E waybill implementation for intrastate movement now effective; earlier notification rescinded under Rule 138 authority.
The Commissioner of State Tax, under clause (d) of sub rule 14 of Rule 138 of the Meghalaya GST Rules, 2017, directs implementation of the e waybill for intrastate movement of goods with effect from 25 April 2018 and rescinds Notification No. ERTS(T)102/2017/8 dated 31.3.2018, following the recommendation of the Goods and Services Tax Council.

Advance ruling appeals procedure: standardized filing, scrutiny, hearing and order issuance under the state GST appellate framework.
The regulations set procedural rules for appeals to the Appellate Authority: definitions, Registrar powers to receive, scrutinise, register and manage appeals; detailed filing, verification and service requirements via the Common Portal and hard copy presentation; defect correction timelines and registration procedures; directions for hearings including authorisation of representatives, service and non appearance consequences; decision timelines and treatment of member disagreement; and provisions for certified copies, language of proceedings and publication of orders.

Reimbursement mechanism: SGST refunds are made by debiting Advance Entry Tax balance, subject to ledger, adjustment, and sanction.
Prescribes a mechanism whereby SGST deposited by a dealer is reimbursed/refunded by debiting the dealer's Advance Entry Tax balance as of the cut off date; the dealer must apply to the Jurisdictional Assessing Authority within a set period after filing returns, which will examine claims, maintain a ledger, adjust refunds for Input Tax Credit declared, ensure no outstanding liabilities, and forward sanction orders to the Additional Commissioner for payment to the dealer's bank account.

E-way bill exemption for low-value intra state consignments removes generation requirement for qualifying movements within the state.
E-way bill generation is exempted for movements of goods originating and terminating within Bihar where the consignment value does not exceed the prescribed threshold; the Commissioner, on the council's recommendation, rescinded the earlier notification and substituted the intra-state exemption threshold, with the substituted provision brought into force as specified in the notification.

Rescission of waiver of late fee revokes earlier waiver notification under GST Act, effective retrospectively.
The Governor, exercising powers under the relevant GST enactment and the general clauses Act, rescinds the earlier notification that had granted a waiver of late fee to registered persons for non-filing of Form GSTR-5A, subject to preservation of actions taken prior to rescission, and declares the rescission to have effect from 7th March, 2018.

Consumer Welfare Fund under GST to receive state tax receipts and be managed by a Standing Committee for grants and investments.
Amendments revise refund computation for inverted duty structures by prescribing a formula that deducts turnover-weighted Net ITC and tax payable, defines Net ITC and cross-refers Adjusted Total Turnover; establish a Consumer Welfare Fund to receive specified state tax receipts and investment income, require a Standing Committee with defined powers and procedures to administer grants, audits, recoveries and investments; and amend forms and instructions including capital goods depreciation in GST ITC-03, insertion of FORM GSTR-10 as final return on cancellation, and substitution of FORM GST DRC-07 summary of order.

Intra-state e-waybill effective date advanced via substitution of prior notification dates under Rule 138 authority.
Under clause (d) of sub rule 14 of Rule 138 of the Nagaland GST Rules, 2017, the Commissioner amends Notification 2/2018 by substituting the previously notified date expressions with earlier dates, thereby advancing the operative time frame for intra state e waybill implementation; no other provisions of the earlier notification are altered.

Appointment of Additional Commissioners of State Tax (Appeals) vested with powers under the GST Act, operative from commencement.
Appointment of Additional Commissioners of State Tax (Appeals) to perform appellate administration under the Goods and Services Tax Act, vested with powers under the Act and rules, declared effective from the commencement of the Act by the state Excise and Taxation Department as an administrative notification.

Rescission of Notification reverses an earlier administrative GST notification, subject to preservation of prior actions.
The State Tax Commissioner, acting under the delegated procedural rule and in consultation with the Chief Commissioner of Central Tax for the Zone, rescinds Notification No.46/ST-2 dated 30th March, 2018, subject to a saving that preserves things done or omitted before the rescission, and specifies the rescission's operative commencement date.

Extension of filing deadline for annual VAT returns allows fee-free filing until a specified date, then late fee applies.
Declaration extending the deadline for filing the annual return for assessment year 2016-17 under the Uttarakhand Value Added Tax Act to a later date without imposition of late fee until that date; the extension is made in public interest notwithstanding the time limit in the VAT Rules, and after the extended date late fee shall be payable as per the Act and Rules.

Exchange Rate Determination: notified conversion rates for specified foreign currencies into Indian rupees for import and export purposes.
Notification prescribing distinct rates of exchange for specified foreign currencies into Indian rupees for import and export purposes, set out in Schedule I (unit rates) and Schedule II (per one hundred units). The determination, issued under statutory authority and superseding a prior board notification for future operation, establishes the applicable conversion rates effective from the stated date for purposes of customs assessment and related transactions.

Consumer Welfare Fund governance and refund formula revised, altering grant procedures, applicant obligations and final return requirements.
The amendment replaces rule 89(5) with a formula for refunds in cases of inverted duty structure, defining Net ITC and Adjusted Total Turnover. It substitutes rule 97 to establish a Consumer Welfare Fund with prescribed deposits, a constituted Standing Committee, its powers, procedures, applicant eligibility and grant conditions, auditability and recovery mechanisms. It amends FORM GST ITC-03 to prescribe capital goods depreciation at 1/60th monthly, inserts FORM GSTR-10 specifying final-return disclosure and certification of stock and capital goods for ITC reversal, and substitutes FORM GST DRC-07 to standardize summary-of-order reporting.

Job worker challan rules: endorsement chain and issuance clarified, with safeguards, authority roles, and rail definition refined.
The amendment expands challan procedure in Rule 45 to allow issuance by the principal or the job worker when goods move between job workers and permits successive endorsements indicating quantity and description; designates an Additional Commissioner-level officer as Secretary to the Authority; inserts textual corrections in Rules 124 and 127; substitutes wording in Rule 129 to defer allowances to the Authority; authorises the Authority to refer matters back to the Director General of Safeguards for further investigation; prescribes quorum and majority decision-making with a casting vote; broadens who may allege non-passage of tax benefits; and excludes leased parcel space from "transport by rail."

Extension of notification applicability date extends the deadline for Telangana State GST rate notification and modifies commencement.
Amendment substitutes the final date in the State Tax (Rate) notification under the Telangana GST framework with a later final date, altering the temporal scope of the original notification and its prior amendment. The amendment is made on the Council's recommendation under statutory power and is deemed to have come into force from an earlier specified date, establishing the retrospective commencement of the substituted date for legal and administrative effect.

Rescission of government order withdraws prior GST notification while preserving previously completed acts and omissions under state law.
The State Government, under section 128 of the Telangana Goods and Services Tax Act, 2017, rescinds G.O.Ms No.40, Revenue (CT-II) Department, Dt. 23-02-2018; the rescission operates prospectively and expressly preserves actions done or omissions occurring before the rescission.

Consumer Welfare Fund established for GST credits with a Standing Committee to allocate grants and ensure proper utilisation.
The amendment prescribes a formula for refund on account of inverted duty structure defining "Net ITC" and "Adjusted Total Turnover"; establishes a Consumer Welfare Fund with specified crediting, a Standing Committee with powers to vet applicants, audit accounts, impose recovery and prosecution for misuse, and recommend grants and investments; and updates forms, including capital goods depreciation in ITC-03, insertion of FORM GSTR-10 for final return on cancellation, and substitution of FORM GST DRC-07 for order summaries.

Consumer Welfare Fund rules set governance, funding, grant procedures and refund formula for inverted duty GST cases.
Substitution to rule 89(5) prescribes a formula for refunds in cases of inverted duty structure: Maximum Refund Amount = (Turnover of inverted-rated supplies x Net ITC / Adjusted Total Turnover) - tax payable on such supplies, with "Net ITC" and "Adjusted Total Turnover" defined by reference to existing refund provisions; concurrently, rule 97 establishes a Consumer Welfare Fund with specified crediting, audit, Committee governance, powers over registration, inspections, audit, recovery, grant recommendations and eligible applicant categories.

Refund of input tax credit revised for inverted-duty cases; capital goods valuation, consumer welfare fund and final return form updated.
The rules substitute rule 89(5) to prescribe a formula for refund of input tax credit in inverted duty structure cases, defining "Net ITC" and retaining "Adjusted Total Turnover," establish a detailed Consumer Welfare Fund regime with auditability and a constituted Standing Committee having specified powers and procedures, amend capital goods valuation in Form GST ITC-03 to a monthly 1/60th reduction, insert Form GSTR-10 as Final Return with stock and ITC reversal requirements, and substitute FORM GST DRC-07 to standardise summary orders and demand details.

Consumer Welfare Fund rules expand governance and powers for grants, audits, eligibility, and fund utilisation procedures.
The amendment prescribes a formula for refunds on inverted duty structure with definitions of Net ITC and Adjusted Total Turnover; establishes a Consumer Welfare Fund with audit and Standing Committee governance, procedural powers, applicant eligibility and grant/investment rules; mandates capital goods valuation in ITC-03 by reducing invoice value by one-sixtieth per month; inserts FORM GSTR-10 for final return on cancellation; and substitutes FORM GST DRC-07 for standardized order summaries.

Consumer Welfare Fund rules: state tax and investment income credited, committee empowered to manage grants and utilization.
Amendments revise the refund formula for inverted duty structure, defining "Net ITC" and "Adjusted Total turnover" for refund calculation; establish a Consumer Welfare Fund with mandated credits, audit, a Standing Committee with specified powers and procedures to recommend grants and investments; and amend forms and instructions including capital goods valuation in ITC 03, insertion of FORM GSTR 10 Final Return with stock and tax reversal requirements on cancellation, and substitution of FORM GST DRC 07 for order summaries.