Corrigendum corrects notification by replacing a referenced paragraph with two specified paragraph references in the tax notification.
The corrigendum amends Notification No. MGST-1017/CR.111/Taxation-1 (11 July 2017) by directing that, in line 13 of the published notification, the words "paragraph 5" be read as "paragraphs 3.20 and 3.21".

GST export refunds require a pre-export bond or LUT, defined payment timelines, and Customs confirmation for restoration or recovery.
Rule 96A requires registered persons who export without payment of integrated tax to furnish FORM GST RFD-11 (bond or Letter of Undertaking) before export and binds them to pay tax with specified interest where exports or foreign exchange receipt do not occur within defined timeframes; GSTR-1 export details must be electronically transmitted to Customs and confirmation returned; export permission under bond/LUT is withdrawn on non-payment and restored on payment; conditions for LUT may be notified and provisions apply mutatis mutandis to zero-rated SEZ supplies.

Notification abeyance suspends specified Andhra Pradesh GST notification until further orders, effective from start of July.
G.O.Ms.No.276, Revenue (CT-II) Department, dated 30-06-2017 issued under the Andhra Pradesh Goods and Services Tax Act, 2017 is kept in abeyance by G.O.Ms.No.291 dated 14-07-2017 via the executive power specified in the Act; the abeyance continues until further orders and is deemed effective from 1st July, 2017.

Appointment of Tax Officers under Section 3: specified classes empowered for GST administration in the state from the commencement date.
Appointment of specified classes of state tax officers is effected under the Tamil Nadu Goods and Services Tax Act, designating Commissioner of State Tax, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, State Tax Officers and Deputy State Tax Officers as authorised classes; the notification also declares these appointments effective from the stated commencement date to enable exercise of the Act's administrative functions.

Appointment of officers under GST: VAT-era officials designated with corresponding State Tax titles to effect administrative transition.
Officers functioning under the Chhattisgarh Value Added Tax Act, 2005 are designated to corresponding posts for purposes of the Chhattisgarh Goods and Services Tax Act, 2017, via a specified mapping of VAT-era classes to State Tax designations; the designation mapping is effected under Section 3 of the CG GST Act and is deemed to have come into force from 1st July, 2017.

Registration jurisdiction expanded: Assistant Commissioners and State Tax Officers now hold statewide authority for GST registration.
The Commissioner has amended the prior notification to provide that, for the purposes of registration under the GST Act, all Assistant Commissioners of State Tax and all State Tax Officers shall have jurisdiction over the whole of the State, replacing the earlier local-area jurisdictional specifications.

Proper officers under GST registration work were re-assigned statewide, including registration approval and physical verification powers.
Proper officers under the Andhra Pradesh GST Act, 2017 were re-assigned by modified administrative orders with statewide jurisdiction. Goods and Services Tax Officers were made proper officers for verification, approval of registration applications and issuance of registration certificates to taxable persons other than casual taxable persons, non-resident taxable persons, and persons required to deduct or collect tax at source. Assistant Commissioners of State Tax were assigned similar functions for casual taxable persons, non-resident taxable persons, and persons required to deduct or collect tax at source, while authorised officers not below Deputy Assistant Commissioner were designated for physical verification of business premises.

Tariff value fixation sets import valuation for specified commodities and updates unit values for gold and silver.
Fixes tariff value rates by substituting Tables 1-3 in the principal customs notification, prescribing US dollar per-unit values for specified imported commodities including edible oils, brass scrap, poppy seeds, areca nuts, and unit values for gold and silver when particular notification benefits are availed, thereby updating the schedule used for import valuation and customs control for those goods.

Customs Tariff Amendment: substitution of tariff entry for static converters excluding cellular mobile phone converters.
The amendment substitutes serial number 4 in the Table of Notification No. 25/2005 Customs to prescribe tariff heading 8504 40, covering static converters for automatic data processing machines and units and telecommunication apparatus, expressly excluding static converters for cellular mobile phones.

GST classification revised: packaged branded shelled legumes excluded; description of unbranded honey amended.
Corrigendum narrows the commodity description for dried leguminous vegetables by excluding those put up in a unit container bearing a registered brand name, and amends the honey entry by removing the parenthetical reference to a proposed nil GST rate so the schedule now simply reads "Unbranded honey." These are textual corrections to Notification No. 1126-F.T. dated 28 June 2017 affecting the descriptive scope of the listed entries.

GST rate corrigendum updates taxable goods classifications and tariff codes, altering applicable state SGST rate entries.
Corrigendum to state SGST rate schedules modifies Schedule I, II and III by correcting product descriptions, inserting new serial entries with associated commodity descriptions and HS/tariff codes, and amending certain tariff headings to ensure the intended SGST classifications and applicable rates are reflected in the notification.

Jharkhand GST Third Amendment: exporters must file bond/LUT (FORM GST RFD-11) and meet refund and recovery timelines.
The amendment inserts rule 96A requiring registered exporters who opt for zero-rated supplies without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11; prescribes time limits for payment of tax and interest where export or receipt of foreign exchange does not occur; mandates electronic transmission of GSTR-1 export invoice details to Customs for confirmation; provides for withdrawal and restoration of bond/LUT privileges, and extends the procedure to zero-rated supplies to SEZ developers/units.

GST schedule amendment revises fertilizer classifications, omits specified schedule entries and alters descriptive coverage with retrospective effect.
The notification amends Punjab GST schedules by expanding the scope of the serial 180 entry in Schedule I and inserting four new fertilizer classifications (3102-3105) distinguishing nitrogenous, phosphatic, potassic and mixed/other fertilisers and covering certain packaged forms; it omits serials 66-69 from Schedule II; and it deletes specified descriptive phrases from Schedule III entries at serials 42 and 411. The amendment is given retrospective operative effect from the specified commencement date.

Errata to GST notification corrects specified entry text and omits certain phrases to clarify taxable classifications.
Errata to a Tamil Nadu Goods and Services Tax notification issues three targeted textual corrections: replace an entry phrase with "30 or any Chapter", remove the words "other than those" from a column entry, and omit the words "goggles and the like, corrective, protective or other" from another column entry, thereby amending the published schedule language under the State GST notification.

GST classification amendment narrows scope for dried leguminous vegetables and removes a provisional nil-rate notation.
The corrigendum amends S.No. 45 to exclude "put up in unit container and bearing a registered brand name" from the description of dried leguminous vegetables, shelled, and omits the bracketed notation "[proposed GST Nil]" from clause (vi) of S.No. 148 in the English version of the notification, correcting the tariff description and removing a provisional rate annotation.

Tariff corrections update goods descriptions and HS codes in state GST notification, amending multiple tariff lines and insertions.
Corrigendum to a state GST notification issues corrections to commodity descriptions and HS codes in the notification schedule: it clarifies the description for roasted coffee, corrects several HS headings and subheadings, inserts new entries for bran and agricultural residues, dried citrus fruits, and road tractors for semi-trailers with larger engine capacity, and replaces incorrect numeric tariff codes so the English version of the earlier gazetted notification reflects accurate tariff classification and descriptions.

Corrigendum: wording in a companies law notification amended to replace "statement or" with "statement and".
The corrigendum directs that in the Ministry of Corporate Affairs notification published vide G.S.R. 583(E), paragraph 5, Table, column (3), item (ii), the phrase "statement or" shall be replaced with "statement and", effecting a precise textual amendment to the notification's Table entry as published in the Gazette.

Electronic participation in board meetings allowed by annual declaration, with preserved draft minutes and mandated board committees.
Directors may declare at the start of a calendar year to participate in board meetings by electronic mode for one year, without precluding in-person attendance on advance notice. Draft minutes recording majority decisions must be preserved until confirmation. The substituted rule requires every listed company and companies specified under the directors' appointment and qualification rule to constitute an Audit Committee and a Nomination and Remuneration Committee.

Provisional anti-dumping duty on O-acid/Ofloxacin Acid imports from China imposed, varying by producer to address dumped imports.
Provisional anti dumping duty is imposed on imports of O acid (Ofloxacin Acid) from China PR with specified per kilogram duty rates for named producers and exporter combinations and a residual rate for others; the duty is payable in Indian currency, effective for six months unless earlier revoked, amended or superseded, and conversion uses the Government specified exchange rate with the bill of entry date as the relevant date.

Anti-dumping duty extension on Grinding Media Balls from China and Thailand maintained for a further one-year period.
The Central Government amended the principal anti-dumping notification to extend the anti-dumping duty on imports of Grinding Media Balls (excluding Forged Grinding Media Balls) from the People's Republic of China and Thailand by inserting paragraph 3, which provides that the notification shall remain in force up to and inclusive of 15th July, 2018, unless revoked earlier, pursuant to a continuation review and in exercise of powers under the Customs Tariff Act and the anti-dumping rules.