E-way bill requirement reinstated for intra-state movement in Goa; selected high-value consignments of specified goods remain subject to e-way rules.
The notification requires generation of an E Way Bill for intra State movement in Goa for consignments of twenty two specified categories of goods when consignment value exceeds rupees fifty thousand, while other intra State movements remain exempt. For exempted movements the person in charge must carry the tax invoice, delivery challan, bill of supply or bill of entry as applicable. Rules 138-138D of the Goa GST Rules, 2017 apply mutatis mutandis to the listed goods; the notification takes effect from 1 June 2018.

Designation of examination authority: NACIN tasked to conduct GST Practitioner examinations under statutory rule, central authority notified.
Notifies the designation of a central training academy as the authority to conduct the GST Practitioner examination under the Nagaland GST Act and the relevant rule, establishing institutional responsibility for organizing and administering the qualifying test for GST Practitioners; the Commissioner issued this notification on the Council's recommendation and published it on the stated date.

Examination authority designation: NACIN appointed to conduct GST practitioner examinations under Odisha Goods and Services Tax rules.
The Commissioner, exercising powers under the Odisha Goods and Services Tax Act and the corresponding rules, notifies a specialised central academy as the authority to conduct examinations for GST practitioners, delegating administration of the practitioner qualification process to that institutional body in accordance with the procedural provision permitting such notification.

GST on Priority Sector Lending Certificates now leviable under reverse charge when supplied between registered persons.
Amendment inserts a new table entry that notifies GST on Priority Sector Lending Certificates, categorised under "Any Chapter", and specifies that both supplier and recipient are "Any registered person", pursuant to sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017.

Designation of examination authority under HGST Rules: an appointed body will conduct Rule 83(3) examinations per Section 48.
The Commissioner of State Tax, on the Council's recommendation and exercising powers under the Haryana GST Act and Rules, notifies a national training and enforcement body as the authority to conduct the examination specified by the procedural rule, thereby delegating the function of administering that examination under the procedural provision.

Common Adjudicating Authority appointments designate officers to exercise adjudicatory powers for specified customs show cause notices.
The Director General (Revenue Intelligence), invoking delegated authority under the Customs Act, appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating officers in relation to the listed show cause notices and noticees. The notification substitutes the officers named in column (5) to act in place of those in column (4) for adjudication of the specific show cause notices identified in column (3) against the noticees in column (2).

Priority Sector Lending Certificate now covered under Goa GST notification for supplies between registered persons.
An entry is inserted in the Goa GST notification classifying Priority Sector Lending Certificate under Any Chapter, with the supplier and recipient each specified as any registered person, thereby treating such certificates as supplies between registered persons under the Goa GST framework.

Designation of examination authority: NACIN to conduct GST Practitioner examinations under Puducherry GST rules.
Pursuant to the Puducherry Goods and Services Act and accompanying Rules, the Commissioner of State Tax, on the Council's recommendation, notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct the prescribed GST Practitioner examination under the specified sub rule, thereby designating the institutional body responsible for administering the certification process.

Examination authority notification: National Academy designated to conduct GST practitioner examinations under section 48 and rule 83.
Pursuant to powers under section 48 of the Chhattisgarh Goods and Services Tax Act and sub rule (3) of rule 83 of the Rules, the National Academy of Customs, Indirect Taxes and Narcotics is notified as the authority empowered to conduct the examination for GST practitioners on the recommendation of the Council.

Designation of examination authority: National Academy of Customs authorised to conduct GST examinations in Mizoram under applicable rules.
The Government of Mizoram, under section 48 of the Mizoram Goods and Services Tax Act, 2017 read with sub rule (3) of rule 83 of the Mizoram GST Rules, 2017, notifies the National Academy of Customs, Indirect Taxes and Narcotics (NACIN), Department of Revenue, Ministry of Finance, Government of India, as the authority authorised to conduct the examination prescribed by that sub rule.

Designation of examination authority for GST Practitioners: NACIN appointed to conduct required practitioner certification exams.
Notification designates the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority to conduct the mandatory examination for GST Practitioners under the relevant provision of the CGST Rules, issued by the Commissioner of State Tax exercising powers under the State Goods and Services Tax legislation on Council recommendation.

Designation of Examination Authority: central tax academy appointed to conduct GST examinations under statutory rules.
The Commissioner of State Tax, exercising powers under the Gujarat Goods and Services Tax Act and the Gujarat GST Rules, notifies a central tax academy as the designated authority to conduct the examination specified by the rules, acting on the recommendations of the Council and thereby authorising that academy to administer the prescribed examination mechanism.

Designation of NACIN as authority to conduct GST Practitioner examinations under Maharashtra GST Rules after Council recommendation.
The Commissioner of State Tax, Maharashtra, designates the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority to conduct the examination for GST Practitioners under the relevant sub-rule of the Maharashtra GST Rules, on the recommendation of the Council.

Examination authority designation: NACIN to conduct GST practitioner exams under CGST Act and Rules.
The Commissioner, on the recommendation of the Council and exercising powers under the Central Goods and Services Tax Act, 2017, notifies a national training academy as the authority to conduct the examination for GST Practitioners under sub rule (3) of rule 83 of the CGST Rules, 2017 by formal notification.

Late fee waiver for GSTR-3B filings grants conditional relief to TRAN-1 declarants who meet specified filing deadlines.
The State authorizes a conditional waiver of the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who had submitted but not filed FORM GST TRAN-1 on the portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and the relevant GSTR-3B returns by 31 May 2018.

Designation of examination authority: NACIN authorised to conduct GST examinations under state rules following Commissioner notification.
The Commissioner, exercising powers under section 48 of the Arunachal Pradesh Goods and Services Tax Act, 2017 read with sub rule (3) of rule 83 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, 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 examination as per the said sub rule.

Taxable supply: Priority Sector Lending Certificates included as taxable goods under Odisha GST amendment for registered persons.
An amendment inserts a new tariff entry designating Priority Sector Lending Certificate as goods under the Odisha GST notification, classified under "Any Chapter," and specifying both supplier and recipient as any registered person, pursuant to sub-section (3) of Section 9 of the Odisha Goods and Services Tax Act.

Reverse Charge Mechanism applied to Priority Sector Lending Certificates, making IGST payable by registered recipients.
Priority Sector Lending Certificates are inserted into the IGST rate schedule as goods described under "Any Chapter," with supplier and recipient both being any registered person; the amendment notifies levy of IGST on PSLCs under the reverse charge mechanism, making the registered recipient liable to pay tax.

Reverse charge taxation applies to Priority Sector Lending Certificate supplies between registered persons under the Bihar GST framework.
Reverse charge liability under the Bihar Goods and Services Tax framework applies to supplies of Priority Sector Lending Certificates between registered persons. The registered recipient is the person responsible for payment of tax on such supplies under the reverse charge mechanism, effective from 28 May 2018.

Classification of Priority Sector Lending Certificate added to state GST rate schedule as supply between registered persons.
The amendment inserts a new serial number in the State GST rate notification listing Priority Sector Lending Certificate under 'Any Chapter,' with both supplier and recipient specified as "Any registered person," thereby adding supplies of these certificates to the tariff table under the State GST notification.