E-way bill generation requirements intensified; digital pre movement reporting, conveyance updates and verification procedures now mandated nationwide.
Amendment prescribes comprehensive e-way bill procedures: registered persons must furnish Part A information on the common portal before movement of consignments above the threshold, with authorized transporters, e commerce operators or job workers authorized to furnish information in specified cases. The amendment details Part B conveyance updates, generation and assignment of a unique e way bill number, consolidated e way bills for multiple consignments, validity periods linked to distance with extension mechanisms, grounds for cancellation, inter State validity and enumerated exemptions. It also prescribes document carriage, verification powers, online inspection and detention reporting, substitutes standard EWB forms and amends TRAN 2 and refund declaration forms.

Authority for Advance Ruling reconstituted; named officers appointed under GST law, effective from official publication date.
Reconstitution of the Authority for Advance Ruling under the Himachal Pradesh GST framework appoints named officers-the Joint Commissioner of State Taxes and Excise and the Joint Commissioner, CGST-and supersedes the earlier notification; the reconstitution takes effect from the date of publication in the official gazette.

Authority for Advance Ruling constituted; notified officers designated to administer advance ruling requests and provide official contact details.
Constitution of the Authority for Advance Ruling under Rule 103 of the Meghalaya Goods and Services Tax Rules, 2017 by government notification, naming two Joint Commissioners as the notified officers with their designations, contact numbers, and email addresses to serve as the operative members for advance ruling administration.

Reverse Charge Mechanism applied to Priority Sector Lending Certificates, making registered recipients liable to account for tax on such supplies.
The notification amends the State Tax (Rate) schedule to notify Priority Sector Lending Certificates under the reverse charge mechanism, inserting an entry that covers such certificates under any chapter and designates both supplier and recipient as any registered person, thereby making the recipient liable to account for tax on these supplies.

Reverse charge on Priority Sector Lending Certificates makes the recipient liable for GST on such supplies.
The amendment adds Priority Sector Lending Certificate, under any tariff chapter, to the notified supplies subject to the reverse charge mechanism, specifying that both supplier and recipient are any registered person, thereby making the recipient liable for tax collection under the reverse charge framework.

SEZ authority composition amended to include two new members under Section 31 empowering central government to change membership.
The central government amended an earlier notification under the Special Economic Zones regime by exercising powers conferred by Section 31 to alter the composition of the Cochin SEZ Authority. The amendment substitutes two specified entries in the prior notification, naming a Managing Director of a private company in Cochin SEZ and a Director & CEO of another private company in Cochin SEZ as members, and records the issuing file reference and officiating authority.

Authority to conduct GST practitioner examinations: National Academy of Customs notified to administer examinations under Bihar GST rules.
The Commissioner, under the Bihar Goods and Services Tax Act and sub rule (3) of rule 83 of the Bihar GST Rules, notifies a central customs and indirect taxes training institution as the authority to conduct the GST practitioner examination, the appointment being made on the Council's recommendation and effective from 28 May 2018.

Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations subsequently filed, subject to prescribed filing conditions.
Waiver of late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 is granted to registered persons who had submitted but not filed FORM GST TRAN-1 on the common portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and file the GSTR-3B returns for the relevant months by 31 May 2018; the waiver is issued under the Uttar Pradesh GST and General Clauses Acts and is deemed effective from 14 May 2018.

E way bill requirement for intra state goods movement mandates pre movement generation via the common GST portal for high value consignments.
The Government of Mizoram notifies that, under clause (d) of sub rule (14) of Rule 138 of the Mizoram GST Rules, 2017, provisions requiring furnishing of information prior to commencement of intra state movement and generation of an e way bill apply from 1st June 2018 to taxable goods with consignment value exceeding ten thousand rupees; e way bills must be generated on the common GST Electronic Portal prior to movement.

Examination authority designation: National Academy of Customs authorised to conduct GST exams under section 48 and rule 83.
The Commissioner of Commercial Tax, exercising powers under the Uttar Pradesh GST Act and the relevant GST Rule, notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, as the authority to conduct the specified examination on the Council's recommendation, thereby assigning responsibility for administering the examination to NACIN.

Reverse charge on Priority Sector Lending Certificate now applies where both supplier and recipient are registered persons.
An amendment inserts S. No. 7 into the notified table to bring Priority Sector Lending Certificate within the reverse charge framework, classified under any chapter, with supplier and recipient specified as "Any registered person".

Priority Sector Lending Certificate now falls within SGST notification scope for supplies between registered persons.
The notification amends earlier Finance Department notifications by inserting a new entry classifying Priority Sector Lending Certificate as a taxable good under any chapter, specifying that the supplier and recipient are any registered persons, thereby bringing supplies of such certificates within the Nagaland SGST notification framework.

Refund filing period extension for specified international and diplomatic entities allows longer time to file tax refund claims via the portal.
Notification extends the filing period for specified persons entitled to refunds of tax paid on inward supplies and requires them to submit refund applications to the jurisdictional tax authority in the prescribed form and manner, noting that claims can be filed via the common portal and that existing conditions and restrictions under the State GST Rules continue to apply.

Designation of examination authority: NACIN appointed to conduct specified GST examinations under state rules and oversight
The Commissioner of State Tax, exercising powers under the Rajasthan Goods and Services Tax Act and in terms of sub rule (3) of rule 83 of the Rajasthan GST Rules, notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct the specified examination, on the recommendations of the Council, with the notification recorded by reference number and date.

Priority Sector Lending Certificate added to state GST notification, extending specified treatment to registered persons.
The Government amended the state GST notification by inserting a new table entry classifying Priority Sector Lending Certificate under "Any Chapter" and specifying that the entry applies to "Any registered person," thereby incorporating Priority Sector Lending Certificates into the notification's schedule as applicable to registered persons.

GST practitioner examination authority designated to conduct qualifying exams under rule 83(3) of state GST rules.
The Chief Commissioner, under section 48 of the Tripura SGST Act and sub rule (3) of rule 83 of the Tripura SGST Rules, notifies a central training and examination body as the authority to conduct the qualifying examination for GST practitioners, acting on the recommendation of the Council and thereby delegating the examination function to that body under the state regulatory scheme.

Priority Sector Lending Certificate: newly included taxable supply between registered persons under state GST rate notification.
The State GST rate notification is amended to insert an entry listing Priority Sector Lending Certificate under "Any Chapter," with both supplier and recipient specified as "Any registered person," thereby bringing such certificates within the scope of taxable supplies under the Tripura State GST rate notification.

Designation of Examination Authority: an external central training academy appointed to conduct GST examinations under procedural rule after Council recommendation.
The Commissioner, exercising powers under the Meghalaya Goods and Services Tax Act and on the Council's recommendation, notifies the central customs and indirect taxes training academy of the Department of Revenue, Ministry of Finance, as the authority designated to conduct the examination prescribed by the relevant procedural sub rule.

Priority Sector Lending Certificates classified as taxable supply between registered persons under Meghalaya GST notification.
The Meghalaya Government amends Notification No. ERTS(T)/65/2017/4 by inserting a new table entry classifying Priority Sector Lending Certificate under "Any Chapter," and specifying that both supplier and recipient of such certificates are "Any registered person," thereby treating transactions in these certificates as supplies between registered persons under the State GST notification.

Examination authority designation for GST Practitioners: central body to conduct required qualifying examination for practitioner registration.
The Chief Commissioner, using powers conferred by the state GST enactment and the rule permitting delegation, notifies a central revenue training academy as the authorised body to conduct the qualifying examination for GST Practitioners, implementing the Council's recommendation and establishing the delegated mechanism and operational responsibility for administering and overseeing the practitioner assessment.