E Way Bill rules commencement set retroactively; specified rules declared effective while a sub rule is excluded.
The Governor appoints the 1st day of April, 2018 as the date from which rule 2 (other than sub rule (7)) and rules 3 to 12 of Notification No. FTX.56/2017/Pt-III/93 shall come into force, and declares this notification to be deemed issued on the 23rd of March, 2018.

GST on railway catering fixed without input tax credit, applying uniformly to onboard and platform food and drink supplies.
The Commissioner clarifies that supply of food and/or drinks by Indian Railways, Indian Railways Catering and Tourism Corporation Ltd., or their licensees, whether in trains (including pre-paid and post-paid variants) or at platforms/static units, shall attract a uniform GST rate of 5% without input tax credit, thereby removing rate differentials between mobile and static catering and ensuring consistent tax treatment for identical supplies.

Extension of filing deadline for FORM GST TRAN-2: submission period extended to 30th June 2018 for affected taxpayers.
The Commissioner of State Tax, exercising powers under the cited sub-clause of rule 117(4)(b)(iii) of the Assam Goods and Services Tax Rules, 2017, and on the Council's recommendation, extends the period for furnishing the statement in FORM GST TRAN-2 until the 30th day of June, 2018, by Order No. 01/2018-GST dated 5th May, 2018.

De-notification of SEZ area reduces zone extent after statutory approval under the Special Economic Zones Act provisions.
The Central Government, following an application by M/s. Span Ventures Private Limited, State concurrence and the Development Commissioner's recommendation, exercised statutory powers under the Special Economic Zones Act and Rules to de-notify 10.535 hectares of the Kurichi SEZ for information technology activities, reducing the SEZ's area to a resultant 2.935 hectares and recording the specific survey numbers and areas of the de-notified parcels.

De-notification of SEZ land after statutory approvals reduces the notified zone area and adjusts SEZ boundaries by notification.
De-notification of part of a sector-specific Special Economic Zone for Information Technology and IT-enabled services is effected by central notification after State concurrence and Development Commissioner recommendation, with the Central Government satisfied that statutory prerequisites under the SEZ framework were met; the notification specifies the developer, survey/plot reference, the area removed, and the resultant residual notified area.

Declaration Forms C invalidated, rendering specified forms obsolete and void for VAT/CST compliance with immediate effect.
Declaration Forms "C" are declared obsolete and invalid for all purposes with immediate effect pursuant to sub-rule 13 of rule 5 of the CST (Delhi) Rules, 2005, removing their legal efficacy for VAT/CST compliance. The notification lists two specific form entries in respect of Premier Carworld Pvt. Ltd., identifying the affected form numbers and party details, and is issued by the Commissioner, VAT, Delhi as public notice to treat those forms as void.

Inverted duty refund formula clarified, and Consumer Welfare Fund procedures and GST forms amended under Goa GST rules.
The amendment revises the inverted duty refund provision with a specified formula using Turnover of inverted-rated supplies, Net ITC and Adjusted Total Turnover; establishes a Consumer Welfare Fund with sources, a Standing Committee, defined powers, applicant eligibility and audit oversight; prescribes capital goods valuation reduced by one sixtieth per month for ITC reversal; inserts GSTR-10 Final Return with stock and reversal details; and substitutes FORM GST DRC-07 for order summaries.

Exchange of information: enhanced tax information sharing and mutual assistance under amended India-Kuwait tax pact.
The Protocol amends the India-Kuwait tax agreement by specifying the Kuwaiti tax coverage and replacing Article 26 with an expanded Exchange of Information regime requiring competent authorities to exchange foreseeably relevant tax information, maintain confidentiality consistent with domestic law, permit limited authorised secondary use, and use information-gathering measures to obtain requested data even absent domestic interest; bank or fiduciary status is not a ground to refuse information. It also provides for mutual assistance in revenue collection and enters into force after reciprocal completion of domestic procedures.

Import restriction on urad and moong: subject to an annual import quota and quota procedure; split and other forms included.
Imports of Vigna mungo (urad) and Vigna radiata (moong) are placed under a restricted import regime across HS 0713 31 00, 0713 90 10 and 0713 90 90, and are subject to a consolidated annual import quota administered under the chapter's policy condition; government import commitments under bilateral or regional agreements are excluded from this restriction.

Designation of Multi State Co operative Society as covered person under PMLA extends anti money laundering coverage to them.
Designation declares that a Multi State Co operative Society registered under the Multi State Co operative Societies Act, 2002 is a person carrying on designated business or profession for the purposes of the Prevention of Money laundering Act, 2002, thereby bringing such societies within the Act's statutory category of covered persons and subjecting them to the PMLA's regulatory framework.

Consumer Welfare Fund established with rules for credit, committee governance and grant disbursement procedures.
The amendment prescribes a formula for refund of input tax credit on inverted duty supplies, defines Net ITC and retains Adjusted Total Turnover; establishes a Consumer Welfare Fund with specified credits, audit by the Comptroller and Auditor General, and a Standing Committee empowered to regulate registration, inspect applicants, audit accounts, require repayment or recovery, recommend grants and investments and set guidelines; and revises FORM GST ITC-03 (capital goods depreciation), FORM GSTR-10 (final return content and filing instructions) and FORM GST DRC-07 (order summary).

Rescission of notification under GST Act annuls an earlier departmental notification subject to past actions, effective retrospectively.
The Governor, on the Council's recommendation and under section 128 of the Assam Goods and Services Tax Act, 2017, rescinds the Finance (Taxation) Department notification dated February 2018, except insofar as it affects acts done or omitted before rescission. The rescission is deemed effective from the 7th day of March, 2018 and is issued as an executive departmental notification.

E way bill requirement: pre movement electronic furnishing and unique e way number mandate for consignments above the threshold.
The substitution of rule 138 requires registered persons causing movement of goods above the consignment value threshold to furnish Part A on the common portal and generate an e way bill number; Part B must be furnished or updated by consignor/consignee or transporter for road movements, with provisions for rail/air/vessel, consolidated bills, validity linked to distance with extension mechanisms, electronic cancellation within twenty four hours unless verified in transit, and specified exemptions where e way bills are not required.

Quarterly GSTR-1 filing deadline extended for small turnover taxpayers; special furnishing procedure to be notified.
Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure and must furnish details of outward supplies in FORM GSTR-1 for the quarter April-June 2018 by the 31st day of July, 2018; the detailed special procedure or any extension under the Act's return-furnishing provisions will be notified subsequently, and the notification is deemed issued on 28th March, 2018.

Extension of GST tax exemption under section 9(4) postpones the chargeability date and applies retrospectively.
The Governor, under section 11(1) of the Assam GST Act, amends Notification No. FTX.56/2017/21 as amended to substitute the earlier cutoff date with the 30th day of June, 2018, thereby extending the exemption from payment of tax under section 9(4); the amendment is deemed issued on the 23rd of March, 2018.

Job worker challan endorsement rules updated, plus revised Authority composition, quorum and investigatory referral powers.
Rules permit issuance and successive endorsement of the challan where goods move between job workers or return to the principal; the challan may be issued by the principal or the job worker sending the goods and endorsed by subsequent job workers to indicate quantity and description. The Secretary to the Authority is to be an officer not below the rank of Additional Commissioner (Directorate General of Safeguards). Quorum, majority decision-making with chairman's casting vote, and authority to refer matters back for further investigation are also prescribed.

Officer appointment under GST and VAT to assist Commissioner in administration and discharge of statutory duties under Delhi tax laws.
The Lt. Governor, under the Delhi Goods and Services Tax Act and the Delhi Value Added Tax Act, appoints Rajinder Prasad Kukreti to discharge statutory duties and assist the Commissioner, assigning him as Assistant Commissioner of State Tax under GST and as Value Added Tax Officer under the VAT Act, effective from assumption of charge.

Customs exchange rate determination sets operative currency conversion rates for import and export valuation under statutory authority.
The notification prescribes rates of exchange for conversion between specified foreign currencies and Indian rupees for application to imported and export goods, by listing distinct rates for imports and exports in two schedules, and supersedes the prior exchange-rate notification to make the newly prescribed rates operative from the stated effective date.

Correction of tax terminology: 'central tax' in prior notification is clarified to mean 'state tax' for applicability.
Correction to Notification No.5/2018 - State Tax (Rate): the word 'central tax' in the fifth line of the notification dated 12.2.2018 shall be read as 'state tax', effecting an administrative amendment to the notified text to clarify the intended reference to state-level taxation.

Appeal filing procedure under GST requires prescribed forms, supporting documents, and ten per cent pre-deposit of disputed tax.
Appeal to the Appellate Authority under the Uttarakhand Goods and Services Tax framework is to be filed in FORM GST APL-01, and the specified further appeal in FORM GST APL-02, along with relevant documents, electronically or otherwise as notified by the Commissioner. The form requires particulars of the impugned order, dispute details, amounts under dispute, payment of admitted amount, and pre-deposit of 10% of the disputed tax, together with delay particulars where the appeal is filed late.