Tariff value fixation for specified imported goods sets customs valuation standards and import duty calculation consequences.
Under Section 14(2) of the Customs Act, the CBIC substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to prescribe tariff values for specified imported goods, including several edible oils, brass scrap, poppy seeds, areca nuts (per metric tonne) and separate tariff values for gold and silver (per standard weight), establishing valuation benchmarks for customs purposes.

Special Economic Zone area expansion notified: additional land added to the Kharadi IT/ITES SEZ, increasing total SEZ area.
The Central Government, exercising powers under the Special Economic Zones Act and SEZ Rules, approved a developer proposal and notified inclusion of an additional land parcel into the sector specific IT/ITES Special Economic Zone at Kharadi, specifying the developer and survey number and revising the SEZ's total notified area.

Consumer Welfare Fund establishes governance and committee powers for administering GST-related grants and eligible consumer assistance.
The amendment prescribes a formula for maximum refund of input tax credit on inverted rated supplies by allocating Net ITC proportionately to turnover of such supplies against Adjusted Total Turnover and deducting tax payable; it defines Net ITC and Adjusted Total Turnover. It establishes a Consumer Welfare Fund to receive specified tax receipts, requires audited accounts, mandates a Standing Committee with defined composition, powers and procedures to recommend grants, investments and reimbursements, and sets eligibility criteria for applicants. It also amends forms and instructions for capital goods valuation, final return (GSTR-10) and order summary (DRC-07).

Appellate Authority for Advance Ruling constituted to hear appeals against advance rulings in the state GST regime.
The Government of Karnataka constitutes the Karnataka Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings, comprising the Principal Chief Commissioner, Bengaluru, GST & CX Zone, and the Commissioner of Commercial Taxes (Karnataka), Bengaluru, thereby defining the Authority's composition and appellate role under the state GST scheme.

TDS under GST: Drawing and Disbursing Officers and specified authorities must register as TDS Authorities before implementation.
Departments must identify Drawing and Disbursing Officers and specified government entities procuring supplies above the statutory threshold and ensure separate registration as TDS Authorities on the GSTN portal even if they are already registered taxpayers; registration itself does not authorize immediate tax deduction and the date for commencement of TDS will be intimated later.

Refund on inverted duty structure: capped ITC refund formula clarified alongside Consumer Welfare Fund and final return rules.
The amendment substitutes rule 89(5) to prescribe a capped refund formula for inverted duty structure - Maximum Refund Amount = (Turnover of inverted-rated supplies x Net ITC / Adjusted Total Turnover) - tax payable on such supplies - defining Net ITC and retaining the meaning of Adjusted Total Turnover; it mandates capital goods valuation as invoice value reduced by 1/60th per month for ITC reversal, inserts FORM GSTR-10 for final return reporting stock and tax reversal on cancellation, and substitutes rule 97 to establish a Consumer Welfare Fund with audit, Standing Committee governance, powers, applicant eligibility and grant/investment procedures.

E-way bill notification: substituted clause fixes the notification's validity period under GST procedural rule.
Amendment substitutes clause 2 of the earlier e-way bill notification issued under the Maharashtra GST Rules, replacing it to fix the notification's period of operation and thereby limiting the temporal scope of Notification No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8 as published in the Maharashtra Government Gazette.

Transitional arrangements preserve pre-change import/export rights when covered by irrevocable letters of credit, subject to registration and limits.
Where an import/export policy changes from free to restricted or otherwise regulated, transactions completed before the change remain unaffected; High Sea sales are excluded. Imports/exports on or after the change are permissible only if an Irrevocable Commercial Letter of Credit was established before the imposition, and are limited to the balance quantity, value and period in that ICLC. The ICLC must be registered with the jurisdictional Regional Authority against a computerized receipt within fifteen days of the imposition.

Import restriction on yellow peas imposes licensed imports with registration for prior shipments and recognized payment evidence.
Import policy for yellow peas is revised from free to restricted for 1 April-30 June 2018 under Policy Condition 4: a fixed import ceiling will be allocated by licence equal to the ceiling minus quantities already imported since 1 April 2018. "Already imported" includes shipments arrived by 25 April 2018 and shipments backed by Irrevocable Commercial Letters of Credit or advance payments made through banking channels before 25 April 2018; these must be registered with the jurisdictional Regional Authority.

Search and seizure powers authorised for designated enforcement officers to secure records and property relevant to fugitive economic offender proceedings.
Authorization under the Fugitive Economic Offenders Ordinance, 2018 empowers officers not below the rank of Assistant Director to search persons and seize records or property useful or relevant to proceedings under the Ordinance, limiting the delegation to locating and preserving evidence or assets pertinent to investigations and prosecutions.

E-way bill exemption limited by specified goods list and consignment-value condition for intra-state district movements.
No e-way bill is required for intra-state movement of goods within Madhya Pradesh except for specified goods listed by HSN/Chapter codes, where movement commences in one district and terminates in another and the consignment value for such goods exceeds the prescribed threshold; the notification was issued under Rule 138(14)(d) of the Madhya Pradesh GST Rules, 2017 and supersedes an earlier notification.

E-way bill exemption withdrawal requires e-way bills for intra-State movement previously exempted, reinstating generation obligation.
The Commissioner of State Tax, under clause (d) of sub-rule (14) of rule 138 of the Puducherry GST Rules, rescinds the earlier notification exempting certain intra State movements from e-way bill generation, thereby restoring the requirement to generate e-way bills for those intra-State consignments with effect from the stated effective date.

Anti-dumping duty on MEK imports from specified countries set as differential payable in Indian currency under customs rules.
Imposition of anti-dumping duty on Methyl Ethyl Ketone (MEK) imports from China PR, Japan, South Africa and Taiwan, calculated as the difference between specified reference amounts per metric tonne and the per unit landed value where the landed value is lower. The notification sets entry-specific reference amounts tied to origin/exporter/producer combinations, requires payment in Indian currency, prescribes a three-year duration unless earlier altered, and defines landed value as assessable value under the Customs Act with exchange rates taken from Government notifications for the bill of entry date.

Extension of exemption period under Kerala SGST: exemption expiry deferred to later quarter to continue tax relief.
The notification substitutes the earlier prescribed expiry date for a tax exemption with a later date, extending the exemption period by replacing "31st day of March, 2018" with "30th day of June, 2018" in the cited Kerala SGST notification; the amendment is made under the Kerala State Goods and Services Tax Act on the Council's recommendation in the public interest.

Rescission of Notification under GST Act withdraws a prior local notification, making the withdrawal operative thereafter.
The State Government, exercising powers under Section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017, rescinds the Notification of the Arunachal Pradesh Department of Tax and Excise dated 29th March 2018 (published in the Arunachal Pradesh Extra-ordinary Gazette, vide No. 120, Vol. XXV, Naharlagun); the rescission takes effect from the 25th day of April, 2018.

Consumer Welfare Fund strengthened with governance, powers, and limits for utilisation and grants under GST rules.
The amendment prescribes a formula for refund of input tax credit on inverted duty structure-linking maximum refund to turnover of inverted-rated supplies, Net ITC (excluding credits already claimed under specified sub-rules) and Adjusted Total Turnover, less tax payable on such supplies. It establishes a detailed Consumer Welfare Fund regime: sources of credit, Comptroller and Auditor General audit, a Standing Committee with defined composition, powers to vet applicants, audit accounts, recover misused grants, and recommend grants or investments; and inserts/formalises obligations and forms including ITC valuation, FORM GSTR-10 (Final Return) and FORM GST DRC-07 (order summary).

Benami informant reward: Confidential informants may receive discretionary ex gratia payments after attachment and confiscation.
Scheme sets a confidential informant reward process for specific, verifiable information about benami property furnished in Annexure A with an Informant Code; informants must assist investigations, and interim reward is linked to provisional attachment while final reward requires confiscation becoming final. A competent multi member committee grants rewards considering quality of information, assistance and risks; rewards are discretionary ex gratia, subject to ceilings, offset rules and exclusions including government servants and information not properly furnished.

Informant Reward Scheme: confidential ex-gratia payments for specific information that leads to detection and recovery of undisclosed tax liabilities.
The Income Tax Informants Reward Scheme, 2018 prescribes confidential, ex-gratia rewards for persons who submit specific information in a prescribed form that leads to detection of substantial tax evasion under the Income-tax Act, 1961 and the Black Money Act, 2015; rewards are payable in interim and final stages based on additional taxes directly attributable to the information, subject to prescribed percentage rates, ceilings, committee-based sanctioning, eligibility criteria, disqualification scenarios, confidentiality safeguards, and procedural timelines.

Designation of Special Court for speedy trial of company law offences under section 435 enables expedited criminal proceedings.
The Central Government, with concurrence of the Chief Justice of the High Court, designates the 9th Court of Additional District and Sessions Judge, Kanpur Nagar, as a Special Court under section 435(1) of the Companies Act, 2013 for speedy trial of company law offences punishable with imprisonment of two years or more.

GSTR-1 due date extension for small taxpayers: quarterly outward supplies to be filed under a notified special procedure.
Notification prescribes that registered persons with aggregate turnover up to a specified threshold shall follow a special procedure and furnish details of outward supplies in FORM GSTR-1 for the April-June quarter by the notified last date; any further special procedure or extension of time limits for furnishing returns relating to that quarter will be notified subsequently in the Official Gazette.