SEZ Authority membership amended to substitute two members by Government notification under the Special Economic Zones Act.
Amendment to the Kandla SEZ Authority replaces the entries at Sl. No. 5 and 6 in notification S.O.1864(E) to include two newly named individuals with their affiliations, updating the Authority's membership roster; a note records that those entries had previously substituted different incumbents.

Fixation of tariff values establishes updated customs valuation for specified commodities affecting import duty calculation and compliance.
The Central Board of Excise & Customs, invoking Section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1, TABLE 2 and TABLE 3 to fix tariff values in US dollars for specified imported goods. The substituted tables establish unit tariff values for edible oils (including crude and refined palm and palmolein, and crude soybean oil), brass scrap, poppy seeds, gold and silver where certain notification entries' benefits are availed, and areca nut, for customs valuation purposes.

E way bill requirement mandates pre movement electronic furnishing of goods details and unique number generation with validity, exemptions and verification.
The amendment mandates pre movement electronic furnishing of prescribed goods details in Part A of FORM GST EWB 01 on the common portal and generation of a unique e way bill number; requires furnishing of conveyance details in Part B for road movements and permits authorised transporters, e commerce operators or consignors to generate or assign e way bills; specifies validity, cancellation and extension rules, exemptions, and deemed acceptance timelines; and substitutes related rules on carriage, RFID mapping, verification, inspection reporting and substituted e way bill and invoice forms.

Notification date amendment: proviso to clause 5.1 in SROs extended to 23rd April 2018 for compliance clarity.
Corrigendum replaces in SRO 521 dated 21.12.2017 read with SRO 121 dated 05.03.2018, the figures, word and sign "15th April, 2018" in the proviso to clause 5.1 with "23rd April, 2018," as issued by the Finance Department, Civil Secretariat, Jammu.

Notification date correction: proviso to clause 5.1 of earlier SRO amended to 23rd April 2018.
Corrigendum Notification SRO 170 amends the proviso to clause 5.1 of SRO 519 (read with SRO 119) by substituting the previously notified figures, word and sign with revised figures, word and sign, thereby changing the operative date specified in that proviso.

Date amendment in SGST notification postpones the compliance deadline to a later date under the proviso.
A corrigendum substitutes the figures, word and sign "15th April, 2018" with the figures, word and sign "23rd April, 2018" in the proviso to clause 5.1 of the earlier SGST notifications, thereby changing the operative calendar reference.

Jurisdictional notification: allocation of GST officer territories by precise localities to determine which taxable persons fall under each circle.
Notification under the Jammu and Kashmir GST Act, 2017 designates territorial jurisdiction of State Tax Officers for GST functions by delineating division wise circles and assigning taxable persons and manufacturing units to each circle by precise geographic markers; it differentiates industrial estates and scale of manufacturing units and includes explicit inter circle exclusions to prevent overlapping jurisdictions.

Permanent establishment rules expanded to include shorter thresholds and service provisions, altering cross-border tax attribution.
The Government of India notifies an amending Protocol to the India-Kazakhstan tax Convention implementing revisions: expanded taxes covered and clarified definitions; updated resident criteria including place of registration; tightened permanent establishment rules with a services-based PE and reduced duration thresholds; allowance for profit apportionment for permanent establishments; strengthened associated enterprises adjustments; royalties deemed to arise where the payer is resident; expanded exchange of information and added mutual assistance in collection; and a Limitation of Benefits denying treaty access where benefits are a main purpose or the claimant is not beneficial owner.

Nomenclature change for CT Organization: new office and officer titles adopted under GST framework, effective immediately.
The notification replaces existing organizational names and officer titles by inserting "CT & GST" in place of earlier "Commercial Taxes" terminology across offices, units and ranks, and states that the change is for administrative purposes only and shall come into immediate effect.

E-way bill requirement for intra-state movement of specified goods imposes generation obligations except for intra-city movements.
E-way bill generation is required for intra-state movement of nineteen specified categories of goods when the consignment value exceeds the prescribed threshold; intra-city movement of all goods is exempt. Persons exempted from carrying an e-way bill must nonetheless carry prescribed documents such as tax invoices, delivery challans, bills of supply or bills of entry. Procedures for prior information, documents to be carried, verification, inspection and detention reporting apply mutatis mutandis to the listed goods for intra-state movement.

Startup recognition requires meeting temporal, turnover and innovation criteria, with certification and share issue approval through prescribed forms.
The notification sets eligibility for startup recognition-temporal, turnover and activity thresholds-and an online application regime requiring incorporation proof and a business write-up; recognised startups may seek tax certification from the Inter Ministerial Board via Form 1 and approval for share issue tax treatment via Form 2 with prescribed investor and corporate documentation, while authorities may request further information and revoke certificates or approvals obtained by false information.

Job worker challan rules amended to allow chained endorsements and clarify rail transport exclusions, altering GST procedural compliance.
Rule 45 permits challans for goods sent from one job worker to another to be issued by the principal or the sending job worker and allows successive job worker endorsements recording quantity and description; Rule 127 inserts "day" in a reporting clause; Rule 129(6) replaces committee allowance wording with authority discretion; Rule 133 permits referral back to the Director General of Safeguards for further investigation; Rule 134 sets quorum and majority decision rules; Rule 137's Explanation includes persons alleging failure to pass rate reductions; transport-by-rail expressions exclude leasing of parcel space.

Extension of GST notification deadline: Andhra Pradesh amends notification, substituting 31 March with 30 June.
The State, under Section 11(1) of the Andhra Pradesh Goods and Services Tax Act and on GST Council recommendation, substitutes "31st day of March, 2018" with "30th day of June, 2018" in the earlier notification G.O.Ms.No.585 (as amended), thereby extending the statutory deadline.

Extension of GSTR-1 filing deadline for small taxpayers permits delayed submission for the quarter pending official notification.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish Form GSTR-1 details of outward supplies for April-June 2018 by 31 July 2018; a further special procedure extending time for furnishing details or returns for April-June 2018 will be notified in the Official Gazette.

Special Deposit Scheme interest rate established for non government provident, superannuation and gratuity funds for the specified quarter.
The notification establishes the interest rate for deposits under the Special Deposit Scheme for Non Government Provident, Superannuation and Gratuity Funds at 7.6%, effective for the specified quarter and to be applied to deposits made under the Scheme during that period.

Requirement to furnish FORM GSTR-1: eligible small registered persons must file quarter's outward supply details by deadline.
Notifies that registered persons with aggregate turnover up to the specified threshold in the preceding or current financial year must furnish details of outward supply of goods or services or both in FORM GSTR-1 for the quarter April-June, 2018 by 31st July, 2018; the special procedure or any extension of time for furnishing returns for that period will be notified subsequently in the Official Gazette.

Amendment to Income-tax Rules specifies the Member responsible for supervision of the Foreign Tax and Tax Research division.
The Income-tax (5th Amendment) Rules, 2018 amend Rule 10VA(2) of the Income-tax Rules, 1962 by substituting the earlier designation with "the Member, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi having supervision and control over the work of Foreign Tax and Tax Research (FT&TR) Division," effective from publication in the Official Gazette.

Refund application deadline extended for specified international and diplomatic entities seeking tax refunds on inward supplies.
Specified United Nations specialised agencies, multilateral financial institutions, consulates and embassies are notified as the class entitled to claim refund of tax paid on inward supplies of goods or services, subject to prescribed conditions and restrictions. The Government, exercising powers under the Act, requires these specified persons to apply to the jurisdictional tax authority in the prescribed form and manner within an extended period from the last day of the quarter in which the supply was received, with the refund filing facility available on the common portal.

Quarterly GSTR 1 filing for small taxpayers: extended due date and special procedural rules announced under GST notification.
Notification prescribes a special procedure under the State GST Act for registered persons below a notified aggregate turnover threshold to furnish outward supply details quarterly in FORM GSTR-1, fixing an extended due date for the April-June quarter and stating that further procedural details and any extension of filing time will be published subsequently in the Official Gazette.

Extension of return filing deadline: Input Service Distributors may submit FORM GSTR-6 by the revised cutoff to avoid non-compliance.
The Commissioner of Commercial Taxes has extended the statutory filing deadline for Input Service Distributors to furnish FORM GSTR-6 for the affected return periods to a single revised cutoff, invoking powers under the state GST statute and rules and superseding an earlier departmental notification except for actions already completed before supersession.