Late fee waiver for delayed GSTR-5A filing reduces excess fees and lowers fees where integrated tax liability is nil.
The Government, exercising its waiver powers, waives late fee amounts for delayed FORM GSTR-5A filings in excess of twenty-five rupees per day; where the return shows nil integrated tax liability, the waiver applies to amounts in excess of ten rupees per day, thereby capping daily late fees for registered persons who fail to file by the return due date.

Specification of Chief Executive Officer GeM as specified person enabling information sharing under the Income-tax framework.
The Central Government specifies the Chief Executive Officer, Government e Marketplace (GeM) as the person for purposes of clause (a)(ii) of sub-section (1) of the relevant provision of the Income-tax Act, and the Notification is to be read with a CBDT order designating the Principal Director General of Income-tax (Systems) as the designated authority for furnishing information to the authority being notified.

Exemption for intra-state petroleum exploration licenses excludes central tax on government share of profit petroleum consideration.
Exemption for the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from the portion of central tax leviable on the consideration paid to the Central Government as the Central Government's share of profit petroleum, as defined in the contract; issued under sub section (1) of section 11 of the Mizoram Goods and Services Tax Act, 2017, on the Council's recommendation and in public interest.

Late fee waiver for delayed GSTR-5 filings reduces excess penalty exposure, with a further concession for nil tax returns.
The Government waives late fee amounts for delayed filing of FORM GSTR-5 by registered persons to the extent they exceed a prescribed daily threshold, and provides a lower threshold waiver where the return shows nil central tax liability, thereby reducing excess late fee exposure without altering filing obligations.

Late fee waiver for delayed GSTR-1 filing limits recoverable charges to fixed daily thresholds, easing filing compliance burdens.
A State GST notification limits late-fee liability for failure to furnish FORM GSTR-1 by waiving the component of late fee that exceeds a prescribed daily threshold, and prescribes a lower daily threshold for registered persons reporting no outward supplies for the month or quarter, thereby reducing the net recoverable charge for delayed filing.

E-way bill generation rules clarified, requiring electronic pre-movement data, unique e-way numbers, and procedural safeguards for transport.
The amendment revises the Mizoram GST Rules to (i) prescribe deemed valuation for lotteries and actionable claims under new rule 31A tied to face value or notified price; (ii) expand and clarify e-way bill obligations in substituted rule 138 including electronic pre-movement data in FORM GST EWB-01, unique e-way bill generation, assignment, consolidation, cancellation, validity linked to distance, and specified exemptions; and (iii) introduce invoicing rules for transfer of input service credits to Input Service Distributors and form revisions for refund and e-way bill processes.

Composition levy: eligibility threshold increased and composition tax rates adjusted for manufacturers and other suppliers under state GST.
Prescribes a composition levy for eligible registered persons below the aggregate turnover threshold, specifying differential composition rates for manufacturers, suppliers making Schedule II clause (b) supplies, and other suppliers, and excludes manufacturers of goods specified by tariff items and Chapter headings (including ice cream, pan masala and tobacco) from opting for the composition levy; it directs application of the First Schedule to the Customs Tariff Act, 1975 for interpreting the tariff references.

Rescission of notification postpones the scheduled commencement of e-way bill rules, preserving acts done before rescission.
Rescission of the earlier notification withdraws the directive setting commencement of the e-way bill rules, while expressly saving actions done or omitted under that notification; the rescission is declared effective from an earlier specified date by exercise of the statute's rescission authority.

Waybill provisions under GST take effect, initiating mandatory transport documentation and compliance for intra state supplies.
The notification brings the waybill provisions of the Telangana Goods and Services Tax Act, 2017 into force, commencing mandatory transport documentation and related compliance obligations under the TGST framework effective from 10-02-2018, and refers stakeholders to the department website for further details.

Waybill requirement mandates registered persons to generate and carry state Waybills for intra state taxable goods movement.
Notification requires registered persons to generate an online Waybill via the Telangana Commercial Taxes portal for intra State movement of taxable consignments exceeding the statutory value threshold. The supplier or, where supplier is unregistered, the registered recipient must complete the Waybill capturing transaction, transport, supplier, recipient and document details; original and duplicate forms accompany goods, are verified by the checking officer (original retained, duplicate returned), and Waybills may be cancelled only within twenty four hours for valid reasons. Distance based validity periods and specified exclusions apply.

Rescission under section 164 withdraws a prior GST notification, preserving acts done before the effective date.
Rescission of a prior GST notification is effected under section 164 of the State Goods and Services Tax Act. The State Government withdraws the earlier notification issued as G.O.Ms.No.25, Revenue (CT-II) Department, Dated:31-01-2018, with the rescission taking effect from 02.02.2018, subject to preservation of acts done or omissions made before that date.

Companies (Amendment) Act commencement: specified provisions take effect on 9 February 2018 by government notification.
Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, 2017, appoints 09th February 2018 as the date on which specified provisions of the Act come into force. The notification enumerates individual sections and section ranges-including sections 7, 9, 14, 17, 27-29, 32, 34-35, 38, 41-45, 47-48, 50-51, 53, 63-65, 72-74, 77-79, 82, 84-85 and 90-93-thereby commencing only those listed provisions.

Valuation rules amendment extends the compliance deadline for registered valuers and alters the operative timeline.
The amendment modifies the Companies (Registered Valuers and Valuation) Rules, 2017 by substituting the date specified in Rule 11 with a later deadline, thereby extending the applicable compliance period; the change is made under statutory powers in the Companies Act and takes effect upon publication in the Official Gazette.

Remuneration adjustment for insolvency regulator raises prescribed pay for chairperson and members, applied retrospectively.
The amendment rules, effective from 1 October 2016, substitute the prescribed figure in sub rule (2) of rule 4, sub rule (4) of rule 12 and sub rule (3) of rule 13 of the principal rules, effecting an adjustment to the prescribed remuneration level for the chairperson and members.

E-waybill requirement for intra-state goods movement: pre-movement electronic generation on the GST portal is mandated.
Commencement of intra state e-waybill requirement: the Commissioner of State Taxes, Nagaland, under clause (d) sub rule (14) of Rule 138 of the Nagaland GST Rules, 2017, notifies that Rule 138's obligations to furnish information before commencement of intra state movement and to generate an e way bill apply to all taxable goods of any value, and directs generation of e way bills from the common GST Electronic Portal prior to movement.

Rescission under Section 164 withdraws a prior GST notification while preserving actions and omissions taken before rescission.
The State Government rescinds a prior departmental GST notification, exercising statutory authority, and makes the rescission prospective by expressly preserving the legal effect of acts done and omissions made before the rescission; the measure withdraws the earlier notification going forward but does not affect transactions or actions completed prior to rescission.

Corrigendum correcting statutory terminology: "substituted" replaced by "inserted" in prior notification to clarify wording.
Corrigendum amends an earlier departmental notification by replacing the term "substituted" with "inserted" at two specified lines in the published Madhya Pradesh Rajpatra, effecting a formal textual correction of the notification's wording.

Rescission of GST notification preserves prior actions while annulling the earlier notification under Section 164.
Rescission of an earlier state GST notification is effected under Section 164 of the Odisha Goods and Services Tax Act, 2017, rescinding Finance Department notification No. 38443-FIN-CT1-TAX-0043/2017 dated 30th December, 2017 (S.R.O. No. 777/2017), except as respects things done or omitted to be done before such rescission.

Textual amendment to GST notification: replacing 'substituted' with 'inserted' in Schedule II under GST law, effective retrospectively.
State Government amends a Finance Department GST notification by replacing the word "substituted" with "inserted" in two serial entries of Schedule II 6%, and declares the amendment to be deemed effective from 25 January 2018.

Rescission of notification under Section 54(6) - prior Odisha GST S.R.O. rescinded on GST Council recommendation.
Rescission of a prior finance department notification under Section 54(6) of the Odisha Goods and Services Tax Act, 2017: the State Government, on the recommendation of the Goods and Services Tax Council, rescinds Finance Department Notification No. 24209-FIN-CT1-0043/2017 dated 17 August 2017 (S.R.O. No. 366/2017) by issuing S.R.O. No. 61/2018 dated 8 February 2018.