Turnover-based special procedure: small registered persons must file GSTR outward supply details by extended deadline.
Notifies registered persons below a specified aggregate turnover threshold as a class required to follow a special procedure and to furnish details of outward supply effected during April-June in FORM GSTR-1 by 31st July, 2018, with further notification to follow regarding special procedure or time limit extensions for April-June returns.

E Way Bill commencement: specified Rule two sub provisions of the GST notification come into force in April.
The Lieutenant Governor appoints 1 April 2018 as the date from which sub rules (ii) (other than clause (7)), (iii), (iv), (v), (vi) and (vii) of rule 2 of Notification No. 12/2018-State Tax (dated 28 March 2018) shall come into force, thereby bringing designated procedural components of the E Way Bill framework into effect as published in the Gazette.

E-way bill requirement mandates electronic generation and verification for high value consignments, with prescribed forms and validity rules.
The amendment mandates electronic generation of an e way bill on the common portal in FORM GST EWB 01 by the person causing movement (supplier, recipient or transporter) or by authorised agents, with generation of a unique e way bill number, consolidation into FORM GST EWB 02 where applicable, carriage requirements (physical or electronic e way bill or RFID mapping), and prescribed procedures for cancellation, assignment, validity periods and portal auto population from FORM GST INV 1.

No e-way bill requirement for intra-state goods movement, exempting internal transport from e-way obligations under GST rules.
No e-way bill shall be required for intra-state movement of goods within the State, establishing an exemption from e-way bill obligations for consignments transported wholly inside the territorial limits of the State and thereby altering compliance obligations for registered persons and transporters engaged in internal movement of goods.

Exemption under section 9(4) of Delhi GST extended to end of June, effective from late March.
Extension of exemption from payment under section 9(4) of the Delhi Goods and Services Tax Act, 2017 by substituting the date "31st day of March, 2018" with "30th day of June, 2018". The amendment, issued under section 11(1) on Council recommendation, comes into force from the 23rd day of March, 2018 and continues the specified tax treatment for the extended period.

Extension of return filing deadline for Input Service Distributor GSTR-6 returns; specified monthly returns given a single extended submission date.
The Commissioner of State Tax extended the time limit for filing returns by an Input Service Distributor in FORM GSTR-6 for the months July 2017 to April 2018, superseding an earlier notification and prescribing a single extended cut-off date for submission of those returns under the West Bengal GST statutory return-filing framework.

No e-way bill requirement for intra-state movement in Tamil Nadu continues until further orders for notified goods and values.
No e-way bill generation is mandated for intra-state movement within Tamil Nadu in respect of goods and value categories specified under the Tamil Nadu Goods and Service Tax Rules; the Commissioner of State Tax has declared this exemption and it remains effective until further orders.

Extension of GSTR-1 filing deadlines for high-turnover taxpayers, revising monthly submission timetable for specified months.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under subsection (1) of section 37 for registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year, with revised last dates prescribed for April, May and June 2018 as set out in the notification; extensions under subsection (2) of section 38 and subsection (1) of section 39 for April-June 2018 will be notified later.

Extension of filing deadline for FORM GST TRAN-2 granted under GST rules, providing additional time for transitional statement submission.
The Commissioner, exercising powers under the State GST rules and Act and on the Council's recommendation, has extended the time limit for furnishing the statement in FORM GST TRAN-2 under the procedural provision governing transitional statements, establishing a new final date for filing and altering the compliance timeline for affected taxpayers.

Extension of return filing deadline for Input Service Distributors grants additional time to file GSTR-6 returns.
The Commissioner, exercising powers under sub section (6) of section 39 read with section 168 of the Tamil Nadu GST Act, 2017 and rule 65 of the TN GST Rules, 2017, supersedes Notification No. 01/2018-State Tax and extends the time for furnishing returns by Input Service Distributors in Form GSTR-6 for the periods July 2017 to April 2018, fixing the final filing date as 31st May 2018.

Extension of GSTR-1 filing deadline allows revised monthly submission dates for specified taxpayers for April-June 2018.
Extension of time for furnishing details of outward supplies in Form GSTR-1 is notified under the State GST Act for registered persons above the prescribed turnover threshold, prescribing revised last dates for submission for April, May and June 2018; corresponding extensions for returns under sections 38(2) and 39(1) will be notified subsequently in the Official Gazette.

E-way bill exemption for intra-state movement within Delhi removes the e-way generation requirement for goods transported inside the territory.
E-way bill generation was dispensed with for any intra-state movement of goods within the National Capital Territory of Delhi, irrespective of value, by a Commissioner of State Tax direction exercising powers under clause (d) of sub-rule (14) of rule 138 of the Delhi GST Rules. The notification set an operative commencement date and was later rescinded, thereby temporarily removing the e-way bill requirement within the stated territorial scope.

Revenue recognition shifted to Ind AS 115's five step model with contract assets/liabilities and transitional rules effective April 1, 2018.
The amendment promulgates Ind AS 115, Revenue from Contracts with Customers, effective 1 April 2018, and makes consequential amendments across Ind AS 101, 103, 104, 107, 109, 112, 115 (inserted), 21 (Appendix B on foreign currency and advance consideration) and others. It establishes the five-step revenue recognition model, contract asset/liability presentation, treatment of variable consideration and significant financing components, aligns impairment and initial measurement rules (including trade receivables at transaction price and expected credit loss scope), and prescribes transition options and disclosure requirements.

Time limit for GSTR-1 extended for small taxpayers; quarterly outward supply details to be filed by end of July.
Registered persons below the small taxpayer aggregate turnover threshold must furnish details of outward supply in FORM GSTR-1 for April-June 2018 by 31 July 2018; the detailed special procedure or any extension under section 38(2) and section 39(1) for April-June 2018 will be notified later in the Official Gazette.

E-way bill compliance: mandatory pre-movement electronic reporting, carriage requirements and verification for goods transportation.
Amendments require registered persons causing movement of goods above the consignment value threshold to furnish Part A details on the common portal before movement; transporters or authorised e-commerce operators may furnish Part A on behalf of consignors. Suppliers or recipients transporting goods must furnish Part B to complete the e-way bill. The rules prescribe assignment, consolidation, cancellation, validity tied to distance and over-dimensional cargo, documentary carriage requirements including invoice or delivery challan and physical or electronic e-way bill, and provisions for RFID mapping and Invoice Reference Numbers.

Abeyance of prior e-way bill notification leaves existing e-way bills generated by deadline valid under prior rules.
Notification keeps Commercial Taxes Department notification S.O. 109 (29th June, 2017) in abeyance until further order, while preserving validity of Bihar e-way bills generated up to the prescribed cut-off for the period specified in S.O. 109; enacted under section 68 of the Bihar Goods and Services Tax Act, 2017 and effective from 1st April, 2018.

Extension of GSTR-3B filing deadlines permits electronic submission and requires tax liabilities be discharged via e-ledgers by the last date.
Notification extends the filing schedule for GSTR-3B returns for April, May and June 2018 by specifying new last dates for electronic submission through the common portal, and mandates that registered persons discharge tax liabilities, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than those specified last dates.

Disclosure of insolvency resolution costs required; resolution applicants must be identified within the prescribed timeframe.
Amendments mandate that references to company secretaries be replaced with secretarial auditors, define "expenses" to include fees to interim/resolution professionals, insolvency professional entities, retained professionals and other incidental costs, require item-wise disclosure of insolvency resolution process costs by the interim/resolution professional, and obligate the resolution professional to identify prospective resolution applicants within the prescribed timeframe from the insolvency commencement date. Multiple Forms (A-F) and related affidavits are revised to standardise claimant declarations, evidence attachments, and contact details.

Liquidation cost definition expanded and sale of corporate debtor as going concern authorised under amended liquidation regulations.
Amendments redefine liquidation cost to comprise liquidator fees (regulation 4), liquidator remuneration (regulation 7), costs incurred by the liquidator (regulation 24), and interest on interim finance for up to twelve months or until repayment from the liquidation commencement date. The amendments also replace 'company secretaries' with 'secretarial auditors' and permit sale of assets in parcels and the sale of the corporate debtor as a going concern.

E-way bill commencement: provisions of amended Uttar Pradesh GST Rules to take effect from April first.
The Governor appoints the 1st day of April, 2018 as the date from which the provisions of rule 3 (other than its sub rule as referred) and rules 4, 5, 6, 7 and 8 of the Uttar Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018 shall come into force, under the powers of sub rule (2) of rule 1 and referencing the prior notification dated March 26, 2018.