Late fee waiver for GSTR 1 filings: excess penalty above prescribed daily threshold waived; lower threshold if no outward supplies.
Waives the portion of late fee for failure to furnish details of outward supplies in FORM GSTR 1 by the due date, relieving registered persons of any late fee amount that exceeds twenty five rupees per day of delay; where there are no outward supplies, the waiver applies to amounts in excess of ten rupees per day. The notification is effective from 23 January 2018.

E-way bill requirement mandates electronic pre-movement consignment information, unique numbers, validity rules and specified exemptions.
Comprehensive amendments require furnishing electronic pre-movement information for consignments above the prescribed value on the common portal, generating a unique e-way bill number, and assign generation/updating responsibilities among supplier, recipient and transporter. The rule prescribes Part A and Part B data, allows consolidated e-way bills, authorises assignment to other transporters, sets validity periods tied to transport distance, permits limited cancellation, excludes specified goods and movements from the e-way bill requirement, and mandates availability of generated details to supplier, recipient and transporter.

Extension of return filing date for Input Service Distributors to submit Form GSTR-6 for specified months under Goa GST rules.
The Commissioner extends the time limit for furnishing the return by an Input Service Distributor in Form GSTR-6 for the months of July through February until the end of the prescribed extended period, issued under the Act and applicable rules, and superseding an earlier notification while preserving actions taken prior to supersession.

Common GST Electronic Portal notified for registration, tax compliance and integrated tax settlement; separate portal designated for e way bills.
Notification designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, return filing and integrated tax settlement, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills. Issued under section 146 of the Puducherry GST Act read with section 20 of the IGST Act, it supersedes the earlier notification G.O. Ms. No. 5/A1/CT/2017 to the extent of inconsistency, defines each portal by its managing agency (GSTN and NIC respectively), and takes effect from the 10th day of January, 2018.

Late fee waiver for delayed GSTR-6 returns limits recoverable daily fees under GST administrative relief.
The notification waives the portion of late fee payable by a registered person for failure to furnish FORM GSTR-6 by the due date, limiting recoverable late fee to a small daily threshold and providing administrative relief under the executive's statutory waiver powers.

Late fee waiver for failure to file GSTR-5A: excess late fees waived, lower threshold where integrated tax is nil.
The notification waives late fees for registered persons who fail to furnish returns in Form GSTR-5A by the due date by exempting the portion of the late fee that exceeds a fixed daily threshold; a lower daily threshold for the waiver applies where the total integrated tax payable in the return is nil, providing administrative relief to reduce penal exposure for delayed filing.

Late fee waiver for delayed GSTR 5 filings limits recoverable penalty to modest per day amounts depending on tax liability.
The notification under section 128 of the Puducherry GST Act waives the portion of late fee for failure to file FORM GSTR 5 by the due date under section 47 that exceeds twenty five rupees per day; where the return shows nil State tax payable, the waiver applies to the portion exceeding ten rupees per day.

Late fee waiver for delayed GSTR-1 filing limits payable fee above nominal per-day thresholds for registered persons.
The notification waives the portion of the late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, limiting enforceable liability to a specified nominal per day amount; a lower nominal per day threshold applies where there are no outward supplies.

Puducherry GST amends valuation for lotteries, e-way bill requirements, input credit transfers and refund/form procedures.
Amendments revise Puducherry GST Rules to prescribe valuation for lotteries and betting (100/112 or 100/128 of face value or notified price; actionable claims at 100%), require e-way bills (FORM GST EWB-01) for consignments over fifty thousand rupees with detailed Part A/B procedures, enable consolidated e-way bills (EWB-02), set validity and assignment rules, permit invoice-based transfer of common input service credit to an Input Service Distributor with prescribed invoice content, and update refund statement formats and multiple GST forms with specified effective dates.

Common GST Electronic Portal designated: gst.gov.in for registration, payment, returns and integrated tax settlement; ewaybill portal for e way bills.
The notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, payment of tax, furnishing of returns, and computation and settlement of integrated tax, and designates www.ewaybill.gst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bills; the instrument supersedes an earlier notification and is deemed effective from the specified commencement date.

Late fee waiver for delayed GSTR-6 returns: excess daily penalties above the minimal threshold are waived under state GST notification.
The notification waives that portion of the late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date which exceeds a prescribed minimal daily threshold, thereby limiting recoverable daily penalties for such filing delays under the Tamil Nadu GST statute.

Late fee waiver for delayed GSTR-5A filing reduces excess daily penalties; lower waiver threshold applies when integrated tax is nil.
The State authority waives the portion of late fee for failure to furnish FORM GSTR-5A that exceeds a specified daily amount, capping the effective daily penalty for delayed filing. For returns showing nil integrated tax liability, a lower daily threshold applies and the portion of late fee in excess of that reduced daily amount is likewise waived by administrative notification.

Late fee waiver reduces penalties for delayed GSTR-5 filings, with lower threshold when state tax payable is nil.
The notification waives the portion of late fee payable by registered persons for failure to furnish returns in FORM GSTR-5 by the due date, limiting liability to a fixed per day threshold, with a reduced per day threshold where the return shows nil state tax liability.

Late fee reduction for delayed GSTR-1 filing: daily caps limit recoverable penalty and ease compliance consequences.
The State notification waives late fees for failure to furnish outward supplies in FORM GSTR-1 by the due date by limiting recoverable late fee to a specified daily threshold; where there are no outward supplies in the period, a lower daily threshold applies and any fee exceeding that lower amount is waived.

E-way bill compliance required before movement of goods, with specified generation, validity and cancellation rules.
The amendment revises multiple TN GST Rules to adjust timelines and rate descriptions, prescribes deemed valuation methods for lotteries and betting supplies, clarifies exclusions from aggregate exempt supplies for threshold calculations, permits authorised issuance of invoices to transfer common input service credit to Input Service Distributors with specified particulars, mandates that a person-in-charge carry tax invoice or bill of supply when an e-way bill is not required, and substitutes a comprehensive e-way bill rule setting electronic pre-movement obligations, generation, assignment, validity, cancellation and exemptions.

Commencement of Companies Amendment Act: sections 1 and 4 brought into force by government appointment.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Companies (Amendment) Act, 2017, appointed 26th January, 2018 as the date on which the provisions of section 1 and section 4 of the Act shall come into force by notification of the Ministry of Corporate Affairs.

E-way bill rules require electronic pre-movement filing for consignments over fifty thousand rupees and new lottery valuation standards.
A new rule 31A prescribes valuation for lotteries and wagering-100/112 of ticket face value for State-run lotteries, 100/128 for authorised inter-state lotteries, and 100% of face value for bets or totalisator amounts in race clubs-and rule 138 requires pre-movement electronic furnishing of Form GST EWB-01 for consignments exceeding fifty thousand rupees with detailed Part A/B information, unique e-way bill numbers, consolidated e-way bills, validity tied to distance, cancellation and specified exceptions.

Designation of Common GST Electronic Portal: official websites assigned for registration, returns, tax settlement and e way bill furnishing.
The State Government designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, tax payment, return filing, and integrated tax computation and settlement, and www.ewaybillgst.gov.in as the portal for furnishing electronic way bills; the notification supersedes an earlier departmental notification and identifies the managing agencies for each portal.

Late fee waiver for GSTR-6 filings removes penalties above the prescribed daily minimum for late returns.
The State Government waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date under the Act, insofar as such late fee is in excess of a specified amount per day; registered persons remain liable for the prescribed daily minimum late fee while excess amounts are relieved by administrative notification.

Late fee waiver for GSTR-5A returns caps recoverable per day late fee, reducing penalties where tax payable is nil.
Waives late fee for failure to furnish Form GSTR-5A by the due date: where integrated tax is payable, the waiver covers the portion of the late fee exceeding a specified per day amount; where the integrated tax payable is nil, the waiver covers the portion exceeding a lower specified per day amount for each day of delay, issued by the State government by notification under its statutory powers.