Eligibility for Insolvency Professional registration amended to require exam success, prescribed training, disclosures, entity criteria and CPE.
Amendments require the Limited Insolvency Examination's details be published three months before each exam and make passing that examination within twelve months, completion of a prescribed pre registration course, and completion of Board approved insolvency programmes or specified professional/management experience mandatory eligibility criteria for registration. They impose continuing professional education, restrict outsourcing of statutory duties except as permitted by the Board, expand disclosure obligations on employment, panel membership and fees to be published by insolvency professional agencies, and prescribe recognition criteria and transitional compliance deadlines for insolvency professional entities.

Information utilities amendment substitutes tribunal rules reference and adds a new part to Form A, clarifying regulatory text.
The amendment replaces the reference in regulation 42 from the National Company Law Tribunal Rules, 2016 to the National Company Law Appellate Tribunal Rules, 2016 and inserts Part II into the Annexure to Form A after item 5, modifying prescribed form content for information utilities.

E-way bill requirement expands: mandatory electronic generation, assignment and validity rules for high-value consignments and transporters.
The amendments establish a detailed electronic e-way bill regime requiring persons causing movement of goods above the prescribed consignment value to furnish Part A details on the common portal prior to movement; transporters or authorised e commerce operators may generate the e way bill on authorization. Part B carriage details must be furnished by consignor/consignee or transporter, with options for assignment and consolidation of e way bills. The e way bill yields a unique number, has distance linked validity subject to extension, may be cancelled within prescribed time limits, and certain goods and movements are expressly exempted.

Government securities issuance rules prescribe eligibility, auction processes and repayment mechanisms including call and put options.
General guidelines prescribe eligibility (residents and specified non-residents subject to FEMA/SEBI), minimum subscription, electronic application and payment procedures, forms of holding, and interest/payment processing through designated RBI offices. Issuance modes include auctions, pre-announced coupon issues, on-tap sales and conversions, with auction mechanics (uniform/multiple price, multiple bids, green shoe, non-competitive retail participation) and RBI/Government discretion on allotment. Repayment, transferability, coupon types, embedded call/put options and applicable statutory/regulatory frameworks are governed by the Government Securities Act and Specific Notifications.

GSTR-3B filing deadline: monthly returns must be filed electronically and liabilities discharged by the corresponding due dates.
The notification sets the last dates for furnishing FORM GSTR-3B for April, May and June 2018 to be filed electronically through the common portal, and requires every registered person filing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing due date.

Commencement of specified GST notification provisions appointed to come into force under section 164 as notified.
Appoints the 1st day of April, 2018 as the date from which the provisions of sub rule (ii) of rule 2 (other than clause (7)), and sub rules (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018-State Tax shall come into force, made under the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 and promulgated by Notification No. 15/2018 State Tax.

GST rules amendment clarifies job worker challan endorsements and strengthens Authority governance and investigatory referral powers.
Amendments allow challans for goods moved between job workers to be issued by the principal or the sending job worker and to be successively endorsed indicating quantity and description; designate as Secretary to the Authority an officer not below the rank of Additional Commissioner in the Directorate General of Safeguards; prescribe a quorum of members and majority decision-making with the Chairman's casting vote; permit the Authority to refer matters back to the Director General of Safeguards for further investigation where a report indicates (non-)contravention but additional inquiry is warranted; and exclude leasing of parcel space by railways from expressions concerning transport of goods by rail.

Import restrictions removed: apple imports now permitted through all ports and land borders by government notification.
The notification amends the import policy for apples under Exim code 0808 10 00 to change the policy status to Free and removes the earlier port-specific restriction, thereby permitting import of apples through all ports and land border crossings rather than only the previously listed sea ports, airports and specified land/air entry points.

Customs exemption schedule updated, substituting the tariff-rate table to redefine concessional treatment across listed headings.
Substitutes the Table in the principal exemption notification to set out tariff classifications and the corresponding rate in percentage applicable to each listed Chapter, Heading, Sub heading or Tariff item; entries pair tariff identifiers with permissive descriptions or specific product specifications, including nil rates for certain items, thereby redefining the pattern of concessional treatment under the notification.

Anti-dumping duty on veneered engineered wooden flooring to counter dumped imports and protect domestic industry.
Definitive anti-dumping duty is imposed on Veneered Engineered Wooden Flooring imported from specified countries after findings of exports below normal value and material injury; the notification prescribes specific US dollar per square metre duty rates by country of origin/export and by producer/exporter, exempts certain producers/exporters with nil duty, requires payment in Indian currency, is effective for five years unless earlier modified, and sets an exchange rate rule and product definition detailing its layered construction.

Due dates for filing FORM GSTR-3B require electronic submission and payment via electronic cash or credit ledgers by the last date.
Specifies that FORM GSTR-3B for April, May and June 2018 must be furnished electronically through the common portal by the respective last dates, and requires registered persons furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.

E-way bill requirement suspended for intra state movement within Maharashtra until further orders, covering goods of any value.
No e-way bill shall be required to be generated for intra-State movements that commence and terminate within the State of Maharashtra on or after 1 April 2018 in respect of any goods of any value; this suspension remains in force until further orders.

Return filing deadlines for FORM GSTR-3B set; tax payment must be debited from electronic ledgers by due date.
Registered persons must furnish FORM GSTR-3B electronically through the common portal by the specified last dates for the relevant months. They must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return.

E-way bill applicability paused for intra-state goods movement pending a separate official notification and further administrative direction.
The Commissioner of State Tax, after consultation with the central tax authority, notified that provisions of the e way bill rules relating to intra state movement of goods shall not be effective on the previously intended date and that applicability for intra state movements will be notified later, constituting an administrative suspension of those intra state e way bill requirements.

Full tax exemption extended to eligible hotels, subject to deposit of tax collected into the Government Treasury.
Clarification extends a 100% tax exemption under the Bihar Taxation on Luxuries in Hotels Act, 1988, as an industrial incentive, to hotels that began operations between 01.04.2011 and 30.06.2011 pursuant to transitional provisions of the Bihar Goods and Services Tax Act, 2017. Provided that tax collected during this period by such hotels from customers shall have to be deposited in the Government Treasury.

E way bill requirement: consignment information must be furnished on the common portal before movement, enabling unique e way bill generation.
Rule 138 requires pre-movement electronic furnishing of consignment information in Part A of FORM GST EWB-01 on the common portal, generating a unique e-way bill number. It allocates responsibilities among supplier, recipient, transporter, e-commerce operators and courier agencies for generation, updating Part B for conveyance details, consolidated e-way bills for multiple consignments, cancellation within 24 hours, validity linked to distance with possible extensions, deemed acceptance timelines, and a detailed list of exemptions and special provisions for principals/job workers and handicraft consignors.

Extension of filing deadline for specified commercial tax officers to a later date under Madhya Pradesh amendment.
The State Government, under powers conferred by sub section (8) of Section 20 of the Madhya Pradesh Vat Act, 2002, amends its notification of 30 December 2017 by substituting the previously specified deadline with a revised deadline for Assistant Commissioner Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer, effectuating an extension of the operative date.

E-way bill exemption for listed scheduled goods makes generation inapplicable within the notified area for a specified commencement period.
Notification exempts the generation of e-way bill requirement under rule 138 for movements of goods listed in Schedules I-VI of Notification No. F.12(56)FD/Tax/2017-Pt-I-40, as amended. The exemption applies across the whole State for such goods irrespective of their value and is effective from the notified commencement date.

GSTR-3B filing deadlines require electronic submission via the common portal and payment from e-ledgers by the due date.
Returns in FORM GSTR-3B for the months specified must be furnished electronically through the common portal on or before the prescribed last date. Registered persons shall discharge tax liabilities, including tax, interest, penalty, fees or other amounts payable under the Act, by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing the return.

GST return filing deadlines require electronic submission and discharge of tax liability via electronic ledgers by prescribed due dates.
Specifies last dates for furnishing the return in FORM GSTR-3B for April-June 2018 via the common portal and requires payment of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding due date for filing the return, subject to the Act; notification effective from 23rd March, 2018.