Customs tariff rates revised: specified exemption entries increased, amending earlier notification under Customs Act provision.
The Central Government, invoking statutory power under the Customs Act in the public interest, amends the principal notification by substituting higher tariff percentage entries in the Table: it increases the percentage entries against serial number 57 for clauses (A), (B) and (C) of item II, and substitutes higher entries against serial numbers 61 and 65, thereby altering the tariff/exemption entries in the existing notification.

Waybill issuance requirement by registered persons under Telangana GST to take effect; compliance details available on the official portal.
The Waybill requirement mandates that every registered person shall issue a waybill under the Telangana GST framework, with the obligation brought into effect from the commencement date specified by the Government; the requirement is notified by TGST Notification No. 08/2017 and taxpayers are referred to the official state tax portal for procedural details.

SEZ de-notification restores land to non-SEZ status following statutory approvals and requisite government satisfactions and local consent.
The Central Government, under the Special Economic Zones Act and rule 8 of the SEZ Rules, hereby de-notifies 5.03.54 hectares of the sector-specific IT/ITES SEZ at Perungalathur Village following the developer's proposal, Central Government approval, State Government concurrence and the Development Commissioner's recommendation, resulting in a remaining SEZ area of 10.61.56 hectares, with the de-notified parcels identified by survey numbers.

Tax rate for diesel and natural gas supplies to industrial units now subject to certified concessional treatment for manufacturing use.
Diesel oil sold by a manufacturer or importer to an industrial unit of a dealer registered under the Uttar Pradesh Goods and Services Tax Act for use in the manufacture of taxable goods, and natural gas (other than CNG) sold by a manufacturer (or manufacturer or importer where specified) to such registered industrial units, are taxable at the reduced rate when supplied against the certificate prescribed by the Commissioner; a separate provision addresses supplies to industrial units in the Taj Trapezium Area.

GST amendment updates procedural rules: inspection, seizure, recovery, auction, provisional releases and compounding procedures.
The amendment revises GST procedural rules and forms, inserts chapters on Inspection, Search and Seizure, and on Demands and Recovery, and prescribes standardized authorisations, seizure/prohibition orders, bond-based provisional release, inventory and custody requirements, electronic summaries for notices and statements, auction and attachment procedures, third-person recovery, provisional attachment and restoration, recovery through land revenue and courts, continuation of recovery after appellate orders, and a compounding regime with application, departmental report, payment conditions and withdrawal of immunity for concealment.

Competition law exemption for notified regional rural banks suspends application of anticompetitive provisions for a temporary period.
The Central Government, under clause (a) of section 54 of the Competition Act, 2002, exempts Regional Rural Banks notified under sub-section (1) of section 23A of the Regional Rural Banks Act, 1976 from the application of the provisions of sections 5 and 6 of the Competition Act, by ministerial notification in the public interest for a temporary period from the date of its publication in the Official Gazette.

Delegation to Joint Commissioners to authorize officers to check tax invoices; only Assistant Commissioner rank or higher may be authorized.
Chief Commissioner delegates to all jurisdictional Joint Commissioners (ST) the authority to authorize officers in their Divisions to exercise the checking powers relating to the issue of tax invoices; such authorizations may be granted only to officers not below the rank of Assistant Commissioner (ST), and the order is effective immediately.

Return filing requirement: GSTR-3B mandated for specified months with prescribed electronic submission deadlines under HGST rules.
The notification prescribes FORM GSTR-3B as the required monthly return for specified months, mandates electronic filing through the common portal, and fixes corresponding statutory deadlines for submission under the HGST Act and Rules, effective from the stated commencement date and issued by the Commissioner of State Tax.

Facilitation centre designation under GST rules expands local offices' roles for registration, returns and refunds.
Notification designates district Deputy Excise & Taxation offices and specified sub-offices as Facilitation Centres under the Haryana Goods and Services Tax Rules, 2017, authorising them to perform functions listed across the Composition, Registration, Accounts and Records, Return, Refund and Assessment and Audit Rules by reference to enumerated rules and sub-rules.

Rate of exchange for GST valuation set by customs for goods and accounting principles for services; export invoice and return rules updated.
The amendment revises GST rules: it prescribes customs-notified exchange rates for goods and accounting-principle rates for services for valuation; mandates specific export invoice endorsements and limited recipient/delivery/destination details; permits the Commissioner to require electronic FORM GSTR-3B filing when GSTR-1/GSTR-2 deadlines are extended and directs electronic generation of FORM GSTR-3 (Part A from GSTR-1/GSTR-2 and prior liabilities; Part B from GSTR-3B) with reconciliation and credit ledger adjustment for excess input tax credit; and updates HSN column headings in TRAN forms.

Waybill requirement for movement of non-exempt goods: online generation, verification, validity limits by distance, and cancellability.
Notification prescribes a Waybill as the mandatory, portal-generated document for movement of non-exempt goods above the specified value under section 68 and rule 138, allocates generation responsibility to supplier or recipient depending on transaction type, requires issuance of original and duplicate Waybills to accompany goods, mandates verification and retention of the original by the checking officer, limits cancellation to a short post-generation window for valid reasons, fixes distance-based validity periods, and exempts specified petroleum and allied products and alcoholic liquor from its application.

Anti-dumping duty on Opal Glassware continues, imposing country-specific ad valorem rates on imports from China and UAE.
Anti-dumping duty is imposed on Opal Glassware under tariff item 7013 originating in or exported from China PR and the UAE, with differentiated ad valorem rates applied as percentages of the CIF value of imports. CIF value is defined by reference to assessable value under the Customs Act. The duty is payable in Indian currency, effective for five years from publication unless earlier revoked, and calculations use the exchange rate specified in notifications under the Customs Act, with the relevant date being presentation of the bill of entry.

Monthly return Form ER-2: reporting obligations for export-oriented units on manufacture, clearance and CENVAT credit.
Specifies Form E.R.-2 as the mandatory monthly return for EOU/STP/EHTP/BTP units under the Central Excise and CENVAT rules, superseding the 2008 notification, and prescribes tabular schedules for reporting manufacture, clearances (exports, deemed exports, DTA), duty computations and payments, export values, duty free inputs and capital goods receipts and consumption, detailed CENVAT credit accounting, other payments with challan particulars, and accompanying instructions and definitions.

Return Forms for excise compliance specified, detailing monthly and quarterly reporting requirements and CENVAT credit particulars.
Notification prescribes Forms E.R 1 (monthly) and E.R 3 (quarterly) under rule 12 of the Central Excise Rules, 2017 and rule 11(5) of the CENVAT Credit Rules, 2017, superseding the earlier notification. The forms require Central Excise and GST registration details and detailed schedules for manufacture, clearance, assessable value, duty payable, challan and BSR particulars, account current summaries, and CENVAT credit opening, credits taken, utilizations and closing balances, with instructions on multiple rates, provisional assessment and exports under bond.

Lesser penalty framework updated to allow full reduction for first vital disclosure and tiered reductions for subsequent disclosures.
The regulations establish a tiered lesser-penalty mechanism: first applicants who make a vital disclosure backed by evidence enabling a prima-facie view, or establishing contravention where the Commission lacks sufficient evidence, may receive reduction up to one hundred percent; subsequent applicants providing "added value" evidence may receive reduced penalties, with second-in-priority applicants eligible for up to fifty percent reduction and third-or-subsequent applicants up to thirty percent. Applicants who are enterprises must name individuals involved for whom lesser penalty is sought.

Extension of filing deadline: GSTR-3 returns for July and August moved to specified September filing windows.
The Commissioner, acting under the Maharashtra Goods and Services Tax Act and on the Council's recommendation, extends the time for furnishing returns under section 39(1) for specified months: July 2017 to the period 11th-15th September 2017 and August 2017 to 26th-30th September 2017; the notification is effective from 8th August 2017 and applies to filing of FORM GSTR-3.

Extension of filing deadline for GSTR-3B permits electronic submission through the common portal by specified dates.
The Commissioner, exercising powers under the Maharashtra GST Rules and Act and on the Council's recommendation, specifies that the returns for July 2017 and August 2017 shall be furnished in FORM GSTR-3B electronically through the common portal on or before the respective dates specified in the notification; the notification comes into force from its date of issue and adjusts the statutory filing deadlines accordingly.

Extension of Time for GSTR-2: September deadlines set by Maharashtra GST notification, effective from August under statutory provision.
The Commissioner, under the proviso to sub section (2) of section 38 read with section 168 of the Maharashtra GST Act, has extended the filing period for furnishing details of inward supplies in FORM GSTR-2 for July and August to later specified windows in September, effective from 8 August 2017, thereby prescribing revised temporal limits for submission of those GSTR-2 returns.

Extension of time for GSTR-1 filing: Maharashtra permits deferred filing windows under GST Act provisions.
Extension of time limit for furnishing details of outward supplies in FORM GSTR-1 is authorised under the Maharashtra Goods and Services Tax Act, 2017 by exercise of the second proviso to sub section (1) of section 37 read with section 168. The Commissioner, on the recommendations of the Council, prescribes alternative filing windows for the specified months and declares the notification effective from the date of issuance.

State tax rate amendment updates schedule entries and tariff classifications, with corrections made effective from the prescribed retrospective date.
Corrigendum to Notification No.FTX.56/2017/15 corrects Schedule entries: S.No.59, column (2) is amended from "9" to "7, 9 or 10" and S.No.102, column (2) is amended from "2302" to "2301,2302". The corrections take effect from 27th July, 2017, thereby updating the state GST schedule tariff references.