Consumer Welfare Fund under state GST to collect tax receipts and direct a committee for utilisation and grants.
The amendment revises refund computation for inverted duty structure by prescribing a formula based on turnover of inverted-rated supplies, Net ITC and Adjusted Total Turnover and defines those terms. It establishes a Consumer Welfare Fund with audited accounts, requires constitution of a Standing Committee with defined composition, meeting rules and powers to regulate applicant registration, inspections, audits, grant recommendations and recoveries, and it amends form instructions including capital goods depreciation in ITC-03, inserts FORM GSTR-10 for final returns and substitutes FORM GST DRC-07 for order summaries.

Extension of return filing deadline for Input Service Distributors under Form GSTR-6 extends statutory compliance period for past months.
Extension of the statutory timeline for furnishing returns by Input Service Distributors under FORM GSTR-6 is authorised under the Mizoram Goods and Services Tax Act, 2017, with the Commissioner invoking powers under the Act and applicable GST Rules to extend the due date for submission for the months from the earlier period through April, superseding the prior notification except as to things already done.

Quarterly GSTR-1 filing required for eligible small taxpayers; deadline set and further procedural extensions to be notified.
Registered persons whose aggregate turnover does not exceed the notified threshold must furnish details of outward supplies in FORM GSTR-1 for the April-June 2018 quarter by the specified deadline; the notification establishes a special quarterly filing procedure for that class and provides that any extension of time or procedural details under the Act for April-June 2018 will be notified later in the Official Gazette.

GSTR-3B filing deadlines set for April-June with matching electronic ledger payment requirements by specified monthly due dates.
Specifies monthly deadlines for furnishing FORM GSTR-3B electronically for April, May and June 2018-returns due on 20th May, 20th June and 20th July 2018 respectively-and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding due date for furnishing the return.

E-way bill exemption for intra-state movement: no e-way bill required for goods of any value.
The Taxation Department notifies that, from the commencement date, no e-way bill shall be required for intra-state movement that both commences and terminates within the State for any goods of any value, exempting such intra-state consignments from the e-way bill obligation and remaining effective until further orders.

E-Way Bill Rules commencement: specified sub-rules of rule 2 are brought into force by state notification.
The Taxation Department of Mizoram, under the Mizoram Goods and Services Tax Act, appoints a retrospective commencement date for specified provisions of the State notification on E-Way Bills: sub-rules (ii) (other than the excluded clause), (iii), (iv), (v), (vi) and (vii) of rule 2 of the cited State Tax notification are declared to come into force from the appointed date by formal state notification.

Job worker challan and Authority governance rules updated to allow inter-job-worker endorsements and majority decision-making.
Amendments permit challans between job workers to be issued by the principal or sending job worker with endorsement requirements for quantity and description, designate the Secretary to the Authority as an officer not below Additional Commissioner, allow the Authority to refer matters back to the Director General of Safeguards for further investigation, replace certain allowances by the Standing Committee with allowance by the Authority, set quorum at three members, provide majority decision-making with the Chairman's casting vote, expand persons who may allege non-passing of tax benefits, and exclude leasing of railway parcel space from rail transport definitions.

Extension of notification validity under GST Act extends applicability deadline for specified State tax rate provisions.
The government, exercising statutory amendment power under the Mizoram Goods and Services Tax Act, substitutes the original cutoff date in Notification No.8/2017 - State Tax (Rate) with a later date, thereby extending the period during which the specified state tax rate provisions apply; the amendment is issued by the Taxation Department and published in the official gazette.

Special filing procedure for small registered taxpayers: GSTR 1 for April-June quarter permitted until end of July under notification.
The State notified a special procedure for a class of registered persons defined by an aggregate turnover threshold, requiring submission of outward supply details for April-June 2018 in FORM GSTR 1 by the extended prescribed date, with further procedural adjustments or time extensions to be published subsequently in the Official Gazette.

Refund application deadline for notified international agencies extended, allowing a longer period to file tax refund claims.
The State Government notifies that designated international agencies, multilateral institutions and diplomatic missions may claim refunds of tax paid on inward supplies under the Telangana GST framework, and, exercising powers under section 148, extends the period for filing such applications to the jurisdictional tax authority to eighteen months from the last day of the quarter in which the supply was received, with claims to be made in the prescribed form and manner and subject to existing conditions and restrictions.

Insolvency Board annual accounts must use prescribed forms, be authenticated, audited by CAG and forwarded to government.
The rules require the Board to prepare its Balance Sheet, Receipt & Payment Account and Income & Expenditure Account in the prescribed Forms and Schedules, have them authenticated by finance officers and the Audit Committee Chairperson, obtain audit by the Comptroller and Auditor General within three months of year-end, and forward the audited accounts and audit report to the Central Government for laying before Parliament.

Annual report requirement compels the insolvency board to prepare a prescribed report and file it within year end deadline.
These rules require the Insolvency and Bankruptcy Board to prepare an annual report in the prescribed Form and to submit a copy to the Central Government within ninety days of the end of the financial year, providing a true and full account of its activities, policies and programmes for the previous financial year.

Commencement of Sections 227-229: notification sets May first as the operative date for those insolvency provisions.
The Central Government, under sub-section (3) of Section 1 of the Insolvency and Bankruptcy Code, 2016, appoints the 1st day of May, 2018 as the date on which Sections 227 to 229 of the Code shall come into force by Ministry of Corporate Affairs notification, implementing the statutory commencement of those provisions.

Screening Committee reconstitution for anti profiteering: state panel membership fixed and notification takes effect on publication.
Reconstitution of the Screening Committee on anti profiteering supersedes the prior notification and names two officers-the Commissioner, Central Goods and Services Tax, and the Additional Commissioner of State Tax-as members; the notification takes effect from the date of publication in the official gazette.

Officer designation under Himachal Pradesh GST updated to corresponding VAT-era titles by notification; pay scales unchanged.
Notification under section 3 appoints officers previously designated under the Himachal Pradesh Value Added Tax Act, 2005 as officers with corresponding designations under the Himachal Pradesh Goods and Services Tax Act, 2017, listing each VAT-era title alongside its GST-era counterpart to effect administrative alignment; it further states that these new designations do not alter officers' pay scales.

Common Adjudicating Authority appointments enable delegated officers to adjudicate specified customs show cause notices.
The Director General appoints specified officers to act as a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, authorising them to exercise the powers and discharge duties of the originally named adjudicating authorities for adjudication of the show cause notices listed in the Table, with the appointments tied to each noticee and SCN reference.

E-way bill requirement limited to specified goods for intra state movement above prescribed value; documentation remains mandatory.
Notification restricts the intra-state e-way bill requirement by exempting most intra-state movements within Himachal Pradesh except where specified categories of goods are being moved in consignments exceeding the prescribed value; for consignments exempt from e-way bill, invoices or equivalent documents must be carried. Procedural provisions on information prior to movement, documents to be carried, verification and detention reporting under the applicable rules apply mutatis mutandis to the listed goods. The notification supersedes an earlier one and specifies its commencement date.

Value threshold introduced for taxable goods; applicability limited to goods above the specified value, changing compliance scope.
The Commissioner amends Notification No. 2/2018 by substituting the words "for all taxable goods of any value" with "value of goods exceeding fifty thousand rupees" under clause (d) sub rule (14) of Rule 138 of the Nagaland Goods and Services Tax Rules, 2017, thereby narrowing the applicability of the earlier notification to goods above the stated value threshold.

Regulatory amendment broadens eligible instruments by replacing "equity shares" with "the securities" in FPI rules.
The amendment replaces the words "equity shares" with "the securities" in a specified clause of the Foreign Portfolio Investors Regulations, thereby broadening the terminology of the eligible instruments in that provision. The regulation takes effect on publication in the Official Gazette and is promulgated as a second amendment within the ongoing sequence of amendments to the Foreign Portfolio Investors regulatory framework.

Appellate Authority for Advance Ruling constituted; two-member panel appointed and office location at Commissioner of State Tax specified.
Constitution of the Telangana State Appellate Authority for Advance Ruling is effected under subsection (1) of section 99 of the Telangana GST Act, 2017 by government notification appointing the Chief Commissioner of Hyderabad Zone and the Commissioner of State Tax as members, and directing that the committee shall function from the Office of the Commissioner of State Tax, Telangana, Hyderabad.