Jurisdiction of officers specified: GST officers to exercise the same territorial jurisdiction as previously assigned under VAT law.
The State Tax Commissioner specifies that officers appointed under the GST appointment framework shall exercise the same jurisdiction as was assigned to them under the VAT regime, invoking the Commissioner's power and citing a Finance Department notification; this specification takes effect the day after issuance to preserve territorial administrative continuity.

Jurisdiction of State Tax Officers defined, assigning territorial limits for designated posts under the GST framework.
Specification of territorial jurisdiction under sub section (2) of section 4 of the State Tax Act: the notification attaches a Schedule mapping each designated post and MAHAVIKAS code to an explicitly stated territorial allocation, principally either the whole of the State or the limits of Greater Mumbai and the revenue districts of Thane and Raigad (with some entries including Palghar), thereby defining the territorial scope for Assistant Commissioners, State Tax Officers and establishment posts to exercise functions under the Act.

Jurisdiction of Joint Commissioners: territorial remit specified as statewide or limited to Greater Mumbai and Thane/Raigad for designated posts.
Specification of territorial jurisdiction for Joint Commissioner of State Tax posts under the Maharashtra Goods and Services Tax Act, 2017. The Schedule assigns to each listed Joint Commissioner post a defined territorial remit: either the whole of the State, the limits of Greater Mumbai and revenue districts of Thane and Raigad (with some entries also naming Palghar), or the whole of the State except those Mumbai/Thane/Raigad areas. Designations cover appeals, audit, investigation, registration, large taxpayers units and other administrative functions.

Geographical jurisdiction of Deputy Commissioners under Maharashtra GST specified: posts are mapped to statewide or local areas by Schedule.
The notification under the Maharashtra Goods and Services Tax Act, 2017 specifies that officers holding the listed Deputy Commissioner posts shall have jurisdiction over the areas shown in the appended Schedule. Each Schedule entry links a Deputy Commissioner designation and mahavikas code to either "Whole of the State" or to specified local limits (for example, Greater Mumbai and identified revenue districts), thereby allocating territorial responsibility for GST administration to specified posts.

E Proceeding facility: electronic conduct of section 143(2) scrutiny notices with three standardized notice formats and specified exceptions.
The Board prescribes revised standardized notice formats under section 143(2) - Limited Scrutiny, Complete Scrutiny and Compulsory Manual Scrutiny - and mandates their exclusive use. Each notice informs the assessee of selection for scrutiny, invites submission of evidence by a specified date, and directs that evidence and further proceedings shall be furnished and conducted through the 'E Proceeding' facility on the e Filing portal, subject to enumerated exceptions. Interim manual or e mail handling is permitted until an e Filing account exists, and cases under section 153A/153C read with section 143(3) will be conducted manually.

Customs Airport designation enables unloading of imports and loading of exports at the newly notified airport.
Designates Kannur International Airport as a Customs Airport by inserting a new schedule entry authorising the unloading of imported goods and the loading of export goods or specified classes of such goods at that airport, thereby amending Notification No. 61/94(NT)-Customs and updating the table of customs airports under the Customs Act.

Major Head Code removal clarifies the Form field by deleting preset code entries in tax deduction statement forms.
The corrigendum to Notification No. 48/2017 amends Form No. 26QC by deleting the previously printed entries for the Major Head Code and replacing that portion with a blank Major Head Code field, removing any preset numeric code from the form.

Project imports exemption extended to specified metro and monorail projects, with designated sponsoring authorities for each project.
Amendment inserts a new entry in the Project Imports Regulations to extend project import treatment to specified metro and monorail projects, enabling customs concessions for imported plant, machinery and components used in those projects. It designates the managing directors or specified directors of the respective metro corporations as the sponsoring authorities responsible for sponsoring imports under the Project Imports framework.

Foreign exchange regulation amendment removes requirement for exchange control copies of shipping bills, effective on Gazette publication.
The amendment provides a short title and commencement provision effective upon Gazette publication and amends Regulation 6 by deleting the phrase referencing Exchange Control copies of the shipping bills following the references to EDF and SOFTEX in sub regulation (C).

Export permission for Muli bamboo and bamboo products requires Certificate of Origin and compliance with State Forest Department transit rules.
The notification permits export of Muli Bamboo and bamboo products made from legally sourced bamboo, subject to presentation of a Certificate of Origin issued by the concerned State Forest Department (and, for products, alternatively by the Agriculture Department), and compliance with applicable State Forest Department transit rules for transportation; bamboo charcoal, bamboo pulp and unprocessed bamboo shoots remain excluded from the product permissibility.

Composition levy option for small taxpayers permits flat-rate tax with specified product exclusions and tariff-based interpretation.
Composition levy is available to eligible registered persons with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees, allowing them to pay specified flat rates in lieu of tax: one per cent for manufacturers, two and a half per cent for persons supplying items under clause (b) of paragraph 6 of Schedule II, and half per cent for other suppliers. Manufacturers of ice cream and other edible ice, pan masala, and all goods under the tobacco chapter are excluded. References to tariff classifications follow the First Schedule to the Customs Tariff Act, 1975.

Common GST Electronic Portal designated as single platform for registration, tax payment, returns, settlement and e-way bill processing.
The notification designates the Common Goods and Services Tax Electronic Portal as the single digital platform to facilitate taxpayer registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and administration of the electronic way bill; it clarifies that the designated URL is the website managed by the Goods and Services Tax Network and records the effective date under state GST statutory powers.

Commencement of Odisha GST Act provisions: specified sections are brought into force by formal state notification.
The State Government, exercising powers under the Odisha GST Act, appoints a commencement date on which an enumerated list of provisions is brought into force by a Finance Department notification issued and signed by an authorised official.

Maharashtra GST Rules: composition levy and registration procedures updated with electronic intimation and verification requirements.
The Rules prescribe electronic procedures and forms for the composition levy (intimations, stock declarations, eligibility conditions, rates, signage and billing requirements, withdrawal and denial processes) and detailed electronic registration processes (PAN, mobile and email verification, TRN, FORM GST REG 01 series, timelines for officer action, provisional migration, special registrations for non resident and online suppliers, amendment, cancellation and revocation procedures), together with mandatory digital authentication and field verification requirements.

Andhra Pradesh GST Rules 2017 set electronic procedures for composition levy, registration, migration, cancellation and authentication.
The Andhra Pradesh GST Rules, 2017 (effective 22 June 2017) establish electronic procedures and substantive conditions for composition levy intimation, eligibility, rates and withdrawal; comprehensive electronic registration and verification processes including provisional and suo moto registration; migration of legacy taxpayers; and structured administrative mechanisms for amendment, cancellation and revocation. The rules require electronic authentication, prescribe forms and timelines for notices, replies and orders, mandate stock and input disclosures on withdrawal or cancellation, and set duties for display of registration and GSTIN.

Exemption from registration applies where tax liability shifts to the recipient under the reverse charge mechanism.
Persons whose supplies consist solely of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Act, pursuant to the power vested by sub-section (2) of section 23; the specification takes effect from the date stated in the notification.

Common GST Electronic Portal designated as central platform for registration, tax payment, returns, integrated tax settlement and e-way bill.
The Government notifies www.gst.gov.in as the Common GST Electronic Portal to facilitate electronic registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and the electronic way bill; the portal is the website managed by the Goods and Services Tax Network, a company incorporated under the Companies Act.

Appointed day for specified GST Act provisions declared under state law, bringing listed sections into force.
The Government exercised the power under sub section (3) of section 1 of the Andhra Pradesh Goods and Services Tax Act, 2017 to appoint an appointed day, thereby declaring that a specified list of provisions of the Act shall come into force on that appointed day and making those sections operative under the State GST framework.

Assam GST Rules set electronic procedures for registration, composition levy intimation, stock filings and cancellation processes.
The Rules establish procedural and documentary requirements under the Assam Goods and Services Tax Act, 2017: electronic intimation and stock filings for the composition levy (FORM GST CMP-01 to CMP-07 and CMP-03), detailed registration procedures including PAN/mobile/e-mail verification and provisional enrolment (FORM GST REG-01, REG-25, REG-26), timelines for officer verification, and processes for amendment, cancellation, revocation and electronic authentication of filings, with prescribed forms and obligations to display registration and GSTIN.

Assam appoints existing VAT officers as State Tax officers under GST with specified territorial jurisdictions.
The Governor appoints officers formerly appointed under the Assam Value Added Tax Act, 2003 - including the Commissioner, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors of Taxes - as the corresponding State Tax officers for carrying out the purposes of the Assam Goods and Services Tax Act, 2017, with their jurisdiction allocated in the attached table (headquarters, zones and units) and subject to statewide or specified local area jurisdiction as the Commissioner of State Tax may direct under section 4(2); the notification is effective from its Gazette publication date.