Extension of Filing Deadline for GSTR-3B: Karnataka notification postpones due date to 22nd May for taxpayers.
Using state statutory powers and rule-making authority, the government amends an earlier notification to substitute the originally notified due date for filing Form GSTR-3B with a later date, thereby extending the filing deadline for the specified return; the amendment is limited to the table entry of the prior notification and does not alter other procedural provisions.

Appointment of Finance Commission Member reflects amendment to notification substituting member's credentials after resignation and confirms revised official listing
The order amends the Gazette notification constituting the Fifteenth Finance Commission by substituting the entry in paragraph 1, serial number three, to identify the appointee, list his former offices, and formally designate him as a Member, reflecting his resignation from a non executive part time bank chairmanship.

Terminology correction clarifies a notification by replacing 'Amendment' with 'Second Amendment' to ensure accurate reference.
A corrigendum to G.S.R. 432(E) replaces the word "Amendment" with "Second Amendment" in line 7 of the original Gazette notification, clarifying the textual reference and identifying the prior notification and its publication particulars.

Exchange rate determination for customs: specified currency conversion rates set for import and export transactions effective mid May.
The Central Board of Indirect Taxes and Customs prescribes distinct rates of exchange for specified foreign currencies to be used for conversion between foreign currency and Indian rupees for import and export transactions, as listed in the annexed Schedules, with the schedules differentiating rates for imported goods and export goods and taking effect from 18th May, 2018; the notification supersedes the prior CBEC exchange rate notification except as to prior actions.

Anti-dumping duty on ceramic rollers from China to offset injurious dumped imports and protect domestic industry.
Definitive anti-dumping duty is imposed on ceramic rollers (sub heading 6903) originating in or exported from the People's Republic of China to remedy injury found to the domestic industry; the notification prescribes specified US$ per MT duty rates for named producers and exporters and residual categories, requires payment in Indian currency with exchange rate as per section 14 notifications using bill of entry date, and remains effective for five years unless earlier varied.

Amendment to SEZ Authority membership updates membership entries, adding two new industry representatives by central government notification.
Amendment to the Visakhapatnam Special Economic Zone Authority substitutes the entries at Sl. No. 5 and 6 of notification S.O. 572(E) dated 27-02-2009 to include Shri R. Vinay Sharma (Managing Director, M/s. Oilfield Warehouse & Services Pvt Ltd) and Shri G.S. Murali Krishna (Managing Director & CEO, M/s. Fluent Grid Limited), effected by notification S.O. 2060(E) dated 16-05-2018 under the Special Economic Zones Act, 2005.

Rescission of notification: prior GST notification withdrawn under Rule 138 authority, effective from 20 May 2018.
The Commissioner, State Tax, exercising power under clause (d) of sub rule (14) of Rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, rescinds Notification No. F.17(131)ACCT/GST/2017/3199 dated 26 March 2018, on the recommendation of the council; the rescission takes effect from 20th May 2018.

Appointment of Appellate Authorities under Madhya Pradesh GST establishes territorial jurisdictions and designates officers to exercise appellate powers.
The State Government, under the Madhya Pradesh GST statute and rule 109A, designates specific Joint Commissioners as Appellate Authorities and allocates to each officer defined territorial divisions; the appointed officers are authorised to exercise all powers and perform duties of the Appellate Authority for their respective jurisdictions, with the notification taking effect from 16th May 2018.

Late fee waiver for delayed GSTR-3B filings where TRAN-1 declarations were subsequently filed; conditional return filing required.
The State Government waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B by the due date for registered persons whose FORM GST TRAN-1 was submitted but not filed on the portal on or before 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and filed the GSTR-3B returns for October 2017-April 2018 by 31 May 2018.

Biometric authentication exemptions: guidelines must allow alternate identification for clients unable to provide biometric data.
The amendment requires guidelines to include exemptions, limitations, conditions and alternate identification methods to provide account services to clients unable to undergo biometric authentication owing to injury, illness, infirmity, old age or similar causes, and extends rule 9(14) cross references to include sub rule (15). Reporting entities must implement a Client Due Diligence Programme that incorporates sub rules (1)-(13), sub rule (15) and the guidelines on biometric exemptions and alternative identification.

Refund on inverted duty structure formula clarified, and Consumer Welfare Fund plus GST forms amended.
Amendments replace rule 89(5) to prescribe a formula for refunds on account of inverted duty structure, defining "Net ITC" and referencing "Adjusted Total Turnover"; substitute rule 97 to establish the Consumer Welfare Fund with auditability, a constituted Standing Committee with specified powers and procedures, eligible applicants, and recommended uses of the Fund; and amend forms-ITC-03 (capital goods value reduction guidance), insert GSTR-10 (final return on cancellation with stock and tax reversal details), and revise DRC-07 (order summary and demand/deposit particulars).

Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations subsequently filed within prescribed extended timelines.
Waiver of late fee for delayed FORM GSTR-3B filings is granted to a defined class of registered persons who had submitted but not filed FORM GST TRAN-1 by the original portal cutoff, provided they file the TRAN-1 declaration within the reopened opportunity and also file the outstanding FORM GSTR-3B returns for the specified months within the prescribed extended filing window. The waiver is conditional on satisfaction of these eligibility and remedial filing requirements.

Fixation of tariff values for specified imports updates valuation basis and applicability under Customs Act provisions.
Fixation of tariff values by exercise of powers under Section 14(2) of the Customs Act, 1962, substituting TABLE 1, TABLE 2 and TABLE 3 in Notification No. 36/2001 Customs (N.T.), and specifying commodity specific tariff values in US dollars for edible oils, brass scrap, poppy seeds, areca nut, and unit values for gold and silver where specified concessionary entries are availed.

Waiver of late fee for delayed GST returns where TRAN 1 declarations were submitted but later completed under conditions.
Waiver of late fee is granted for delayed monthly GST returns from October 2017 to April 2018 for registered persons whose TRAN-1 declaration was submitted but not filed on the common portal by 27 December 2017, provided they file the TRAN-1 declaration by 10 May 2018 and the outstanding monthly returns by 31 May 2018.

Appellate Authority for Advance Ruling constituted to hear appeals against GST advance rulings and provide appellate review.
Constitution of a provincial Appellate Authority for Advance Ruling under section 99 of the Punjab Goods and Services Tax Act, 2017 to hear appeals against advance rulings in goods and services tax. The Authority is constituted to provide appellate review of advance ruling determinations and is composed of the Chief Commissioner of Central Tax and the Commissioner of State Tax, Punjab, as notified by the Department of Excise and Taxation.

Late fee waiver for delayed GST returns where TRAN-1 declaration later filed and corresponding GSTR 3B returns submitted.
A waiver of the late fee for failure to furnish FORM GSTR-3B for the months Oct 2017-Apr 2018 is provided for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier portal cutoff, conditional upon filing the TRAN-1 declaration by the remedial date and filing each outstanding GSTR-3B return by the final deadline specified in the notification.

Late fee waiver for GSTR-3B non-filing where TRAN-1 declarations subsequently filed, subject to specified filing conditions.
Waiver of late fee is granted for registered persons who failed to furnish Form GSTR-3B returns for the specified periods, where their Form GST TRAN-1 declaration had been submitted but not filed on the common portal by the portal cut-off; the waiver is conditional on filing the TRAN-1 declaration by the later prescribed date and on filing the outstanding Form GSTR-3B returns by the stipulated final date.

Waiver of late fee for failure to furnish returns in Form GSTR-3B where TRAN-1 and GSTR-3B are filed within extended deadlines.
Waiver of late fee for failure to furnish the return in Form GSTR-3B is granted for specified months for registered persons whose Form GST TRAN-1 was submitted but not filed by the original portal deadline, provided those persons file TRAN-1 by the extended TRAN-1 deadline and file the GSTR-3B returns for each affected month by the extended return-filing deadline.

Late fee waiver for GSTR-3B non-filers where TRAN-1 declaration was submitted, subject to prescribed subsequent filing conditions.
Waives the late fee payable under Section 47 for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who submitted Form GST TRAN-1 but did not file on the common portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and furnish the outstanding FORM GSTR-3B returns by 31 May 2018.

Appointment of Officers under the GST Act: Additional Commissioner (Appeals) and Joint Commissioner (Appeals) designated for state tax functions.
The State Government, exercising powers under the Rajasthan Goods and Services Tax Act, appoints the Additional Commissioner (Appeals) of State tax and the Joint Commissioner (Appeals) of State tax as officers for the purposes of the Act, to carry out state tax administration and appellate functions.