Rescission of notification under Section 128 removes earlier notification's effect, preserving prior actions within GST administrative framework.
Rescission of a prior tax notification is effected under Section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, withdrawing Notification No.II(2)/CTR/79(h-3)/2018 and removing its operative force. The rescission includes a savings provision preserving actions done or omissions made before the rescission, so the withdrawal operates prospectively while maintaining legal certainty for past transactions and administrative acts.

E-way bill requirements: mandatory pre-transport electronic information, generation and verification with prescribed documentation and exemptions.
Amendments revise e-way bill regime: FORM GST TRAN-2 submission deadline clarified; revised rule 138 mandates electronic furnishing of Part A of FORM GST EWB-01 before movement above the threshold, allows transporters/e-commerce operators/job workers to generate e-way bills, sets Part B conveyance update, assignment and consolidation rules, establishes unique e-way bill numbers, validity tied to distance with extension, cancellation timelines, auto-availability to suppliers for returns, acceptance/deemed acceptance procedures, interstate validity and a list of exemptions. Rules 138A-138D prescribe document carriage or RFID mapping, INV-1 IRN generation, verification and inspection procedures, detention reporting, and substitute standardized forms and declarations.

E-way bill rules require electronic pre-movement reporting for consignments over Rs. 50,000 and mandate documentary and verification procedures.
The rules amend transitional reporting and set detailed e-way bill procedures: consignments over fifty thousand rupees require pre-movement electronic submission of Part A of FORM GST EWB-01 to generate a unique e-way bill number; transporters, e-commerce operators or consignors may submit Part A on authorization. Road movements require Part B conveyance details, with consolidated e-way bills permitted for multiple consignments. Rules prescribe carriage of documents or e-way numbers (FORM GST INV-1 Invoice Reference Number allowed), RFID mapping where notified, officer powers for interception and verification, online inspection reporting (FORM GST EWB-03) and detention reporting (FORM GST EWB-04); validity, cancellation and specified exemptions are also defined.

Rescission of notification under Section 128 withdraws a prior GST notification, subject to actions already taken.
The State Government, on the Council's recommendation and invoking Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017, rescinds Notification No. F.A-3-05-2018-1-V-(6) dated 23 January 2018 by a subsequent notification dated 7 March 2018, except as respects things done or omitted to be done before such rescission.

E way bill requirement: pre movement electronic reporting of consignments triggers unique e way bill generation and validation across jurisdictions.
The amendment imposes an electronic e way bill regime requiring pre movement furnishing of Part A details on the common portal for consignments exceeding the prescribed value so a unique e way bill number is generated; authorised transporters, e commerce operators or consignors may submit information on behalf of suppliers. It prescribes Part B updates for conveyance details, allows consolidated e way bills, provides validity periods linked to distance with extension mechanisms, lists exceptions, requires carriage or electronic availability of e way bill details or Invoice Reference Numbers, and empowers officers to intercept, verify and record inspections with RFID enabled verification where applicable.

Rescission of notification withdrawing reduced late fee concession for delayed filing of Form GSTR-5A under GST powers.
The State Government, invoking powers under section 128 of the Rajasthan Goods and Services Tax Act, 2017, rescinds notification F.12(46)FD/Tax/2017-Pt.-IV-161 that had reduced the late fee for delayed filing of Form GSTR-5A, while saving the effects of acts or omissions done before the rescission.

E-way bill rules require pre-movement electronic filing for consignments over Rs. 50,000, allowing transporter or e commerce filing and RFID verification.
Rule 138 requires electronic furnishing of specified PART-A data on the common portal and generation of a unique e-way bill number before movement of consignments exceeding fifty thousand rupees; transporters or authorised e-commerce/courier operators may furnish PART-A on authorization, PART-B must be furnished for road movement, consolidated e-way bills are permitted, validity and cancellation rules are prescribed, RFID mapping and invoice auto-population via FORM GST INV-1 are enabled, and specified exemptions and inspection/reporting procedures apply.

Notification rescission: state withdraws prior GST administrative notification while preserving past actions.
The State Government, exercising statutory power under the Chhattisgarh Goods and Services Tax Act, rescinds a previously published State GST notification and withdraws that earlier administrative instrument from effect, while expressly preserving a savings provision so that actions taken or omissions made before rescission remain unaffected.

E-way bill rules updated: mandatory electronic pre-notification and standardized forms for consignment movements over Rs. 50,000.
The amendment mandates electronic pre-movement furnishing of consignment particulars in Part A of FORM GST EWB-01 and generation of a unique e-way bill number for consignments exceeding fifty thousand rupees, prescribes completion of Part B by consignor/consignee or authorised transporter for road transport, allows consolidated e-way bills for multiple consignments, requires specified documents or RFID mapped e-way bill for the person in charge, enables Invoice Reference Number generation via FORM GST INV-1, defines validity and cancellation rules with Commissioner extensions, enumerates exemptions, and sets out verification, inspection and detention reporting procedures using prescribed forms.

Meghalaya e-way bill rules amended to require electronic generation, validity limits, exemptions, verification, and assignment procedures.
The amendment requires registered persons under Meghalaya GST to generate electronic e-way bills (FORM GST EWB-01) for consignments exceeding fifty thousand rupees, specifying information in Part A and Part B, permitting generation by consignor, consignee, transporter or authorised e-commerce/courier operator, enabling transporter-generated consolidated e-way bills (FORM GST EWB-02), allowing assignment of e-way bill numbers to registered transporters, prescribing validity linked to distance with Commissioner extensions, permitting cancellation within twenty-four hours (subject to verification exceptions), and listing specified exemptions and procedural forms for verification and detention reporting.

E-way bill requirement for movement of goods: electronic generation, RFID mapping and verification streamline transport compliance.
The amendment requires registered persons causing movement of goods above the consignment value threshold, or for specified purposes, to furnish Part A details on the common portal to generate a unique e-way bill number; transporters, e-commerce operators, principals and job workers may be authorised to furnish or generate e-way bills. It prescribes generation and updating of Part B for conveyance details, permits consolidated e-way bills, enables assignment of e-way bill numbers to successive transporters, sets validity periods with extension mechanisms, allows cancellation within prescribed limits, and provides exemptions and specified documentary and RFID-related requirements.

Rescission of notification under GST law withdraws a prior finance department directive while preserving prior actions.
The State Government, under Section 128 of the Odisha Goods and Services Tax Act, 2017 and on the Goods and Services Tax Council's recommendation, rescinds the Finance Department notification of 25 January 2018 (S.R.O. No. 50/2018), withdrawing that departmental directive while preserving actions done or omissions made before the rescission.

Prohibition on trade with DPRK: FTP amendment expands export and import bans aligned with UNSC resolutions.
The amended Paragraph 2.17 of the Foreign Trade Policy 2015-20 prohibits direct or indirect import and export to/from DPRK of conventional weapons, all arms and related materiel, and items listed in specified UNSC and IAEA documents or otherwise determined by the Central Government to contribute to DPRK's nuclear, ballistic missile or WMD programmes. It also bans luxury goods and items enhancing DPRK military capabilities (excluding specified food and medicine exemptions), imposes sectoral export and import prohibitions with UNSC referenced exemptions and procedures, and defines relevant terms and references.

Rescission of reduced late fees for late filing of FORM GSTR-5A under state GST; prior actions preserved.
The State rescinded Department Notification No. 120-F.T., dated 24 January 2018, which had reduced late fees for late filing of FORM GSTR-5A, exercising powers under Section 128 of the West Bengal Goods and Services Tax Act, 2017; the rescission is prospective and preserves actions done or omitted before the rescission.

E-way bill generation required for high-value consignment movements; electronic Part A/B details, transporter duties and verification rules apply.
The amendment mandates electronic generation of e-way bills on the common portal by registered persons for consignments above the prescribed value, allows authorised transporters or e-commerce/courier operators to furnish Part A, requires Part B conveyance details for road movement, provides for consolidated e-way bills, introduces Invoice Reference Number upload and RFID mapping, prescribes verification, inspection and detention reporting procedures, sets distance-based validity with extension mechanisms, enumerates specific exemptions, substitutes e-way bill and invoice forms, and revises refund declaration text.

Rescission of Notification rescinds earlier State Tax notification under section 128, preserving prior actions taken.
The Government, exercising powers under section 128 of the Gujarat Goods and Services Tax Act and on the Council's recommendation, rescinds the earlier Finance Department State Tax notification of 23rd January, 2018, with a savings clause preserving actions done or omitted before the rescission.

Rescission of Notification: Withdrawal of prior notification under statutory power, with savings for actions done before rescission.
The State Government, on the Council's recommendation and by authority of section 128 of the Sikkim Goods and Services Tax Act, 2017, rescinds Notification No. 6/2018 - Central Tax, dated 23 January 2018, as published in the Gazette of Sikkim, while expressly preserving actions done or omitted prior to the rescission.

Rescission of GST notification: earlier administrative notification withdrawn, preserving acts or omissions completed before rescission.
The Central Government, on the Council's recommendation and exercising powers under the GST statute, rescinds the earlier Central Tax notification, withdrawing it prospectively while expressly preserving acts done or omissions made before the rescission.

E-way bill requirements for generation, conveyance details, validity, exemptions and verification under Gujarat GST rules.
Amendments require registered persons to furnish prescribed information electronically in Part A of FORM GST EWB-01 for consignments over fifty thousand rupees, generate an e-way bill producing a unique EBN, and ensure Part B conveyance details are updated by consignor, consignee or transporter; provisions allow consolidated e-way bills, assignment to other transporters, specified validity periods, cancellation rules, exemptions, SMS/electronic notifications, and substituted forms including EWB-01 to EWB-04 and INV-1.

Rescission of notification under section 128 annuls an earlier GST notification while preserving prior actions taken before rescission.
The State Government, exercising section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017, rescinds Notification No. 6/2018-State Tax dated 23 January 2018, as published in the Gazette, by issuing Notification No. 12/2018-State Tax dated 7 March 2018; the rescission is subject to a saving for actions done or omitted before the rescission.