Voluntary winding up continuity: proceedings with notice under section 485(1) 1956 remain governed by the 1956 Act.
Proceedings for voluntary winding up where notice of the resolution by advertisement under section 485(1) of the Companies Act, 1956 has been given but the company was not dissolved before 1 April 2017 shall continue to be dealt with in accordance with the Companies Act, 1956 and the Companies (Court) Rules, 1959. The Order amends clause (c) of sub section (1) of section 434 of the Companies Act, 2013 to insert this proviso, addressing transitional difficulties from the Insolvency and Bankruptcy Code regarding liquidator qualifications and dissolution procedures.

Winding-up petitions shifted to the tribunal; petitioners must file insolvency details by July 15 or face abatement.
Petitions for winding up on the ground of inability to pay debts pending before High Courts and not served under rule 26 are to be transferred to the Tribunal to be dealt with under Part II of the Code; petitioners must submit required information for admission under sections 7, 8 or 9 of the Code, including the proposed insolvency professional, by 15 July 2017 or the petition shall stand abated, and parties may thereafter file fresh applications under the Code.

HSN code disclosure on GST invoices varies according to the registered person's preceding-year turnover category requirements.
HSN code disclosure on Rajasthan GST tax invoices is based on annual turnover in the preceding financial year. No HSN digits are required for turnover up to rupees one crore fifty lakhs; two digits are required where turnover exceeds that amount and is up to rupees five crores; and four digits are required for turnover of rupees five crores and above. These requirements apply to tax invoices under the Rajasthan Goods and Services Tax Rules, 2017, from 1 July 2017.

Electronic verification codes through net banking and the common portal become prescribed GST verification modes retrospectively.
Electronic verification under the Rajasthan Goods and Services Tax Rules, 2017 includes an electronic verification code generated through net-banking login on the common portal and an electronic verification code generated on the common portal. The revised verification mechanism applies from 23 June 2017.

Interest rate fixation under state GST Act: prescribed statutory rates set for recovery, refund and deposit provisions, effective from notification.
State government fixes annual interest rates for specified provisions of the Chhattisgarh Goods and Services Tax Act, 2017: recovery interest under section 50(1) at eighteen percent, section 50(3) at twenty four percent, refund interest under section 54(12) at six percent, interest under section 56 at six percent, and the proviso to section 56 at nine percent; the notification is issued under statutory powers and on Council recommendation and takes effect from the notified commencement date.

GST forms and procedures: standardized templates for ITC claims, returns, refunds, assessments and appeals under state GST.
Compilation of standardized state GST forms and procedural instructions prescribing templates, timelines and verification language for filing returns (GSTR series), claiming and transferring input tax credit, ITC reversal and payment rules for stock and capital goods, electronic ledger maintenance, challan/payment mechanisms, refund procedures with annexures and CA certifications, provisional assessment (including security/bond), special audit requirements, and the appeals and practitioner enrolment framework under the Chhattisgarh SGST notification.

HSN code disclosure requirement mandates specific HSN digit reporting on tax invoices according to turnover thresholds.
Registered persons must include the digits of the Harmonised System of Nomenclature (HSN) Code in tax invoices issued under the Chhattisgarh GST Rules, 2017 according to turnover bands: no digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band. This disclosure obligation takes effect from 1 July 2017 and is mandated under the first proviso to rule 46 of the State GST rules.

Officer jurisdiction continuity under GST: prior VAT officer jurisdictions preserved and 'Check post' read as 'Validation Unit'.
The Commissioner preserves officers and their local-area jurisdictions designated in prior Value Added Tax notifications as effective under the Goods and Services Tax regime. Wherever prior instruments use the term Check post, that term is to be read as Validation Unit, aligning terminology with the Act's provision for document verification and goods inspection by the proper officer.

Conveyance document requirements: specified forms and tax invoice obligations must accompany taxable consignments until an e waybill system is adopted.
Requires the person in charge of a conveyance carrying taxable consignments to carry specified MVAT-derived forms until an e-waybill system is in place; certain forms must be accompanied by a tax invoice or invoice reference number while others require no security. Transitional procedures permit former MVAT-registered taxpayers to apply online for particular forms and to obtain special permission for own-use transport, whereas other taxpayers must apply manually to the State tax officer.

Interest rates under GST fixed for specified provisions, with differing annual rates effective from the stated commencement date.
The Government fixes annual interest rates for specified provisions of the Meghalaya Goods and Services Tax Act, 2017: eighteen percent for sub section (1) of section 50; twenty four percent for one entry under sub section (3) of section 50; six percent for another entry under sub section (3) of section 50; six percent for section 56; and nine percent for the proviso to section 56. The notification was issued by the Excise, Registration, Taxation & Stamps Department and takes effect from 1 July 2017.

Composition levy option for eligible registered persons under GST enables prescribed turnover-based payment in lieu of state tax.
An eligible registered person may opt for a composition levy in lieu of State tax where aggregate turnover in the preceding financial year did not exceed the prescribed threshold; composition payments are calculated as percentages of turnover in the State with differentiated rates for manufacturers, suppliers under clause (b) of paragraph 6 of Schedule II, and other suppliers. The composition option is unavailable to manufacturers of goods listed in the Table (ice cream and other edible ice, pan masala, and goods under the tobacco chapter), and interpretation rules of the Customs Tariff Act apply to the Table. The prescription is effective from the stated commencement date.

Commencement of Meghalaya GST Act provisions: specified sections come into force, activating tax regulatory framework.
The Government, under sub section (3) of section 1 of the Meghalaya Goods and Services Tax Act, 2017, appoints the 1st day of July, 2017 as the date on which the provisions of sections 6, 11-21, 31-41, 42 (except the proviso to sub section (9)), 43 (except the proviso to sub section (9)), 44-50, 53-138, 140-145, 147-163 and 165-174 of the Act shall come into force.

Reverse charge mechanism: suppliers exclusively making recipient taxable supplies are exempt from GST registration requirement.
Suppliers who are exclusively engaged in making taxable goods or services for which the entire tax is payable by the recipient under the reverse charge mechanism are specified as exempt from the requirement to obtain registration under the Meghalaya Goods and Services Tax Act, 2017; the notification takes effect from 22 June 2017.

Commencement of specified GST provisions appointed, bringing listed sections of the Act into force from the designated date.
Under subsection (3) of section 1 of the Meghalaya Goods and Services Tax Act, 2017, the Government appointed 22 June 2017 as the date on which specified provisions (sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146 and 164) shall come into force, thereby bringing those listed provisions into effect as of that designated date.

Electronic commerce operator liability to pay GST on specified passenger transport and accommodation services supplied intra State.
The notification requires that tax on intra State supplies of specified services be paid by the electronic commerce operator: passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and accommodation services provided through electronic commerce platforms except where the supplier is liable for registration under the applicable registration provision. It defines "radio taxi" and adopts Motor Vehicles Act meanings for the other vehicle terms, and states the notification's commencement date.

Refund of central tax for international organisations and diplomatic missions subject to certificate, reciprocity and use conditions.
United Nations and specified international organisations may claim refund of central tax on supplies of goods or services upon a certificate confirming official use. Foreign diplomatic missions and consular posts may claim refund only where the Protocol Division certifies entitlement based on reciprocity; services require an original undertaking of official or permitted personal use, and goods require a certificate of use and non disposal with repayment obligations on non compliance; withdrawal of the Protocol Division certificate ends refund entitlement.

No refund of unutilised input tax credit disallowed for specified services under Schedule II, impacting refund claims.
The Government, acting under the statutory refund provision, notifies that no refund of unutilised input tax credit shall be allowed where the supply consists of services specified in sub item (b) of item 5 of Schedule II of the central enactment; the notification sets a specified commencement date so the exclusion applies prospectively.

Public authority activities related to Panchayat functions excluded from GST treatment as supply under government notification.
Activities or transactions undertaken by the Central Government, State Government or any local authority in which they are engaged as a public authority, when relating to functions entrusted to Panchayats under the Constitution, shall be treated neither as a supply of goods nor as a supply of service for GST purposes, by state notification operating from the stated commencement date.

Reverse charge on services: recipients must pay state GST for specified service categories under Meghalaya notification.
Notification designates specified service categories for reverse charge under the Meghalaya GST Act, requiring the recipient to pay State tax. It lists supplier-recipient pairings including Goods Transport Agency services to factories, societies and registered persons; advocates' representational services to business entities; arbitral tribunals to business entities; sponsorships to corporates or partnership firms; certain supplies by government to business entities (with exclusions); directors to their companies; insurance agents to insurers; recovery agents to banks/finance companies; and copyright transfers to publishers or producers, with defined explanatory clarifications and an effective date of 1 June 2017.

Meghalaya GST services exemptions limit state tax on listed intra state services to specified rates.
The Government of Meghalaya exempts specified intra State supplies of services from State tax to the extent tax payable exceeds the tax calculated at the rate set in the Table, subject to the conditions and provisos in the corresponding Table entries and the definitions and explanations that delimit the scope and exclusions of each exemption; the notification takes effect from 1 July 2017.