Document carriage requirement: trip sheet and invoice must be carried by the owner or the carrier's driver during transport.
Mandatory document carriage requires that a trip sheet or log book, together with a tax invoice, delivery challan, bill of supply or bill of entry as applicable, be carried by the owner or person in charge of the goods, and when goods are transported by a goods carrier the driver or other person in charge of the carrier must also carry these documents.

Haryana GST rules amended: refund rules for zero-rated exports, strengthened seizure, recovery and compounding procedures.
The amendment adds explicit references to central tax, State tax and integrated tax; allows FORM GSTR-3B alongside FORM GSTR-3; inserts Rule 96A requiring exporters using bond or Letter of Undertaking to furnish FORM GST RFD-11 prior to export, sets electronic transmission and Customs confirmation of export invoices, prescribes time limits for payment of tax and interest where exports or foreign exchange receipts fail, and provides for withdrawal and restoration of export privileges. It introduces E-way transitional provisions, detailed inspection, seizure and provisional release procedures (with bond and bank guarantee), and a comprehensive demands and recovery regime using specified FORM GST DRC series, plus compounding procedures under FORM GST CPD series.

Import policy amendment reclassifies specified chapter items from restricted to free, imposing health authority conditions.
Amendment reclassifies specified items under Chapter 98 of the ITC (HS) from restricted to free import status, replacing earlier value limit exemptions with policy conditions. Chapter notes are revised to expand the list of exclusions to include tobacco and manufactured tobacco products. Affected Exim codes are to be imported free subject to conditions set out in the Foreign Trade Policy and health related requirements imposed by competent authorities.

Designation of proper officers to exercise GST powers over registration, assessment, audit, inspection and recovery.
The notification designates specified ranks as Proper Officer to exercise powers under the Tamil Nadu GST Act and Rules across registration (initiation, extension, amendment, cancellation, revocation), assessment and determination of tax and penalty (including provisional and summary assessments and special audit based assessments), audit functions, refunds, accounts and records oversight, inspection/search/seizure/arrest and related seizure procedures, and demands, recovery and penalty enforcement; effective 29 June 2017.

Territorial jurisdiction alignment: VAT-era circles and enforcement officers deemed same under GST framework for administrative continuity.
The notification deems that the territorial jurisdiction of organizational units under the Tamil Nadu Value Added Tax Act, 2006 - including Circles, Zones, CT Districts, Territorial Divisions, Large Taxpayers Unit, Enforcement Wings and intelligence and investigation cells - shall be the same under the Tamil Nadu Goods and Services Tax Act, 2017, and that officers appointed under the 2006 Act shall be treated as the same officers under the 2017 Act, with the deeming provision effective from the commencement of the GST regime.

Appellate Authority for Advance Ruling constituted to hear appeals against advance rulings under Gujarat GST law.
Constitution of the Gujarat Appellate Authority for Advance Ruling to hear appeals against advance rulings under the Gujarat Goods and Services Tax framework, establishing a two-member appellate forum comprising the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax.

Advance Ruling panel constituted with central and state tax members under GST for advance determinations.
The Government, invoking its power under the GST Act, constitutes the Authority for Advance Ruling by administrative notification and specifies initial membership: a Joint Commissioner nominated by the Central Government and a Joint Commissioner (Legal) of State Tax as the State member, thereby establishing the panel to deliver advance rulings under the GST framework.

Letter of Undertaking eligibility allows export without IGST where exporters meet remittance or status-holder criteria, subject to prosecution limits.
Permits furnishing a Letter of Undertaking instead of a bond for export without payment of integrated tax where the exporter is a status holder under the Foreign Trade Policy or received foreign inward remittances of at least ten percent of export turnover (not less than one crore) in the preceding financial year, provided the exporter has not been prosecuted in cases of tax evasion exceeding two hundred and fifty lakh rupees; the LUT is to be furnished in duplicate for the financial year in the annexure to FORM GST RFD-11 and executed by specified authorised signatories on the registered person's letterhead.

GST rate amendments update tariff classifications and insert specific goods, altering applicable state tax treatment and entries.
Corrigendum to the Maharashtra GST rates notification: Schedule I (2.5%) reclassifies coffee as roasted, inserts an entry for bran and other cereal/legume residues (excluding specified feeds), corrects HS codes and expands chapter references. Schedule II (6%) inserts dried citrus fruit (specified types) and amends several tariff subheadings. Schedule IV (14%) inserts road tractors for semi-trailers with engine capacity exceeding 1800 cc. Issued by the Finance Department and signed by the Deputy Secretary.

Classification of dried leguminous vegetables narrowed to exclude unit-packed products bearing a registered brand name from the schedule description.
Correction to the Maharashtra GST schedule replaces the description "Dried leguminous vegetables, shelled, whether or not skinned or split" with the same description excluding products "put up in unit container and bearing a registered brand name", thereby narrowing the schedule's scope to omit unit-packed branded variants from that generic classification.

Dried leguminous vegetables classification amended to exclude unit container registered brand items; proposed GST Nil annotation removed.
Erratum corrects the notification schedule: serial number 45 is amended to exclude dried leguminous vegetables put up in unit container and bearing a registered brand name; and in serial number 148, column (3), clause (v), the phrase "(proposed GST Nil)" is omitted.

Errata to tariff schedule: corrections and insertions to commodity descriptions and HS codes, updating classifications.
Errata issues corrections and insertions to a previously published GST notification schedule, replacing specified commodity descriptions and HS tariff codes and inserting new serial entries for cereal residues, dried citrus fruits and road tractors, thereby amending how those commodities are described and classified in the Tamil Nadu GST schedule.

Tariff classification amendment: branded unit-packed dried leguminous vegetables excluded from concessional rate; proposed nil entry removed.
The Schedule entry for dried leguminous vegetables at S.No. 45 is revised to exclude items put up in unit container and bearing a registered brand name, and the notation indicating a proposed nil GST treatment at S.No. 148 is deleted.

GST rate schedule amendments update taxable descriptions and Harmonized System codes, inserting and substituting entries to clarify levy.
Corrigendum to the Tripura SGST notification amends specified entries in Schedule I (2.5%) and Schedule II (6%) by substituting and inserting commodity descriptions and tariff codes, including revising the coffee description to "Coffee roasted, whether or not decaffeinated," inserting an entry for bran and residues from cereals and leguminous plants, adding dried citrus fruit, correcting multiple HS/tariff codes, broadening a product-heading range, and inserting an entry for road tractors for semi-trailers with a specified engine-capacity classification.

Electronic Verification Code accepted for authentication under AP GST rule 26, including net banking and portal-generated EVC methods.
The Chief Commissioner substitutes clause (ii) under rule 26 of the Andhra Pradesh GST Rules, 2017 to specify electronic verification methods: (ii) Electronic verification code generated through net banking login on the common portal; and (iii) Electronic verification code generated on the common portal. The amendment is issued under sub-rule (1) of rule 26 and is deemed effective from the 22nd day of June, 2017.

GST rate corrigendum adjusts Schedule entries to exclude branded unit packed dried legumes and removes a proposed nil rate notation.
Corrigendum narrows the Schedule entry for dried leguminous vegetables, shelled at serial No. 45 by excluding items put up in unit containers bearing a registered brand name, and omits the bracketed proposed nil GST notation in the entry at serial No. 148.

GST corrigendum updates taxable goods' descriptions and HS codes, amending State Tax schedules and tariff entries.
Corrigendum to the State GST rate notification substitutes and inserts Schedule entries: revising the coffee description to roasted coffee, inserting a tariff line for bran and residues from cereals or leguminous plants with specified exclusions, correcting several HS codes and chapter references (including multiple 2202-series entries reformatted to revised 2202 99 variants), inserting dried citrus fruits into Schedule II, and adding a tariff entry for road tractors for semi-trailers of specified engine capacity.

GST procedural rules update inspection, seizure, recovery and compounding processes through revised forms and enforcement mechanisms.
The amended rules revise the State GST procedural framework for refunds, exports, inspection, search and seizure, detention, confiscation, demand, recovery, appeals and compounding. They standardise GST forms, electronic transmission of export and supply data, and references to tax terminology. The rules also prescribe the procedure for provisional release, auction, sale, disposal and adjustment of goods, documents, conveyances and amounts recovered under enforcement action.

Composition levy eligibility: registered persons below prescribed turnover threshold may opt to pay composition tax at specified rates.
Prescribes that an eligible registered person with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt for composition levy in lieu of central tax, at specified rates depending on the class of supplier; provides a reduced aggregate turnover threshold for certain States; excludes manufacturers of specified goods from electing composition levy and adopts the First Schedule to the Customs Tariff Act, 1975 for tariff interpretation.

Notification of Amendment Rules: Mizoram GST amendment rules notified and made effective upon Council recommendation.
Notification under Section 164 of the Mizoram Goods and Services Tax Act, 2017 notifying the Mizoram Goods and Services Tax (Amendment) Rules, 2017; the Governor, on the Council's recommendation, made the Amendment Rules operative from 22nd June, 2017, the notification being dated 10th July, 2017 and issued by the Commissioner & Secretary, Taxation Department, Government of Mizoram.