E-way bill exemption: intra-state movement within the National Capital Territory of Delhi requires no e-way bill generation.
The Commissioner (State Tax), in consultation with the Chief Commissioner of Central Tax, directed by notification that no e-way bill is required to be generated for intra state movement of goods within the area covered by the National Capital Territory of Delhi, thereby waiving that procedural compliance within the specified territorial jurisdiction from the notified commencement date.

Meghalaya GST assigns proper officers for functions under the Act, specifying designations and delegated sections and rules.
Delegates designated departmental officers as the proper officers under the Meghalaya Goods and Services Tax Act, 2017 and Rules, specifying minimum officer grades (Inspector, Superintendent, Assistant Commissioner, Commissioner of Taxes) authorised to exercise listed functions across chapters on levy and collection, registration, accounts and records, returns, payment and refunds, assessment, audit, inspection/search/seizure, demands and recovery, offences and penalties, and transitional provisions.

E-way Bill prohibition for intra-state goods movement prevents generation of e-way bills for qualifying intra-state consignments.
No E-way Bill may be generated for intra-State movement of goods where the movement commences and terminates within the State and falls on or before the specified cutoff date; the Commissioner issued the notification after consultation with the Chief Commissioner of Central Tax and fixed an effective commencement date for the notification.

Zero-rated supply refund formula revised to govern input tax credit refunds and define eligibility and calculation rules.
The amendment rules deem the Central Act UIN to apply under the Delhi Act, limit retrospective registration amendments absent Commissioner's order, and revise refund mechanics: a formula governs input tax credit refunds for zero-rated supplies made under bond or LUT, with defined terms (Net ITC, turnover measures, Adjusted Total Turnover, Relevant Period) and targeted refunds where suppliers benefitted from specified notifications. Quarterly refund filing in FORM GST RFD-10 with supporting GSTR-11 is mandated; integrated tax export refund claimants are barred if they received supplies covered by certain notifications. Several forms (REG-10, REG-13, GSTR-11, RFD-10) are substituted with detailed requirements for non-resident online suppliers and UIN holders.

Commencement of GST provisions: specified state tax notification provisions to commence from appointed date by order.
Appoints the 1st day of February, 2018 as the date from which the provisions of serial numbers 9 and 10 of the State Tax notification (issued with reference to Central Government notification No. 27/2017-Central Tax dated 30th August, 2017) published in the Gazette of Delhi, Extraordinary, Part IV, shall come into force under the powers conferred by section 164 of the Delhi GST Act.

Late fee waiver for FORM GSTR-4: excess daily penalties waived, with a reduced threshold if state tax liability is nil.
The notification waives that portion of the late fee for failure to furnish FORM GSTR-4 which exceeds a specified daily amount for each day of delay, and, where the state tax liability in the return is nil, waives late fee to the extent it exceeds a lower specified daily amount; the provision takes effect from the stated effective date.

Furnishing details in FORM GSTR-1: extension of filing deadlines for small taxpayers under GST for specified quarters.
The State extends time for furnishing outward supply details in FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore, prescribing deadlines: July-September 2017 10 January 2018; October-December 2017 15 February 2018; January-March 2018 30 April 2018; and states that the special procedure under sections 38(2) and 39(1) will be notified subsequently, effective from 29 December 2017.

Export policy notification: Schedule Two of ITC(HS) 2018 notified and effective immediately with export conditions.
Notification exercising the Central Government's authority under the Foreign Trade framework to notify Schedule 2 (Export Policy) of the Indian Trade Classification (Harmonised System) of Export Items, 2018, which contains current export policy entries and any policy conditions, directs publication on the official trade portal, and declares the Schedule effective immediately.

Designation of Common GST Electronic Portal confirms gst.gov.in for tax processes and ewaybillgst.gov.in for e way bills.
Designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, tax payment, returns and integrated tax computation and settlement, and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bills, issued under the Goa GST Act and IGST Act, superseding an earlier notification and deemed effective from 16th January, 2018.

Late fee waiver for delayed GSTR-6 returns caps recoverable daily liability to a nominal amount.
Waives the obligation to pay late fees in excess of a nominal per day amount for registered persons who fail to furnish FORM GSTR-6 by the due date, exercising powers under Section 128 of the Goa GST Act and implementing the Council's recommendation to cap late fee liability for defaults under Section 47.

Late fee waiver for GSTR-5A returns: excess late fees above thresholds waived; lower threshold if integrated tax nil.
The notification waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5A by the due date to the extent the fee exceeds a specified per-day threshold; a lower per-day threshold applies where the total integrated tax payable in the return is nil, with the waiver covering the excess above that lower threshold.

Late fee waiver for GSTR-5 returns limits recoverable daily penalty, with a reduced cap for nil-tax returns.
Waives the late fee payable by any registered person for failure to furnish the return in FORM GSTR-5 by the due date under Section 47, excluding from recovery the portion in excess of a specified daily threshold; a lower excess threshold applies where the total state tax liability in the return is nil.

Late fee waiver for GSTR-1 filings reduces liability where excess daily penalties are charged under Goa GST notification.
Waives the late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 by the due date by exempting the portion of the late fee in excess of twenty-five rupees per day; where there are no outward supplies, the waiver applies to the portion in excess of ten rupees per day, thereby capping daily recoverable late fees for standard and nil-return periods respectively.

E-way bill requirement expanded; electronic pre-departure information and consolidated e-way bill procedures clarified, including transporter obligations.
Amendments revise multiple Goa GST Rules to extend specified timelines, rephrase turnover-based entries in the compensation table, omit a proviso in rule 20, extend a transitional date to 31st March, 2018, and insert rule 31A prescribing deemed valuation for lotteries, betting and horse racing. They clarify exclusions from aggregate exempt supplies, prescribe invoice contents and transfer mechanics for Input Service Distributors, require conveyance carriers to carry invoices when no e-way bill is needed, amend refund and export filing provisions, and comprehensively restate e-way bill generation, Part A/Part B responsibilities, consolidation, validity, cancellation and form updates.

Extension of Return Filing Deadline: Input Service Distributor FORM GSTR-6 returns extended to end of March for specified months.
The Commissioner extends the deadline for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months July 2017 to February 2018 until the 31st day of March 2018, exercising powers under the GST Act and applicable state rules and superseding the earlier notification except as to prior acts or omissions.

Extension of GSTR-1 filing deadline: specified taxpayers above turnover threshold granted revised monthly deadlines for outward supplies.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under sub section (1) of section 37 for specified months of 2017 by the class of registered persons with aggregate turnover above the threshold, superseding an earlier notification and prescribing specific extended deadlines for July-November, December, January, February and March, 2017 as set out in the Table; extensions for filings under sub section (2) of section 38 and sub section (1) of section 39 will be notified later.

E-way bill and GST refund rules revised as Uttarakhand updates valuation, credit transfer and transport compliance framework
The Uttarakhand Goods and Services Tax (Amendment) Rules, 2018 revise the Uttarakhand Goods and Services Tax Rules, 2017 with different commencement dates and a series of substantive and procedural changes. The amendments extend the period in rule 3(3A), revise composition-rate references in rule 7, omit the proviso to rule 20, extend the time limit in rule 24(4), insert rule 31A on valuation of lottery, betting, gambling and horse racing, and modify refund and input tax credit provisions under rules 43, 54, 55A, 89, 96 and 138.

Late fee waiver for delayed FORM GSTR-6 returns limits daily liability under the goods and services tax framework.
Waiver of late fee is allowed for failure by a registered person to furnish the return in FORM GSTR-6 by the due date. The waiver applies to the amount of late fee that exceeds twenty-five rupees per day for the period during which the default continues, under the power to waive late fee exercised in public interest.

Late fee waiver for delayed FORM GSTR-5A returns limits liability and further relaxes nil-return cases.
Late fee payable for failure to furnish the return in FORM GSTR-5A by the due date is waived to the extent it exceeds the prescribed daily amount. In cases where the total integrated tax payable in the return is nil, the late fee is further waived to the extent it exceeds the lower daily amount applicable to nil-return cases.

Late fee waiver for delayed GSTR-5 returns limits daily liability and extends reduced relief for nil-tax returns.
Waiver of late fee is granted for failure by any registered person to furnish the return in FORM GSTR-5 by the due date under the Uttarakhand Goods and Services Tax Act, 2017. The waiver applies to the amount of late fee that exceeds twenty-five rupees for every day during which the failure continues. Where the total amount of State tax payable in the return is nil, the waiver extends to the amount exceeding ten rupees for every day during which the failure continues.