Extension of filing deadline for FORM GST TRAN-2 under Rule 117 granted, deadline extended to 30 June 2018.
The Commissioner, on the Council's recommendation and exercising powers under Rule 117(4)(b)(iii) read with Section 168 of the Goa GST Act, 2017, extends the period for furnishing the statement in FORM GST TRAN-2 until the 30th day of June, 2018.

E-way bill requirement for intra-state consignments deferred, with rule 138 obligations taking effect from June first.
The notification defers the intra State e-way bill requirement under rule 138 by providing that no e-way bill shall be required for movements commencing and terminating within the State until 31 May 2018; provisions of rule 138 regarding furnishing information prior to commencement and generation of e-way bills will apply from 1 June 2018, and the notification takes effect from 1 April 2018.

Return filing deadlines for FORM GSTR-3B specified; taxpayers must file returns and discharge liabilities via electronic ledgers by prescribed dates.
Specification of filing deadlines for returns in FORM GSTR-3B for April, May and June 2018 to be furnished electronically through the common portal on or before the respective last dates specified, and requirement that registered persons 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 last date for furnishing the return.

Exemption from e-way bill: intra-state movement of goods within Sikkim exempted from e-way bill requirement.
The State Government directs that an e way bill need not be generated for any intra state movement of goods within the territorial limits of Sikkim, irrespective of the value of goods, pursuant to the authority vested by the relevant provision of the Sikkim Goods and Services Tax Rules, 2017; the direction is issued by the Commercial Taxes Division and operates as a state level exemption from the e way bill generation requirement for intra state consignments.

Extension of filing deadline for GSTR-6 returns: Input Service Distributors given additional time to submit returns.
The Commissioner extends the time limit for furnishing returns by Input Service Distributors in FORM GSTR-6 for the periods July 2017 to April 2018 until 31 May 2018, issued under the statutory provision governing return filing and read with the rule on return furnishing; the notification supersedes the earlier notification of 24 January 2018 except as to actions or omissions taken before that supersession.

Extension of GSTR-1 filing deadline for specified months for large taxpayers, with revised last dates notified.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under the second proviso to sub section (1) of section 37 of the Assam GST Act for registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year; the notification prescribes revised last dates for specified months and states that corresponding extensions for returns under sections 38(2) and 39(1) will be notified subsequently in the Official Gazette.

Extension of GST notification validity postpones prior expiry and declares the amendment effective from an earlier date.
The State Government, exercising powers under section 11(1) of the Jammu and Kashmir Goods and Services Tax Act, 2017, amends SRO GST 8 by substituting "31st day of March, 2018" with "30th day of June, 2018" and declares that this amendment shall be deemed to have come into force from 23 03 2018, by notification SRO GST 038 (Rate) dated 28 03 2018.

Job worker challan rules: challans may be issued or endorsed when goods move between job workers, clarifying audit trail.
Amendments permit challans to be issued by either the principal or the job worker when goods move between job workers, with successive endorsements recording quantity and description where goods transfer between job workers or return to the principal; they also replace the Secretary provision to require an officer not below Additional Commissioner, adjust proviso text and reporting wording, allow referral for further safeguards investigation, set a three-member quorum with majority decision-making and casting vote for the Chairman, add an Explanation on pass-through benefit allegations, and exclude rail parcel leasing from "transport by rail" definitions.

Commencement date set for specified SGST rule provisions, bringing sub-rule (ii) of rule 2 into effect except listed clauses.
The State Government, exercising its statutory authority under the Jammu and Kashmir GST enactment, designates the first day of April, 2018 as the commencement date for sub rule (ii) of rule 2 of the earlier SRO notification, while expressly excluding clause (7) and clauses (iii)-(vii) of rule 2 from that effective date.

Extension of filing deadline for FORM GST TRAN-2 granted, moving the submission deadline to 30 June 2018.
The Commissioner, invoking rule-based authority read with the Act and on the Council's recommendation, extends the period for furnishing the statement in FORM GST TRAN-2 under the specified sub-clause of the procedural rule until 30 June 2018.

Appointment of Tax Officers: dual GST and VAT designations established to assist the Commissioner in tax administration.
The Lt. Governor appoints officers to discharge statutory duties under the Delhi Goods and Services Tax Act, 2017 and the Delhi Value Added Tax Act, 2004 to assist the Commissioner, effective from each officer's date of assumption of charge. Manoj Kaushik (09.03.2018) and C. Hrangthang Vunga (01.02.2018) are each designated as Goods and Service Tax Officer and Assistant Value Added Tax Officer.

Exemption from e-way bill: intra-state goods movement in Gujarat temporarily not requiring e-way bill pending GST Council timelines.
The Commissioner of State Tax, Gujarat, notified that no e-way bill is required for intra-state movement of goods throughout the State, effective from 1 April 2018, until e-way bills for intra-state movement are enforced according to timelines determined by the GST Council.

Special return procedure for small registered persons to file quarterly outward supply details by a specified deadline.
The Government notifies registered persons with aggregate turnover up to the prescribed threshold must follow a special procedure and furnish details of outward supplies effected during April-June in FORM GSTR-1 by 31st July 2018; further procedural rules or any extension of time for furnishing details or returns for April-June 2018 will be notified later in the Official Gazette.

E-way bill commencement: specified sub-rules of the notification appointed to come into force on April first.
The Lieutenant-Governor, under section 164 of the Puducherry Goods and Services Tax Act, 2017, appoints 1 April 2018 as the date on which sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of the notification issued by G.O. Ms. No. 18 dated 15 March 2018 shall come into force, as published in the Gazette of Puducherry, Extraordinary, Part I, No.31.

Challan endorsement rules enable principals or job workers to issue and endorse inter-job-worker transfers, with governance refinements.
The amendments permit either the principal or the sending job worker to issue a challan for goods moved between job workers, permit sequential endorsements recording quantity and description, insert a drafting correction in a performance-reporting clause, substitute Authority discretion for a committee allowance, allow the Authority to refer safeguard reports for further inquiry, set a three-member quorum with majority decision-making and a casting vote for the Chairman, expand complainant standing regarding failure to pass on tax benefits, and exclude leasing of parcel space by railways from rail-transport definitions.

Extension of GST notification deadline: Puducherry moves expiry of specified rate notification to end of June.
Amendment to the Puducherry GST rate notification substitutes the previously specified expiry date in G.O. Ms. No.8/2017 (as amended by No.38/2017) with a later date, thereby continuing the application of the notification's rate provisions for the extended period under the executive power conferred by the Puducherry Goods and Services Tax Act, 2017 and on the recommendation of the Council.

E-way bill exemption for intra-state movements: no e-way bill required for goods moving entirely within a state under GST.
No e-way bill is required for movement of goods that commence and terminate within Madhya Pradesh, irrespective of value; the notification, issued under clause (d) of sub rule (14) of rule 138 of the Madhya Pradesh GST Rules and superseding the earlier notification, takes effect from 1 April 2018 following consultation with the Chief Commissioner of Central Tax.

Quarterly GSTR-1 filing for taxpayers with specified turnover requires furnishing the April-June return by prescribed extended deadline.
The State Government notifies that registered persons with aggregate turnover up to the specified threshold shall furnish details of outward supplies in FORM GSTR-1 for April-June, 2018 by the extended date of 31st July, 2018, and that the detailed special procedure or any further extension for furnishing details or returns for April-June, 2018 will be notified subsequently in the Official Gazette.

Extension of filing deadline for FORM GST TRAN-2 granted, administrative notification pushes the compliance deadline forward.
The Commissioner of State Tax, under the Rajasthan GST Rules and Act provisions, has extended the deadline for furnishing the statement in FORM GST TRAN-2 to the 30th day of June, 2018, by executive notification issued on administrative recommendation and citing the enabling rule and statutory authority.

Effective date specification: corrigendum clarifies amendment of rule takes effect from publication of GST amendment rules.
Corrigendum to the English version of the Finance Department notification dated March 7, 2018: in the heading of Amendment of rule 117, replace "for the existing sub-clause (iii)" with "with effect from the date of publication of the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2018 in the Official Gazette, for the existing sub-clause (iii)", thereby specifying the amendment's operative date as the date of publication in the Official Gazette.