Waiver of late fee for delayed GSTR-3B returns where TRAN-1 declarations are filed within prescribed timelines.
Waiver of late fee is granted for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed on the portal by the earlier cut-off, provided they file TRAN-1 by the later prescribed date and file the outstanding GSTR-3B returns for those months by the final prescribed filing date.

Late fee waiver for delayed GSTR-3B filings where TRAN-1 declarations are filed and GSTR-3B filed by specified deadlines.
Waiver of late fee for specified registered persons who failed to furnish FORM GSTR-3B by the due date is granted until the TRAN-1 declaration is filed, on condition that the TRAN-1 declaration and the outstanding FORM GSTR-3B are filed within the later prescribed remedial deadlines.

Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations are subsequently filed, subject to filing conditions.
Waiver of late fee for failure to furnish FORM GSTR-3B for October 2017-April 2018 is granted to registered persons who had submitted but not filed FORM GST TRAN-1 by the portal cutoff, provided they file TRAN-1 and the outstanding GSTR-3B returns within the specified extended deadlines; the relief is effected under the State GST Act's executive authority to grant transitional exemption from late fees.

Customs Broker licensing requires eligibility checks, prescribed examinations, bonds, and regulated issuance with enforcement procedures.
These regulations create a licensing regime for Customs Brokers requiring eligible Indian applicants to satisfy character, educational and financial criteria, clear prescribed written and oral examinations, furnish bond and security, and obtain non-transferable licenses (individual or firm/company) subject to prescribed obligations, record-keeping and supervision of authorised employees. Licenses are time-limited and renewable on satisfactory performance; material changes in firm constitution must be reported and may trigger fresh licensing; Principal Commissioners or Commissioners may suspend, prohibit, revoke licenses or impose penalties following a prescribed inquiry and appeal process.

E-way bill exemption for specified intra-state goods movements, including sales van supplies, certain rubber and spice shipments.
Notification exempts specified intra state movements from the e Way Bill requirement: sales van supplies when prescribed documents are carried; rubber latex, rubber sheets, rubber scrap and spices, and agriculturist to registered business movements when accompanied by a delivery challan or invoice; and short range movements from a registered business to an unregistered end customer when accompanied by an invoice.

Anti-dumping duty extension on persulphates sustained after sunset review, continuing protection under Customs Tariff Act.
The Central Government inserted paragraph 2A into Notification No.11/2013, Customs (ADD), to extend the anti-dumping duty on Peroxosulphates (Persulphate) from China PR, providing that the notification shall remain in force up to and inclusive of 14th May 2019, pursuant to the Customs Tariff Act and rule 23 following initiation of a sunset review.

Late fee waiver for delayed GSTR-3B returns where TRAN-1 declaration is subsequently filed within prescribed timelines.
The Government of Gujarat, under section 128 of the Gujarat GST Act, waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017-April 2018 for those who submitted FORM GST TRAN-1 but had not filed it on the portal by December 27, 2017, provided they file TRAN-1 by May 10, 2018 and the GSTR-3B returns for the relevant months by May 31, 2018.

Waiver of late fee: late fees for GSTR-3B waived if TRAN-1 and monthly returns are filed within prescribed timelines.
Waiver of late fee for failure to furnish the return in FORM GSTR-3B is granted for registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal by the December cutoff; the waiver is conditional on filing TRAN-1 by the prescribed May date and filing the GSTR-3B returns for the specified months by the prescribed May month-end date.

Late fee waiver for delayed GSTR-3B filings where TRAN-1 was submitted but not filed, subject to timely remedial filings.
The State Government waives the late fee under section 47 for non furnishing FORM GSTR-3B for October 2017-April 2018 for registered persons who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018 under powers of section 128 of the Arunachal Pradesh GST Act, 2017.

Waiver of late fee for delayed GSTR-3B returns where transitional TRAN-1 declarations are subsequently filed.
The State waives the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier cutoff, provided they file FORM GST TRAN-1 by the later prescribed date and file the FORM GSTR-3B returns for the months in question by the final prescribed date; relief is conditioned on meeting those filing requirements.

Waiver of late fee for GSTR-3B defaults if TRAN-1 filed by specified deadline and GSTR-3B returns filed timely.
Government of Karnataka 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 had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided those persons filed TRAN-1 by the subsequently prescribed date and filed the outstanding FORM GSTR-3B returns for each relevant month by the specified compliance cut-off.

Common Adjudicating Authority appointments under section 152 - officers designated to adjudicate specified show cause notices.
The Director General, Directorate of Revenue Intelligence, under clause (a) of section 152 of the Customs Act, 1962 and prior notifications, appoints specified officers to act as Common Adjudicating Authorities to exercise the powers and duties of named adjudicating officers for adjudication of the specific show cause notices listed in the accompanying Table; the Table pairs each noticee and SCN with the original adjudicating authority and the officer(s) designated to perform the adjudicatory role for that notice.

Assignment of proper officer functions to Customs Audit officers extends statutory authority under sections governing custody and release.
The Central Board assigns functions of the proper officer under the Customs Act to specified Customs Audit officers-Principal Commissioners or Commissioners (Audit), Additional or Joint Commissioners (Audit), and Deputy or Assistant Commissioners (Audit)-for the purposes of section 17 and section 28 of the Act; the notification was later superseded by a subsequent notification.

Appointment of customs audit officers under section 99A designated specific ranks to conduct statutory audits and functions.
Designates officers in the Commissionerate of Customs (Audit) to exercise audit functions under section 99A of the Customs Act, 1962, by mapping Commissionerate posts to corresponding Customs officer ranks (Principal Commissioner or Commissioner; Additional Commissioner; Joint Commissioner; Deputy Commissioner; Assistant Commissioner; Superintendent or Appraiser; Inspector or Examiner) for the purpose of carrying out statutory audits.

Sea cargo manifest rules require electronic manifests, registration, bonds for transhipment and carrier compliance obligations.
The regulations mandate registration of persons required to file arrival and departure manifests, prescribe electronic submission of integrated manifest components (entry application, general declaration, vessel stores, crew effects and cargo declarations) with specified forms for foreign, domestic and coastal movements, and set procedures for transhipment and transit through designated foreign routes including bond or surety requirements, container sealing for land transhipments, carrier responsibilities for records and traceability, liability for loss or pilferage, suspension and revocation processes, and penalties with appellate rights under the Act.

Appointment of proper officer: Commissioner of Customs, Tuticorin designated to adjudicate show-cause proceedings for specified exporter.
Amendment replaces the table in Notification No. 17/2017-Customs (N.T.) to record the show-cause notice concerning M/s Fulchand Exports and to designate the Commissioner of Customs, Custom House, Tuticorin as the appointed officer responsible for adjudication, while listing the other Commissioners previously answerable for the matter.

Electronic Integrated Declaration: late presentation charges, paperless self-assessment, and record retention obligations govern import clearance.
These regulations require electronic integrated declarations filed on the customs automated system as the bill of entry, signed by the authorised person or entered via a service centre. Filing must occur by the end of the next working day after arrival; self-assessment is completed when the system issues a bill of entry number. Delayed filing without sufficient cause attracts escalating late presentation charges subject to prescribed caps and potential waiver by the proper officer. Clearance orders may be recorded and conveyed electronically, and authorised persons must retain assessed bills of entry and original supporting documents for five years.

Appellate Authority for Advance Ruling constituted to hear appeals against GST advance rulings, composed of central and state tax heads.
The Government of Maharashtra, invoking statutory power, creates the Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals arising from advance rulings. The Appellate Authority is composed of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone, and the Commissioner of State Tax, Maharashtra, implementing the administrative structure for appellate review under the State GST regime.

Appellate Authority of Advance Ruling constituted to hear appeals against advance rulings, effective on publication.
Constitutes the Appellate Authority of Advance Ruling to hear appeals against advance rulings, composed of the Chief Commissioner of Central Tax, Guwahati GST & CX Zone, and the Commissioner of State Tax, Assam, and effective from the date of publication in the official Gazette.

Inverted duty structure refunds and Consumer Welfare Fund rules were revised through amendments to GST procedures and forms.
The rules amend the Uttarakhand Goods and Services Tax Rules, 2017 by substituting the reference in rule 26 from Board to Commissioner, revising the refund formula under rule 89 for inverted duty structure, comprehensively substituting rule 97 on the Consumer Welfare Fund, updating the valuation instruction in FORM GST ITC-03, inserting FORM GSTR-10 as the final return, and substituting FORM GST DRC-07 as the summary of order form.