E-way bill rules commencement set to activate specified sub rules of rule 2 under the West Bengal GST framework.
Under the authority of the West Bengal Goods and Services Tax Act, 2017, the Governor appoints the first day of April, 2018 as the date on which specified sub rules of rule 2 of Department notification No. 281-F.T. [12/2018-State Tax] dated 7th March, 2018 shall come into force, expressly excluding clause (7) of sub rule (ii) from that commencement.

Challan endorsement for job-worker transfers permits issuance or endorsement and clarifies rail transport exclusion under amended GST rules
The amendments permit issuance of the challan by either the principal or the job worker when goods are sent between job workers, allow sequential endorsement by 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 'transport by rail', authorize the Authority to refer matters back to the Director General of Safeguards for further investigation with reasons recorded, and prescribe a minimum quorum of three members with majority decision-making and a casting vote for the chair.

Extension of exemption from IGST and compensation cess on imports for EOUs, continuing prior notification relief.
Extends the exemption from IGST and compensation cess on imports for Export Oriented Units by substituting the earlier cutoff date in the proviso to the opening paragraph of Notification No. 52/2003 Customs with a later effective date, thereby continuing the applicability of the import tax exemptions to EOUs for the extended period under Notification No. 33/2018 Customs.

Basic Customs Duty reduction on open cell imports for LCD/LED TV manufacture under amended notification eases duty burden on imports
Amendment reduces Basic Customs Duty by inserting a new tariff entry for open cell (15.6" and above) used in the manufacture of Liquid Crystal Display and Light Emitting Diode TV panels, and omits item (i) in column (3) against the adjacent serial number, effecting a consequential change to the notification table under statutory customs and tariff powers.

GSTR-3B filing deadlines set; registered persons must discharge tax liabilities via electronic cash or credit ledger by each deadline.
The Commissioner specifies that the return in FORM GSTR-3B for April, May and June 2018 shall be furnished electronically through the common portal on or before the respective last dates listed in the notification. Every registered person furnishing FORM GSTR-3B must, subject to section 49, discharge 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 last date for furnishing the return.

GSTR-3B filing deadlines require electronic returns and ledger-based tax payment by specified monthly dates.
Specifies filing deadlines for FORM GSTR-3B for April, May and June 2018 to be furnished electronically through the common portal on or before the specified last dates (20th May, 20th June and 20th July respectively). Requires every registered person filing FORM GSTR-3B to 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 filing date, subject to the Act's provisions.

Provisional anti-dumping assessment imposed on jute imports pending new shipper review, with security and retrospective liability possible.
Provisional assessment is imposed on imports of specified Jute Products from named exporters originating in or exported from Bangladesh and Nepal, pending completion of a new shipper review; such provisional assessment may be secured by a security or guarantee to cover any deficiency, and importers will be liable to pay any anti-dumping duty recommended on review and imposed retrospectively from the date of initiation of the review.

GSTR-3B filing deadlines clarified-returns must be filed electronically and tax liabilities discharged via e-ledgers by due dates.
Specifies filing deadlines for FORM GSTR-3B for April-June 2018 to be furnished electronically through the common portal by the respective last dates. Mandates that registered persons furnishing FORM GSTR-3B must, subject to section 49 of the Act, discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding last date for filing. Includes a transitional provision extending the filing period for taxpayers obtaining GSTIN under a specified notification to a consolidated final date, as amended.

GSTR-3B filing deadline: monthly returns must be filed electronically and tax liabilities discharged via e-ledgers by the due date.
Specifies monthly due dates for furnishing FORM GSTR-3B electronically through the common portal and requires that tax liabilities declared in the return be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing due date.

GSTR-3B filing deadlines require electronic submission and ledger-based tax discharge by the prescribed return due dates.
Specification of last dates for furnishing the FORM GSTR-3B for April, May and June 2018 and requirement that every registered person furnishing the return must discharge 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.

E-Way Bill Rules commencement: specified sub-rules of rule 2 to come into force, establishing operative scope under State GST.
Under section 164 of the Chhattisgarh Goods and Services Tax Act, 2017, the State Government appoints 1st April 2018 as the date on which sub-rule (ii) of rule 2, except 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.

E-Way Bill Rules commencement: certain sub-rules of rule 2 to come into force from 1 April 2018.
The State Government appoints 1st April 2018 as the commencement date for specified sub rules of rule 2 in an earlier E Way Bill notification, excluding clause (7) of sub rule (ii); the notification is issued under the State Goods and Services Tax statute by the Commercial Taxes Division to operationalise those procedural provisions.

Exchange of information confidentiality updated: use limited to tax purposes and authorised cross use permitted with supplying state's consent.
Notification under section 90 gives effect to the Protocol amending the India-Tajikistan tax agreement, replacing paragraph 2 of Article 26 so that information exchanged must be treated as secret, disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight of the relevant taxes and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted, and use for other purposes is allowed only if both States' laws permit and the supplying State's competent authority authorises it. The Protocol enters into force upon final diplomatic notification and forms part of the Agreement.

E-Way Bill commencement: specified sub-rules of rule two come into force from 1 April 2018.
The Central Government appoints a commencement date for specified sub-rules of rule two of an earlier Central Tax notification relating to E-Way Bills, excluding one clause within a sub-rule, thereby bringing those listed sub-rules into force under the authority of the Central Goods and Services Tax Act.

Commencement of specified SGST rule provisions; select sub-rules of notification brought into force under section 164.
Appoints 1st April, 2018 as the effective date for bringing into force, under section 164 of the Arunachal Pradesh GST Act, the provisions of sub-rule (ii) (other than clause (7)), and sub-rules (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 11/2018 State Tax, dated 7th March, 2018, as published in the Gazette of Arunachal Pradesh.

Job worker challan rules updated to permit issuer or sender endorsements and clarify investigative and decision procedures under GST.
Amendments permit challans for goods moved between job workers to be issued by the principal or the sending job worker and endorsed sequentially by intervening job workers; designate the Secretary to the Authority as an officer not below Additional Commissioner (Directorate General of Safeguards); allow the Authority to refer matters back for further investigation; fix quorum at three members with majority decision-making and Chairman's casting vote; expand who may allege non-passing of tax reduction benefits; and exclude leasing of parcel space by railways from definitions of rail transportation for the Chapter.

Challan endorsement rules allow principals or job workers to issue and endorse transfers; investigation and quorum rules clarified.
Rule 45 permits challans to be issued by principals or job workers where goods move between job workers, with endorsements by job workers and principals stating quantity and description. Rule 125 designates the Secretary to the Authority as an officer not below Additional Commissioner (DG Safeguards). Authority powers and procedures are adjusted: rule 129 reference updated to the Authority; the Authority may refer matters back to the DG for further investigation; rule 134 sets a three-member quorum and majority decision rule with the Chairman's casting vote. Rail transport definitions exclude parcel space leasing by Railways.

Challan issuance: new rules allow principals or job workers to issue and endorse challans when goods move between job workers.
The amendment permits principals or sending job workers to issue challans and allows successive endorsements by job workers noting quantity and description when goods move between job workers or return to the principal. It substitutes the Secretary provision to require an officer not below Additional Commissioner from the Directorate General of Safeguards, changes wording to vest certain allowances with the Authority, empowers the Authority to refer matters back for further investigation, clarifies quorum and majority decision rules, adds a complainant explanation on passthrough of tax benefits, and excludes rail parcel-space leasing from "transported by rail" definitions.

Extension of IGST exemption: notification postpones prior expiry date, deferring obligation to remit tax under the IGST Act.
Amendment extends the temporal scope of an existing IGST rate notification by substituting the previously specified expiry date with a later date, thereby continuing the rate regime and associated exemption from payment under section 5(4) of the Integrated Goods and Services Tax Act until the substituted date. The amendment modifies paragraph 2 of the principal notification 32/2017 Integrated Tax (Rate) to effect the date substitution under the Central Government's power in section 6(1).

Notification validity extension postpones expiry of specified State Tax (Rate) notification to a later effective date.
The State Government, on council recommendation and satisfied of public interest, substitutes the figures, letters and words "31st day of March, 2018" in Notification No.8/2017 State Tax (Rate) with the figures, letters and words "30th day of June, 2018", thereby extending the notification's operative period; promulgated as Notification No.10/2018 State Tax (Rate) dated 23rd March, 2018.