Deemed registration where certificate not available and no notice, enabling portal issuance verified through electronic verification code.
The amendment replaces requirements for digital signatures with alternatives allowing documents to be "duly signed or verified through electronic verification code" or other notified modes, and provides that where a registration certificate is not made available on the common portal within the prescribed period and no notice is issued, the registration shall be deemed to have been granted and the certificate, duly signed or verified through electronic verification code, shall be made available on the portal.

Mizoram GST rules amend valuation, input tax credit, invoicing, returns, refunds and electronic compliance procedures.
Amendment prescribes sequential methods for determination of value of supply including open market, known monetary equivalents, like-kind comparisons, cost-plus and residual methods; sets valuation for special supplies (currency exchange, travel booking, life insurance, second hand goods, vouchers, pure agents), defines exchange rate and tax-inclusive value extraction formula, and establishes comprehensive input tax credit rules, invoicing, returns, matching, refund, transitional, assessment, audit, advance ruling and practitioner procedures with prescribed forms and electronic processes.

Goods and Services Tax amendment notifies Third Amendment Rules taking effect and altering state GST regulatory provisions.
Notification promulgates the Third Amendment to the Mizoram Goods and Services Tax Rules, 2017, amending state GST rules under statutory rulemaking powers; the amendment is notified by the Governor on the recommendations of the Council and is effective from 1st July, 2017, issued by the Taxation Department and signed by the Commissioner & Secretary to the Government of Mizoram.

Cross-reference correction updates cited paragraphs in administrative state tax notification to reference the proper provisions.
The Government of Arunachal Pradesh issues a corrigendum to Notification No.15/2017 - State Tax, amending line 6 to replace the reference "paragraph 5" with "paragraphs 3.20 and 3.21", thereby correcting the internal cross-reference in the published notification.

Puducherry GST Rules amend tax terminology, add export bond/LUT refund rules, expand seizure and recovery procedures.
The Amendment substitutes inclusive tax nomenclature, permits FORM GSTR-3B, inserts rule 96A requiring FORM GST RFD-11 bond/LUT and specified payment obligations for exports without payment of integrated tax, creates Chapter XVII for inspection/search/seizure with forms for authorisation, seizure, prohibition and provisional release (INS-01 to INS-05), and establishes Chapter XVIII on demands and recovery prescribing form-driven notices, attachment, auction, third party recovery, provisional attachment/restoration, installment payment procedures, and distribution of sale proceeds; Chapter XIX sets compounding procedures and associated forms.

Textual amendment: corrigendum replaces an internal paragraph reference to clarify a central tax notification's cross reference.
Corrigendum to Notification No. 16/2017-Central Tax replaces the reference "paragraph 5" in the original Gazette text with paragraphs 3.20 and 3.21, amending an internal cross reference in the notification.

E-way bill documentation requires specified invoice and transporter challan to accompany goods until system approval.
The State Government requires that the person in charge of a vehicle carrying goods keep with them an Invoice/Tax Invoice or Challan showing GSTIN (if any), complete consignor and consignee addresses, quantity/weight and total value of goods, and a Challan or bilty issued by the transporter, until an approved E-way bill system is developed.

Customs tariff amendment updates specified table entries to a uniform percentage under delegated powers in the Customs Act.
The Government, invoking powers under the Customs Act and Customs Tariff Act, amends Notification No. 50/2017-Customs by substituting the entries in column (4) of the Table against serial numbers 85, 86 and 87 with a uniform percentage figure, effecting a rate change for those listed entries.

Electronic commerce operator liability to pay intra state GST on specified transport and accommodation services, subject to supplier registration exception.
Electronic commerce operators are required to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services in hotels, inns, guest houses, clubs, campsites and other commercial lodging places, except where the supplier using the electronic commerce operator is independently liable for registration; definitions of radio taxi and vehicle categories reference GPS/GPRS tracking and the Motor Vehicles Act.

Refund entitlement for diplomatic missions and international organisations under state GST with certification and use-based conditions.
Specification grants refunds of state tax to United Nations and specified international organisations for supplies used or intended for official use upon a certificate from the organisation; and to foreign diplomatic missions, consular posts and diplomatic agents only where the Protocol Division issues a reciprocity-based certificate. Services require an original signed undertaking that they are for official or permitted personal use. Goods require a certificate confirming mission use, non-disposal for three years, and repayment of refund on non-compliance. Withdrawal of the Protocol Division certificate terminates refund entitlement.

No refund of unutilised input tax credit for specified services under GST notification, refund entitlement disallowed immediately.
No refund of unutilised input tax credit is prescribed where supplies consist of the services specified in sub-item (b) of item 5 of Schedule II to the Jammu and Kashmir Goods and Services Tax Act; the Government has notified that no refund shall be allowed under the Act in respect of such specified services, with the notification taking immediate effect.

Public authority activities not treated as supply: Panchayat functions excluded from GST treatment, effective immediately.
Notification under the Jammu and Kashmir GST Act states that activities or transactions undertaken by Central, State or local authorities as public authorities consisting of services in relation to a function entrusted to a Panchayat under the Panchayati Raj law shall be neither a supply of goods nor a supply of service; the notification is issued under the Act and comes into force immediately.

Reverse charge under state GST: recipients must pay SGST for specified services including GTA, legal, sponsorship and government supplies.
Notification lists categories of services on which the whole of State GST shall be paid by the recipient on reverse charge: GTAs for road transport of goods to specified recipients; individual advocates or advocate firms for representational/legal services to business entities; arbitral tribunals to business entities; sponsorship services to corporate or partnership firms; supplies by government bodies to business entities (with specified exclusions); directors to their company; insurance agents to insurers; recovery agents to banks/financial institutions/NBFCs; and transfer or permitting use of copyrights by authors or creators to publishers, music companies or producers. Explanations define recipient for freight, body corporate, litigant as recipient of legal services, and cross references to GST Acts for undefined terms.

GST exemption for specified intra State services: nil state tax applied to listed public, social and transport services.
SRO GST 12 exempts specified intra State supplies of services from Jammu & Kashmir State GST under section 11 of the Act. It lists service categories accorded nil state tax subject to conditions and provisos, including charitable activities, government and local authority functions, specified transport and goods movement services, housing and residential renting, religious services with charge thresholds, select banking, insurance and social scheme services, incubator and skill development services, educational and healthcare services, and numerous sector specific exemptions. Chapter and heading references are indicative; detailed definitions and exclusions clarify scope and applicability.

State GST rates on intra state services set with variable rates and conditions including input tax credit limits and valuation rules.
Notification under the Jammu and Kashmir Goods and Services Tax Act, 2017 notifies state tax rates for intra State supplies of services by reference to a service classification table, specifying for each heading the applicable state tax rate and any conditions. Several services are chargeable only where input tax credit on goods or services used has not been taken, and partial credit use requires reversal as if the service were exempt. Valuation rules include deeming land to be one third of total consideration in certain construction contracts and prescribed valuation for lottery supplies; definitions and interpretative rules are set out and the notification is effective immediately.

Exemption on intra-state supplies of second hand goods: registered dealers receiving from unregistered suppliers exempt from state tax under GST.
Exemption applies to intra-State supplies of second hand goods received by a registered dealer who pays State tax on the value of outward supplies as determined under the valuation rules for outward supply; where such goods are received from an unregistered supplier, the registered recipient is relieved from the whole of the State tax otherwise leviable under the Jammu and Kashmir GST provisions. The exemption is effected by executive notification and takes effect immediately.

Exemption on intra State supplies: deductors receiving from unregistered suppliers exempt from state tax subject to registration condition.
Exemption is granted for intra State supplies of goods or services received by a deductor from an unregistered supplier, exempting such receipts from the whole of State tax, provided the deductor is not otherwise liable to be registered except under the specific sub clause that mandates registration solely due to deduction obligations.

Exemption on intra-state supplies by unregistered suppliers: registered recipients exempt from state tax below prescribed daily threshold.
The government exempts intra State supplies of goods or services received by a registered person from unregistered suppliers from state tax, subject to a daily aggregate ceiling for supplies from such unregistered suppliers; the exemption is effected under the Act's delegated power and comes into force immediately.

State tax exemption for CSD supplies to unit canteens and authorised customers under Jammu and Kashmir GST framework.
The Government exempts from the whole of the state tax the supply of goods by the CSD to unit-run canteens and to authorised customers, and the supply of goods by unit-run canteens to authorised customers, applying the interpretive rules of the First Schedule to the Customs Tariff Act for tariff references; the exemption is effective immediately.

Partial refund of state tax granted to Canteen Stores Department for supplies to Unit Run Canteens and authorized customers.
Notification under section 55 of the Jammu and Kashmir GST Act specifies the Canteen Stores Department as entitled to claim a refund of fifty per cent of the applicable state tax paid on all inward supplies received for subsequent supply to Unit Run Canteens or authorized customers of the CSD; the specification follows Council recommendation and is effective immediately.