No e-way bill requirement for intra-state movement in Tripura; notification exempts e-way generation until further notice.
No e-way bill is required for intra-state movement of goods within the entire State of Tripura pursuant to a notification issued by the Chief Commissioner of State Tax under clause (d) of sub rule (14) of rule 138 of the Tripura State GST Rules, 2017; the directive is effective from the commencement date specified by the issuing authority and remains in force until further notification.

E-way bill exemption for intrastate movement: no e-way required if invoice or delivery challan accompanies the goods.
Exemption from the e-way bill requirement is granted for movements of goods that commence and terminate within Chhattisgarh, provided the consignment is accompanied by the invoice or delivery challan prescribed under the Chhattisgarh Goods and Service Tax Act, 2017. The exemption applies to any class of goods and any value and was issued under the relevant provision of the Chhattisgarh GST Rules in consultation with the Chief Commissioner of Central Taxes, specifying a limited effective period.

Extension of filing deadline for FORM GST TRAN-2; statement submission deadline extended to June 2018.
The Government of Meghalaya, under rule 117(4)(b)(iii) of the Meghalaya Goods and Services Tax Rules, 2017 read with section 168 of the Meghalaya GST Act, 2017 and on the Council's recommendation, extends the period for furnishing the statement in FORM GST TRAN-2 until the day of June, 2018.

Refund of GST entitlement for specified international and diplomatic persons, with prescribed procedure and filing timeframe via common portal.
Notification designates specialised UN agencies, multilateral financial institutions, consulates, embassies and other classes as specified persons entitled to a refund of tax on inward supplies under the State GST rules. Claims must be made to the jurisdictional tax authority in the prescribed form and manner, may be filed via the common portal, and must be submitted within eighteen months from the last day of the quarter in which the supply was received.

Extension of filing deadline for Input Service Distributor returns in FORM GSTR granted until May.
Extension of time is granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July 2017 to April 2018, the due date for those specified monthly returns being extended until May 2018; the notification supersedes the earlier State notification but does not affect actions done or omitted before that supersession.

Extension of filing deadline for FORM GSTR-1 for specified months for high-turnover registered persons; returns timeline to follow.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Meghalaya Goods and Services Tax Act, 2017 for specified months of 2018, applicable to registered persons whose aggregate turnover in the preceding or current financial year exceeds the statutory threshold; revised last dates for April, May and June 2018 are specified, and extensions for returns under sections 38 and 39 will be notified subsequently.

GSTR-1 filing extension for small taxpayers requires quarterly outward supply details under a notified special procedure by the declared deadline.
Notification directs registered persons below the specified aggregate turnover threshold to furnish FORM GSTR-1 details of outward supplies for April-June 2018 by the prescribed deadline, and states that any special procedures or extensions for monthly returns for that period will be notified subsequently in the Official Gazette.

Extension of Filing Deadline: Input Service Distributors given additional time to furnish FORM GSTR-6 for specified months.
Extends the filing deadline for Input Service Distributors to furnish returns in FORM GSTR-6 for the months July 2017 to April 2018, under the statute's provision empowering extension of return-filing timelines read with the relevant procedural rule, and supersedes an earlier notification without affecting prior actions or omissions.

Extension of GSTR-1 due dates for taxpayers with high turnover; quarterly outward-supply filing deadlines deferred for specified months.
Extension of due dates is prescribed for furnishing details of outward supplies in FORM GSTR-1 by registered persons meeting the aggregate turnover criterion, with deferred last dates for the months of April, May and June as specified in the Table. A separate extension for furnishing returns under the provisions governing return submission will be notified subsequently in the Official Gazette.

Inspection of goods in movement: designation of proper officers and supervisory subordination for enforcement functions.
Officers not below the cadre of Deputy Assistant Commissioner of State Tax are designated as proper officer for inspection of goods in movement under the rule inserted as Rule 138, and the Joint Commissioner of State Tax with jurisdiction is deemed subordinate to the Commissioner/Additional Commissioner of State Tax for exercise of these enforcement functions.

GST TRAN-2 filing extension under state tax rules extends the transitional statement deadline for prescribed compliance.
Extension of the period for furnishing the statement in FORM GST TRAN-2 under the Uttarakhand Goods and Services Tax Rules, 2017. The Commissioner State Tax, acting under rule 117(4)(b)(iii) read with section 168 and on the recommendations of the Council, extended the date for submitting the TRAN-2 statement till 30 June 2018.

E-way bill exemption for intra-state movement of goods continues until further orders.
No e-way bill is required for intra-state movement of goods within the State until further orders, and the notification takes effect from 1 April 2018.

Import of seal skin is prohibited under Chapters 41, 42 and 43 of ITC (HS) 2017 import policy.
A policy condition is inserted in Schedule-1 (Import Policy) to state that the import of seal skin, in any form, is prohibited for the ITC (HS) classifications covering Chapters 41, 42 and 43, thereby formally notifying the import policy for those chapters.

Import of second-hand goods for repair allowed free, subject to waste treatment compliance and mandatory re-export requirements.
Para 2.31(III) of the Foreign Trade Policy permits free import of second hand goods for repair, refurbishing, re conditioning or re engineering, subject to the condition that waste generated during such processes is treated in accordance with domestic laws, rules, regulations and environmental, safety and health norms, and that the imported item is re exported as prescribed by the Customs notification.

Duty Free Import Authorization timing rules revised; DFIA issuance delayed with an exception for raw sugar exports.
Amendments adjust DFIA treatment for sugar: white sugar exports under the specified SION remain eligible though DFIA issuance is deferred and such authorisations are valid for a limited import period; additionally, the general prohibition on DFIAs for inputs with pre import or Actual User conditions does not apply to raw sugar exports made before the stated cut off, creating a narrow exception.

Extension of TRAN-2 filing deadline granted under Odisha GST rules, providing taxpayers additional time to comply.
Extension of time is granted for furnishing the statement in Form GST TRAN-2 under the Odisha Goods and Services Tax framework; the Commissioner of State Tax, on the Council's recommendation and exercising rule-based powers, has extended the submission period, providing taxpayers additional time to comply with the transitional filing requirement.

Extension of GST TRAN-2 filing deadline: submission period extended by Commissioner under rule-based authority pursuant to notification.
The Commissioner, under the powers conferred by the relevant sub-rule of rule 117 and the Act and on the Council's recommendation, extends the deadline for furnishing the statement in FORM GST TRAN-2 until the 30th day of June, 2018; the notification is effective from 28th March, 2018 and is issued to allow additional time for compliance.

Quarterly GSTR-1 filing deadline set for small taxpayers to furnish April-June return by end of July.
Designates registered persons with aggregate turnover up to the specified threshold as eligible to follow a special procedure to furnish outward supply details in FORM GSTR-1, and requires such eligible persons to furnish FORM GSTR-1 for the April-June 2018 quarter by the end of July 2018; further procedural rules or extensions will be notified subsequently in the Official Gazette.

Extension of notification date under Goa GST: deadline moved to 30th June extending applicability of the earlier rate notification.
The Government of Goa amends its earlier rate notification by substituting the previously specified cutoff date of "31st day of March, 2018" with "30th day of June, 2018", extending the temporal applicability of that notification under the Goa Goods and Services Tax Act on the Council's recommendation and in the public interest.

Commencement of specified GST notification provisions appointed, bringing designated sub-rules of rule 2 into force under statutory authority.
Designates the 1st day of April, 2018 as the commencement date for sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 38/1/2017-Fin(R&C)(50), under the authority of section 164 of the Goa Goods and Services Tax Act, 2017.