Anti dumping duty provisional assessment rescinded after new shipper review withdrawal, restoring application of the definitive duty.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review application by the exporter and termination of that review by the designated authority, the Central Government rescinded the notification providing provisional assessment of that exporter's imports; the earlier definitive anti dumping duty notification therefore continues to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.

Income-tax Rules amendment removes specified table entries, changing the regulatory text and applying prospectively to future assessments.
The Income-tax Rules amendment deletes the entries under columns (2) to (4) against serial number 10 in the table to rule 2BB(2), effecting a textual change to the rule and making the omission prospective in application from the stated commencement and assessment year.

GSTR-3B filing deadlines require electronic submission and payment of tax liabilities via cash or credit ledgers by due dates.
This notification specifies the due dates for furnishing returns in Form GSTR-3B for April, May and June 2018 and requires every registered person filing Form GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding return due date.

Export policy of edible oils liberalised: all edible oils except mustard oil permitted for export, mustard oil remains regulated.
All varieties of edible oils, except mustard oil, are made Free for export without quantitative ceilings, pack-size restrictions or other export limits until further orders. Export of mustard oil in branded consumer packs up to 5 kg is permitted subject to a Minimum Export Price of USD 900 per metric tonne. The amendment is issued under Section 3 of the Foreign Trade (Development & Regulation) Act, 1992 read with paragraph 2.01 of the Foreign Trade Policy 2015-2020 and supersedes earlier notifications relating to SI. No. 92.

Extension of Form GST TRAN-2 filing deadline under rule 117 allows submission until June 30, 2018.
The Commissioner, under the State GST Rules and the enabling statutory provision, extends the period for furnishing the statement in Form GST TRAN-2 under the specified clause of rule 117 until the thirtieth day of June 2018, thereby modifying the submission deadline for taxpayers required to file that transitional statement.

Job worker challan rules updated with endorsement procedures; authority referral, quorum and railway parcel leasing clarified under GST
Rules permit principals or job workers to issue challans when goods move between job workers, allow sequential endorsements by job workers indicating quantity and description, insert a specified "day" deadline for performance reports, substitute the Authority for the Standing Committee in certain permissions, empower the Authority to refer matters back to the Director General of Safeguards for further inquiry with reasons, set a three member quorum and majority decision rule with a casting vote for the Chairman, expand complaint standing for non pass through of tax benefits, and exclude leasing of parcel space by railways from specified rail transportation expressions.

Exchange rate determination sets specific conversion rates for foreign currencies for customs valuation, applying distinct import and export rates.
The notification prescribes conversion rates between specified foreign currencies and the Indian rupee for customs valuation, establishing separate import and export rates listed in two schedules, and superseding the prior exchange rate notification while preserving actions completed before supersession.

Reporting financial institution registration requires ITDREIN and a Designated Director to digitally sign and submit Form No.61B.
Reporting financial institutions must register to obtain an ITDREIN, nominate a Designated Director who alone may digitally sign and upload Form No. 61B statements through the Reporting Portal, and submit statements in the prescribed data structure. Correction and deletion statements must follow prescribed procedures using Data Quality Reports and utilities until defects are cleared, and institutions must document and implement information security, archival and retrieval policies for submitted data.

Statement of Financial Transactions (SFT) requires registration, ITDREIN issuance and electronic submission of Form 61A via the Reporting Portal.
Specified reporting persons must submit Form No. 61A under Section 285BA and Rule 114E using the Reporting Portal, obtain an immutable ITDREIN, and ensure statements conform to prescribed schema and digital-signature requirements. Transactions are classified by type with defined monetary thresholds; aggregation rules apply across accounts and transactions of the same nature, with specific reporting formats (Parts A-D). Correction and deletion statements are available to rectify filings; reporting entities must implement security, archival and retrieval policies and resolve Data Quality Report defects until no Reports Requiring Correction remain.

Reporting obligations under Rule 114D require online submission of Form 61 and correction or deletion filings as prescribed.
Obligation to furnish statements in Form No. 61 under Rule 114D arises for persons required to have accounts audited under section 44AB who receive Form No. 60 declarations; statements must be transmitted electronically in the prescribed schema via the Reporting Portal, following registration and generation of an ITDREIN, digitally signed by the Principal Officer, with provisions for correction, deletion, schema modifications and mandatory information security and archival procedures.

Form 60 submission: electronic or paper filing allowed with specified Aadhaar authentication and reporting obligations to authorities.
The notification prescribes that persons without PAN may submit Form No. 60 in paper or electronically using electronic verification via approved portals or specified Aadhaar Authentication methods (OTP, biometric, two factor, multi factor); electronic filing may be substituted by paper where IT issues arise. Collectors must assign unique identifiers to declarations, report particulars through Form 61 to a designated server with acknowledgement, provide for incremental reporting with declarant consent, allow inter-entity electronic transmission with consent, and maintain documented information security, archival and retrieval policies.

Job worker challan requirements clarified-principals or job workers may issue and endorse challans, with endorsement chain recognised.
Rules require inputs, semi finished goods or capital goods sent to job workers to be accompanied by a challan issued by the principal or by the job worker where goods move between job workers, with successive job workers authorised to endorse the challan noting quantity and description; the Authority may refer matters to the Director General of Safeguards for further investigation, a quorum of three members and majority decision making (with Chairman casting vote) is established, complaints may allege failure to pass on tax rate reductions or input tax credit benefits, and leasing of parcel space by Railways is excluded from railway transport definitions.

Non-levy of additional customs duty: additional duty on jute imports from Nepal need not be paid for a specified past period.
The Government, invoking section 28A of the Customs Act, 1962, directed that the additional duty under the Customs Tariff Act on jute products classified under headings 5310 and 6305 imported from Nepal during a specified past period shall not be required to be paid, in view of a general practice of non-levy of that duty.

Refund of tax on inward supplies: specified persons must apply in prescribed form to the jurisdictional tax authority.
Notification designates specified persons as eligible to claim refund of tax paid on inward supplies and requires them to apply to the jurisdictional tax authority in the prescribed form and manner, using the common portal where available, within the prescribed filing period measured from the last date of the quarter in which the supply was received; the notification is effective from 28 March 2018.

Extension for GSTR-1 filings: deadline set for eligible small registered persons to submit outward supply details.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details for April-June 2018 in FORM GSTR-1 by 31 July 2018; the special procedure or further extension relating to filing for April-June 2018 will be notified subsequently. The notification takes effect from 28 March 2018.

Intra-State supply exemption extended for goods and services received from unregistered persons under the GST notification framework.
Exemption for intra-State supplies of goods or services, or both, received by a registered person from an unregistered person was continued by amendment to the existing notification. The only operative change substituted the earlier terminal date of 31 March 2018 with 30 June 2018, extending the period for which the exemption remained in force.

Delegation of powers to Assistant Commissioners enables localized enforcement of e-way bill provisions under Maharashtra GST.
The Commissioner delegates specified powers and duties under the Maharashtra Goods and Services Tax Act, 2017 to all Assistant Commissioners of State Tax as proper officers for implementation of e-way bill and related provisions listed in the Schedule, with effect from 1 April 2018. Delegated powers must be exercised within territorial jurisdiction, subject to authorization by the Commissioner or an empowered officer, and subject to conditions and restrictions imposed by the Commissioner.

Delegation of Powers: deputy commissioners authorised to exercise specified GST enforcement and e way bill functions subject to jurisdictional limits.
The Commissioner delegates specified powers and duties under the Maharashtra Goods and Services Tax framework to all Deputy Commissioners effective 1 April 2018, covering statutory powers and corresponding procedural rules related to detention, seizure, movement control and e way bill implementation. Delegated authority must be exercised within territorial jurisdiction, only on authorization from the Commissioner or an empowered officer, and subject to conditions and restrictions imposed by the Commissioner.

Empowered Officer designation for E-way Bill implementation assigns Joint Commissioners authority under GST rules and jurisdictional conditions.
Designation of specified Joint Commissioners as Empowered Officers for purposes of section 68 read with rule 138B, authorising them to exercise powers and perform duties related to E-way Bill implementation; such powers to be exercised within their respective jurisdictions and subject to conditions or restrictions imposed by the Commissioner.

Corrigenda to Finance Act clarify assent date and correct textual errors, amending misspellings and a reference.
Corrigenda to the Finance Act, 2018 amend the published Gazette entry to change the recorded assent date from "28th March 2018" to "29th March, 2018" and correct typographical errors, replacing "amendement" with "amendment" and "marginal heading" with the intended reference "43 of 1961."