Goods and services tax allocation: central levy on inter State supplies with apportionment and preservation of state GST powers.
Extends the GST constitutional framework to Jammu and Kashmir by inserting articles that allocate GST legislative competence between the State and Parliament, establish Union levy and apportionment for inter State supplies, and create the Goods and Services Tax Council with specified composition, weighted voting, functions, dispute resolution and a mandatory concurrence requirement for Council decisions affecting Jammu and Kashmir, while preserving powers under section 5 and providing transitional and difficulty removal provisions.

Definition of 'court' clarified to include lower and higher judicial bodies for GST purposes under the Act.
Correction to Schedule III of the Goods and Services Tax Act amends the Explanation to paragraph 2 to state that, for the purposes of that paragraph, the term "court" includes District Court, High Court and Supreme Court, replacing the previously published wording.

Exchange rate determination sets official conversion rates for specified foreign currencies for imports and exports effective 7 July 2017.
Determination of official conversion rates under the Customs Act, effective 7 July 2017, supersedes the prior board notification and prescribes separate rates for imported goods and for export goods in two annexed schedules enumerating specified foreign currencies and their corresponding conversion figures for customs valuation and related purposes.

Payer identification replaces lender or depositor phrasing in notification reporting requirements, clarifying required payer details.
Corrigendum to Notification No. 58/2017 replaces the phrase "name, address and Permanent Account Number (if available with the assessee) of the lender, or depositor or person from whom specified advance is received;" with "name, address and Permanent Account Number (if available with the assessee) of the payer;" in both clause (d), sub clause (i), and clause (e), sub clause (i), thereby standardising the identification wording to refer to the payer.

GST rate amendment: Specified fertilisers reclassified into a lower state tax schedule and certain entries removed.
Amendment reallocates specified mineral and chemical fertilisers-nitrogenous, phosphatic, potassic, and mixed/miscellaneous forms including tablets and small packages-into a lower-rate state tax schedule and omits four entries from a higher-rate schedule, altering their state tax treatment; the notification takes effect from the stated effective date and is issued by the State Government on the Council's recommendation.

GST export refunds: bond or Letter of Undertaking required for zero-rated exports; non-compliance triggers recovery with interest.
Rule 96A requires a registered person opting to export without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 to the Commissioner, binding to pay tax and interest within specified periods if exports do not occur or payment in convertible foreign exchange is not received; GSTR-1 export details must be electronically transmitted to Customs and export confirmations returned; failure to pay leads to withdrawal of the bond/LOU option and recovery under section 79, with restoration upon payment; provisions apply mutatis mutandis to SEZ supplies and the Government may notify conditions permitting an LOU in place of a bond.

Electronic verification code methods recognized for GST verification, enabling Aadhaar, net banking and portal-generated EVCs.
Notifies three approved electronic verification methods for GST under sub-rule (3) of rule 26: Aadhaar-based Electronic Verification Code (EVC); EVC generated via net banking login on the common portal; and EVC generated on the common portal. The notification deems the instrument to be effective from the stated commencement date and is issued by the Commissioner to clarify acceptable electronic verification mechanisms for GST compliance.

HSN code disclosure requirement: turnover-linked invoice obligations require specified HSN digit disclosure on tax invoices.
Notification prescribes mandatory disclosure of Harmonised System of Nomenclature (HSN) code digits on tax invoices by registered persons linked to their annual turnover in the preceding financial year, dividing taxpayers into three turnover bands with corresponding requirements: nil for the lowest band, two digits for the middle band, and four digits for the highest band under rule 46 of the Kerala GST Rules, 2017.

Special Economic Zone notification creates an SEZ, establishes an Approval Committee and deems the zone an Inland Container Depot.
Notification under the Special Economic Zones Act, 2005 designates 4.05 hectares at Ameenpur Village, Medak District as a Sector Specific IT/ITES Special Economic Zone proposed by M/s. Phoenix Living Spaces Private Limited, records grant of approval, specifies survey numbers and area, constitutes an Approval Committee composed of specified ex officio officials and State nominees with the developer as special invitee, and appoints a date on which the SEZ is deemed an Inland Container Depot under the Customs Act; the notification was later rescinded.

De-notification of SEZ land reduces notified area and fixes resultant SEZ extent under the SEZ Act and Rules.
The Central Government de-notifies specified survey parcels totalling 121.43 hectares from the Kakinada Multi-Product SEZ at Ponnada, Mulapeta and Ramanakkapeta villages, invoking statutory powers under the SEZ Act and rule 8 of the SEZ Rules, after State concurrence and Development Commissioner recommendation; the resultant SEZ area is adjusted to 1927.8788 hectares.

Companies Amendment Rules: unlisted public joint ventures, wholly owned subsidiaries and dormant companies excluded from specified director appointment provisions.
The 2017 amendment renumbers rule 4 and inserts a new sub rule excluding unlisted public joint ventures, wholly owned subsidiaries, and dormant companies from the principal rule's coverage, effective on publication in the Official Gazette. It also substitutes Form DIR 5: an application for surrender of DIN that specifies grounds for surrender, an option to retain the oldest DIN, required identity/contact particulars and attachments, digital signature and declaration by the applicant, and mandatory verification and certification by a practicing professional with reference to penalties for false certification.

E-way bill requirement: carriers must obtain prescribed electronic transport documentation before movement of specified goods to ensure GST compliance.
Notification requires registered persons to enter consignment and transport details for specified commodities on designated departmental websites and carry a tax invoice or delivery challan where applicable; generate unique e-way bill numbers (separate where a single invoice moves in multiple vehicles); maintain credentials, review entries weekly, and observe distance-based e-way bill validity; provides multi-user passwords, consolidation options, and an SMS-based m-way bill alternative; and prescribes detention, seizure and penalty for non-compliance under Section 129 of the Karnataka GST Act, 2017.

Corrigendum to notification correcting English-version tariff entries, expanding a chapter reference, and removing specified descriptive words.
Corrigendum amends the English version of a notification by: reading the entry for S. No. 180 (page 10, row 13, column (2)) as "30 or any Chapter" instead of "30"; omitting the words "other than those" from the entry for S. No. 42 (page 35, row 12, column (3)); and omitting "goggles and the like, corrective, protective or other" from the entry for S. No. 411 (page 56, row 3, column (3)).

IGST rate correction for rental transport services revises the integrated tax rate specified in the cited notification.
Corrigendum to Notification No. 8/2017-Integrated Tax (Rate) substitutes the entry in Sl. No. 10, columns (3) and (4), replacing the rate applicable to rental services of transport vehicles with or without operators, other than (i) above, with the corrected rate specified in the corrigendum as published in the Gazette of India.

Restoration of company name requires appeal or application in Form NCLT 9 with prior service and directed compliance.
Rule 87A prescribes that appeals under s.252(1) and applications under s.252(3) be filed in Form NCLT 9, served on the Registrar and other directed persons at least fourteen days before hearing, and heard by the Tribunal which may pass appropriate orders. If the Tribunal restores a company's name, the order must require delivery of a certified copy to the Registrar within thirty days, Registrar publication in the Official Gazette, payment of Registrar's costs unless otherwise directed, and filing of pending financial statements and annual returns within time as directed.

Corporate governance amendment: Schedule IV language updated and specified provisions exempted for compliant Government companies.
Amendments to Schedule IV update governance terminology and timelines-substituting "acting within his authority" with "act within their authority", replacing a prescribed period with "three months", and clarifying frequency as "in a financial year"-and add a note exempting specified Schedule IV provisions from application to Government companies where equivalent requirements are prescribed by the relevant Ministries or Departments and complied with; the notification is effective upon publication in the Official Gazette.

Delegation of functions under Gujarat GST Act lets Special and Additional Commissioners exercise all functions subject to Commissioner supervision.
The Commissioner of State Tax delegates all functions under sub section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 to the Special Commissioner of State Tax and the Additional Commissioners of State Tax for carrying out the purposes of the Act, with such delegated functions remaining under the overall supervision of the Commissioner.

IGST exemption on SEZ imports preserves tax-free status for goods brought in by units or developers for authorised operations.
All goods imported by a unit or developer in a Special Economic Zone for authorised operations are exempt from the whole of the integrated tax leviable on such imports, by disapplying the integrated tax chargeable under the Customs Tariff Act read with the Integrated Goods and Services Tax Act, pursuant to powers exercised under the Customs Act.

Customs notification amendment alters specified table entries to substitute an earlier effective date with a later date, changing applicability.
Notification No. 63/2017-Customs, issued under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 12/2012-Customs by substituting the date "27th February, 2009" with "the 19th July, 2012" in column (3) of the table entries for serial numbers 146C (i) and 146C (ii); the amendment is recorded in the notification history and was later rescinded by Notification No. 69/2017 dated 31 July 2017.

GST rate modification: amendments add fertiliser classifications and remove specified schedule entries under state GST.
Amendments revise State GST schedules by broadening a tariff reference (substituting "30" with "30 or any chapter"), inserting four new entries to classify various mineral and chemical fertilisers into the reduced-rate schedule, deleting specified serial entries from Schedule II, and omitting qualifying words from two entries in Schedule III, thereby reallocating certain goods among rate bands and refining tariff descriptions under the State GST framework.