Extension of Notification Deadline: statutory GST notification deadline postponed to a later date by government amendment.
The Finance Department amends an earlier GST notification by substituting the previously specified deadline with a later date, exercising executive power under the Nagaland Goods and Services Tax Act and acting on the Council's recommendation and on grounds of public interest; the amendment effects a textual replacement of the earlier date with the newly prescribed date in the cited notification.

E Way Bill Rules commencement: specified provisions of the Rajasthan amendment notified to commence on appointed date.
The State Government appoints the 1st day of April, 2018 as the date on which rule 4 (except clause (7)) and rules 5, 6, 7, 8 and 9 of the Rajasthan Goods and Service Tax (Second Amendment) Rules, 2018 shall come into force, made under sub rule (2) of rule 1 of the Amendment Rules as notified on 7 March 2018 and by virtue of the Rajasthan Goods and Services Tax Act, 2017.

Job-worker challan rules permit issuance and endorsement between principals and successive job-workers, clarifying transit documentation and liability.
The Rules permit challans to be issued by the principal or by a job-worker sending goods to another job-worker, with job-workers allowed to endorse challans sequentially recording quantity and description; they exclude parcel-space leasing by railways from certain rail transport expressions. The Secretary to the Authority must be at least an Additional Commissioner; the Authority can refer matters to the Director General of Safeguards for further investigation; quorum requires three members and decisions follow majority with a casting vote for the Chairman.

Extension of tax exemption under section 9(4) RGST Act extends deadline for payment obligation under prior notification.
Amendment substitutes the terminal date in the earlier notification exempting payment of tax under section 9(4) of the Rajasthan Goods and Services Tax Act, 2017; the State Government, exercising powers under sub section (1) of section 11 and on Council recommendation, replaces the prior cut off date in notification F.12(56)FD/Tax/2017-Pt-1-46 to extend the temporal scope of that exemption.

Job worker challan rules clarified allowing issuance and successive endorsements when goods move between job workers.
The Third Amendment clarifies job worker challan procedures permitting issuance by the principal or sending job worker and endorsements by successive job workers, substitutes rule 125 to require the Secretary to the Authority be an officer not below Additional Commissioner (DG of Safeguards), revises quorum and majority decision rules requiring three members with the Chairman's casting vote, authorises referral to the Director General of Safeguards for further investigation, adjusts drafting in provisos, expands a definition to exclude leasing of railway parcel space, and fixes commencement on publication.

Form GSTR-3B filing deadline: monthly returns must be submitted electronically and tax liabilities discharged via electronic ledgers.
Specification of last dates for filing returns in FORM GSTR-3B for April, May and June 2018 requires electronic submission through the common portal by the notified monthly deadlines. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing the return.

E way bill rules commencement appointed; specified sub rules of rule two and related notification brought into force.
The State Government appoints a commencement date for specified provisions of the E Way Bill notification: sub rules (ii) other than clause (7), sub rule (ii) of rule 2 except clause (7), and sub rules (iii)-(vii) of rule 2 of the notification published on 21 March 2018 are to come into force from the appointed date, effectuated by a Finance Department notification in the State Gazette.

Company name reservation via RUN form now required through MCA web service with 15 day resubmission window.
Reservation of name must be made via the MCA web service using the RUN form with the fee specified by the Companies (Registration offices and fees) Rules, 2014; the Central Registration Centre may approve or reject applications after permitting resubmission within fifteen days to rectify defects, and the annexure replaces the RUN form to reflect electronic filing.

Job worker challans now permit chained endorsements for goods moved between successive job workers, clarifying challan responsibility.
Rules amend procedures and definitions: challans for goods moved between job workers may be issued by the principal and endorsed by successive job workers indicating quantity and description; rule 129(6) replaces "Standing Committee" with the Authority; rule 133 allows the Director General of Safeguards to be directed to undertake further investigations by the Authority for recorded reasons; rule 134 provides that three members constitute a quorum, decisions are by majority and the chairman has a casting vote; rule 137's Explanation expands standing to any person alleging non-passing of tax benefits; railway transport expressions exclude leased parcel space (effective 1 April 2018).

Extension of tax notification validity to a later date, altering expiry of specified State Tax rate notification.
Operative amendment substitutes the original expiry date in the State Tax (Rate) notification with a later date, extending the effective period of the specified State Tax rate schedule; the change is effected under the Governor's power on the Council's recommendation and does not alter other provisions of the cited notification.

Last date for filing of FORM GSTR-3B: returns must be filed electronically and tax discharged via e ledgers by deadline.
The notification prescribes last dates for electronic submission of the return in FORM GSTR-3B for April, May and June 2018 and requires every registered person filing that return to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date specified for filing.

Commencement of E Way Bill Rules: specified sub rules of rule 2 appointed to commence on the notified date.
The Government of Meghalaya, under section 164 of the Meghalaya Goods and Services Tax Act, 2017, appoints 1st April, 2018 as the date from which specified provisions of rule 2 of Notification No. 12/2018 State Tax (issued 7th March, 2018 vide No. ERTS(T)79/2017/516) shall come into force, namely sub rule (ii) of rule 2 other than clause (7) and sub rules (iii), (iv), (v), (vi) and (vii) of rule 2.

GST procedural amendments clarify job-worker challan endorsements and Authority decision-making, and exclude parcel leasing from rail transport.
The amendment permits challans for goods moved between job workers to be issued by the principal or the sending job worker, with sequential endorsements recording quantity and description. It designates an officer not below Additional Commissioner as Secretary to the Authority, allows referrals to the Director General of Safeguards for further investigation, clarifies quorum and majority decision rules for the Authority, and excludes leasing of parcel space by railways from the Chapter's rail transport definition.

Extension of notification deadline under Meghalaya GST: the specified applicability period has been extended by government order.
The amendment replaces the terminal date in Notification No. ERTS(T)65/2017/8 (and its prior amendment) by substituting the earlier specified last day with a later specified last day, thereby extending the period during which the notification's provisions remain in force; the Government relied on its powers under sub-section (1) of section 11 of the Meghalaya Goods and Services Tax Act, 2017 and the recommendation of the Council.

GSTR-3B filing deadlines require electronic return submission and discharge of tax liabilities by prescribed last dates.
Registered persons must electronically furnish FORM GSTR-3B for April, May and June 2018 by the prescribed last dates and discharge tax, interest, penalty, fees or any other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than those corresponding last dates for filing the return.

Exemption extension under Odisha GST: applies to all registered persons until end of June 2018.
Amendment extending an existing Odisha GST exemption so that the exemption applies to all registered persons until the 30th day of June, 2018, effected under Section 11 of the Odisha Goods and Services Tax Act, 2017 on the recommendation of the GST Council and by amendment to prior Finance Department notifications.

Commencement of GST amendment rules appointed, bringing specified Odisha GST amendment provisions into force from notified date.
The State Government, under sub rule (3) of rule 1 and on the Goods and Services Tax Council's recommendation, appoints the 1st day of April, 2018 as the date on which rule 3 (other than clause (7)) and rules 4, 5, 6, 7 and 8 of the Odisha GST (Second Amendment) Rules, 2018 shall come into force by Finance Department notification S.R.O. No. 106/2018.

GST rule amendments clarify job worker challan endorsements and strengthen Authority referral, quorum, and definition rules.
Amendments to the Odisha GST Rules permit challans for goods sent between job workers to be issued by the principal or the sending job worker and endorsed successively, insert a performance report deadline word, substitute allowance wording to be by the Authority, allow the Authority to refer matters back for further investigation, establish quorum and majority decision rules with casting vote, broaden persons who may allege failure to pass tax benefit, and exclude leasing of parcel space from rail transport definitions.

IGST exemption under EOU scheme extended to continue integrated tax and compensation cess relief by amendment to Foreign Trade Policy
Extension of the IGST and compensation cess exemption under the EOU scheme by amendment to Para 6.01(d)(ii) of the Foreign Trade Policy, 2015-20, to continue exemption from Integrated Tax and Compensation Cess for Export Oriented Units until 01.10.2018.

Extension of section 9(4) tax exemption continued by administrative notification, substituting the previous deadline for relief.
Amends an earlier State GST rate notification by substituting the previously prescribed cut-off date with a later date, thereby extending the period during which the specified tax exemption under the WBGST Act remains effective pursuant to executive authority exercised on the Council's recommendation in the public interest.