Tax exemption for Maharashtra Electricity Regulatory Commission's specified incomes granted, subject to noncommercial activity and filing conditions.
Central Government notifies Maharashtra Electricity Regulatory Commission as eligible for exemption under clause (46) of section 10 of the Income tax Act for specified receipts - annual licence fees, interest on deposits and savings, application/petition fees, State government grants, document fees, penalties for delayed licence fees, RTI fees and sale of scrap - effective retrospectively for 1 June 2011-31 March 2012 and financial years 2012-13 to 2014-15, subject to conditions: no commercial activity, unchanged activities and income nature, and prescribed filing of income returns.

Correction of official notification: institutional name amended to Institute of Cost Accountants of India for accuracy.
A corrigendum directs that the phrase "the Institute of Certified Management Accountants of India" in the earlier Gazette notification be read as "the Institute of Cost Accountants of India," thereby correcting the published textual error and providing the formal replacement language for the specified line of the prior notification.

Special Economic Zone designation confers SEZ status, constitutes an Approval Committee and deems the zone an Inland Container Depot.
Designation of 10.09 hectares at Behrampur and Balola as a Special Economic Zone for IT/ITES under the Special Economic Zones Act, 2005, allocating specified plots among three developers (Metro Infocity, Zamidar Realcon, Lavya Realtors) and aggregating their areas. The notification also constitutes an Approval Committee with listed ex officio members and a developer special invitee, and deems the zone an Inland Container Depot under the Customs Act.

E-way bill exemption: intra-state movement of all goods temporarily not required to generate e-way bills under the applicable rule.
The Commissioner has suspended the earlier notification brought into force requiring e-way bills and, until further notice, intra-state movement of all goods shall not require generation of an e-way bill under clause (d) of sub rule (14) of rule 138 of the GST Rules.

E-way bill requirement expanded: pre-movement electronic information, assignment, consolidation, validity and specific exemptions clarified.
The amendment prescribes e-way bill obligations: registered persons causing movement of consignments above the prescribed threshold must furnish Part A of FORM GST EWB-01 before movement; Part B is to be furnished by consignor/consignee or transporter as applicable. The rule prescribes generation, assignment to other transporters, consolidation of multiple consignments, validity periods, cancellation procedures, inter-state recognition, and specified exemptions and Annexure commodity exclusions, with special provisions for principal-job worker movements and handicraft consignments.

Notification amendment under Section 20(8) changes the compliance date for the Deputy Commissioner to a later February date.
Amendment revises an administrative notification under Section 20(8) of the Value Added Tax Act by substituting the previously specified date for the Deputy Commissioner, Commercial Tax, with a later date, thereby changing the applicable administrative deadline in the referenced notification.

Exchange rate determination: updated import and export currency conversion rates prescribed for customs valuation and compliance.
The notification prescribes specific foreign currency conversion rates into Indian rupees for customs valuation, superseding the prior notification and providing distinct import and export rates for each listed currency. The schedules annexed set the operative conversion figures to be applied by customs authorities and traders when calculating rupee-equivalent values for imported and exported goods.

Tariff value fixation updates import valuation for edible oils, metals, seeds, nuts and specified precious metal entries.
The Central Board of Excise & Customs, under powers conferred by the Customs Act, 1962, substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.), fixing tariff values in US dollar terms for specified imported goods including various edible oils, brass scrap, poppy seeds, areca nut, and gold and silver where specified notification benefits are availed.

Rescission of E-way bill postponement notification reverses earlier deferment and preserves prior actions under government order.
The State government, under Section 164 of the Andhra Pradesh GST Act, rescinds its earlier notification postponing the applicability of E-way bill rules, with a saving clause preserving actions or omissions that occurred before the rescission; the rescission withdraws the prior deferment prospectively.

De-notification of Special Economic Zone: government rescinds prior notifications and withdraws notified area following prescribed approvals.
The Central Government rescinds earlier notifications and de-notifies the remaining 139 hectares of the Sector Specific Special Economic Zone for Agro Processing at MIDC, Latur, following a developer proposal, the State Government's no-objection and the Development Commissioner's recommendation, exercising the proviso to the SEZ rules; the rescission is subject to the qualification "except as respects things done or omitted to be done" before such rescission.

Correction to notification wording: 'substituted' to be read as 'inserted' in clause B serial entries.
The corrigendum instructs that, in the English version of the referenced State tax notification, within clause (B) serial (i) the word "substituted" shall be read as "inserted", and similarly in clause (B) serial (ii) the word "substituted" shall be read as "inserted"; this is a textual correction to control interpretation and application of those clause entries.

Rescission of notification ends prior implementation timetable for e-way bill rules while preserving prior acts.
The State Government rescinds Notification No. 74/2017-State Tax (29 December 2017) concerning the e-way bill rules, while preserving the legal effects of actions done or omissions made before the rescission, issued under powers conferred by the Chhattisgarh Goods and Services Tax framework.

GST exemptions amended - expanded categories for government-related composite supplies and IFSC intermediary services take effect this year.
The notification amends the State Tax (Rate) schedule to broaden GST exemptions by adding "Government Entity" as a recipient, creating a nil-rated entry for composite supplies to government bodies linked to Panchayat and Municipality functions where goods are no more than 25% of value, extending a temporal concession from one year to three years, and introducing time-limited nil-rated entries for export transportation of goods by aircraft and vessel until the specified sunset date.

GST rate amendment reduces a specified state tax rate and narrows the taxable base to supplies of goods.
Amendment to an earlier state GST notification reduces the specified percentage rate in clause (i) and replaces the clause (iii) phrase "turnover" with "turnover of taxable supplies of goods", thereby narrowing the taxable base; changes take effect from 1 January 2018 under the power of section 10(1) of the Delhi GST Act.

Appointment to State Level Screening Committee replaces a member under sub rule of GST rules.
Shri Arun Kumar Verma, Additional Commissioner, Commercial Taxes Department, Patna, is appointed as State officer in the State Level Screening Committee in place of Dr. Pratima, Satish Kr. Varma, Additional Commissioner (GST), Commercial Taxes Department, Patna, pursuant to the authority conferred by sub rule (2) of rule 123 of the Bihar Goods and Services Tax Rules, 2017, by gubernatorial notification.

Notification wording correction replaces 'substituted' with 'inserted' in specified provisions, clarifying statutory text reference.
Corrigendum to a State Tax (Rate) notification corrects wording in the previously published notification by replacing the term "substituted" with the term "inserted" at two specified locations on the cited page and serial entries, as issued by the State Excise and Taxation Department under the authority of the Principal Secretary.

Customs Tariff amendment revises motorcycle import classification and duty rates under exemption notification for CKD and other imports.
Substitution of S.No.531 in Notification No.50/2017 Customs reclassifies new, unregistered motor cycles (including mopeds) and cycles with auxiliary motors, distinguishing imports as completely knocked down (CKD) kits-either with engine, gearbox and transmission not pre assembled, or with engine/gearbox/pre assembled but not mounted on a body assembly-and other forms, and updates the corresponding tariff table duty column entries, by Notification No.26/2018 Customs dated 12 February 2018.

Common GST Electronic Portal notified for registration, tax payment, returns and e way bill filing via designated government websites.
The Government notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, tax payment, return filing and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bills; the first site is managed by the Goods and Services Tax Network and the second by the National Informatics Centre, and this notification supersedes the prior state notification, taking effect from 16th January 2018.

Extension of return filing deadline for Input Service Distributors in FORM GSTR-6 extends filing period to a later statutory date.
The Commissioner extends the time for furnishing returns by Input Service Distributors in FORM GSTR-6 for the initial monthly periods after GST rollout until the prescribed extended date, invoking the statutory return-filing provisions and applicable GST rules, and superseding an earlier central notification except as to prior actions or omissions.

Late fee waiver for delayed GSTR-6 filings removes excess daily charges over nominal amount for registered persons.
The State has waived the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a nominal daily amount, exercised under powers conferred by the state GST statute to limit enforceable daily late charges on delayed return filing.