Notification amendment: substitution of specified operative date in GST notification alters the referenced compliance timeline for administration.
Under authority of sub-rule (5) of rule 61 of the Odisha GST Rules, 2017 read with Section 168 of the GST Act, 2017, the Commissioner directs that in Notification No.14031 dated 16th September 2017, in the Table against serial number 5, column (3), the figures, letters and word "20th January, 2018" shall be substituted by "22th January, 2018".

Rescission of notification revokes an earlier SRO under GST law while preserving prior actions taken before rescission.
The State Government, exercising powers under the Jammu and Kashmir Goods and Services Tax Act, 2017, rescinds SRO 16 dated 11.01.2018 issued by the Finance Department, except as to acts done or omissions committed before rescission, and declares the rescission to be deemed to have come into force from an earlier effective date.

Tax rate amendment revises composition levy wording and narrows clause scope to turnover of taxable goods supplies.
The amendment substitutes the rate wording in clause (i) of the earlier notification with a lower rate expression and revises clause (iii) to specify the charge as relating to the turnover of taxable supplies of goods, thereby altering the composition mechanism's rate wording and narrowing clause (iii)'s tax base.

Commencement of amendments to specified GST notification deferred until date notified in the Official Gazette under statutory authority.
Specification that amendments to serial numbers 5 and 6 of an earlier GST notification shall come into force on such date as notified by the Government in the Official Gazette, the timing being fixed under the statutory powers vested in the Punjab Goods and Services Tax regime and exercised by the Additional Chief Secretary-cum-Financial Commissioner (Taxation).

Late fee waiver for delayed GSTR-4 returns: excess late fees waived; lower threshold applies when state tax payable is nil.
The State notification waives the amount of late fee for failure to furnish FORM GSTR-4 by the due date to the extent the fee exceeds a prescribed per day threshold; a lower threshold for waiver applies where the return shows nil State tax liability, thereby capping payable late fees according to the return's tax status.

Extension of GSTR-1 filing deadlines for small taxpayers permits quarterly filing under an adjusted timetable and procedure.
Extension of quarterly filing deadlines allows registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 for specified quarters between July 2017 and March 2018 by the extended dates set out in the notification; the notification supersedes an earlier departmental notice and indicates that the special procedure or any further extension under the Act will be notified in the Official Gazette.

Fair value and liquidation value obligations clarified, with valuer appointment, confidentiality and evaluation matrix requirements enforced.
Amendments require the resolution professional to appoint a registered valuer within seven days to determine fair value and liquidation value using internationally accepted standards, prohibit certain persons from acting as valuers, and mandate physical verification. Valuation estimates and the information memorandum are to be provided electronically to committee members and prospective applicants only after confidentiality undertakings. The resolution professional must invite resolution plans with an evaluation matrix within prescribed pre-submission timelines, may modify the invitation with committee approval, and must submit approved plans to the adjudicating authority with certification and within the fast track timeline subject to transitional exceptions.

Refund of input tax credit: revised formula and eligibility rules enable claims for zero-rated and export-related supplies.
The rules deem a UIN granted under the Central Act to be granted under the Punjab Act and restrict retrospective amendment of registration particulars absent a written Commissioner order. They prescribe a formula and defined terms for refund of input tax credit on zero-rated supplies made without payment of tax under bond or letter of undertaking, allow refunds where suppliers availed specified export notifications, mandate quarterly refund applications in FORM GST RFD-10 for eligible persons, and substitute multiple registration and refund forms with detailed documentation and verification requirements.

Exemption exclusion for petroleum products: specified fuels remain outside the scope of the exemption notification under GST.
The notification specifies that the earlier exemption notification and its amendment shall not apply to petroleum crude, high speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel, under the State GST statute; the specification is made under the Act's delegated power and takes effect from publication in the official gazette.

Valuation and evaluation matrix mandated; resolution professionals must appoint independent valuers and disclose confidential fair and liquidation values.
Resolution professionals must promptly appoint two independent registered valuers to determine fair value and liquidation value using internationally accepted valuation standards after physical verification; a third valuer may be engaged if estimates diverge materially and the average of the two closest estimates will be used. Valuers with specified relationships to the professional or debtor are disqualified. The resolution professional shall provide fair and liquidation values to committee members and prospective applicants only on receiving confidentiality undertakings, and both the resolution professional and valuers must maintain confidentiality.

Recommendation timeline for Insolvency Law Committee: committee to submit recommendations within three months of its first meeting.
Corrigendum amends the constitutive order to correct an error and provides that the Committee shall submit its recommendations within three months from its first meeting, clarifying the reporting deadline for its review of provisions of the Insolvency and Bankruptcy Code, 2016.

Rescission of notification under section 164, read with section 21, withdraws the earlier order while preserving prior acts.
The Governor, exercising powers under section 164 read with section 21 of the General Clauses Act, rescinds Notification No. KA. NI-2-138/XI-9(42)/17-U.P. Act-1-2017-Order(101)-2018 dated 30-01-2018, except as respects things done or omitted to be done before such rescission.

Provisional settlement of integrated GST allows central government to allocate unsettled IGST on GST Council recommendation.
Amendment adds a new sub-rule authorising the Central Government, on the recommendation of the Goods and Services Tax Council, to provisionally settle any sum of integrated goods and services tax collected in a particular financial year that has not been settled so far, permitting such provisional settlement at any point in that financial year.

GST enforcement and mobile squad officers designated statewide jurisdiction, effective 1 February 2018 under section 4(2) notification.
Under section 4(2) of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax specifies that designated Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers assigned to Enforcement, Mobile Squad, Flying Squad, Enforcement Coordination and Enforcement Research functions shall have jurisdiction over whole of the State of Gujarat with effect from 1 February 2018, applying across listed divisions and unit squads.

Increase in basic customs duty on chana leads to a higher import tariff under section 8A(1).
The Central Government, invoking sub section (1) of section 8A of the Customs Tariff Act, directs an amendment to the First Schedule to increase the Basic Customs Duty applicable to Chana (Chickpeas) by substituting the existing column (4) entry for the relevant tariff item in Section II, Chapter 7 with a higher BCD rate, the change being presented as necessary for immediate action.

Import duty increase on sugar implemented immediately, amending prior tariff notification and removing specified exemptions.
The amendment increases the import tariff on all sugar categories and, by omitting specified serial entries and annexure conditions in the earlier notification, withdraws the identified exemptions and concessions with immediate effect.

GST exemption notification amended to expand eligible research and educational institutions and align departmental references.
Amends the Uttarakhand State GST exemption notification by revising the eligible institution entry in the table to include a public funded research institution, a university, an IIT, the Indian Institute of Science, Bangalore, or a Regional Engineering College, other than a hospital. It also updates the departmental reference to the Department of Scientific and Industrial Research and adds an explanation aligning the exemption with the corresponding Government of India customs notification, applicable from 15 November 2017.

Old and used motor vehicle tax exemption applies on margin basis for specified vehicles, subject to credit restrictions.
Exemption is granted from Uttarakhand State tax on intra-State supplies of specified old and used motor vehicles sold on a margin basis, to the extent the tax otherwise payable exceeds the prescribed rate applied to the supplier's margin. The notification covers specified LPG or CNG driven vehicles, diesel driven vehicles, SUVs and other old and used vehicles at different margin rates, subject to margin valuation rules and exclusion where input tax credit or equivalent credit has been availed.

GST exemption schedule amended for feed items, oil cakes, Vibhuti, and parts for manufacture of hearing aids.
Amendments were made to the exemption Schedule under the Uttarakhand Goods and Services Tax framework by substituting and inserting specified tariff entries for certain goods. The revised entries covered aquatic feed including shrimp and prawn feed, poultry feed and cattle feed, grass, hay and straw, supplements and husk of pulses, concentrates and additives, wheat bran and de-oiled cake other than rice-bran; inserted new entries for de-oiled rice bran and cotton seed oil cake; and amended descriptions relating to agricultural use, Vibhuti, and parts for manufacture of hearing aids.

GST rate schedule amendment revises taxable goods entries, including food items, bio-products, stones, jewellery, and public transport buses.
Amendment to the Uttarakhand GST rate notification revises the schedules of taxable goods by inserting, substituting and omitting specified entries across the concessional and standard rate slabs. The changes are made under the Uttarakhand Goods and Services Tax Act, 2017 and apply retrospectively from 25 January 2018. The amendment adds or revises entries for goods including tamarind kernel powder, mehendi paste in cones, rice bran, liquefied petroleum gas supplied to household domestic consumers, sugar boiled confectionery, packed drinking water, fertilizer grade phosphoric acid, bio-pesticides, bio-diesel, bamboo wood building joinery, irrigation equipment, semi-precious stones, precious stones other than diamonds, and imitation jewellery.