GST procedural amendments clarify job-worker challans, Authority investigatory referral, Secretary rank, quorum and rail transport scope.
Amendments clarify job-worker challan issuance and endorsement when goods move between job workers; prescribe that the Authority's Secretary be at Additional Commissioner rank; allow the Authority to refer a Director General of Safeguards' report back for further investigation with reasons; set a three-member quorum and majority decision rule with a casting vote for the Chairman; and exclude leasing of parcel space by railways from expressions denoting transport of goods by rail.

Extension of State tax rate applicability period: deadline extended to 30th June, effective from 23rd March.
The amendment substitutes the expiry date in the State Tax (Rate) notification No.8/2017, replacing the 31st day of March, 2018 with the 30th day of June, 2018 for the Jharkhand GST rate notification, and states that this substitution is deemed effective from 23rd March, 2018.

E-way bill generation requirement: pre-movement electronic data and unique e-way numbers now govern goods movement and compliance.
Amends Jharkhand GST Rules to implement an e-way bill regime effective from 7 March 2018, requiring electronic pre-movement furnishing of Part A information in FORM GST EWB-01 for consignments above the threshold, generation of a unique e-way bill number on the common portal, and updating Part B with conveyance details. It prescribes consolidation, validity and cancellation of e-way bills, authorises transporters and e-commerce operators to furnish Part A on authorisation, provides exemptions, mandates documents or RFID mapping to be carried, requires upload of inspection and detention reports (FORMS EWB-03 and EWB-04), and substitutes specified forms and declaration texts.

Filing deadlines for FORM GSTR-3B require electronic submission and payment via electronic ledgers by the prescribed due date.
Specifies monthly filing deadlines for returns in FORM GSTR-3B for April, May and June 2018 to be submitted electronically through the common portal by the prescribed last dates, and requires registered persons to discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding filing due date.

E-way bill exemption for intra-state movement removes generation requirement for goods transported within the state under administrative direction.
A state-level direction under rule 138(14)(d) of the Haryana GST Rules relieves consignors and carriers from generating e-way bills for intra-state movement of any goods within Haryana; the administrative exemption operates from the notified commencement date as a temporary compliance relaxation.

Due dates for Form GSTR-3B prescribed; returns and tax payments must be filed and discharged by monthly deadlines.
The notification prescribes filing deadlines for FORM GSTR-3B for April, May and June 2018 to be furnished electronically through the common portal on or before the specified last dates. It requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.

Amendment to notification extends operative date to 30th June, revising prior 31st March deadline under GST law.
The Governor, under powers conferred by the Haryana Goods and Services Tax Act and on Council recommendation, amends notification No. 42/ST-2 dated 30th June, 2017 by substituting the figures, letters, words and sign "31st day of March, 2018" with "30th day of June, 2018".

E-Way Bill Rules commencement set; specified HGST rules activated from the notified commencement date under state notification.
The State, exercising statutory notification authority, appoints the commencement date for specified E-Way Bill Rules under the HGST framework: rule 3 (except clause (7)) and rules 4, 5, 6, 7 and 8 of the departmental notification are declared to come into force from the notified date, thereby bringing those procedural provisions of the E Way Bill regime into effect.

Job worker challan endorsements clarified, allowing serial endorsements and principal-issued challans with referral and majority decision rule.
Rule 45 permits principals or job workers to issue challans when goods move between job workers, with principal-issued challans and subsequent job worker transfers requiring endorsement that records quantity and description. The Authority may refer back a Director General of Safeguards report for further investigation if it records reasons for doing so. Decision-making requires at least three members for quorum and resolves differences by majority, the Chairman having a casting vote; an Explanation excludes leasing of parcel space by Railways from "transport by rail" definitions.

E-Way Bill suspension: temporary exemption for intra-state movement of goods within Punjab, with optional generation permitted.
A temporary suspension exempts intra-State movement of goods within Punjab from mandatory e-Way Bill generation for a short specified period beginning in April 2018, provided goods do not cross the State boundary; suppliers may nonetheless optionally generate e-Way Bills during this period.

Extension of deadline for FORM GST TRAN-2 filings granted, preserving eligibility to submit transitional statement.
The Commissioner of State Tax, under powers conferred by the Puducherry Goods and Services Tax Rules and section 168 of the Act and on the Council's recommendation, has extended the period for furnishing the FORM GST TRAN-2 statement required under sub-clause (iii) of clause (b) of sub-rule (4) of rule 117, thereby setting a new final date for filing the transitional statement.

E-way bill exemption for intra-state movement: no e-way bill required within the State until further notice.
No e-way bill is required for intra-state transport of goods within the State under the State GST Rules, by a notification exercising delegated rule-making power; the exemption removes the e-way bill generation obligation for all intra-state consignments within the jurisdiction until further notification, while other GST compliance and record-keeping duties remain unaffected.

No e-way bill required for intra-state movement of goods within the state until further notification.
No e-way bill is required for intra-state movement of goods within the entire State until further notification, by exercise of powers under the State GST rules governing e-way bills, effective from the first day of April, 2018.

E-way bill commencement: specified Rule two sub-rules notified to come into force under APGST power.
The Government, under Section 164 of the Andhra Pradesh GST Act, has appointed a commencement date to bring into force specified parts of Rule 2 of G.O.Ms No.138: sub-rule (ii) excluding clause (7), and sub-rules (iii), (iv), (v), (vi) and (vii), thereby activating those provisions relating to e-way bills.

Exemption from e-way bill generation for intra-State movement of goods within Puducherry, removing requirement under local GST rules.
Notification exempts the requirement to generate an e-way bill for intra-State movement of goods within the territorial limits of the Union territory of Puducherry; the Commissioner of State Tax, exercising powers under the Puducherry Goods and Services Tax Rules, has specified that an e-way bill is not required to be generated for any value of such goods, with the exemption coming into force on the stated date of commencement.

GSTR-3B filing mandated with specified monthly deadlines and payment via electronic cash or credit ledger under section 49.
Mandates furnishing of FORM GSTR-3B returns electronically through the common portal for the specified months with each monthly return to be filed on or before the corresponding last date specified in the notification. Payment of tax, interest, penalty, fees or any other amount in respect of liabilities declared in FORM GSTR-3B must be discharged, subject to section 49 of the Act, by debiting the electronic cash ledger or electronic credit ledger as applicable, not later than the last date for filing the relevant return.

Special procedure for small registered persons to furnish quarterly outward supply details in FORM GSTR-1 by notified deadline.
Under section 148 of the Tripura State Goods and Services Tax Act, 2017, registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year are required to follow a special procedure and shall furnish details of outward supply of goods or services or both effected during the quarter April to June, 2018, in FORM GSTR-1 by the 31st day of July, 2018.

Extension of filing deadline for Input Service Distributor returns under GST; affected months allowed additional time to file.
The Commissioner of State Tax extended the time limit for Input Service Distributors to furnish returns in FORM GSTR-6 for the months July 2017 to April 2018, under subsection (4) of Section 39 read with Rule 65, and superseded the earlier January 2018 notification while preserving prior actions.

GSTR-1 filing deadline extended for high-turnover registered persons under GST framework; revised monthly due dates announced.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is granted for registered persons with aggregate turnover above the specified threshold for April-June 2018, with revised last dates for each month prescribed by the Commissioner under the GST Act; extensions for related return obligations will be notified subsequently.

No E-way Bill for intra-State movement: rule suspends generation where movement begins and ends within the State, effective now.
No E-way Bill may be generated for intra-State movement of goods that both commence and terminate within the State on or before the 31st day of May, 2018; the Commissioner, exercising powers under rule 138(14)(d) read with section 168 and after consultation with the Chief Commissioner of Central Tax, notifies that this prohibition is effective from the 1st day of April, 2018.