Priority Sector Lending Certificate added to SGST rate notification; supply allowed between any registered persons.
Insertion of a new taxable entry for Priority Sector Lending Certificate into the Mizoram State GST rate notification, listing the item under "Any Chapter" and specifying the supplier and recipient of the supply as any registered person, thereby modifying Notification No.4/2017-State Tax (Rate).

Priority Sector Lending Certificate: classified under state GST schedule as supply between registered persons subject to notification terms.
The State Government amended the GST rate notification to insert Priority Sector Lending Certificate as an entry under 'Any Chapter', specifying both supplier and recipient as any registered person, thereby subjecting supplies of such certificates to the State GST rate notification.

Priority Sector Lending Certificate under reverse charge: amendment adds PSLC to taxable supplies between registered persons under GST.
Inserts a new entry in the Karnataka GST notification designating Priority Sector Lending Certificate as a taxable item under Any Chapter, with both supplier and recipient specified as any registered person, thereby bringing PSLC within the notification's taxable-supply framework under section 9(3) of the Karnataka GST Act.

Reverse charge on Priority Sector Lending Certificates applies to supplies between registered persons under UTGST rate notification.
Amends Notification No.4/2017 by inserting a new entry that notifies Priority Sector Lending Certificate as a taxable item under Any Chapter, with both supplier and recipient specified as any registered person, thereby bringing such certificates within the Union Territory GST rate framework for registered persons.

Reverse Charge Mechanism applied to Priority Sector Lending Certificates making the recipient registered person liable for CGST.
Notification No. 11/2018 amends Notification No. 4/2017 to treat Priority Sector Lending Certificates as a taxable supply and to place tax liability on the recipient under the Reverse Charge Mechanism, specifying both supplier and recipient as any registered person and effectuating the change under section 9(3) of the Central GST Act.

Reverse charge on priority sector lending certificates makes registered persons liable to pay GST on such supplies.
Imposition of reverse charge shifts tax liability for supplies of Priority Sector Lending Certificate to the recipient where both supplier and recipient are registered persons, by inserting a new taxable entry into the State GST notification capturing these instruments as subject to reverse charge under the intra state GST framework.

Duty free import entitlements for handlooms, handicrafts, leather, marine, sports goods and toys expand under FTP amendment.
Para 1.41 inserts sectoral duty free import entitlements into Chapter 1 of FTP 2015-20, granting basic customs duty exemptions (basic customs duty free from 01.07.2017) for specified inputs calculated as percentages of prior year FOB export value: Handlooms (trimmings/embellishments up to 5%, carpet samples up to 1%); Handicrafts (tools/trimmings up to 5%, with Handicraft EPC authorised to import for some exporters); Leather and Footwear (specified items up to 3% for leather garments; footwear components and other leather products up to 5%); Marine (specified inputs up to 1%); Sports Goods and Toys (specified inputs up to 3%).

Notification of Examination Authority: NACIN designated to conduct GST practitioner examinations under Karnataka GST rules
Notification designates a central training and enforcement body as the authorised agency to conduct examinations for GST practitioners under the Karnataka Goods and Services Tax framework, pursuant to the State GST statute and the rule permitting designation of an authority to administer the qualifying examination following an intergovernmental recommendation.

Priority Sector Lending Certificate included in State Tax (Rate) schedule, covering supplies between registered persons from the effective date.
The notification inserts a new tariff entry for Priority Sector Lending Certificate under "Any Chapter," specifying the supplier as any registered person and the recipient as any registered person, thereby adding such supplies to the State Tax (Rate) schedule. The amendment is made under sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 and takes effect from the stated effective date.

E-waybill mandatory for intra-state goods transport; prior exemptions withdrawn and e-waybill must accompany invoices and challans.
E-waybill must be generated for inter state and intra state transportation of goods exceeding the notified consignment threshold, and two earlier notifications dispensing with intra state e-waybill requirements are withdrawn effective 1 June 2018. From that date, the person in charge of a conveyance must carry an e-waybill along with the tax invoice, bill of supply or delivery challan as applicable.

Authority to conduct examination: designated body will administer GST practitioner exams under applicable GST rules.
The Commissioner, under Section 48 of the Tamil Nadu GST Act, 2017 read with sub rule (3) of rule 83 of the Tamil Nadu GST Rules, 2017 and on the Council's recommendation, notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, as the authority to conduct the examination for GST practitioners as required by that sub rule.

Authority designation: National Academy authorised to conduct GST examinations under Madhya Pradesh GST Act and Rules.
Designates the National Academy of Customs, Indirect Taxes and Narcotics as the authorised body to conduct examinations pursuant to the Madhya Pradesh Goods and Services Tax Act and corresponding rules, based on the Commissioner of State Tax's exercise of delegated statutory power and the Council's recommendation.

Late fee waiver for GSTR-3B returns: eligibility requires FORM GST TRAN-1 and monthly GSTR-3B filed by specified deadlines.
Waiver of the late fee for failure to furnish FORM GSTR-3B is allowed for registered persons who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they file FORM GST TRAN-1 by 10 May 2018 and the monthly FORM GSTR-3B returns for October 2017-April 2018 by 31 May 2018.

Consumer Welfare Fund establishes governance, grant and investment powers for consumer protection and legal expense reimbursement.
Amendment prescribes an inverted duty structure refund formula allocating Net ITC to inverted rated turnover less tax payable; establishes a Consumer Welfare Fund with rules on crediting, audit, a government constituted Standing Committee, its composition, powers to register, inspect, audit, recommend grants and investments, and conditions for applicant eligibility; and updates forms-capital goods valuation in FORM GST ITC-03, insertion of FORM GSTR-10 for final return on cancellation, and substitution of FORM GST DRC-07 as a summary of orders and demands.

Drawback rates adjusted for specified silver articles, changing entitlement under the Customs notification and Drawback Rules.
The Government, under powers conferred by the Customs Act and the Central Excise Act read with the Drawback Rules, 2017, amends Notification No. 89/2017 Customs (N.T.) by substituting the previously notified AIR figures in the Schedule for tariff items 711302 and 711401 in Chapter 71, thereby changing the duty drawback entitlement for the listed silver jewellery and silver articles.

Late fee waiver for GST returns applies to specified transitional filers who meet filing deadlines for TRAN-1 and GSTR-3B.
Waiver of late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017, for failure to furnish FORM GSTR-3B by the due date for each month from October 2017 to April 2018, for registered persons whose FORM GST TRAN-1 declaration had been submitted but not filed on the common portal on or before 27 December 2017. The waiver applies only if FORM GST TRAN-1 is filed on or before 10 May 2018 and FORM GSTR-3B for each covered month is furnished on or before 31 May 2018.

Designation of examination authority: National Academy of Customs authorised to conduct GST practitioner exams under relevant GST provisions.
Notification designates the National Academy of Customs, Indirect Taxes and Narcotics as the authorised body to conduct the GST practitioner examination pursuant to the Goa Goods and Services Tax Act and the relevant rule provision, acting on the Council's recommendation and by exercise of the Commissioner's statutory power to notify an authority to administer the examination.

Anti-dumping duty amendment substitutes the named exporter entry to update the designated party in the notification.
The Government amends a prior Anti-dumping duty notification by substituting, in the TABLE at serial number 1 column (7), the entry with "Euro Chem Trading GMBH Through Rawfert Offshore Sal, Lebanon", issuing the change under the Customs Tariff statutory framework and procedural.rules in the public interest.

Anti-dumping duty on saturated fatty alcohols imposed to counter dumping and protect domestic industry from injurious imports.
The Central Government imposed definitive anti-dumping duties on Saturated Fatty Alcohols from Indonesia, Malaysia and Thailand to counter dumping and remove injury, specifying differentiated per metric tonne duty rates by country of origin/export and by producer/exporter combinations in a table; provisional assessments under the earlier notification are to be finally assessed against these entries.

Authority to conduct examination under GST provisions designated following council recommendation, enabling a central academy to administer exams.
The Commissioner, exercising powers under the Himachal Pradesh Goods and Services Tax Act and Rules and on the Council's recommendation, notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority empowered to conduct the examination specified in the applicable sub rule of the GST Rules.