Acquisition of Immovable Property by Non-Residents allowed with mandatory banking-channel funding and nationality-based restrictions.
Non-Resident Indians and Overseas Citizens of India may acquire immovable property in India other than agricultural land, farm houses or plantation property provided consideration is paid only through prescribed banking channels or permitted non-resident accounts; gifting, inheritance and business related acquisitions are regulated with specific documentation, filing and nationality-based restrictions. Transfers to residents and certain transfers to NRIs/OCIs are permitted subject to compliance. Repatriation of sale proceeds is allowed where acquisition and funding complied with foreign exchange law, with limits on residential properties; transactions must be conducted through banking channels and comply with applicable taxes.

Foreign investment rules updated: automatic route expanded, government approval required for certain investing companies, and sectoral conditions tightened.
Amendments revise foreign investment rules: investing companies not registered as NBFCs and core investment companies require prior Government approval, whereas investing companies registered as NBFCs are eligible for 100% automatic route. Joint audit is mandated where a non-resident investor specifies an auditor with an international network. Sectoral adjustments include revised entry routes and conditions for civil aviation and Air India, exclusion of real estate broking from "real estate business" permitting 100% automatic investment, and modified single brand retail sourcing norms with specified initial set-off and committee review for state-of-the-art products.

Filing deadline for FORM GSTR-3B requires electronic ledger payment by the prescribed due date to discharge tax liabilities.
The Commissioner prescribes last dates for furnishing FORM GSTR-3B for April, May and June 2018 to be filed electronically through the common portal by their respective due dates, and requires that registered persons 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 corresponding last date for furnishing the return.

Extension of compliance deadline under statutory amendment: earlier deadline substituted by a later date for the cited GST notification.
The State Government, exercising its statutory power and on the Council's recommendation, amends the earlier notification by substituting the previously specified compliance deadline with a later date, effected through direct replacement of the date text in the cited notification and promulgated by authorised official order.

Challan issuance for job workers clarified; endorsements allowed and inter-job-worker transfers regulated under amended GST rules.
The Rules permit challans for goods sent from one job worker to another to be issued by the principal or the sending job worker, allow the principal's challan to be endorsed by the job worker (and for further endorsements by subsequent job workers) indicating quantity and description where goods move between job workers or return to the principal, exclude leasing of parcel space by Railways from the Chapter's rail-transport definitions, and empower the Authority to refer matters to the Director General of Safeguards for further investigation while instituting a three-member quorum and majority decision rule with a casting vote.

GST return filing deadlines set for April-June 2018; tax liabilities must be discharged via electronic ledgers by respective due dates.
The Commissioner prescribes that registered persons must furnish FORM GSTR-3B electronically through the common portal for April, May and June 2018 on or before the specified dates, and, subject to Section 49, discharge tax, interest, penalty, fee or other amounts payable by debiting the electronic cash ledger or electronic credit ledger not later than those respective last dates.

Commencement of specified GST notification provisions: appointed day set for certain notification clauses to come into force.
Appoints the first day of April, 2018 as the date from which the provisions of serial No. 2 (ii) [other than 2(ii)(7)], (iii), (iv), (v), (vi) and (vii) of notification No. F.A-3-08-2018-1-V-(33), dated 7th March 2018, shall come into force under Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017.

E-way bill procedure under GST revised with updated movement, verification, and document requirements for goods transport.
The amendment revises the Uttarakhand GST rules on TRAN-2 filing, substitutes rule 138 to set out the e-way bill procedure for movement of goods, and updates rules on documents to be carried, verification of conveyances, inspection reports and detention reporting. It also substitutes the connected forms, including EWB-01 to EWB-04 and INV-1, and amends the refund declaration in FORM GST RFD-01 and FORM GST RFD-01A.

E-way bill suspension: rule 138 requirements waived for specified goods movement within Bihar until further order.
Provisions of rule 138 requiring generation of e-way bills are suspended for movement of specified goods across the whole of Bihar, pursuant to a Commissioner notification adopting the Council's recommendation, and remain in force until further order; the suspension applies to the goods listed in the State rate notifications and associated schedules referenced in the Table.

GSTR-3B filing deadlines set; electronic filing and payment via cash or credit ledger required by notified last dates.
The notification specifies final dates for furnishing the return in FORM GSTR-3B for April, May and June 2018 to be filed electronically through the common portal. It further requires registered persons to 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 respective last date for furnishing the return.

Commencement of specified GST provisions: certain sub rules of the notification activated under state GST authority.
Under section 164 of the Bihar Goods and Services Tax Act, 2017, the Governor appoints 1st April, 2018 as the date from which the provisions of sub rules (ii) (excluding clause (7)), (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. S.O. 148 dated 7th March, 2018 shall come into force.

Challan issuance rules allow principal or job worker to issue and endorse transfers between job workers.
Amendments permit challans for goods sent from one job worker to another to be issued by either the principal or the sending job worker and to be successively endorsed by intervening job workers noting quantity and description; designate an officer not below Additional Commissioner (Directorate General of Safeguards) as Secretary to the Authority; clarify quorum and majority decision-making with Chairman's casting vote; allow the Authority to refer matters back to the Director General of Safeguards for further investigation; amend provisos and allowances language; expand standing explanations to cover alleged failures to pass on tax rate reductions or input tax credit benefits; and exclude leasing of parcel space by Railways from rail-transport expressions.

Extension of Notification Effective Date: state tax rate notification deadline extended to a later date by state government.
Amendment to State Tax (Rate) notifications substitutes the previously specified terminal date with a later terminal date, issued under the Governor's power on the Council's recommendation and enacted by the Commissioner of Commercial Taxes; the change applies to the listed parent notification and its amendment without altering rates or procedural rules.

Extension of GSTR-3B filing deadlines: specified due dates and mandatory payment via electronic cash or credit ledgers.
Extension of time for furnishing Form GSTR-3B is specified for April, May and June 2018 with last dates set in the Table. Registered persons furnishing Form GSTR-3B must discharge all liabilities shown in the return - tax, interest, penalty, fees or other amounts payable - by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the relevant last date specified.

Extension of notification applicability date: State amends tax rate notification to extend its operative deadline to a later date.
State Government amends notification No. 8/2017 State Tax (Rate) by substituting the operative deadline of 31st day of March, 2018 with 30th day of June, 2018, thereby extending the applicability period of that tax rate notification as recommended by the Council.

Extension of compliance deadline under Tamil Nadu GST notification, substituting the earlier cutoff with a later date.
The amendment, issued under executive power of the Tamil Nadu Goods and Services Tax Act, 2017, substitutes the earlier prescribed date in Notification No.II(2)/CTR/532(d-11)/2017 and its subsequent amendment Notification No.II(2)/CTR/858(a-12)/2017 with a new date, thereby extending the period of application of those notifications; the change is formalised by publication in the Tamil Nadu Government Gazette and signed by the Principal Secretary to Government.

Commencement of specified GST notification provisions from appointed date, bringing selected sub rules of rule 2 into force.
The Governor appoints the 1st day of April, 2018 as the commencement date for specified provisions of rule 2 of Notification No. SRO A-12(a)/2018: sub rules (ii) (except clause (7)), (iii), (iv), (v), (vi) and (vii), under the authority of the Tamil Nadu Goods and Services Tax Act, 2017, with reference to the notification published in the Tamil Nadu Government Gazette Extraordinary dated 7th March, 2018.

Job worker challan rules clarified to allow issuance and successive endorsement, affecting GST movement documentation and investigations.
Amendments permit challans for goods sent from one job worker to another to be issued by the principal or sending job worker and endorsed successively to record quantity and description; substitute approval language to vest certain approvals with the Authority; allow the Authority to refer safeguard reports back for further investigation for recorded reasons; establish quorum of three members and majority decision-making with a chairman's casting vote; and clarify that rail transport references exclude leasing of parcel space by railways.

E Way Bill Rules commencement: specified sub rules of rule 2 to come into force from 1st April 2018.
The State Government appoints 1st April 2018 as the date from which the provisions of sub rule (ii) (other than clause (7)), (iii), (iv), (v), (vi) and (vii) of rule 2 of the earlier notification dated 7 March 2018 shall come into force, thereby commencing specified portions of the E Way Bill Rules under the State GST framework.

Rescission of notification: State rescinds earlier GST notification under statutory power while preserving past acts.
The State Government, acting under section 128 of the Nagaland Goods and Services Tax Act, 2017 and on the Council's recommendation, rescinds Notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)/46 dated 25 January 2018, subject to a saving clause that preserves acts done or omissions made before the rescission.