GST Rule Amendments update exchange rate rules, export invoice endorsements and the GSTR-3B provisional return process.
The amendment substitutes Rule 34 to prescribe exchange rates for valuation-Customs Board rate for goods at time of supply and generally accepted accounting principles for services at time of supply-and revises invoicing and return procedures: export invoices must carry specified endorsements and recipient/destination details, and where GSTR filing deadlines are extended the Commissioner may require FORM GSTR-3B electronically, with electronic generation and reconciliation of Parts A and B of FORM GSTR-3 and crediting of any excess input tax to the electronic credit ledger.

Eligibility expansion for intermediaries: adds category II to permitted participants in specified allotments under issue rules.
The amendment inserts category II into the proviso to regulation 37, clause (b), thereby bringing both category I and category II within that proviso's scope. The regulation takes effect on publication in the Official Gazette and applies to red herring prospectuses registered with the Registrar of Companies on or after commencement.

State Tax Officers appointments under Puducherry GST Act confirmed, posts specified and retrospective commencement dates declared.
Appointment of specified officers of the Commercial Taxes Department as State Tax Officers under the Puducherry Goods and Services Tax Act, 2017. Categories appointed include Commissioner, Joint and Deputy Commissioners, Assistant Commissioners, Commercial Tax Officers and subordinate officer posts. The Commissioner post (upgraded) and the Joint and Deputy Commissioner posts are declared to commence retrospectively from 7 July 2017; the remaining posts are declared to commence retrospectively from 22 June 2017.

GST rate schedule correction updates tariff classifications and column entries in Puducherry's official notification.
Corrigendum to G.O. Ms. No.2/2017 (Puducherry GST (Rate)) substitutes entries in the Schedule: the second column entry for serial item No.59 is to be read as revised values replacing the prior entry, and the second column entry for serial item No.102 is to be read as expanded to include an additional tariff heading alongside the previously listed heading. The corrections amend the notification published in the Extraordinary Gazette of Puducherry, Part I, No.95, dated 29th June, 2017.

GST rate corrections amend tariff classifications and commodity descriptions, updating schedule entries and reclassifying certain goods.
The corrigendum amends the Puducherry GST rates notification by correcting tariff codes and commodity descriptions and by inserting explicit entries across Schedules I-IV. Key operative changes include substitution of tariff headings, expansion of sugar product descriptions, addition of photovoltaic cells, clarification of coconut and date descriptions, correction of tariff cross-references, reclassification of certain electrical and optical goods to optical fibre cable designations, removal or alteration of specific commodity entries, and broadening of video game and gaming-machine descriptions.

GST Rule Amendments update extends compliance deadlines and revises exchange rate, invoice and return procedures.
The amendment revises deadlines, exchange rate determination, export invoice endorsements, return filing mechanics and form headings: rule 24(4) deadline extended to on or before 30th September, 2017; rule 34 prescribes the rate of exchange for goods as the Board's Customs Act notification and for services as per generally accepted accounting principles; rule 46 requires specified export invoice endorsements and recipient/delivery/country details; rule 61 permits furnishing returns in FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended and prescribes electronic generation and adjustment mechanisms for FORM GSTR-3; rules 83 and 89 receive textual substitutions and TRAN-1/TRAN-2 headings are changed to "HSN as applicable."

Electronic verification modes require EVC authentication and verification within two days of document submission under rule 26.
The notification designates Aadhaar-based EVC, EVC via net banking login on the common portal, and EVC generated on the common portal as authorised modes of electronic verification; where any document is authenticated through these modes, verification must be completed within two days of furnishing the document. The notification is effective from 22 June 2017.

GST rate adjustment: specified fertilisers moved into a lower tax schedule while certain items are removed from a higher schedule.
The notification inserts four tariff entries into Schedule I to place specified mineral or chemical fertilisers-nitrogenous, phosphatic, potassic and mixed/other forms including tablet or small-package presentations-into the lower tax schedule, and omits four entries from Schedule II, removing those goods from the higher-rate list; issued under the Tamil Nadu GST Act and effective from the first day of the stated month.

Tariff code correction replaces notified code 2202 90 90 with 2202 99 90 in GST notification.
An erratum to the State GST notification corrects a tariff classification: at page 55, serial number 11, column (2), the tariff code 2202 90 90 is to be read as 2202 99 90, thereby amending the published schedule in the earlier notification.

GST schedule amendment clarifies branded unit container exclusion for dried legumes and removes proposed nil wording.
Corrigendum modifies Schedule entries: it narrows the description of dried leguminous vegetables to exclude products put up in unit containers bearing a registered brand name, and it omits the words indicating a proposed GST nil rate from a clause in another Schedule entry; the corrigendum is declared effective from 1st July, 2017.

GST schedule amendments: corrected tariff classifications and new entries altering rate application effective from commencement date.
Corrigendum corrects and clarifies tariff classifications and inserts new tariff entries across multiple GST rate schedules: Schedule I (2.5%) revisions including roasted coffee and a new cereal residue entry; Schedule II (6%) insertion for dried citrus fruit and corrections to 2202 subheadings; Schedule IV (14%) subheading corrections and insertion of a road tractor entry. The amendments are stated to be effective from the notification's commencement date.

GST schedule amendments update classification of drugs, fertilizers and spectacles, altering taxable entry descriptions and scope.
The corrigendum revises schedule entries in the State GST notification: Schedule I S.No.180 column (2) for drugs and diagnostic kits is amended from "30" to "30 or any Chapter"; Schedule III S.No.42 column (3) is reworded to "Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers"; and Schedule III S.No.411 column (3) is changed to "Spectacles [other than corrective]", thereby altering the classification descriptors within those schedules.

Correction to State GST rate notification updates Schedule entries amending tax classification codes and rate columns.
Corrigendum correcting Notification No. 2/2017-State Tax (Rate): S.No. 59, column (2) is amended to read "7, 9 or 10"; S.No. 102, column (2) is amended from "2302" to "2301, 2302".

SGST rate corrigendum updates tariff classifications and item descriptions, correcting codes and adding photovoltaic cells.
The corrigendum amends SGST rate schedules by correcting tariff codes and commodity descriptions, inserting additional items, and standardizing product scope-including adding photovoltaic cells, desiccated coconuts, clarifying date descriptions, and revising optical fibre entries-to ensure accurate classification and rate application.

Tariff amendments correct GST schedule entries, revising HS classifications and adding photovoltaic cells and optical fibre cables.
Corrigendum to Notification No.1/2017 amends Schedules I-IV by replacing specified tariff codes and product descriptions, correcting spelling and sequencing errors, and inserting or refining entries such as photovoltaic cells, desiccated coconuts, Optical Fibre Cable, and expanded game and accessory descriptions to align intended classifications within the notified rate schedules.

Tax Schedule Amendment updates tariff classifications and adds commodity codes to clarify state rate notification application.
Corrigendum amends the Schedule of the state tax rate notification by revising column(2) entries for specified serial numbers: S.No.59 expands its tariff marker to an alternative set of markers, and S.No.102 adds an additional commodity code alongside the existing one, thereby correcting and clarifying the tariff classifications used for rate application in the notification.

Fixation of tariff value: substituted tables set tariff values for edible oils, metals, scrap and seeds under customs law.
Central Board of Excise & Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.), fixing tariff values in US dollars for specified imports including edible oils, Brass Scrap, Poppy seeds, Areca nuts, and specified forms of Gold and Silver where concessional entries are availed.

Customs exemption cut-off date revised to extend eligibility for electricity supplies to domestic tariff area under SEZ approvals.
The notification amends Notification No.50/2017-Customs by substituting the earlier cut-off date with the 19th July, 2012 in the Table entries at serial numbers 164 and 165, thereby modifying the temporal eligibility criterion for customs duty exemption on electrical energy supplied to the Domestic Tariff Area by large power plants formally approved for establishment in a Special Economic Zone.

Common Adjudicating Authority appointment centralises adjudication of specified customs show-cause notices under Customs Act provisions.
The Director General, Directorate of Revenue Intelligence appoints specified officers to act as a Common Adjudicating Authority to exercise the powers and discharge the duties of the officers listed for adjudication of the show cause notices identified in the Table, thereby pairing each noticee and show cause notice with the officer(s) designated to undertake adjudication.

Rescission of customs notification withdraws a prior exemption notification under statutory power of the Customs Act.
The Central Government, exercising its statutory power under section 25(1) of the Customs Act, 1962, has rescinded Notification No. 63/2017 Customs dated 5 July 2017 (published as G.S.R. 836(E)), withdrawing the earlier miscellaneous exemption notification issued under the customs tariff framework.