Job worker challan rules expanded to allow issuance and endorsement when goods move between job workers.
Amendments permit challans when goods move from one job worker to another, allowing issuance by either the principal or the sending job worker, with endorsements by job workers recording quantity and description and further endorsements on onward transfers. Procedural changes include insertion of "day" in a performance report deadline, substitution of allowance language to vest discretion with the Authority, provision for referral to the Director General of Safeguards for further investigation on the Authority's direction, specification of quorum and majority decision-making with a casting vote for the chairman, expansion of persons who may allege non-passing of tax benefit, and an exclusion clarifying that rail parcel space leasing is not transport by rail for chapter purposes.

Exemption of integrated tax and GST compensation cess extended for imports under Advance Authorisation/EPCG schemes.
Amends Notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016 Customs to substitute the prior expiry date with a new operative date in the opening paragraphs or specified conditions, thereby extending the exemption from integrated tax and GST compensation cess on imports made under the Advance Authorisation and EPCG schemes. The amendment is made under section 25(1) of the Customs Act, 1962 and records the textual replacements in each notification.

GST rule commencement notification appoints effective date for specified Uttarakhand amendment provisions, excluding one transport e-way rule.
The Government of Uttarakhand appoints 1 April 2018 as the date from which specified provisions of the Uttarakhand GST (second amendment) Rules, 2018 come into force, excluding sub-rule (7) of Rule 138 from serial number 3. The notification is issued under section 164 of the Uttarakhand Goods and Services Tax Act, 2017 and is stated to be made in public interest.

GST rule amendments clarify job work challans, refund withholding, anti-profiteering procedure, and authority decision-making.
The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018 amend the Uttarakhand GST Rules, 2017 with immediate effect from publication, updating provisions on job work challans, refund withholding orders, anti-profiteering proceedings, quorum and voting in the Authority, complaint eligibility, and the scope of rail transportation expressions. The changes permit challans for movement between job workers to be issued or endorsed by the principal or job workers, require reasons to be recorded in refund-withholding orders, and clarify the Authority's power to direct further investigation.

GST exemption notification amendment extends the specified terminal date under the existing Uttarakhand notification framework.
Uttarakhand SGST notification further amends the earlier exemption notification by substituting the date "31st day of March, 2018" with "30th day of June, 2018". The amendment is made under the Uttarakhand Goods and Services Tax Act, 2017, read with the General Clauses Act as applicable in the State, and extends the specified terminal date in the existing notification framework.

Courier export processing enables specified MEIS shipments through designated airports using a new electronic shipping bill declaration form.
Courier export processing permits a limited MEIS exception for specified Appendix 3C goods exported through designated airports, subject to the prescribed consignment-value limit and foreign-exchange transaction condition. Eligible exports must be declared through Courier Shipping Bill-V in Form HA, which captures courier, shipment, exporter, goods, invoice, MEIS, GST and export tax details, supported by declarations of the authorised courier. References to the earlier customs house agent licensing framework are updated to the Customs Brokers Licensing Regulations, 2013.

Customs airports appointed as international courier terminals, with electronic processing applying only to the extent of automation.
Customs airports are appointed as additional international courier terminals under the Customs Act, superseding the earlier notification on the subject, subject to things done or omitted before supersession. The notification lists the airports so appointed and provides that the courier import and export electronic declaration and processing regulation applies to these terminals only to the extent of automation in clearance of imported and export goods.

Tariff value fixation sets declared customs values for specified imported commodities to guide valuation and assessment.
Central Board of Excise & Customs amends the principal customs notification to substitute TABLE-1, TABLE-2 and TABLE-3, prescribing declared tariff values in US dollars for specified imports including edible oils, brass scrap, poppy seeds, gold, silver and areca nuts for customs valuation and assessment purposes.

Coastal port appointments expand to allow iron ore pellets and crude petroleum coastal trade through designated jetties and ports.
The amendment designates the Pellet plant jetty at Shiroda as a coastal port for trade in iron ore pellets and raw materials and appoints Bhogat port as a coastal port for coastal trade in crude petroleum, substituting the provisos in the principal notification and inserting a new port entry for Maharashtra in the schedule, under powers of clause (d) of sub section (1) of section 7 of the Customs Act.

Customs administrative amendment substitutes specified commissioner entries and omits an entry under statutory authority.
The notification amends the Table of the principal customs notification by substituting the items at serial number 1 with Commissioner of Customs (Airport and General), Delhi; substituting the items at serial number 2 with Commissioner of Customs (Export), Mumbai Zone I; and omitting item (iv a) against serial number 5. The amendment alters designated commissioner listings and takes effect from the date specified in the notification.

Customs jurisdiction amendments reassign commissioner-level postings and revise territorial areas and officer designations under notification.
Amendments revise Table 1 and Table 2 of Notification No. 82/2017 Customs (N.T.) to substitute commissioner level entries, reassign Commissioner of Customs (Airport and General), Delhi, redefine officer designations and subordinate officer composition for Mumbai Zone I and Chennai areas, specify ports, airport, inland container depots, district and taluk jurisdictions, and include Continental Shelf and Exclusive Economic Zone coverage; certain items are omitted and a district listing is expanded. The notification takes effect from the commencement date stated in the instrument.

Refund filing extension for notified persons now allows longer period to apply for GST inward supply tax refunds.
Specified persons notified under the GST framework, including certain international organisations and diplomatic missions, are permitted an extended period to file applications for refund of tax paid on inward supplies. Such persons must submit refund applications to the jurisdictional tax authority in the prescribed form and manner within the extended time limit measured from the last day of the quarter in which the supply was received, subject to conditions and restrictions under the Central GST Rules.

Extension of return filing deadline for Input Service Distributor allows delayed furnishing of FORM GSTR-6 for specified months.
The Commissioner extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified, superseding an earlier State Tax notification insofar as it relates to the filing deadline, and thereby adjusts the statutory compliance window under the Sikkim GST rules.

Extension of GSTR-6 filing deadline granted for Input Service Distributors to cover prior monthly returns.
The Commissioner extends the time limit for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months of July, 2017 to April, 2018 until the 31st day of May, 2018, exercising powers under sub section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 and read with rule 65 of the Central Goods and Services Tax Rules, 2017, and superseding the prior notification of 23rd January, 2018 except as to past actions.

Time extension for GSTR-6 filing: returns for specified months permitted until the commissioner issued extended deadline under GST.
The Commissioner has extended the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July 2017 to April 2018 until the 31st day of May, 2018, superseding the earlier notification of January 2018 except as to actions taken or omitted before such supersession.

Extension of GSTR-1 filing deadlines for large taxpayers allows staggered monthly submission for specified months; subsequent return extensions to follow.
The notification extends the due dates for furnishing FORM GSTR-1 for registered persons with aggregate turnover exceeding one point five crore rupees in the preceding or current financial year, specifying revised last dates for April, May and June two thousand eighteen as set out in the Table. It further states that extensions for furnishing details or returns under subsection (2) of section 38 and subsection (1) of section 39 for April to June two thousand eighteen will be notified subsequently.

Extension of GSTR-1 filing deadline for large taxpayers grants revised due dates for outward-supply returns.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is provided for registered persons with aggregate turnover above the specified threshold, by exercise of powers under the Act on the Commissioner's recommendation, designating alternate last dates for filing GSTR-1 for the months specified; corresponding extensions for returns under sections 38 and 39 will be notified subsequently in the Official Gazette.

Extension of GSTR One filing deadlines for specified months allows certain large taxpayers additional time to furnish outward supply details.
Extension of the time limit is provided for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the specified threshold, with the Commissioner, under the statutory provisions cited, prescribing extended last dates for filing GSTR-1 for the months of April, May and June as set out in the Table; extensions for related return provisions will be notified subsequently.

Quarterly GSTR 1 filing required for small taxpayers; deadline and special procedure set with further notification.
Registered persons with an aggregate turnover of up to 1.5 crore must follow a special procedure to furnish details of outward supplies in FORM GSTR-1 for the quarter April-June, 2018 by 31st July, 2018, with related procedural measures and any extensions to be notified subsequently in the Official Gazette.

Quarterly GSTR-1 filing for eligible small taxpayers: special procedure applied and deadline set for April-June returns.
Notification prescribes a special quarterly filing regime for registered persons with aggregate turnover up to a specified threshold to furnish outward supply details in FORM GSTR-1. For the quarter April-June 2018 such persons must furnish FORM GSTR-1 by 31st July 2018, and any detailed special procedure or extension for April-June 2018 will be notified subsequently in the Official Gazette.