E way bill threshold increased; higher value consignments from outside the state by e commerce operators must carry e way bill 03 during transit.
The amendment revises value thresholds triggering e way bill obligations and requires that taxable goods valued at or above the revised threshold transported from outside Uttar Pradesh by e commerce operators or their authorised transporters, courier agents or delivery agents for delivery to a single person within Uttar Pradesh must be accompanied by the enclosed form e way bill 03 during transportation, transit and storage within the State.

SGST schedule amendments correct tariff classifications and descriptions, altering commodity codes and textual entries across schedules.
Corrigendum effects targeted amendments to SGST tariff schedules by correcting commodity codes and refining product descriptions across multiple rate schedules. It replaces specified tariff codes, expands sugar entries to include additional forms, amends spellings and item names, inserts photovoltaic cells into a schedule, updates coconut and date descriptions, adjusts cross-references to serial entries and headings, and revises optical, pen-ink and video game classifications to align schedule text with intended commodity descriptions and classifications.

Rate of exchange for GST clarifies valuation for goods and services and adjusts invoice and return reconciliation procedures.
The amendment prescribes that the rate of exchange for goods valuation follows the rate notified under the Customs Act for the time of supply, while services valuation follows rates determined under generally accepted accounting principles for the time of supply. It requires separate determination of input tax credit for central, State/Union territory and integrated tax, permits estimation of credit for inputs held in stock based on prevailing market price where invoices are absent, and mandates specified export invoice endorsements and particulars in place of certain earlier requirements.

Input Tax Credit declaration period extended; electronic FORM GST ITC submission required via common portal.
Amendments alter timelines, forms and procedures under the Puducherry GST Rules: the period in rule 3 is extended to ninety days; rule 17 allows grant of UIN after a Ministry of External Affairs recommendation and substitutes FORM GST REG-13 with expanded entity, authorised signatory, address, bank and documentary verification fields; rule 40 requires electronic declaration of eligibility for input tax credit in FORM GST ITC-01 within the prescribed period or any Commissioner-notified extension; rule 103 raises the minimum rank for Authority for Advance Ruling members to Joint Commissioner; rule 87 adds challan validity and alternative international payment routes; TRAN-1 column headings and cross-references are updated.

GST classification of tractor parts moved to reduced rate schedule, listing specific tariff items and effective on publication.
An amendment under sub-section (1) of section 9 inserts specified tractor components into Schedule III - 9%, adding serial entries 452A-452O enumerating tyres, tubes, agricultural diesel engines above a specified cylinder capacity, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling-system assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components and fuel tanks; the insertion takes effect from publication in the Official Gazette.

Refund of integrated tax on export: bond or Letter of Undertaking required, export confirmation and recovery if conditions unmet.
A new rule 96A requires a registered person exporting without payment of integrated tax to furnish a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, binds the person to pay tax and interest within specified periods if goods are not exported or payment in convertible foreign exchange is not received, mandates electronic transmission of export invoice details to Customs and provides for withdrawal and restoration of export authorisation and applicability to zero-rated supplies to SEZ developers or units.

GST classification of tractor parts expanded: specified tractor components added to concessional rate schedule effective August.
Amendment inserts specified tractor components into Schedule III of the state GST notification, listing tariff headings and descriptions for tyres, tubes, agricultural diesel engines above specified cylinder capacity, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and body components including fuel tanks, thereby subjecting these listed items to the Schedule's concessional GST treatment from the notified commencement date.

GST rate amendment adds specified tractor parts to the reduced tax schedule, applying the lower rate immediately.
The State GST notification is amended to insert new Schedule III entries listing specific tractor tyres, tubes, diesel engines above a stated cylinder capacity, hydraulic pumps, driveline and braking assemblies, radiators and cooling systems, silencers, clutch and steering assemblies, hydraulic components, and various tractor body parts and panels under the reduced tax schedule; the insertion creates new serial numbers between existing entries and takes effect immediately.

GSTR-3B filing deadlines set with conditional payment obligations and TRAN-1 filing requirements for registered taxpayers to comply promptly.
Specifies deadlines and conditions for furnishing FORM GSTR-3B for July 2017: persons entitled to input tax credit who do not file FORM GST TRAN-1 must file earlier; those opting to file TRAN-1 must compute and deposit tax in cash by the earlier date, file TRAN-1 before GSTR-3B, and pay any excess cash by the later date with interest; other registered persons file by the earlier date. All liabilities must be discharged via electronic cash or credit ledgers.

Return filing deadline for GSTR-3B set with staged compliance and cash deposit requirements for input tax credit claimants.
Notification prescribes staggered return filing deadlines for FORM GSTR-3B for July 2017 with conditions for persons entitled to input tax credit: those not filing FORM GST TRAN-1 by the TRAN-1 due date have an earlier GSTR-3B deadline; those filing TRAN-1 by that date have a later GSTR-3B deadline subject to (i) interim cash deposit of tax under Rule 87, (ii) filing TRAN-1 before GSTR-3B, and (iii) payment of any excess tax with interest. Liabilities must be discharged via electronic cash or credit ledger.

Tenure extension of Tribunal President in officiating capacity continues under statutory authority until a regular President is appointed.
Extension of tenure granted to Shri G. D. Agrawal to continue as President of the Income Tax Appellate Tribunal in an officiating capacity until a regular President is appointed, effected by the Central Government under the Income Tax Act, the Appellate Tribunal Rules, 2017 and applicable Fundamental Rules as notified by the Department of Legal Affairs.

Computation of book profits: new Form 29B mandates CA certification and detailed Ind AS adjustment schedules for tax reporting.
The rules substitute Form No.29B and amend rule 12 to include section 115JC reference; Form No.29B requires a practising chartered accountant's certificate that book profits are computed per the statute, and an Annexure with Part A (general identification and core book-profit computation including add-backs, deductions and sub-section (2A)/(2C) adjustments), Part B (detailed Ind AS-related adjustments and OCI reconciliations to be carried to Part A) and Part C (convergence transition adjustments with one-fifth annualisation) to document Ind AS transition and related disclosures.

GSTR-3B filing deadlines require specified registered persons to deposit tax, file TRAN-1 and reconcile liabilities.
The Commissioner prescribes staggered deadlines and conditions for furnishing FORM GSTR-3B for July 2017 by specified classes of registered persons, distinguishing those who will or will not file FORM GST TRAN-1 within the cut-off. Tax payable for July 2017 must be computed and, where required, deposited in cash by the earlier date; TRAN-1 must be filed before GSTR-3B; any shortfall must be paid in cash by the later date with interest. Liabilities under GSTR-3B are to be discharged via the electronic cash or credit ledger, subject to section 49.

Customs exemption for Bangladesh-origin goods brought via border haats permitted for bona fide personal consumption with specified local products allowed.
Amendment revises the exemption to apply to goods produced in Bangladesh and brought into India by an individual in reasonable quantities for bona fide personal or family consumption, subject to a daily aggregate value limit. The Table is amended to replace Sl. No. 3 with "Products of local cottage industry like gamcha, lungi, saree and any other locally produced handloom product" and Sl. No. 5 with a list including locally produced garments, melamine products, processed food items, fruit juice, toiletries, cosmetics, plastic products, aluminium products, cookeries and stationery.

GST classification: tractor parts added to Schedule III, attracting the specified reduced rate under state GST.
The Governor of Haryana, exercising powers under Section 9(1) of the Haryana GST Act, amended Notification No. 35/ST-2 to insert serial numbers 452A-452O into Schedule III - 9%, listing specific tariff headings and descriptions for various tractor parts and accessories (tyres, tubes, engines, hydraulic pumps, bumpers, brakes, gear boxes, transaxles, wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and body components), thereby classifying these goods within that GST schedule.

Input tax credit declaration requirement extended and procedural changes affect registration, payment and UIN processes.
The amendment package revises procedural timelines, filing and form requirements, payment channels and Authority membership: rule 3 extends a prescribed period from sixty to ninety days; rule 17(2) permits action after a Ministry of External Affairs recommendation; rule 40(1)(b) mandates electronic declaration in FORM GST ITC-01 to claim input tax credit within the prescribed period subject to Commissionerial extensions; rule 87 authorises specified payment routes for non-resident online suppliers and limits challan validity; rule 103 requires Joint Commissioner rank officers on the Authority for Advance Ruling; REG and TRAN form fields and headings are substituted accordingly.

GST notification amendment revises tariff description for dried leguminous vegetables and removes proposed GST nil wording.
Amendment substitutes the Schedule entry for tariff item at serial no. 45 to state "Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]", and omits the words "proposed GST Nil" from clause (vi) at serial no. 148, effecting textual changes to the notification's goods classification.

GST schedule amendments revise taxable entries for coffee, citrus fruit, beverages, residues, and road tractors.
Amends the Uttarakhand SGST rate notification by revising entries across the GST schedules. In Schedule I at 2.5%, it substitutes the entry for roasted coffee and related coffee products, inserts bran, sharps and other residues derived from cereal or leguminous processing, substitutes specified tariff figures for petroleum gas entries, and expands the vehicle-related tariff reference to include chapter 94. In Schedule II at 6%, it inserts dried citrus fruit and substitutes tariff figures for several beverage entries. In Schedule IV at 14%, it substitutes a tariff figure for one beverage entry and inserts road tractors for semi-trailers with engine capacity above 1800 cc.

Manipur GST rules amend timelines, ITC declaration, gold dore bar credit reversal, payment routes, and registration forms.
The amendment rules alter timelines and procedures: extend sixty to ninety days; allow FORM grant after Ministry of External Affairs recommendation; require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit; prescribe one-sixth/ five-sixth reversal mechanics for additional customs duty credit on imported gold dore bar; set fifteen-day validity for FORM GST PMT-06 challans; permit specified cross-border payment routes; mandate Joint Commissioner rank for Authority for Advance Ruling membership; and amend registration and TRAN-I form fields.

Anti-dumping duty on textured toughened tempered glass imposed to address dumped imports from China with specified company rates.
Definitive anti-dumping duty is imposed on Textured Toughened (Tempered) Glass (tariff item 7007 19 00) originating in or exported from China PR, with producer- and exporter-specific duty rates in United States Dollars per metric tonne set out in the Table for named Chinese producers/exporters, a rate for other Chinese suppliers, and residual rates for consignments involving China PR. The duty is levied under section 9A of the Customs Tariff Act and related rules, is effective for five years, payable in Indian currency, and uses the Government-notified exchange rate with the bill of entry date as the relevant date.