Anti dumping duty continuation extended for flat base steel wheels from China PR, remaining in force unless earlier revoked.
Amendment to Notification No. 3/2013 Customs (ADD) inserts a paragraph preserving the anti dumping duty on Flat Base Steel Wheels from China PR, stating the notification shall remain in force up to and inclusive of 25th March, 2019 unless revoked earlier, following a designated authority review and recommendation for extension under the statutory continuation procedure.

Rescission of Notification: prior State Tax notification withdrawn, effective retroactively with saving for past actions.
Rescission of Notification No. 6/2018 - State Tax dated 20th February 2018 is effected under statutory powers, rescinding the earlier departmental notification except as respects things done or omitted to be done before such rescission, with the rescission deemed effective from an earlier specified date.

SEZ membership amended to substitute a member with a newly nominated corporate director under Section 31 powers.
Amendment substitutes the entry at Sl. No. 6 in S.O.1137(E) dated 23rd March 2016, replacing the previously listed member with a newly nominated corporate director, effected under sub-section (1) read with sub-section (5) of Section 31 of the Special Economic Zones Act, 2005 by ministerial notification.

SGST refund procedure updated to replace cheque payments with e-payment and clarify refund head mapping.
Manual SGST refund procedure pending the online GSTN refund module was amended to provide e-payment credit of refund amounts instead of cheque payment. The corrigendum also clarifies the Major Head 0006 sub-head mapping for refunds of tax, interest, penalty, and fee, and revises the earlier government order only to that extent.

Appointment and tenure rules for NFRA establish eligibility, selection committee process, conflict declarations and post service restrictions.
The rules establish the Authority's composition and set eligibility criteria and appointment procedures: a chairperson, three full-time and nine part-time members appointed by the Central Government, with chair and full-time members selected on recommendation of a search cum selection committee. Appointees must declare absence of conflict of interest, be medically fit, and meet experience thresholds. Full-time incumbents face restrictions on association with audit firms, must declare assets, and are subject to post service employment limitations. Terms, remuneration, leave, removal grounds and inquiry procedures are specified, with Central Government power to relax or interpret provisions.

Commencement of Companies Act provisions: specified subsections of Section 132 brought into force by government notification.
The Central Government appoints 21st March, 2018 as the date on which the provisions of sub sections (3) and (11) of section 132 of the Companies Act, 2013 shall come into force by notification issued under the powers of the Act and recorded as File No. 1/4/2016 CL.I.

E-way bill rules: consignments above Rs. 50,000 require portal filing, RFID/INV-1 linkage, verification and standardized forms.
The amendment requires submission of FORM GST TRAN-2 by specified registered persons and overhauls e-way bill procedures: consignments above Rs. 50,000 must have Part A information in FORM GST EWB-01 generated on the common portal to obtain a unique e-way bill number, with Part B conveyance details furnished by consignor/consignee or transporter for road transport. Transporter, e-commerce, job-worker and handicraft exceptions, assignment and consolidation (FORM GST EWB-02), 24-hour cancellation limits, specified validity periods, exclusions (Annexure), RFID mapping, Invoice Reference Number via FORM GST INV-1, verification and inspection protocols (FORM GST EWB-03), detention reporting (FORM GST EWB-04), substituted forms, and revised DECLARATION text in refund forms are prescribed.

Appellate Authority for Advance Ruling constituted, appointing senior central and state tax commissioners as members.
Constitutes the Appellate Authority for Advance Ruling under the Chhattisgarh Goods and Services Tax framework, establishing the Authority from the date of issue and prescribing its membership by appointing the Chief Commissioner of Central Tax (as designated by the Board) and the Commissioner of State Tax; includes an explanatory note defining "Board" as per the Chhattisgarh GST Act, 2017.

Import prohibition on pepper applies below a CIF threshold; oleoresin imports exempt under AAS subject to testing and reporting conditions.
Most tariff subheadings for pepper under Chapter 09 are converted from free import to Prohibited unless imported above a prescribed CIF threshold per kilogram. Imports under the Advance Authorisation Scheme for oleoresin extraction are exempt from the minimum import price condition if light black pepper meets a minimum piperine content, customs samples are tested at Spices Board labs per ISO 5564, oleoresin yield is assessed per ISO 1108, and manufacturer-exporters provide monthly import, production, re-export, stock and spent-material disposal reports to the Spices Board.

Rescission under Goa GST Act: prior government notification withdrawn while preserving pre rescission actions.
Rescission is effected under section 128 of the Goa Goods and Services Tax Act, 2017 by withdrawing a prior government notification issued earlier, while expressly preserving the legal consequences of actions done or omissions made before the rescission.

E way bill requirement: mandatory electronic pre movement reporting for goods transport, with consolidated and RFID options now specified.
The amendment mandates electronic pre movement reporting and generation of an e way bill on the common portal: registered persons, consignors, consignees and authorized transporters must furnish Part A data to obtain a unique e way bill number and update Part B with conveyance details; transporters may generate consolidated e way bills; specified exemptions apply; documents or an e way bill number or RFID mapping must be carried by the person in charge; verification, inspection, detention reporting and online recordal requirements are prescribed, with revised e way bill and invoice forms and substituted refund declarations.

Anti-dumping duty on Monoisopropylamine imports from China PR imposed, rates specified and effective for five years.
Imposition of Anti-dumping duty on Monoisopropylamine imports from China PR follows findings of dumping, material injury and causation; differentiated duty rates per metric tonne in US dollars are specified for named producers/exporters and for other combinations, with duty effective for five years, payable in Indian currency and converted using Government-notified exchange rates with the relevant date as the bill-of-entry presentation.

Anti-dumping duty on resorcinol imports from China and Japan imposed, payable in Indian currency for a limited period.
A definitive anti-dumping duty is imposed on imports of Resorcinol from China PR and Japan as the difference between a specified per-unit reference amount and the per-unit landed value (the assessable value under the Customs Act excluding certain customs tariff duties), applied to specified tariff items, producers, exporters and origin/export combinations and payable in Indian currency; exchange rates are determined by Government notification and the duty is effective for a limited period subject to statutory amendment.

Late fee waiver for GSTR-1 non-filers: excess daily penalty amounts waived, reduced minimum levy where no outward supplies.
The State Government authorises a waiver of the late fee for registered persons failing to furnish FORM GSTR-1: the portion of the late fee in excess of twenty-five rupees per day is waived generally, and where there are no outward supplies the portion in excess of ten rupees per day is waived; the waiver is effective from 23 January 2018.

Cross border merger compliance: resultant companies must meet foreign exchange, investment and time limited divestment and reporting requirements.
Cross border mergers are permitted subject to foreign exchange and foreign investment norms; resultant companies must comply with issuance and transfer rules for securities, treat overseas or Indian offices as branches for transactional purposes, bring transferred borrowings and guarantees into conformity with applicable external borrowing and guarantee norms within a limited compliance period, divest prohibited assets within that period with repatriation of proceeds, maintain time limited merger accounts, follow prescribed valuation rules, ensure pre-merger regulatory compliance, furnish reports to the Reserve Bank, and submit certificates of compliance with the scheme to obtain deemed Reserve Bank approval.

Tariff classification amendment replaces specified tariff entry in customs exemption notification, altering the eligible commodity code.
The Central Government, invoking powers under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975, amends Notification No. 50/2017 Customs by substituting in the Table, against S.No. 21A, the entry in column (2) with the tariff heading "0713 20 10", thereby changing the designated tariff classification for that exempted commodity.

Export duty exemption for raw and refined sugar renders those sugar exports duty-free under amended customs notification.
The Central Government amended Notification No. 27/2011 Customs to insert a new table entry exempting raw, white and refined sugar from export duty by specifying the duty rate as Nil, effected under its Customs Act powers and published on 20 March 2018, thereby altering the tariff schedule to render those sugar exports duty free.

Customs tariff amendment revises chickpeas classifications and prescribes distinct import duty entries and rates.
Amendment to the First Schedule substitutes tariff item 0713 20 00 with tariff item 0713 20 subdivided into entries for Kabuli chana, Bengal gram (desi chana), and Other, each assigned units and specified basic and additional duty rates, effected under powers granted by section 11A(1) of the Customs Tariff Act, 1975.

Anti-dumping duty on Dimethylacetamide imposed, with producer-specific rates, technical exclusions, and five-year application.
Definitive anti-dumping duty imposed on Dimethylacetamide (DMAC) imports from China PR and Turkey with producer and exporter specific US$ per MT rates; an exclusion applies for DMAC meeting specified technical parameters when for spandex yarn manufacturing. Duty is payable in Indian currency, effective for five years from notification publication, and exchange rates for calculation are those prescribed by the Government for the bill of entry date.

Provisional assessment for melamine imports pending new shipper review, with security and retrospective duty liability.
Provisional assessment is ordered for imports of Melamine from China PR produced by M/s. Kuitun Jinjiang Chemical Industries Co. Ltd. and exported via Foshan Kaisino Building Material Co. Ltd., pending a Rule 22 New Shipper Review; such provisional assessment may be secured by guarantees to cover any retrospective deficiency, and importers will be liable to pay anti dumping duty recommended on review from the date of initiation if duty is imposed.