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.

Extension of GSTR-1 filing deadline for specified taxpayers for April-June, with later notice for related returns.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is granted for a class of registered persons with aggregate turnover above the prescribed threshold, by prescribing revised last dates for filing for the months of April, May and June 2018. The notification invokes the statutory power to extend time limits and states that extensions for furnishing returns under the related provisions will be notified subsequently in the Official Gazette.

Share certificate rules: require specified signatories, allow facsimile and digital director signatures, and impose seal and custody duties.
Every share certificate must specify the shares and amount paid up and be signed by two directors or by a director and the company secretary where appointed; where a common seal exists it must be affixed in the presence of the signatories. For an One Person Company the certificate may be signed by a director and the company secretary or any person authorised by the board. A director's signature may be a facsimile produced by mechanical means or a digital signature, but not a rubber stamp, and the director is personally responsible for permitting affixation and custody of the equipment used.

Share Certificate Signing Requirements revised: signatures by two directors or director and company secretary; seal provisions inapplicable where no seal.
Every share certificate must specify the shares and paid-up amount and be signed by two directors or by a director and the company secretary where appointed; if the company has a common seal it shall be affixed in the presence of the signatories. For an One Person Company, the certificate may be signed by a director and the company secretary where appointed, or any other person authorised by the board. Explanations clarify that where a company does not have a seal, provisions presupposing a seal are not applicable.

Basic customs duty increased on whey imports under a tariff amendment, imposing higher duty on specified HS codes.
Amendment inserts two tariff entries into Notification No. 50/2017-Customs, adding serial numbers 7A and 7B to impose a Basic Customs Duty of thirty percent on imports under HS codes 0404 10 10 (whey, concentrated, evaporated or condensed, liquid or semi-solid) and 0404 90 00 (other whey), effected under powers of section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975.

Basic customs duty increase on whey imports raises tariff level under emergency tariff power by government.
Central Government, invoking section 8A(1) of the Customs Tariff Act, directed amendment of the First Schedule to replace the column (4) duty entries for tariff items 0404 10 10, 0404 10 20, 0404 10 90 and 0404 90 00 (whey and modified whey) with a higher basic customs duty, effected by ministerial notification as an immediate action under delegated statutory power.

Anti-dumping duty on nylon fishnets imposed, prescribing per kg rates for imports from China and Bangladesh.
Imposes definitive anti-dumping duty on nylon Fishnet or Fishing Net under tariff item 5608 11 10 originating in or exported from China and Bangladesh, with specified per kilogram duty rates for listed producer/exporter and "any" categories; defines nets as nylon or blends containing fifty percent or more nylon and excludes HDPE nets. Duties are effective for five years from Gazette publication unless earlier changed, payable in Indian currency, and converted using the government notified exchange rate with the bill of entry date as the relevant date.

Interception authority to verify e-way bills authorized for designated state tax officers checking inter state consignments.
The Commissioner, State Tax empowers Additional Commissioner State Tax (Anti Evasion), Joint Commissioner (Adm.) (Anti Evasion) and all Joint Commissioners (Adm.), State Tax to authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-state movement of goods within their territorial jurisdictions.

Quarterly GSTR-1 due date set for small taxpayers; April-June returns to be filed by the notified July deadline.
Designates registered persons with aggregate turnover up to 1.5 crore as a class required to furnish details of outward supplies in FORM GSTR-1; requires that returns for supplies effected April-June 2018 be furnished by 31 July 2018 and states that any further special procedure or extension under the statutory return provisions will be notified subsequently.

Search and seizure under GST: Director, Bureau of Investigation authorised statewide for searches and inspections under Assam GST.
The Governor appoints the Director, Bureau of Investigation (Economic Offences), Assam, as an officer under the Assam GST Act, 2017 to conduct search and seizure under section 67 and inspection of goods in transit under section 68 with statewide jurisdiction; the Director shall issue written authorizations to subordinate tax officers, and the Commissioner of Taxes shall delegate required powers by separate order; the notification is effective upon publication in the official Gazette.

Gender identification added to income-tax KYC forms, now requiring applicants to indicate male, female or transgender status.
The Income-tax Rules are amended by substituting column 4 in Appendix II Form 49A and Form 49AA to add a Gender field for individual applicants with selectable options: Male, Female and Transgender, making gender indication mandatory on those identity KYC forms.

Delegation of powers: Assistant Commissioners authorised to perform proper officer functions under Maharashtra GST, subject to limits.
The Commissioner delegates to all Assistant Commissioners the functions and duties of a proper officer under specified provisions of the Maharashtra Goods and Services Tax Act, 2017 and corresponding rules listed in the Schedule, effective 1 April 2018, superseding a prior order. Delegated powers are subject to territorial jurisdiction, require authorization by the Commissioner or an empowered officer, and remain subject to conditions or restrictions the Commissioner may impose.

Delegation of Powers: Deputy Commissioners authorised to exercise specified GST powers under delegated provisions, subject to conditions.
Delegation of powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act, 2017 to all Deputy Commissioners of State Tax is made effective from 1 April 2018, assigning functions and the role of proper officer to carry out purposes under identified Act provisions and corresponding rules. The delegated powers must be exercised within territorial jurisdiction, only on authorization from the Commissioner or an empowered officer, and subject to conditions and restrictions that the Commissioner may impose.

Aggregate turnover threshold for small taxpayers extends filing deadline; quarterly GSTR-1 due later in July.
A Haryana GST notification designates registered persons below the small-taxpayer turnover threshold as subject to a special filing procedure and requires those persons to furnish outward supply details for the April-June quarter in FORM GSTR-1 by the end of July; further procedural rules or time extensions will be notified later in the Official Gazette.

Rescission of Customs notifications: specified notifications rescinded by Central Government, subject to actions taken prior being preserved.
Central Government rescinds four specified customs exemption notifications published in the Gazette, withdrawing those miscellaneous exemption notifications from the Customs tariff framework while preserving actions taken or omissions occurring before the rescission under a savings clause.

Reference substitution in customs notifications replaces provisional Finance Bill citations with corresponding Finance Act sections.
Amends four customs exemption notifications by substituting references to provisional clauses of the Finance Bill with references to enacted sections of the Finance Act, 2018 (notably replacing references to the provisional clause language with references to section 110 for three notifications and to section 112 for one notification), and by updating attendant phrasing such as "under the said clause of the Finance Bill" to "under the said section of the said Finance Act."

Rescission of central excise notifications removes specified exemptions, effective prospectively except for prior actions and omissions.
The Central Government rescinds two Gazette published central excise notifications identified in the annexed Table, exercising powers under section 5A(1) of the Central Excise Act, 1944 read with section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999, on grounds of public interest. The rescission withdraws the future operation of the specified notifications but preserves all actions done or omitted prior to rescission.

Citation update in central excise notifications replaces earlier Finance Bill references with Finance Act provision to align statutory citation.
Amendment revises five Central Excise notifications by substituting references to a provision of the Finance Bill with references to the corresponding section of the Finance Act, replacing language that invoked the provisional force of the Finance Bill and updating table entries, explanatory text and phraseology from "clause" to "section" to align statutory citations with the enacted Finance Act.

Anti-dumping duty on Phosphorus Pentoxide imports from China PR imposed as margin over landed value, effective five years.
Imposes a definitive anti-dumping duty on Phosphorus Pentoxide from China PR equal to the difference between a specified US$ reference amount per metric tonne and the per unit landed value where the landed value is lower; lists covered producers and exporters, applies to tariff item 28091000, is payable in Indian currency, effective for five years, defines landed value as the assessable value under the Customs Act excluding certain duties, and stipulates notification-based exchange rate with the bill of entry date as the relevant date.

Anti dumping duty provisional assessment rescinded after new shipper review withdrawal, restoring application of the definitive duty.
Following withdrawal of the new shipper review application by the exporter and termination of that review by the designated authority, the Central Government rescinded the notification providing provisional assessment of that exporter's imports; the earlier definitive anti dumping duty notification therefore continues to apply to all producers and exporters without change.