Common Goods and Services Tax Portal designated for registration, payment, returns and IGST settlement; separate portal for e-way bill.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, tax payment, return filing and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing e-way bills; it supersedes the earlier notification except as to prior actions and is deemed effective from 16 January 2018, with definitions identifying the managers of each portal.

Extension of Aadhaar submission deadline: regulatory compliance timeline deferred until final judgment in ongoing Aadhaar litigation.
Central Government, under clauses (a) and (c) of sub rule (17) of rule 9 of the Prevention of Money Laundering (Maintenance of Records) Rules, 2005, extends the deadline for clients to submit Aadhaar Number and Permanent Account Number or Form 60 to reporting entities until a date to be notified following the final judgment in the Aadhaar litigation, deferring the prior submission timeline in line with an interim judicial direction.

Commencement of Part XV provisions of the Finance Act: operative commencement announced under section 209.
The Central Government, exercising the power conferred by section 209 of the Finance Act, appointed the 31st day of March, 2018 as the date on which the provisions of Part XV of Chapter VIII of the Finance Act, 2018 shall come into force by formal notification.

Commencement of Finance Act provisions: notification appoints the date for Part I of Chapter VIII to take effect.
Pursuant to the authority conferred by section 113 of the Finance Act, 2018, the Central Government, by notification dated 31 March 2018, designates the commencement date on which Part I of Chapter VIII of the Finance Act, 2018 shall come into force.

Commencement of Part XIII of Chapter VIII comes into force on 1 April 2018 under statutory commencement powers.
The Central Government, exercising powers conferred by the Act, notifies the effective date for Part XIII of Chapter VIII, thereby activating the statutory regime set out in those provisions and recording the exercise of the Act's commencement authority by the relevant department.

No E-waybill requirement for intra-state movement of goods in Meghalaya effective from April 1 until further notice.
No E-waybill shall be required for intra-state movement of goods within the State of Meghalaya; the Commissioner of State Tax, under the Meghalaya Goods and Services Tax Rules and on the recommendation of the Goods and Services Tax Council and in consultation with the Chief Commissioner of Central Tax, has notified a temporary exemption effective from the 1st of April, 2018 until a date to be notified subsequently.

E-way bill requirement eased for intra state transport; invoices or delivery challans permitted as transitional alternatives.
The notification clarifies that while e way bills are the default documentary requirement for consignments exceeding the prescribed value, the Commissioner authorizes substitution for intra state movements within Odisha by carrying either the tax invoice/bill of supply/bill of entry or a delivery challan as a transitional measure to allow stakeholders time to adopt the e way bill system.

E-waybill requirement suspended for intra-state consignments in Odisha; carry invoice, bill of supply or delivery challan instead.
Notification provides temporary exemption from generating e-waybills for intra-state transportation of consignments above the prescribed value, relieving registered persons and transporters of the e-waybill generation obligation under the relevant rule and authorising the person-in-charge of the conveyance to carry instead the tax invoice, bill of supply, bill of entry, or a delivery challan where goods are moved for reasons other than supply. The exemption is issued under the rule's proviso read with the State GST Act to allow stakeholders time to adapt.

E-way bill exemption for intra-state goods movement where invoice or delivery challan accompanies goods, simplifying compliance for transport.
E-way bill obligation is waived for movements of goods that commence and terminate within the State provided the invoice or delivery challan prescribed under the J&K GST Act accompanies the goods in transit; the notification takes effect from the stated commencement date.

E Way Bill commencement: specified rule 2 provisions, excluding clause (7) of sub rule (i), commence on 1 April 2018.
Designates 1 April 2018 as the commencement date for sub rule (i) (except clause (7)), (ii), (iii), (iv), (v) and (vi) of rule 2 of Notification No. 12/2018 State Tax, thereby bringing those specified provisions of the E Way Bill rules into force by State Tax notification published in the Government Gazette.

Challan endorsement rules permit principals and successive job workers to issue or endorse challans, clarifying transport and decision procedures.
Rule 45 permits principals or job workers to issue challans when goods move between job workers, with endorsement sequences recording quantity and description; Rule 133 allows the Authority to refer matters back to the Director General of Safeguards for further investigation with reasons recorded in writing; Rule 134 prescribes a minimum quorum of three members and majority decision-making with a chairman's casting vote; Rule 138D excludes leasing of parcel space by Railways from the definition of movement by rail.

Rescission of waiver of late fee for GSTR-5A: prior notification rescinded with saving for past acts.
The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, rescinds the earlier State Tax Notification No. 6/2018 State Tax (waiver of late fee for GSTR 5A), withdrawing that waiver, subject to a savings provision preserving actions or omissions before the rescission.

E-way bill requirement: mandatory electronic pre-transport reporting and generation for regulated goods movement nationwide.
The amendment mandates electronic furnishing of prescribed information in Part A of FORM GST EWB-01 on the common portal and generation of a unique e-way bill number before movement of specified consignments, with Part B to record conveyance details; it permits authorized transporters, e commerce operators and consignors/job workers to generate or update e way bills, allows consolidation (FORM GST EWB-02), prescribes validity and extension rules, enables RFID mapping and invoice auto population via FORM GST INV-1, and sets out verification, inspection and detention reporting procedures and specified exemptions.

Reverse charge exemption under section 9(4) MGST Act extended to 30 June 2018, amending prior notification.
The notification amends the earlier State Tax (Rate) notification by substituting the original expiry date with a later date, thereby extending the exemption from payment of tax under the reverse charge mechanism as provided by section 9(4) of the MGST Act, 2017. The amendment preserves the existing exemption terms for the extended period and is issued by the Finance Department on the Council's recommendation.

E-way bill exemption for intraterritorial movement in Lakshadweep removes requirement regardless of consignment value.
No e-way bill is required for movement of goods that commence and terminate within the Union Territory of Lakshadweep, irrespective of consignment value, pursuant to a Central Government notification issued under the Union Territory GST Act and the Central GST Act read with the Central GST Rules.

E-way bill exemption for intra Daman and Diu movements later removed by subsequent administrative rescission notification.
The Central Government notified that, irrespective of consignment value, no e-way bill shall be required where movement of goods both commences and terminates within the Union Territory of Daman and Diu, effective 1 April 2018; this notification was subsequently rescinded effective 25 May 2018.

E-way bill exemption for intra-territory movements removes requirement regardless of consignment value under central notification.
The Central Government exempted intra-Union Territory movements within Dadra and Nagar Haveli from the e-way bill requirement irrespective of consignment value, under the Union Territory GST Act, the Central GST Act and rule-based authority; the exemption commenced in early April 2018 and was subsequently rescinded in May 2018.

No e-way bill requirement for intra-Union Territory Chandigarh goods movement, suspended later by subsequent notification.
Irrespective of consignment value, no e-way bill requirement applies where movement of goods both commences and terminates within the Union Territory of Chandigarh, notified under the Union Territory GST and Central GST Acts and the Central GST Rules, effective from 1 April 2018, and later rescinded by a subsequent notification.

E-way bill exemption for intra-union territory movement: no e-way bill required when transport both originates and terminates within.
No e-way bill is required where the movement of goods both commences and terminates within the Union Territory, irrespective of consignment value, under powers conferred by the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act read with the relevant rule provision; the exemption was notified to take effect from 1 April 2018 and was later rescinded by a subsequent Union Territory Tax notification.

Commencement of specified GST provisions: appointed to come into force on the appointed date and deemed earlier effective.
Appoints 1 April 2018 as the date on which specified provisions of rule 2 of notification No. 12/2018 - sub-rule (ii) excluding clause (7), and sub-rules (iii) to (vii) - shall come into force as published in the state Gazette; and declares the notification to be deemed effective from 23 March 2018, issued under the statutory power to appoint commencement dates and recorded in the official notification.