Reverse charge supplies: suppliers exclusively making taxable supplies on reverse charge are exempted from registration requirement.
Suppliers engaged solely in making supplies of taxable goods or services where the total tax is payable by the recipient under the reverse charge mechanism are specified as exempted from obtaining registration under the Gujarat Goods and Services Tax Act; this designation uses powers under section 23(2) and does not affect the recipient's liability or other statutory compliance obligations.

Common GST Electronic Portal designated as the official site for registration, tax payment, returns and e-way bill services.
Notification designates the common GST Electronic Portal as www.gst.gov.in to facilitate registration, tax payment, return filing, computation and settlement of integrated tax, and electronic way bill; the portal is managed by the Goods and Services Tax Network, a company incorporated under the Companies Act, 2013, and the notification takes effect on the stated commencement date.

Commencement of Gujarat GST provisions: specified Act sections declared in force, defining operative scope under section 1(3).
The Government of Gujarat, under section 1(3) of the Gujarat Goods and Services Tax Act, 2017, appoints 22nd June, 2017 as the commencement date on which sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146 and 164 of the Act shall come into force by formal notification issued by the Finance Department.

Electronic verification modes: Aadhaar EVC and bank OTP mandated for GST document authentication with expedited verification.
The Government designates two electronic modes for document authentication under the GST Rules: Aadhaar based Electronic Verification Code (EVC) and Bank account based One Time Password (OTP); verification conducted through these modes must be completed within two days of furnishing the documents, and the notification specifies the commencement date of these provisions.

GST composition levy and registration rules: electronic intimation, eligibility conditions, rates, withdrawal and registration procedures.
The rules prescribe electronic intimation and timing for opting into the composition levy, enumerate eligibility conditions and invoicing/display obligations, set composition tax rates for categories of small taxpayers, and establish withdrawal/denial procedures with show cause and reporting requirements; they further prescribe online registration enrolment, verification, GSTIN issuance, separate registrations for business verticals and special entities, processes for non residents and online suppliers, migration from existing laws, amendment, cancellation and revocation procedures, physical verification of premises, and authentication requirements for electronic filings.

Common GST Electronic Portal designated for registration, tax payment, returns, integrated-tax settlement and e way bill services.
The notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill operations, and defines the portal as the website managed by the Goods and Services Tax Network company.

Reverse charge supplies exempt suppliers from registration where the recipient is liable to pay tax on the supply.
Suppliers who only make supplies taxable under the reverse charge mechanism, where the recipient is liable to pay tax under section 9(3), are specified as exempt from registration under section 23(2) of the State Goods and Services Tax Act, 2017 by State Government notification, effective from the notification's commencement date.

Commencement of GST provisions appointed; 22 June 2017 set for specified sections of the Jharkhand GST Act.
The State Government, under sub section (3) of section 1 of the Jharkhand Goods and Services Tax Act, 2017, appointed the 22nd day of June, 2017 as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146 and 164 of the Act shall come into force by notification S.O. 25 dated 20 June 2017.

Deposit of specified bank notes lets banks and post offices obtain exchange value from the Reserve Bank, pending RBI satisfaction.
Banks, Post Offices and District Central Cooperative Banks that accepted specified bank notes during the earlier notification windows may deposit those notes in offices of the central banking authority within a limited period after these rules commence and obtain exchange value credited to their accounts, subject to the central banking authority's satisfaction with compliance with the earlier notification and the reasons offered for non-deposit within the earlier timeframe.

Modes of verification under Manipur GST Rules: Aadhaar EVC and bank OTP, with verification required within two days.
Notification specifies two modes of verification under the Manipur GST Rules: Aadhaar-based Electronic Verification Code (EVC) and bank account-based One Time Password (OTP), and requires that verification via these modes be completed within two days of furnishing the documents; the notification became effective in June 2017.

Special Economic Zone designation for IT/ITES at Kharadi creates notified SEZ and constituting an Approval Committee and ICD status.
Central Government notifies 4.03 hectares at Kharadi Village as a Special Economic Zone for IT/ITES after satisfaction of requirements under the SEZ Act and grant of approval; specifies surveyed parcels totaling 4.03 hectares; constitutes an Approval Committee with listed ex officio members and a developer special invitee; and appoints the date from which the SEZ shall be deemed an Inland Container Depot under the Customs Act.

Special Economic Zone designation enables specified land to operate under SEZ rules and establishes an Approval Committee and ICD status.
Notification designates 3.46 hectares at Puppalguda Village as a Special Economic Zone for IT/ITES proposed by M/s. Phoenix Spaces Private Limited; it specifies the survey numbers and confirms SEZ status for development, operation and maintenance. An Approval Committee is constituted with named ex officio members and a developer representative as special invitee. The notification further declares the SEZ to be an Inland Container Depot under the Customs Act for customs classification from the appointed commencement date.

Special Economic Zone designation establishes an IT/ITES SEZ, creates an Approval Committee and deems the zone an Inland Container Depot.
The Central Government notifies the Gachibowli parcel as a Special Economic Zone for IT/ITES after issuing a letter of approval under the Special Economic Zones Act, 2005, and records that statutory preconditions for approval were satisfied. The notification constitutes an Approval Committee composed of specified ex officio members, state nominees and a developer representative to perform functions under the Act, and declares the notified SEZ to be deemed an Inland Container Depot for customs purposes.

Commencement of Excise Notification: 22nd June 2017 appointed as the enforcement date for Notification No.14/2017.
The Central Government, invoking powers under the Central Excise Act and the Finance Act, appoints 22nd June 2017 as the date on which Notification No.14/2017-Central Excise (N.T.), dated 9th June 2017, published in the Gazette, shall come into force.

Commencement date: provisions of a Central Excise notification designated to come into force on the appointed date.
The Central Government appoints a specific calendar date as the date on which the provisions of Notification No.13/2017-Central Excise (N.T.) shall come into force, exercising the executive power to fix commencement under clause (b) of section 2 of the Central Excise Act, 1944 and rule 3 of the Central Excise Rules, 2002, and referencing the notification's prior publication in the Gazette of India Extraordinary.

Commencement of Central Excise notification: fixes the date on which the June notification enters into force.
Appoints the 22nd June 2017 as the date on which the provisions of Notification No.12/2017-Central Excise (N.T.), dated 9th June 2017, published in the Gazette, shall come into force, effected under powers drawn from the Central Excise Act, the Finance Act, and the relevant Central Excise and Service Tax rules.

Modes of verification under CGST Rules: Aadhaar and electronic verification codes authenticate submitted documents for compliance.
Notification under sub rule (1) of rule 26 CGST Rules prescribes authorised electronic authentication methods: Aadhaar based Electronic Verification Code, electronic verification code generated via net banking login on the common portal, and electronic verification code generated on the common portal; where authentication is by these modes, verification must be completed within two days of furnishing documents.

Reverse charge supplies exemption: persons exclusively making supplies taxed on reverse charge need not register under CGST.
Specifies that persons only engaged in making taxable supplies on which the total tax is liable to be paid by the recipient under the reverse charge mechanism are exempt from obtaining registration under the Central Goods and Services Tax Act, 2017; excludes supplies of metal scrap under Chapters 72-81 and records a later insertion amending the notification.

Common GST Electronic Portal designated to enable registration, tax payment, returns, integrated tax settlement and e way bill.
Notification designates www.gst.gov.in as the Common GST Electronic Portal to facilitate registration, tax payment, return filing, computation and settlement of integrated tax, and electronic way bill operations; it defines the portal as the website managed by the Goods and Services Tax Network company and records its coming into force and later supersession.

Central GST rules set electronic procedures for composition levy enrollment, eligibility, stock filings and registration requirements.
The Rules prescribe electronic procedures for opting into and operating under the composition levy (forms CMP-01/02/03/04/05/06/07), set conditions and disqualifications for composition, require stock and statement filings on opting in or withdrawal, and provide rates for eligible categories. They also establish electronic registration, verification and certificate issuance processes (forms REG-01 through REG-30), timelines for approvals, notices for deficiency or cancellation, migration of existing registrations, amendments, cancellations and revocations, and mandate digital authentication on the common portal.