Extension of applicability period: Tripura SGST rate notification period extended to 30 June 2018 under state tax rules.
The Finance Department amends Notification No. 8/2017-State Tax (Rate), as earlier amended, by substituting the terminal date "31st day of March, 2018" with "30th day of June, 2018", thereby extending the period during which the prior notification's rate provisions remain in force.

Extension of notification expiry under Manipur GST: prior cut off date substituted, moving the deadline later.
Exercise of powers under sub-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 to amend Notification No. 8/2017-State Tax (Rate) by substituting the originally specified expiry date with a later cut off date, on the recommendations of the Council and in the public interest.

Extension of applicability period under Sikkim SGST notification; state amends prior rate notification to extend expiry to end of June.
The State Government, exercising the power under sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017, amends Notification No.8/2017 - State Tax (Rate) by substituting "31st day of March, 2018" with "30th day of June, 2018", thereby extending the temporal applicability of that notification as published and previously amended in the Gazette of Sikkim.

UTGST rate extension continues tax exemption under section 7(4), preserving the prior notification's applicability for the extended period.
Amends the Union Territory rate notification by substituting the previously specified terminal date with a later terminal date, thereby extending the application of the notification and preserving the associated exemption or deferment mechanism for the extended period under the existing UTGST rate framework.

GST exemption under section 9(4) extended to 30 June 2018 by central tax notification.
The Central Government amends Notification No.8/2017-Central Tax (Rate) to substitute the terminal date "31st day of March, 2018" with "30th day of June, 2018", thereby extending the period of relief under section 9(4) of the CGST Act; the amendment is effected by Notification No.10/2018 issued under section 11(1) of the Act.

Extension of statutory notification deadline under section eleven prolongs applicability of prior GST notification amendment.
Amendment under sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 substitutes a later operative date in Government of Karnataka notification No. FD 48 CSL 2017 (dated 29 June 2017), thereby extending the temporal application of that notification as amended by notification (38/2017), made on the recommendation of the Council and stated to be in the public interest.

Commencement date set for specified Karnataka GST rules, bringing certain clauses of prior notification into force.
The Government invokes section 164 of the Karnataka Goods and Services Tax Act to appoint the 1st day of April, 2018 as the date on which rules 2 (except Clause (7)), 3, 4, 5, 6 and 7 of notification No. FD 47 CSL 2017 (4-N/2017) shall come into force as published in the Karnataka Gazette, Extraordinary.

Return filing deadline for monthly tax return set; electronic payment via cash or credit ledger required by portal deadline.
The Commissioner specifies final dates for electronic submission of FORM GSTR-3B for April, May and June 2018 as set out in the Table, and requires every registered person furnishing FORM GSTR-3B 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 corresponding last date for furnishing the return, subject to the Act's payment provisions.

GSTR-3B filing deadlines require returns and tax liabilities to be filed and discharged by specified monthly deadlines.
Specifies monthly due dates for furnishing FORM GSTR-3B for April-June 2018 via the common portal and 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, no later than the corresponding last date for filing the return.

Statutory amendment to GST notifications: delete specified clauses and correct Act reference to Central GST Act.
The corrigendum deletes clause 4 and clause 5 of Notification No.34/2017-StateTax and, in Notification No.55/2017-StateTax, directs that occurrences of "State Goods and Services Tax Act" in a specified sub clause be read as "Central Goods and Services Tax Act" and that the identified sub clause (vi) be deleted, thereby correcting the statutory reference and excising the listed sub provisions.

E-way Bill Rules commencement: specified sub rules of rule 2 designated to come into force under state GST notification.
The state, under powers conferred by section 164 of the GST Act, appoints 1 April 2018 as the date on which specified parts of rule 2 of a Finance Department notification - sub rules (ii) (except clause (7)), (iii), (iv), (v), (vi) and (vii) - shall come into force, thereby bringing those procedural elements of the E way Bill Rules into effect.

Challan issuance rules updated to allow transfers between job workers and to clarify Authority investigation and decision procedures.
Amendments permit issuance and successive endorsement of transit challans when goods move between job workers, require endorsements to state quantity and description, broaden discretion on allowances in procedural rule language, allow referral for further inquiry where safeguards reports suggest possible contravention, establish a three-member quorum with majority decision-making and casting vote for the chair, exclude leasing of parcel space by rail from rail-transport definitions, and expand persons entitled to allege failure to pass on tax-rate or input-credit benefits.

Reverse charge exemption extended under Gujarat SGST notification, lengthening the period of inapplicability for affected supplies.
The Government of Gujarat, under section 11(1) of the Gujarat Goods and Services Tax Act, 2017, amends Notification No.8/2017 - State Tax (Rate) by substituting the previously prescribed expiry date with a later date, thereby extending the operative period of the reverse charge exemption contained in that notification as recommended by the Council.

GSTR-3B filing deadline set for specified months; returns must be filed electronically and taxes paid from electronic ledgers.
The Notification prescribes last dates for electronic filing of returns in FORM GSTR-3B for specified months and requires every registered person furnishing that return to discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding return due date.

Appellate Authority for Advance Ruling appointed; appeals under MGST Act to be heard by a designated official.
Shri L.H. Rosanga, Commissioner of State Tax, is appointed as the Appellate Authority for Advance Ruling under Section 99 of the MGST Act, 2017 with immediate effect and until further orders by state notification issued by the Taxation Department dated 22 March 2018, recorded for official implementation and signed by the Commissioner & Secretary.

Pay options for SEBI chair and members allow government pay or consolidated salary; retirees' pay reduced by pension.
Amendment to rule 4 permits the Chairman and Whole Time Members to elect government pay (Secretary/Addl. Secretary scale) or a consolidated salary determined by the Central Government, effective from such date as ordered; where an appointee is a government retiree receiving pension or other retirement benefits, pay and allowances shall be reduced by the gross pension and pension-equivalent of gratuity, employer CPF contributions, or other retirement benefits drawn or receivable.

Rescission of state GST notification under section 128, effective subject to actions done or omitted previously.
Rescission of a prior state GST notification by exercise of statutory rescission power under section 128 of the Tripura State Goods and Services Tax Act, 2017, withdrawing the Government of Tripura Finance Department notification dated 22nd February, 2018, as published in the Tripura Gazette, Extraordinary Issue, subject to a saving for things done or omitted to be done before the rescission.

Rescission of notification under GST law withdraws a prior state tax notification while saving prior actions.
The Governor, on the Council's recommendation, rescinds the earlier state tax notification published on 30th January, 2018 under the state GST framework, withdrawing its future effect while expressly preserving all actions or omissions made before the rescission through a saving clause.

E-way bill requirement: mandatory electronic pre-movement reporting and update obligations for high-value goods movement under GST.
The amendment mandates electronic pre-movement furnishing of specified Part A details on the common portal and, where applicable, Part B conveyance details, to generate a unique e-way bill number accessible to supplier, recipient and transporter; it prescribes consolidation, assignment, carriage of documents, RFID mapping, validity periods, cancellation rules, verification and inspection reporting, and enumerates exemptions and prescribed forms for generation, verification and detention reporting.

IGST and Compensation Cess exemption extended under Advance Authorisation and EPCG schemes, prolonging tax relief until October deadline.
Integrated Goods and Services Tax (IGST) and Compensation Cess exemption under the Advance Authorisation Scheme is extended until 01.10.2018, and the same exemption under the EPCG Scheme is extended until 01.10.2018, thereby amending Paras 4.14 and 5.01(a) of the Foreign Trade Policy 2015-20 to continue tax relief for inputs and capital goods used for export production.