Non-application of notification to goods manufactured before the cut off date but cleared thereafter clarified by government.
The Central Government clarifies that the earlier tariff notification shall not apply to goods manufactured on or before 1st February, 2018 and cleared on or after 2nd February, 2018, exercising powers under the Central Excise statutory framework and the Finance Act to delimit the temporal applicability of that notification.

Common adjudicating authority appointed to consolidate adjudication of specified customs show cause notices under DRI notification.
Directorate of Revenue Intelligence appoints specified officers as the Common Adjudicating Authority to exercise powers and discharge duties in respect of enumerated show cause notices, replacing the originally named adjudicating authorities; the notification lists each noticee, show cause notice reference, the adjudicating authority originally named, and the officer appointed to perform the adjudication, and records substitutions effected by subsequent notifications.

GST rate amendments expand exemptions and set valuation rules for composite real estate and construction-related supplies.
The notification amends the State GST rate schedule to add and reclassify construction and related services - including in situ slum redevelopment, EWS and credit linked houses under Affordable Housing/PMAY(U), mid day meal cooking facilities in 12AA entities, composite works contracts, vessel time charters, vehicle rentals, housekeeping via e commerce with input credit restrictions, tailoring and manufacturing services, environmental services, amusement admissions, mining exploration and support services - prescribes applicable state tax rates and inserts a valuation rule deeming the land component to be one third of the total charged for specified composite supplies.

Exemption for public research institutions clarified, with eligible entities updated and central customs notification alignment specified.
The notification amends the State GST rate schedule by substituting the principal entry to specify public funded research institutions and certain higher education institutions (excluding hospitals) as eligible for the exemption and by correcting departmental references to Department of Scientific and Industrial Research in specified table entries. It inserts a new explanation expressly aligning the State exemption with the cited central customs notification and stating the exemption's applicability from the prescribed effective date.

State tax reduction on margins of used motor vehicle supplies; capped rates apply, excluded where input tax credit claimed.
Exempts state tax on intra state supplies of specified old and used motor vehicles to the extent tax exceeds a prescribed rate on the margin of the supplier. Margin is defined as consideration less depreciated value where depreciation was claimed, or as selling price less purchase price otherwise; negative margins are ignored. The exemption does not apply if the supplier has availed input tax credit, CENVAT, VAT or other input credits on the goods.

GST rate notification amendment updates feed and oil-cake classifications, tariff codes, and hearing aid parts, effective from the notified commencement.
Amendment to the State GST rate schedule substitutes the feed-related entry, inserts new serials classifying de-oiled rice bran and cottonseed oil cake under specific tariff headings, replaces a tariff code at another serial, excludes ghamella from a specified agricultural description, substitutes the item description to Vibhuti, and adds a serial for parts for manufacture of hearing aids. The changes take effect from the notified commencement date and are issued under the authority of the Lt. Governor pursuant to section 11(1) of the Delhi GST Act.

Anti dumping duty effective period set for five years from provisional imposition, payable in Indian currency with specified exclusion.
Anti dumping duty is made effective for five years from the date of imposition of the provisional anti dumping duty (5 June 2017) and is payable in Indian currency; the duty shall not be levied for the period commencing from the lapse of the provisional anti dumping duty (5 December 2017) to 22 January 2018.

Tax liability on development rights transfers to registered suppliers when possession is transferred by conveyance.
The notification specifies two reciprocal classes of registered persons and provides that state tax liability on supplies where consideration is wholly or partly in the form of construction service or development rights shall arise when the developer, builder or other registered person transfers possession or the right in the constructed complex, building or civil structure to the person supplying the development rights by entering into a conveyance deed or similar instrument.

Late fee waiver for delayed GSTR 1 filing limits penalty exposure for failure to furnish outward supply details.
The notification waives, for registered persons, the portion of late fee for failure to furnish FORM GSTR 1 by the due date that exceeds twenty five rupees per day; if there are no outward supplies in a month/quarter, the waiver applies to the portion exceeding ten rupees per day. The waiver is effected by statutory notification and is effective from 23 January 2018.

Appointment of ex officio member to the insolvency regulator establishes a statutory executive filling of a board seat.
Central Government appoints Shri Gyaneshwar Kumar Singh, Joint Secretary, Ministry of Corporate Affairs, as ex officio member of the Insolvency and Bankruptcy Board of India under clause (b) of sub section (1) of section 189 of the Insolvency and Bankruptcy Code, 2016, by Ministry of Corporate Affairs notification dated 22nd February 2018, replacing Shri Amardeep S. Bhatia; the notification was subsequently rescinded by a later notification.

GST amendments update valuation for lotteries, input tax credit transfers, invoicing and e-way bill generation and validity rules.
The amendment revises timelines, valuation and invoicing rules, inserts rule 31A fixing valuation methods for lotteries and betting, modifies exclusions to aggregate exempt supplies, and overhauls e-way bill generation, assignment, validity, cancellation and related forms (including EWB-01 and EWB-02). It also permits transfer of input service credits to an Input Service Distributor via specified invoices and updates refund and exporter-related provisions.

Late fee cap for delayed GSTR 6 returns: waiver of fees exceeding a nominal per day amount to reduce filing burden.
The Tripura State Government, under the Tripura State Goods and Services Tax Act, 2017, notifies that late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date is waived to the extent it exceeds a fixed nominal per day amount; the notification implements this waiver on the recommendations of the Council and limits recoverable late fee to that per day threshold.

Late fee waiver for delayed GSTR-5A filings limits payable late fee beyond a daily threshold, lower threshold for nil tax returns.
The State Government waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-5A by the due date that is in excess of a specified per day amount; where the total integrated tax payable in the return is nil, the waiver covers late fee amounts in excess of a lower specified per day amount for each day during which the failure continues.

Late fee waiver for delayed GSTR-5 filings reduces payable late fee above daily thresholds, greater relief for nil-tax returns.
The State Government, under section 128 of the Tripura SGST Act, waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the portion of late fee in excess of ten rupees per day, thereby providing reduced late-fee liability for nil-tax filings.

Late fee waiver for delayed GSTR-1 filing relieves excess daily penalty above a prescribed threshold as administrative relief.
The State Government waives the amount of late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 by the due date to the extent it exceeds a specified daily threshold, with a lower threshold where there are no outward supplies in the relevant month or quarter; the waiver is an administrative relief announced by the Finance Department.

Designation of Common GST Electronic Portal for registration, returns, tax payment, and electronic way bills.
The State Government, invoking section 146 of the Tripura State Goods and Services Tax Act read with section 20 of the Integrated Goods and Services Tax Act, designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, return filing and integrated tax computation and settlement, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills, superseding an earlier notification except as to prior actions.

Centralised communication for tax notices enables electronic issuance, structured machine-readable responses, and no personal appearance requirement.
The scheme establishes a Centralised Communication Centre authorised to issue digitally signed notices under the Income-tax Act, requiring persons to furnish information or documents by specified dates. Notices are served electronically via email or portal with SMS intimation, and responses must follow machine-readable structured formats and procedures prescribed by the Principal Director General/Director General (Systems). The Centre will provide portal features, call-centre support, administrative centralisation and a grievance redressal mechanism, and personal appearance before the Centre is not required.

GST exemption scope revised: aligns Assam notification with central customs exemption and amends institutional and departmental references.
The notification amends an Assam GST exemption by redefining eligible institutions to include public funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and by correcting the departmental reference to "Department of Scientific and Industrial Research." It inserts an Explanation aligning the state's exemption with the central Government of India customs notification G.S.R. 303(E) and states the exemption's date of applicability.

Margin-based state tax exemption for used motor vehicles applies, limited to supplier margin and subject to input tax credit exclusion.
Exempts state tax on specified intra-state supplies of old and used motor vehicles by applying a margin-based taxation method: tax is limited to the amount calculated on the supplier's margin with prescribed rates by vehicle category. Vehicle classification follows the Motor Vehicles Act; negative margins are ignored. Where depreciation under income-tax law was claimed, margin equals sale consideration minus depreciated value; otherwise margin equals selling price minus purchase price. The exemption does not apply if the supplier has availed input tax credit, CENVAT, VAT credit or other input tax on the goods.

GST notification amendment updates Schedule entries, adding and substituting tariff descriptions and inserting new items.
Amendments revise the notification Schedule by substituting and inserting entries: Sl. No. 102's feed and by product description is replaced; Sl. No. 102A is substituted to list de oiled rice bran and a new Sl. No. 102B inserted for cotton seed oil cake; Sl. No. 136A's chapter code is amended; Sl. No. 137's description is expanded; Sl. No. 148 item (v) is substituted to read "Vibhuti"; and a new Sl. No. 151 is inserted for "Parts for manufacture of hearing aids." Effective date: 25 January 2018.