GST rate amendment adds tractor parts to the specified state GST schedule, with retrospective effect.
The State GST notification amends Schedule III by inserting multiple entries of tractor components with corresponding HSN codes-including tyres, tubes, agricultural diesel engines above 250 cc, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and various body parts-subject to the specified rate. The amendment is made under section 9(1) and is effective retrospectively from 8th August 2017.

GSTR-3B filing deadline adjusted with conditional cash deposit and TRAN-1 filing requirements for July returns.
Differentiates last dates for filing FORM GSTR-3B for July 2017: persons entitled to input tax credit but not filing FORM GST TRAN-1 had an earlier deadline; those opting to file TRAN-1 must compute and deposit the tax payable in cash by the earlier deposit deadline, file TRAN-1 before GSTR-3B, and pay any excess tax in cash with interest by the later deadline. All GSTR-3B filers must discharge liabilities via the electronic cash or credit ledger. The notification is retrospective to a specified August 2017 date.

Extension of filing deadline for GSTR-6 returns for specified months allows later submission under GST rules.
The Chief Commissioner, using statutory powers under the Andhra Pradesh GST Act and rules, extends the filing deadline for returns by an Input Service Distributor in FORM GSTR-6, specifying substituted last dates for the listed months to replace the original due dates.

Tax exemption under section 10(46) for regulatory commission specified income, subject to non commercial and filing conditions.
Notification under section 10(46) exempts specified income of Gujarat Electricity Regulatory Commission including government grants, petition/processing fees, licence and application fees, fines, interest on investments/deposits/accounts, document fees, penalty/interest on delayed licence fees, and RTI fees, subject to conditions that the Commission shall not engage in commercial activity, that activities and specified income remain unchanged, and that the Commission files its return of income per the Act; the notification is given retrospective application.

Tax exemption for gallantry awards where awards recognize exceptional courage and are certified by the head of department.
Notification specifies specified gallantry awards qualify for income-tax exemption when awarded for acts of exceptional courage or conspicuous gallantry and certified as such by the Head of the Department; the instrument names the award and makes departmental certification an operative precondition to the tax status.

Exchange of Information expanded to allow routine and on request sharing, including financial information, subject to secrecy and use limits.
The Protocol replaces Article 27 with an expanded Exchange of Information article mandating routine and on request sharing of information and documents necessary for administering the Agreement and domestic tax laws, with confidentiality protections, limited disclosure for secret information, and explicit inclusion of information held by banks, financial institutions, nominees or fiduciaries. It also inserts Article 27A on Assistance in the Collection of Taxes, requiring Contracting States to accept and enforce revenue claims and take conservatory measures under their domestic laws, subject to specified exceptions and procedural limits.

Anti-dumping duty on Styrene Butadiene Rubber imports from EU, Korea and Thailand to address dumped imports.
Definitive anti-dumping duty is imposed on Emulsion Styrene Butadiene Rubber (E-SBR) 1500 and 1700 series imported from the European Union, Korea RP and Thailand based on findings of dumping and resulting material injury; the notification lists producer- and exporter-specific rates and residual rates per metric tonne, excludes 1900 series and Solution SBR, requires conversion to Indian currency using the notified exchange rate applicable on bill of entry presentation, and gives the duty a five-year operative term subject to earlier change.

Anti-dumping duty on castings for wind turbines imposed, with exporter-specific rates and netting of countervailing duty.
The Central Government, relying on the designated authority's findings of dumping, injury and causation, imposes definitive anti dumping duty on castings for wind operated electricity generators under specified tariff headings. The notification sets exporter and producer specific percentage duty rates, establishes that the payable anti dumping duty equals the calculated anti dumping amount less any countervailing duty, specifies landed value as the customs assessable value (excluding certain duties), requires payment in Indian currency, and fixes a five year duration.

E-way bill compliance: mandatory electronic generation, mapping and verification procedures for goods movement under GST.
The amendment aligns specified State GST rules with Central GST Rules and institutes an electronic e-way bill regime requiring registered persons to furnish consignment information in Part A (and Part B where applicable) of FORM GST EWB-01 before movement of goods above the prescribed threshold. Transporters may generate and consolidate e-way bills; an e-way bill number is issued on generation. Rules address cancellation, validity tied to distance, exemptions by annexure, carriage of invoices or mapped e-way bill/RFID devices, IRN via FORM GST INV-1, interception and verification procedures using RFID readers, and online inspection and detention reporting in prescribed forms.

E-way bill requirement: mandatory electronic generation and carriage for high value consignments, with portal mapping, verification and exceptions.
The notification aligns several State GST Rules with the Central Rules for authority constitution and service conditions, and establishes a detailed e way bill regime: mandatory electronic pre movement furnishing of Part A of FORM GST EWB 01 for specified consignments, procedures for Part B and e way bill generation by consignor/consignee/ transporter, issuance of a unique e way bill number, conveyance updating and consolidated e way bills, validity and cancellation rules, specified exemptions, and new rules (138A-138D) on documents/RFID carriage, interception and verification, inspection reporting (FORM GST EWB 03) and detention reporting (FORM GST EWB 04).

E-way bill requirement: electronic pre-movement reporting of consignment and conveyance information ensures trackable transport compliance.
Substitution of rule 138 mandates electronic generation of an e-way bill (FORM GST EWB-01) on the common portal before movement of goods with consignment value above fifty thousand rupees, requiring Part A consignment information and Part B conveyance information to be furnished by consignor/recipient or transporter; generation yields a unique e-way bill number (EBN), allows consolidated e-way bills (FORM GST EWB-02), prescribes validity tied to distance, cancellation within 24 hours subject to in-transit verification, and lists specified exemptions in an Annexure.

E-way bill rules require pre-movement electronic furnishing of consignment details and generate unique EBN for consignments over fifty thousand.
Registered persons moving consignments exceeding fifty thousand rupees must furnish Part A of FORM GST EWB-01 on the common portal before movement and ensure Part B transport details are provided by consignor, consignee or transporter; e-way bills generate a unique e-way bill number (EBN) available to supplier, recipient and transporter. Transporters must update conveyance details on transfer and may consolidate multiple consignments into FORM GST EWB-02. RFID mapping, portal auto-population from FORM GST INV-1, prescribed verification/inspection reporting timelines, distance-based validity and specified exemptions (Annexure) are provided.

E-way bill compliance: mandatory pre-movement reporting, document/RFID mapping and verification with cancellation rules.
The amendment substitutes multiple rules to align Maharashtra GST Rules with Central GST Rules and establishes a detailed e way bill regime requiring pre movement electronic furnishing of particulars in FORM GST EWB 01, generation of a unique e way bill number on the common portal, transporter obligations including consolidated bills, exceptions and validity rules, and adds rules on documents/RFID mapping (138A), verification of conveyances (138B), inspection reporting (138C) and detention reporting (138D); specified forms (ENR 01, RFD 01) are also substituted.

E-way bill compliance and GST refund forms are revised, with aligned committee rules and transport verification procedures.
West Bengal Goods and Services Tax Rules, 2017 are amended with retrospective effect from 1 July 2017 to align provisions relating to the constitution, appointment, methodology, procedure and tenure of the Authority and its committees with the Central Goods and Services Tax Rules. The notification also substitutes the e-way bill framework, prescribing electronic furnishing of details, generation and cancellation of e-way bills, consolidated e-way bills, validity periods, recipient acceptance, exemptions, documents to be carried, verification powers, inspection reporting, and detention reporting. It further inserts and revises prescribed forms for e-way bills, invoice reference numbers, enrolment, refund claims and TRAN-2 corrections.

E way bill requirement: mandatory pre movement electronic reporting, document carriage, verification and consolidated billing measures.
The amendments establish a mandatory e way bill framework requiring pre movement electronic furnishing of consignment details in FORM GST EWB 01, generation of a unique e way bill number, and completion of Part B by the transporter or person causing movement. Transporters may generate consolidated e way bills in FORM GST EWB 02. Documentary carriage obligations, RFID mapping, interception and verification procedures, online inspection reporting in FORM GST EWB 03, detention reporting in FORM GST EWB 04, specified exemptions listed in an Annexure, and related forms and refund procedures are prescribed.

Competition exemption for bank reorganisations excludes sections five and six, effective for a ten-year period.
Central Government exempts reconstitution, transfer (whole or part) and amalgamation of nationalized banks under the Banking Companies (Acquisition and Transfer of Undertakings) Acts, 1970 and 1980, from the application of Sections 5 and 6 of the Competition Act, 2002. The exemption is granted under clause (a) of Section 54 of the Competition Act and is effective for ten years from the notification's publication in the Official Gazette.

Return due date amendment shifts 3B filing and electronic credit ledger deadline, adjusting statutory compliance requirements.
Amendments revise specified entries in the 3B return table to substitute later filing dates and insert an explicit deadline phrase before the Explanation concerning the electronic credit ledger, clarifying that use of the electronic credit ledger is required on or before the newly specified date; the notification takes effect from the original commencement date of the underlying notification.

Extension of time for filing FORM GSTR-5A granted for July returns for non-resident online suppliers.
Extension of time for furnishing Form GSTR-5A for July returns is granted to persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients, invoking the statutory power to extend return filing deadlines and applying to non-resident online service suppliers within the applicable GST return and rule framework.

Electronic credit ledger deadline amended, shifting prior notification dates and inserting a clear submission cut-off.
The notification amends an earlier government notification by substituting several specified August dates in the table entries and items so as to postpone those dates, and inserts the phrase "on or before 25th August, 2017" after the words "electronic credit ledger" to set an explicit submission deadline; the amendment is issued under delegated tax rulemaking authority and is effective from Gazette publication.

Continuation of anti-dumping duty on metronidazole from China remains in force pending sunset review or statutory limit.
The Central Government amends the existing customs notification to provide that the anti dumping duty on Metronidazole from China PR shall remain in force until the conclusion of the sunset review initiated by the Designated Authority or until the statutory one year limit, whichever is earlier, thereby preserving the measure during the pending investigation.