Composition levy intimation deadline extended; eligible taxpayers must file FORM GST CMP-01 within the revised statutory period.
An administrative order extends the period for filing intimation for enrollment under the composition levy, allowing eligible taxpayers to submit FORM GST CMP-01 within a revised filing window. The extension is issued under section 168 of the Puducherry Goods and Services Tax Act, 2017, read with sub rule (1) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017, and does not change substantive eligibility or other compliance duties under the composition scheme.

Review of aged prosecutions to recommend withdrawal after regional committee assessments and consolidated reporting.
Two centralized Review Committees are constituted to examine cases submitted by specified Regional Directors and SFIO to assess and recommend withdrawal of prosecutions under company law. Each Committee's membership and regional jurisdictions are prescribed, with authority to invite experts, meet on weekends, and visit offices. Regional Committees will provide supporting material. The Committees must submit consolidated recommendations to the Ministry within one month, pursuant to administrative approval.

State tax rate change: fertilisers reclassified into lower-rate schedule and certain entries removed from higher-rate schedule
The Telangana GST notification amends state tax schedules by inserting four fertiliser-related entries into the lower-rate Schedule I-covering nitrogenous, phosphatic, potassic and multi-nutrient or other fertilisers including certain packaged or tablet forms with specified exceptions-and by omitting four serial entries from the higher-rate Schedule II, thereby reclassifying the tax treatment of those goods effective from the notified commencement date.

Exemption from import rules: specified categories of imports and temporary admissions are excluded from application of the Rules subject to conditions.
The Order amends the exemption regime to list specific categories of imports and exports exempted from the Rules, including government and security imports, transit and redirected postal consignments in custody, bonded imports for re-export, passenger baggage, diplomatic and UN personnel imports, re imports for repair, temporary admissions under international conventions and ATA carnets, and exports/transshipments in transit; exemptions remain subject to conditions, bonds, custody, re export periods and other applicable prohibitions or regulations.

Amendment to income-tax notification reorders district schedule entries and adds Chief Commissioner designation for Pune.
The Board amends the Schedule of the earlier notification by omitting six district entries from their original serial positions and reinserting them after a later serial position, thereby reordering those districts, and by inserting "; Chief Commissioner of Income-tax, Pune" after the words "Principal Chief Commissioner of Income-tax, Pune" in another Schedule entry to add that designation.

Amendment to benami property notification relocates specified district entries and adds Chief Commissioner designation in Pune.
Amendment to the Schedule of S.O.1621(E) under the Prohibition of Benami Property Transactions Act removes certain district entries from serial number 18 (column 5), inserts those district entries into serial number 19 after "Shamli" (column 5), and inserts "; Chief Commissioner of Income-tax, Pune" after "Principal Chief Commissioner of Income-tax, Pune" in serial number 23.

Proper Officer designation assigns state tax officers delegated powers and jurisdictional duties under the OGST framework.
The notification designates specified classes of State Tax officers as Proper Officer, assigns particular powers and duties to those ranks with territorial jurisdictions set by the Commissioner, allows higher-ranking officers to exercise subordinate powers within their jurisdiction, restricts Appellate Authorities from exercising other officers' powers, and authorizes delegation by the Commissioner to subordinate officers, superseding the prior office order.

Tax rate schedule correction updates tariff classifications, inserts goods and amends rate entries, effective retrospectively.
Corrigendum amends tariff entries across rate schedules by correcting commodity descriptions, substituting tariff codes, and inserting new items: Schedule I (2.5%) revises coffee description, adds an entry for bran and cereal residues, and corrects tariff codes; Schedule II (6%) inserts dried citrus fruit and corrects beverage subheadings; Schedule IV (14%) inserts road tractors for semi-trailers above 1800 cc. These textual substitutions and insertions are declared deemed effective from 01-07-2017.

E-waybill requirement imposes mandatory generation and carriage of electronic waybills for movement of taxable goods.
An e-waybill requirement is prescribed for movement of taxable goods: registered persons, unregistered persons or persons liable for registration must generate Form GST e-Waybill-1 for non-exempt consignments above the prescribed value when transported into, out of or within the State. Generation responsibility is allocated by transaction type; transporters must generate consolidated Transporter Declarations when carrying multiple waybills or when vehicle details are absent. Transshipment requires a Transhipment Declaration. e-Waybills must be generated via the authorised APCT web portal, accompany goods for inspection, and are subject to cancellation and distance-based validity rules.

Corrigendum to customs notification removes the phrase 'the whole of', amending the text of the prior notification.
Corrigendum G.S.R. 943(E) amends Notification No. 46/2017 Customs (G.S.R. 781(E)) by directing omission of the words "the whole of" at page 52, line 12 of the earlier notification, effecting a textual correction to the published Gazette entry.

Corrigendum to customs notification removes phrase "whole of the" from the published exemption text, amending the notification wording.
Corrigendum effects a textual amendment to a customs exemption notification by directing the deletion of the words "whole of the" at a specified page and line in the Gazette publication, altering only the published wording without adding substantive conditions to the exemption.

Inclusion of goods and services tax compensation cess clarifies tax and cess applicability and updates subsection references.
Corrections to Notification No. 43/2017-Customs replace references to "integrated tax" with "integrated tax and goods and services tax compensation cess" at two specified locations and amend two cross references so that "under sub section (7)" reads "respectively under sub section (7) and (9)", confined to the four indicated page and line entries in the published notification.

Customs duty wording correction narrows exemption scope by replacing 'the whole of the duty of customs' and omitting a phrase.
Corrigendum effects textual amendments to the exemption notification: replace "the whole of the duty of customs" with "so much of the duty of customs" at page 17, line 11, and omit the words "from the whole of" at page 17, line 12, to correct the published Gazette entry.

Extension of time for composition levy intimation: filing period for FORM GST CMP-01 extended under statutory authority.
The Department, invoking its statutory authority under the Himachal Pradesh Goods and Services Tax Act, 2017, extends the period for filing an intimation in FORM GST CMP-01 under the composition levy provision of the Himachal Pradesh GST Rules, 2017, thereby modifying the deadline for eligible taxpayers to submit the composition scheme intimation.

Composition levy intimation extended: deadline to file FORM GST CMP-01 extended under Odisha GST Rules for compliance.
The Commissioner of State Tax, Odisha extends the period for filing an intimation to opt for the composition levy by allowing submission in FORM GST CMP-01 under the Odisha Goods and Services Tax Rules, thereby amending the operative deadline for taxpayers to opt into the composition scheme.

Extension of Filing Deadline for FORM GST CMP-01: compliance deadline extended to mid August under rule 3(1).
The Commissioner of Commercial Taxes, acting under sub rule (1) of rule 3 of the Karnataka Goods and Services Tax Rules, 2017, has extended the period for filing intimation in FORM GST CMP-01; the compliance deadline for submitting the composition scheme intimation is extended to 16th August, 2017.

Corrigendum to customs notification removes a qualifying phrase narrowing the scope of an exemption under the tariff notification.
Corrigendum directs omission of the phrase "the whole of" from Notification No. 47/2017-Customs at the specified location (page 57, line 20), thereby altering the textual scope of the affected tariff/exemption provision by removing a qualifying phrase that determines the reach of the exemption.

Extension of time for filing composition levy intimation in FORM GST CMP-01 allowing an extended filing deadline.
The Board extends the period for filing intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Central Goods and Services Tax Rules, 2017, permitting eligible taxpayers to submit the composition levy intimation until 16th August, 2017.

Extension of filing period for composition scheme intimation allows late submission of FORM GST CMP registration under state GST rules.
The Commissioner has ordered an extension of time for filing intimation to opt into the composition levy under sub rule (1) of rule 3 of the Madhya Pradesh GST Rules, 2017, authorising eligible taxpayers to submit the required intimation in FORM GST CMP O1 by the new deadline specified in the order, issued by the Office of the Commissioner, Commercial Tax, Madhya Pradesh.

E way bill requirement: consignments above statutory value thresholds and specified goods must carry prescribed forms and download them.
Under Rule 138 UP GST Rules, 2017 persons in charge of conveyances must carry prescribed e way bill forms while taxable goods are in movement or transit storage: e way bill 01 for consignments from outside the State meeting the statutory threshold (with a personal use exception), e way bill 02 for intra state or outward movement of specified commodities, e way bill 03 for e commerce deliveries, and TDF 01/TDF 02 for entry and exit reporting; forms must be downloaded as prescribed by the Commissioner via the Commercial Tax Department website.