Rescission of central excise notification withdraws prior exemption, subject to actions completed before rescission.
Rescinds the central excise notification of 1 March 2015, withdrawing the exemption created thereby, under statutory powers conferred by the Finance Act and the Central Excise Act, on grounds of public interest, while preserving the effect of actions done or omitted under the earlier notification prior to rescission.

Rescission of Notification: earlier Meghalaya GST notification rescinded with savings for prior actions by state government.
The State government, exercising the statutory rescission power conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017, rescinds Notification No. ERTS(T)65/2017/Pt/160 dated 29 December 2017 by issuing Notification No. 11/2018 dated 2 February 2018; the rescission is subject to a savings provision preserving actions done or omissions committed before the rescission.

Zero-rated supply refund formula revised; input tax credit refunds and registration rules updated for exports and non-resident OIDAR suppliers.
Amendments align Mizoram GST procedures with the Central Act by deeming the Centrally issued Unique Identity Number (UIN) valid under the Mizoram Act, restricting retrospective amendment of registration particulars, prescribing a formula for refund of input tax credit on zero-rated supplies with defined terms and tailored sub-rules for notified supplies, requiring quarterly refund applications in FORM GST RFD-10 with GSTR-11 inward-supply statements, and substituting multiple registration, statement and refund forms including REG-10 for non-resident OIDAR suppliers.

Effective date appointment: designated commencement of specified GST notification provisions, activating those provisions from the appointed date.
The Government, exercising the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017, appoints the 1st day of February, 2018 as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No.J.21011/1/2017-TAX/Vol-I dated 12th September, 2017 shall come into force, thereby setting the commencement date for those specified provisions.

Late fee waiver for GSTR-4 returns: excess daily penalties waived, lower threshold where central tax liability is nil.
Waives statutory late fees for failure to furnish FORM GSTR-4 by exempting the portion of daily late fee that exceeds a specified daily threshold. If the total central tax liability declared in the return is nil, a lower daily threshold applies and amounts of daily late fee exceeding that lower threshold are likewise waived. The waiver is effected by State notification on the Council's recommendation.

Extension of GSTR-1 filing deadlines for small taxpayers permits deferred quarterly furnishing of outward supply details.
Notification designates registered persons with aggregate turnover up to 1.5 crore as eligible for a special procedure to furnish outward supply details in FORM GSTR-1 and extends quarterly filing deadlines: July-September 2017 to 10th January 2018, October-December 2017 to 15th February 2018, and January-March 2018 to 30th April 2018; further Gazette notification on the special procedure and extensions will follow.

Corrigendum correcting wording in State Tax Notification: replaces 'substituted' with 'inserted' in two lines.
The corrigendum amends Notification No. 6/2018 - State Tax (Rate) by directing that on page 7, in line 3 and in line 6, the word recorded as "substituted" shall be read as "inserted," identifying the Gazette publication and file reference and signed by the Commissioner, Department of Tax & Excise, Government of Arunachal Pradesh.

E-way bill suspension: intra-state movement of goods temporarily exempt from e-way bill requirement pending later commencement.
The Commissioner has temporarily suspended the prior notification mandating generation of an e-way bill for intra-state movement of goods, removing the e-way bill requirement for all intra-state goods movements during the suspension period, and deferring the earlier notification's commencement to a specified later date.

Composition levy opt-out: registered persons must pay state tax at time of outward supply and file prescribed returns.
Registered persons who did not opt for the composition levy are required to pay State tax on outward supplies at the time of supply, including in situations attracting special provisions, and must furnish details and returns as prescribed in Chapter IX and the related rules, paying tax within the periods specified in the Act. The notification supersedes prior notifications to the extent stated and is deemed to have come into force from the effective date specified.

State GST rate reduction and narrowed base apply to turnover of taxable goods supplies from the stated effective date.
The notification amends the earlier Finance (Taxation) Department notification by substituting a lower levy in clause (i) and by redefining clause (iii) to apply to the turnover of taxable supplies of goods only, thereby narrowing the taxable base; the amendments are made under section 10(1) of the Assam Goods and Services Tax Act and are effective from the first day of January of the stated year.

Refund of input tax credit for zero-rated supplies clarified with formula and enhanced refund and registration rules.
The amendments declare the Unique Identity Number applicable across India, limit retrospective amendment of registration particulars absent a Commissioner's written order, prescribe a formula and definitions for refund of input tax credit on zero-rated supplies without payment of tax, permit refunds where suppliers benefited from specified notifications, require quarterly refund applications in FORM GST RFD-10, and substitute or amend multiple forms including REG-10, REG-13, GSTR-11, RFD-10 and DRC-07.

Commencement date for GST provisions appointed; specified notification provisions take effect and are deemed retroactively effective.
Under section 164 of the Assam Goods and Services Tax Act, 2017 the Governor appoints the 1st day of February, 2018 as the date on which provisions numbered 8 and 9 of the earlier notification shall come into force, and declares those provisions to be deemed to have come into force from the 29th day of December, 2017, thereby creating a retroactive commencement for the specified notification provisions.

Late fee waiver for GSTR-4 returns limits daily excess charges and reduces fees where state tax payable is nil.
The Governor, exercising statutory powers, waives late fee payable under the return-filing provision for FORM GSTR-4 to the extent the fee exceeds twenty five rupees per day, with a reduced threshold where the return shows nil State tax liability so that the waiver applies to any late fee exceeding ten rupees per day; the notification is effective from 29 December 2017.

Special procedure for small registered taxpayers to submit outward supply details in FORM GSTR 1 within prescribed quarterly deadlines.
Notifies a class of registered persons under the Assam GST Act who may follow a special procedure to furnish outward supply details in FORM GSTR-1. It prescribes quarterly filing windows and specific final dates to submit FORM GSTR-1 for the July-September, October-December, and January-March quarters. The notification supersedes an earlier notice, states that further particulars and any time-limit extensions for returns for July 2017 to March 2018 will be published in the Official Gazette, and declares the notification effective from a date in December 2017.

Corrigendum wording correction in Schedule II replaces "substituted" with "inserted" in the notification text.
The Finance Department issued a corrigendum directing that, in the earlier notification, the term "substituted" in Schedule II sub clause (i) be read as "inserted", and that the term "substituted" in Schedule II sub clause (ii) be read as "inserted", identifying the page and sub clause locations of these textual corrections and signed by the Officer on Special Duty (Finance).

Textual amendment to central tax notification corrects wording, replacing 'substituted' with 'inserted' in specified lines.
Corrigendum directs that in notification No. 6/2018-Central Tax (Rate) the word "substituted" at the specified page 7, line 3 and line 6 is to be read as "inserted", effecting a textual correction in the Gazette publication.

Corrigendum to UTGST rate notification corrects terminology by replacing substituted with inserted in specified lines.
Corrigendum directs that in Notification No.6/2018 (Union Territory Tax (Rate)), on page 35 the word "substituted" be read as "inserted" in the two specified lines, as a textual correction to the Gazette publication.

IGST rate corrigendum corrects wording and revises Schedule III rate to reflect intended tax treatment.
The corrigendum directs that the word "substituted" at two specified lines in the earlier notification be replaced with "inserted," and it amends the Schedule III entry by replacing the prior rate expression with a revised rate, correcting publication errors to align the notification text and Schedule III rate with the intended provisions.

Arunachal Pradesh GST rules amended to allow manual filing, add refund forms, and specify appellate procedures.
Amendments exclude certain centrally notified services from exempt-supply aggregation, make issuance of specified documents permissive, introduce manual filing and processing equivalents to electronic procedures through new rules permitting manual submission and issuance in prescribed forms, establish appellate routes and time limits to the Commissioner (Appeals) for decisions of subordinate officers, and add detailed manual refund application and refund order forms with required declarations, verification and annexed refund-calculation statements.

Exchange Rate Determination: prescribed currency conversion rates set for customs valuation, distinguishing import and export rates.
Determination of exchange rates under the Customs Act establishes specific rupee conversion rates for listed foreign currencies to be used in valuation of imported and exported goods, superseding an earlier notification and prescribing operative schedules that distinguish rates for imports and exports, including a table of rates expressed per one hundred units for certain currencies.