Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices to designated officers.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named customs adjudicating officers for the adjudication of the listed show cause notices against the identified noticees. The Table identifies noticees, show cause notice references, the original adjudicating authorities and the officers now vested with adjudicatory authority; a subsequent administrative substitution to a designation is recorded.

GST rate classification change for fertilisers places specified mineral and chemical fertilisers into a lower state tax bracket and omits prior higher-rate entries.
Amendment inserts specified mineral and chemical fertilisers-including nitrogenous, phosphatic, potassic, multi-nutrient and small packaged/tableted forms, excluding goods clearly not for use as fertilisers-into the lower-rate State tax schedule and omits four entries from the higher-rate schedule, thereby reclassifying certain fertiliser goods; the change is made under State GST powers and takes effect from the commencement date stated in the notification.

Rate of exchange for valuation clarified and input tax credit allocation plus modified return procedures provided under amended GST rules.
The amendments align the rate of exchange for valuation: Customs Board rates apply for goods and generally accepted accounting principles apply for services; input tax credit is to be determined separately by tax type and where invoices are unavailable may be estimated at prevailing market price; electronic procedures permit FORM GSTR-3B to be used for interim filing with electronic generation and reconciliation of FORM GSTR-3 parts and crediting of excess input tax to the electronic credit ledger.

Appointment of Officers under GST: VAT and sales tax designations mapped to State Tax officers, enabling administration under Ordinance
Notification designates specific classes of officers from the Kerala VAT and General Sales Tax frameworks and maps their prior titles to corresponding State Tax roles to perform functions under the Kerala Goods and Services Tax Ordinance, 2017; the Government exercises its statutory power to notify and appoint officers and declares the appointments operative from the stated commencement date.

Tariff classification correction updates GST schedule entries to amend commodity descriptions and HS codes for accurate rate application.
Corrigendum correcting multiple entries in Schedules I-IV of the GST notification by substituting tariff codes and commodity descriptions, inserting omitted sub-entries, correcting typographical errors in item names, and modifying wording (including insertion of photovoltaic cells and adjustments to optical fibre terminology) to ensure accurate tariff classification and proper application of the prescribed GST schedule treatment.

E-way bill interim requirement: carriage of Tax Invoice, Manifest and Consignment Note during goods movement until system approval.
Persons in charge of conveyances carrying consignments of goods taxable under GST must carry the Tax Invoice, Manifest and Consignment Note while goods are in movement or in transit storage until an E-way Bill system is developed and approved by the GST Council; this notification supersedes the earlier one and comes into force on publication in the Official Gazette.

GST corrigendum updates tariff classifications and makes the amended schedule entries retroactively effective.
Corrigendum amends the Schedule of the prior GST notification by changing S. No. 59 (column (2)) from "9" to "7, 9 or 10" and S. No. 102 (column (2)) from "2302" to "2301,2302", and declares these changes retroactively effective from the original notification date.

GST corrigendum updates tariff classifications and product descriptions, altering schedule entries and clarifying taxable items.
This corrigendum revises GST tariff classifications and product descriptions across multiple rate schedules, replacing certain commodity codes, expanding product listings (including sugar varieties, incense items and photovoltaic cells), correcting typographical trade names, clarifying coconut and dates entries, updating cross-references, altering specific item descriptions (including pen inks, artificial fur, sewing needles, optical fibre/cable) and broadening the description of video games and gaming apparatus. The notification declares these corrections retroactively effective from the original notification date.

Appointment of Member: notification amends the serial entry to designate Anand Mohan Bajaj as Joint Secretary and Member.
Amendment substitutes the serial number 2 entry in the prior notification to designate Anand Mohan Bajaj as Joint Secretary, Department of Economic Affairs, Ministry of Finance, and as a Member, effected under the Securities and Exchange Board of India Act, 1992, with an official file reference and a recorded history of prior substitutions and amendments to the principal notification.

Rate of exchange and return-filing rules amended: valuation, export invoice endorsements, and GSTR-3B reconciliation mandated.
Amendments revise valuation and procedural GST rules: Rule 34 sets the rate of exchange for goods as the customs-notified rate at time of supply and for services as the rate determined under generally accepted accounting principles at time of supply. Rule 46 mandates prescribed export/SEZ invoice endorsements and replaces certain invoice detail requirements with recipient name and address, delivery address, and country of destination. Rule 61 authorises FORM GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended and requires electronic generation of FORM GSTR-3 parts, reconciliation by the registered person, and crediting excess input tax to the electronic credit ledger.

Tax term substitution: "central tax" replaced with "state tax" in a Meghalaya notification to correct terminology.
Corrigendum by the Excise, Registration, Taxation and Stamps Department directs that, in Notification No. ERTS (T) 65/2017/16 dated 29.6.2017, every instance of the phrase "central tax" shall be substituted by the phrase "state tax", effecting a textual amendment to align the notification's terminology with the intended taxing head.

State Tax reference corrected to 'same rate of State Tax' in SGST notification, amending prior Central Tax wording.
The corrigendum replaces the phrase "Same rate of Central Tax" with "same rate of State Tax" in column 3 of Sl. No. 17 (heading No. 9973) of Notification No. ERTS (T) 65/2017/11, correcting the notification's tax description to refer to State Tax within the Meghalaya SGST schedule.

GST schedule amendment narrows exemption for dried leguminous vegetables not in unit containers with registered brands.
Corrigendum narrows the Schedule description for heading 0713 by excluding dried leguminous vegetables that are put up in unit containers and bear a registered brand name, and removes the bracketed phrase "[proposed GST Nil]" from a sub clause in Sl. No. 148, thereby clarifying the scope and textual presentation of the Schedule entries under the state GST regime.

Tariff classification amendments correct headings and insert new entries in state GST schedules, affecting commodity codes and descriptions.
Corrigendum amends State GST schedules by modifying tariff descriptions and HS codes: it revises the coffee description to "Coffee roasted, whether or not decaffeinated", inserts a cereal- and legume-derived residues entry, adds a dried citrus fruit category with corrected codes, updates several tariff subheadings to corrected commodity codes, and inserts a Schedule IV entry for road tractors for semi-trailers of engine capacity more than 1800 cc.

Tax exemption for regulatory commission: specified non commercial income exempted subject to non commerciality and return filing conditions.
The Central Government notifies Himachal Pradesh Electricity Regulatory Commission as eligible for exemption under clause (46) of section 10 in respect of specified income - government grants, license fees from licensees in electricity, court or petition fees, and interest on such grants and fees - subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of the specified income remain unchanged, and that the Commission files its return of income as required by clause (g) of sub section (4C) of section 139; applicable for financial years 2017-2018 to 2021-2022.

Country-by-country reporting: automatic exchange of CbC Reports among competent authorities with confidentiality and use limits.
The Notification adopts the Multilateral Competent Authority Agreement, establishing automatic exchange of annual Country-by-Country Reports filed by Reporting Entities of MNE Groups among Competent Authorities where Constituent Entities are resident or taxed through permanent establishments, subject to reciprocity notifications, timing and transmission standards, domestic filing legislation, confidentiality and data use limitations for high level transfer pricing and BEPS risk assessment, consultation mechanisms for undesirable economic outcomes and provisions for suspension, amendment and termination of exchange relationships.

Anti-dumping duty on PTFE imports from China continues, imposing definitive duties under the tariff schedule and exchange-rate rules.
Continuation of definitive anti-dumping duty on PTFE imports from China is imposed after a sunset review found continued dumping, price undercutting, injury to the domestic industry, and risk of intensified exports if duties ceased; duty is specified per metric tonne in the tariff table, payable in Indian currency using the exchange rate on bill of entry, and effective for five years unless earlier revoked.

Composition levy intimation extended-filing in FORM GST CMP-01 permitted under the Rules until the new deadline.
Extension of the period to furnish intimation for composition levy under the Tamil Nadu Goods and Services Tax Rules is granted, permitting taxpayers to file the prescribed intimation in FORM GST CMP-01 beyond the original deadline. The extension is issued as an exercise of powers conferred by the Rules and specifies a new cut-off date for submission of FORM GST CMP-01 to allow eligible persons to opt for the composition levy by submitting the specified form within the extended timeframe.

State-wide jurisdiction for registering authorities enables officers to grant GST registrations across the state under GST provisions for uniform registration.
State-wide jurisdiction is conferred on all officers appointed as Registering Approval Authority, authorising them to exercise the powers and perform the duties related to granting GST registration throughout the State. The Notification continues an earlier departmental instrument and declares the conferment effective from the stated commencement date, formalising administrative delegation of registration functions under the Jharkhand GST framework.

Rate of exchange for GST valuation clarified; amendments update export invoice endorsements and GSTR-3B reconciliation procedures.
Rule 34 prescribes the rate of exchange for valuation: for taxable goods, the Customs Board notified rate for the time of supply; for taxable services, the rate determined under generally accepted accounting principles for the time of supply. Export invoice endorsements must indicate supplies meant for export or to SEZs and include recipient name and address, delivery address and country of destination. Commissioner can mandate electronic filing of FORM GSTR-3B where GSTR-1/GSTR-2 filing is extended, and where GSTR-3B is filed after the due date for GSTR-2, FORM GSTR-3 Part A and Part B must be generated and reconciled with excess input tax credit credited to the electronic ledger.