into force on publication in the Official Gazette; the instrument further records prior amendments to the principal regulations.

Amendment to Bankers to an Issue Regulations increases required bankers for an issue, affecting eligibility and compliance.
The Regulations amend the Securities and Exchange Board of India (Bankers to an Issue) Regulations, 1994 by substituting the word "three" with "eight" in sub-regulation 3 of regulation 12, thereby increasing the numeric threshold in that provision; the amendment is enacted under section 30 of the SEBI Act and comes into force on publication in the Official Gazette.

Provisional assessment of jute imports pending new shipper review; security may be required and retrospective duty liability enforced.
Provisional assessment is ordered for specified jute products exported from Bangladesh or Nepal by M/s. Aman Jute Fibrous Ltd. and M/s IB Jute Corporation pending completion of a New Shipper Review. Such provisional assessment may be secured by a security or guarantee as the proper officer deems fit to cover any deficiency if a definitive anti dumping duty is imposed retrospectively. If anti dumping duty is recommended on review, importers shall be liable to pay the duty recommended and imposed from the date of initiation of the review.

Provisional assessment of imports: security may be required and retrospective anti dumping liability can be imposed after review.
Imports of specified jute products exported from Bangladesh or Nepal by M/s Janata Jute Mills Limited are to be provisionally assessed pending completion of a New Shipper Review. Provisional assessment may be subject to security or guarantee to cover any deficiency if definitive anti dumping duty is imposed retrospectively. If the review recommends anti dumping duty, the importer must pay the duty recommended on review and imposed on all imports by the producer from the date of initiation of the review.

Approval under section 35(1)(ii) recognises a research institution, subject to audit, separate accounts and compliance conditions.
Approval is granted to M/s Indian Institute of Science Education and Research, Kolkata as a University, College or other Institution engaged in scientific research under clause (ii) of sub section (1) of section 35 read with Rules 5C and 5E, subject to conditions: sums must be used for scientific research; research carried out by faculty or enrolled students; separate books of account for research receipts and expenditures with an auditor's report filed by the return due date; and a separate auditor certified statement of donations and amounts applied to research. The Central Government may withdraw approval for non compliance or cessation of genuine research activities.

GST examination authority notified for Uttarakhand under the goods and services tax rules
The Commissioner of State Tax, Uttarakhand, acting under section 48 of the Uttarakhand Goods and Services Tax Act, 2017 read with sub-rule (3) of rule 83 of the Uttarakhand Goods and Services Tax Rules, 2017 and on the recommendations of the Council, notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examinations contemplated by that sub-rule.

Intra State e way bill commencement date amended, now effective from the third day of June under state notification.
The Commissioner of State Tax, West Bengal, by Notification No. 11/2018 C.T./GST dated 30.05.2018, amends the proviso to Notification No. 07/2018 C.T./GST dated 29.03.2018 to substitute the words "1st day of June, 2018" with "3rd day of June, 2018" for the commencement of the intra State e way bill, exercised under clause (d) of sub rule (14) of rule 138 of the West Bengal GST Rules.

Examination authority designation: National Academy appointed to conduct prescribed GST officer examinations under central rules.
Notification designates a national training academy as the examination authority empowered by the Telangana GST Rules; the Commissioner of State Tax, on Council recommendation and under the statutory rule provisions, appoints that academy to conduct the examinations prescribed by the relevant sub rule governing examination processes under the State GST framework.

Examination authority designation: NACIN appointed to conduct GST examinations under Punjab Goods and Services Rules.
The Commissioner of State Tax, Punjab, notifies the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority to conduct examinations under section 48 of the Punjab Goods and Services Tax Act and sub rule (3) of rule 83 of the Punjab Goods and Services Tax Rules, acting on the Council's recommendation and by order dated 29 May 2018.