Consumer Welfare Fund rules specify credits, committee powers, grant conditions and usage limits for consumer welfare activities.
Amendments revise refund mechanics for inverted duty structure by prescribing a formula linking maximum refund to turnover of inverted-rated supplies, Net ITC and Adjusted Total Turnover less tax payable; establish and regulate the Consumer Welfare Fund including credits, audit, a Standing Committee with defined powers and procedures for grants and monitoring; and amend form instructions for capital goods valuation, insert a Final Return form for cancellation with ITC reversal particulars, and substitute the summary-of-order form.

Anti-dumping duty on imported soda-lime glassware applies when landed value falls below specified reference value; exemptions specified.
Definitive anti-dumping duty is imposed on imports of soda-lime glassware under sub-heading 7013 from China PR and Indonesia where exported goods were found to be dumped and caused material injury, except for specified producer exemptions. The duty is the difference between a specified reference amount per unit and the per unit landed value when the latter is lower, with the Table listing producers, exporters, origin/export countries, reference amounts and units. Duty is payable in Indian currency for a five-year term; landed value and applicable exchange-rate rules are defined.

Refund for inverted duty structure formula clarified to determine refundable input tax credit against adjusted turnover.
Substitution of rule 89(5) prescribes a refund for inverted duty structure via the formula: 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. Rule 97 establishes the Consumer Welfare Fund, its sources, auditability, a Standing Committee with specified powers to regulate applicants, grants, investments and reimbursements, and limits on utilisation. Amendments also prescribe capital goods valuation for ITC-03 and insert FORM GSTR-10 and revised DRC-07.

Consumer Welfare Fund rules expand fund governance and grant conditions for consumer welfare under GST compliance.
The amendment prescribes a formula for refund under an inverted duty structure, defining Net ITC and Adjusted Total Turnover for computing the maximum refund. It establishes a Consumer Welfare Fund with specified receipts credited, auditability by the Comptroller and Auditor General, and administration by a government constituted Standing Committee vested with powers to evaluate applications, require registration and inspections, audit accounts, recover misused grants, and recommend grants, investments and reimbursements. It also revises valuation for capital goods and inserts/formalises final return and order summary forms including GSTR 10, GST ITC 03 and GST DRC 07.

Validity of e way bill notification amended under rule 138 delegated power, revising clause to prescribe a fixed expiry date.
The Commissioner of State Tax, exercising delegated power under clause (d) of the relevant sub rule of rule 138 of the Maharashtra GST Rules, substitutes clause 2 of Notification No. 15A/2018 to prescribe a fixed expiry for that notification, thereby limiting its period of operation; the adjustment is issued as Notification No. 15B/2018 State Tax and published by the Maharashtra Commissioner of State Tax.

Refund of Input Tax Credit recalibrated under inverted duty structure; Consumer Welfare Fund established with committee and safeguards.
The amendment prescribes a formula for refund of input tax credit under inverted duty structures, defining Net ITC and Adjusted Total Turnover; establishes a Consumer Welfare Fund credited with specified State tax receipts and a share of integrated tax, subject to audit and payable as ordered; creates a Standing Committee with defined composition, powers and applicant eligibility to recommend grants, investments and legal expense reimbursements; and revises forms and instructions including capital goods valuation (1/60th monthly), insertion of FORM GSTR-10 (Final Return) and substitution of FORM GST DRC-07 (order summary).

Rescission of Notification under Delhi GST Act withdraws an earlier notification while preserving prior actions before rescission.
Rescinds an earlier notification issued under the Delhi Goods and Services Tax Act by exercising powers under section 128, withdrawing Government of Delhi Notification No. 6/2018-State Tax dated 23rd February, 2018, except as respects things done or omitted before such rescission, with the rescission operative from the 7th day of March, 2018.

Rescission of state tax notification under Commissioner's delegated power takes effect, withdrawing the earlier notification.
Rescission of a prior state tax notification is effected under the Commissioner's power delegated by rule 138 sub rule (14)(d) of the Jharkhand Goods and Services Tax Rules, 2017, on the recommendations of the Council, withdrawing S.O 33 - State Tax dated 31st March 2018; the rescission is effective from 20th April, 2018.

Multi-Product Special Economic Zone re-notification consolidates prior SEZs, preserving developer rights and fiscal benefits under SEZ Act.
The Central Government, exercising powers under the SEZ Act and SEZ Rules, consolidates previously notified SEZs and re-notifies specified survey numbers in Village Kalwara and adjoining villages as a Multi-Product Special Economic Zone, preserving the developer's rights, obligations and fiscal benefits, and confirms that statutory prerequisites have been satisfied; the notification lists each survey number with area and states the total area.

E-way bill requirement for intra-state movement restored as earlier exemption notification was rescinded from 20 April 2018.
The Commissioner of State Tax, Uttarakhand, rescinded the earlier notification dispensing with the requirement of e-way bill for intra-state movement of goods in the State. Issued under rule 138 of the Uttarakhand Goods and Services Tax Rules, the notification came into force from 20 April 2018 and restored the e-way bill requirement from that date.

Rescission of e way bill notification withdraws planned intra state e way bill implementation and alters documentation obligations.
Rescission of a prior administrative notification withdrawing the planned introduction of an electronic way bill for intra state movement of goods under the State GST framework. The State Government, invoking its statutory power to rescind subordinate notifications, has revoked the earlier Finance Department notification that had proposed implementation of the e way bill regime for intra state transfers, thereby terminating the earlier instrument's operative effect.

Anti-dumping duty extension on soda ash to continue pending sunset review or until an earlier specified date.
Extension of anti-dumping duty on imports of Soda Ash from Russia and Turkey is effected by inserting a paragraph into the principal notification providing that the duty shall remain in force until conclusion of the sunset review initiated by the Designated Authority or until an earlier specified date, thereby preserving the existing anti-dumping measure during the review period without changing the substantive rate or scope.

E-Way Bill exemption for most intra-state goods, with specified commodities requiring e-way bills when consignment value exceeds threshold.
No E-Way Bill is required for intra-state movement of goods within Himachal Pradesh except that consignments of eight specified categories (iron and steel; plywood and sunmica; medicines; electrical items; edible oils; marble; furniture; timber) require an e-way bill when consignment value exceeds fifty thousand rupees. Exempted consignments must still carry invoices, bills of supply, vouchers or bills of entry. Procedural provisions on information prior to movement, carriage of documents, verification of goods and detention uploading apply mutatis mutandis to these listed goods. The notification is effective from 20 April 2018.

Extension of Tenure under section 35AC: central government renews membership of National Committee for Promotion of Social and Economic Welfare.
The Central Government, exercising its powers under the Income tax Act and corresponding Income Tax Rules, extends the tenure of the Chairman and members of the National Committee for Promotion of Social and Economic Welfare for a further six months by notification dated 17th April, 2018; the notification records that fourteen persons had been appointed earlier and that their term ended on 30th March, 2018, and it enumerates the Chairman and thirteen members by name and designation.

GST return filing extension for outward supply details under the special procedure was extended for the April-June 2018 quarter.
Registered persons with aggregate turnover up to 1.5 crore rupees were notified to follow a special procedure for furnishing outward supply details. The time for filing FORM GSTR-1 for the quarter April to June 2018 was extended up to 31 July 2018. The notification also states that any further special procedure or extension of time limit for the relevant details or return for April to June 2018 would be notified subsequently in the Official Gazette.

Refund claim filing period under section 55 extended for specified persons on inward supplies.
Specified persons entitled to refund under section 55 may file the refund application with the jurisdictional tax authority in the prescribed form and manner within eighteen months from the last date of the quarter in which the supply was received. The notification modifies the filing period for such refund claims, while the governing conditions and restrictions continue under the applicable rules.

Regulatory clearance requirement: imports of radiation-generating medical equipment now require AERB prior clearance and IS conformity.
Imports of radiation-generating medical apparatus and components under Exim Code 9022 require prior regulatory clearance from the Atomic Energy Regulatory Board and must comply with the Atomic Energy Act and Rules; diagnostic X-ray equipment must conform to IS 7620 (Pt 1).

Import policy: New HS classifications for Kabuli chana and Bengal gram designated free for import under ITC HS schedule.
Incorporation of specific Harmonized System classifications under Exim Code 0713 of ITC(HS), 2017 Schedule I establishes three new subheadings for Kabuli chana, Bengal gram (desi chana) and other chickpeas, each designated with a Free import policy, thereby updating ITC(HS) listings for customs classification and import treatment under the Foreign Trade Policy framework.

Advance Ruling Authority constituted for GST in Jharkhand to decide advance rulings under the GST framework.
Constitutes a State Authority of Advance Ruling for GST in Jharkhand, appointing two senior tax officials as members, and directing the Authority to function under the provisions of the State GST Act and specified rules governing advance rulings; the notification declares the Authority's constitution to be effective retrospectively to the commencement of the GST regime.

SEZ authority membership update: two specified individuals substituted into the SEEPZ SEZ Authority under amendment.
The Central Government amends the SEEPZ Special Economic Zone Authority membership by substituting the previous entries at serial numbers five and six with Sh. Ashish Kothari, Director, M/s Jewelex India Pvt. Ltd, and Sh. Vijay Gujarathi, Director & COO, M/s EOS Power India Ltd, thereby updating the SEEPZ SEZ Authority roster; a note records that this substitution revises an earlier substitution that had listed different individuals.