Effective date appointment for specific state GST notification provisions under section 164 designates commencement timing.
The Governor, under Section 164 of the West Bengal Goods and Services Tax Act, 2017, appoints an effective date for the commencement of serial numbers 2(viii) and 2(ix) of Notification No. 1568-F.T. dated 30th August, 2017, as recorded in a Finance Department notification that formally fixes the timing for those provisions to come into force.

Late fee waiver for GSTR-4 delays caps payable late fees to a minimal daily amount based on tax liability.
The notification waives late fee amounts for failure to furnish FORM GSTR-4 by the due date to the extent such fees exceed a prescribed minimal daily sum; a reduced minimal daily sum applies when the return shows nil State tax payable, thus capping the enforceable daily late fee for registered persons based on return tax liability.

Extension of time for furnishing GSTR-1: quarterly filing deadlines extended for registered small taxpayers under turnover threshold.
Extension of time is provided for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover upto 1.5 crore. The notification supersedes an earlier notification and prescribes quarterly filing deadlines: July-September, 2017 by 10th January, 2018; October-December, 2017 by 15th February, 2018; and January-March, 2018 by 30th April, 2018. The special procedure and related extensions for furnishing details and returns will be notified in the Official Gazette.

Quarterly GSTR-1 filing extension for small taxpayers grants extra time and a special filing procedure to submit outward-supply details.
Registered persons whose aggregate turnover does not exceed the notified threshold are required to follow a special procedure for furnishing outward-supply details in FORM GSTR-1; the notification supersedes an earlier one and prescribes extended final dates for quarterly GSTR-1 submission, with the special procedure and extensions to be formally notified in the Official Gazette under the applicable return-filing provisions.

Commencement date set for specified GST notification provisions to come into force under state GST law.
The Government, under the Manipur Goods and Services Tax Act, appoints the first day of February, 2018 as the date on which the provisions at serial numbers 2(ii) and 2(iii) of notification No. 5/10/2017-FD(TAX) dated 6th September, 2017 shall come into force, thereby formally commencing those specified notification provisions under the State GST framework.

Common adjudicating authority appointment enables designated officers to adjudicate specified customs show cause notices under the Customs Act.
Appointment of a common adjudicating authority to exercise adjudicatory powers over specified show cause notices; the Director General, Revenue Intelligence designates officers to discharge the duties and exercise the powers of the named adjudicating authorities for the noticees and notices listed in the Table, identifying original adjudicating authorities and the officers appointed to act in their stead.

Extension of GSTR-1 filing deadline for large taxpayers through notification; staggered monthly due dates announced.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for specified registered persons exceeding the aggregate turnover threshold, superseding an earlier notification and prescribing staggered due dates: July-November 2017 (10 January 2018), December 2017 (10 February 2018), January 2018 (10 March 2018), February 2018 (10 April 2018) and March 2018 (10 May 2018); extensions for related return filings will be notified later.

Zero-rated supplies and deemed exports: amended GST forms require invoice-level statements and declarations for refund claims.
Amendments replace GSTR-1 Table 6 to require separate reporting of exports, SEZ supplies and deemed exports with tax-component columns; expand RFD-01/RFD-01A wording to include suppliers or recipients of deemed export supplies; and insert standardized declarations and an undertaking tied to Statement 5B for deemed export refund claims plus Statement 1A for refunds of ITC accumulated due to inverted tax structure, each requiring invoice-level tax detail.

Tariff value fixation: revised benchmark import values set for specified commodities to guide customs valuation and assessment.
The Central Board, invoking sub-section (2) of section 14 of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) with updated tariff values for specified goods. The substituted tables set benchmark tariff values for listed descriptions-including edible oils, brass scrap, poppy seeds, areca nut, and specified gold and silver entries-stated in US dollars per metric tonne or per unit, to be applied for customs valuation and assessment.

Extension of GSTR-1 due dates for high-turnover taxpayers imposes staggered monthly filing deadlines and supersedes earlier notice.
Extension requires taxpayers above the specified turnover threshold to furnish FORM GSTR-1 on a staggered schedule: July-November deferred to the tenth of January, December deferred to the tenth of February, and each month through March deferred to the tenth of the following respective month; the notification is issued under state GST statutory powers and supersedes an earlier departmental notification.

Late fee waiver for delayed GSTR-3B returns: registered persons relieved of late fee for the specified return period.
The notification waives the late fee payable by registered persons who failed to furnish FORM GSTR-3B for the month of July, 2017 by the due date, invoking statutory powers under the Goods and Services Tax legislation and applying retrospectively from the stated effective date to extinguish the late fee liability for that return period.

Extension of notification operation until amended procedural rules are formally brought into force, preserving existing timelines.
The State has extended the operation of an earlier notification, keeping that notification operative until the amended procedural Rules 138 to 138D come into force by subsequent government notification, invoking its statutory authority to preserve the existing regulatory position pending formal commencement of the amended rules.

Textual corrections in GST notifications amend official references and wording to rectify drafting errors and cross references.
Corrigendum issues targeted textual corrections to Karnataka GST notifications: substituting the term Board with Commissioner in specified rules; changing a bracketed letter from (c) to (b); replacing "for values exceeding" with "for values not exceeding"; renumbering cross references from sub rule (4) to sub rule (5); and substituting "State" with "Central" in a proviso, across the cited notifications.

Amendment of Notification Effective Dates: customs notifications' commencement dates deferred by administrative substitution of dates.
Central Board of Excise and Customs directs amendments to three Customs (N.T.) notifications by substituting the figures, letters and word in paragraph 2 of each principal notification to defer their prescribed commencement dates, relying on the powers under section 4(1) of the Customs Act, 1962, and noting prior Gazette publications and earlier amendments.

Deemed exports: Amendment updates GST forms to enable structured refund claims and ITC reporting for inverted tax situations.
The amendment substitutes FORM GSTR-1 Table 6 to categorise exports, SEZ supplies and deemed exports with detailed invoice and tax breakup; amends FORM GST RFD-01 and RFD-01A to replace claimant terminology, insert Statement 1A for refunds of ITC accumulated due to inverted tax structure and Statement 5B for deemed export refunds, and revises declarations and undertakings required from recipient or supplier claimants.

Substitution of Annexure-A: specified goods and services listed under Jammu and Kashmir GST replace Annexure to SRO-521.
The Finance Department corrigendum dated 27-12-2017 substitutes Annexure-A to SRO-521 (21-12-2017) with a new enumerated list of eighteen specified goods and activities under Jammu & Kashmir SGST, including repacked goods; bricks and tiles; soft drinks; edible oil and vanaspati ghee; screen printing of glazed tiles; cutting and stitching of coir/jute doormats; cutting of marble/granite (with specified exclusion); automobile repair and servicing; sweetmeats (certain confectionery excluded); cycles/tricycles; certain assembled consumer electronics sold under another brand by in-state units; tobacco products; hot mix plant products; glass processing and finishing; incandescent bulbs; arms and ammunition with accessories; tea; and processing of dry fruits.

Substitution of Annexure-A: corrigendum replaces prior Annexure-A and lists specified goods, processes and services.
The Finance Department issues a corrigendum substituting Annexure-A appended to SRO-519 with a revised Annexure-A that itemises eighteen specific goods, manufacturing processes and services, including repacked goods; bricks and tiles; soft drinks; edible oil and vanaspati ghee; screen printing of glazed tiles; cutting and stitching of coir, jute and decor doormats; cutting of marble/granite (with a local-extraction exception); repair and servicing of automobiles; sweetmeats (excluding toffees and candy); cycles/tricycles; certain assembled household appliances sold under other brand names; tobacco and products; hot mix plant products; glass finishing processes; incandescent bulbs; arms and ammunition with accessories; tea; and dry fruit processing.

Delegation of power to check tax invoices permits Joint Commissioners to authorize deputy-level officers to inspect invoices immediately.
Chief Commissioner delegates to all jurisdictional Joint Commissioners (ST) the authority to authorize Division officers to exercise powers relating to checking the issue of tax invoices; such authorizations must be given to officers not below the rank of Deputy Assistant Commissioner (ST) and the order is effective immediately.

Deemed export refund procedure revised, clarifying ITC claims, detailed invoice statements and supplier/recipient declarations for filings.
Amendments revise FORM GSTR-1 to replace Table 6 for exports, SEZ supplies and deemed exports with detailed invoice and tax bifurcation fields, and amend FORM GST RFD-01 and RFD-01A by expanding Table 7 terminology to include supplier/recipient of deemed export supplies, inserting Statement 1A for ITC accumulated due to inverted tax structure and Statement 5B for deemed export refund invoice details, and substituting declarations and an undertaking to repay refunded amounts with interest where statutory requirements are not met.

Renewal of recognition under securities regulation permits an exchange to operate subject to prescribed compliance conditions.
Renewal of recognition was granted to India International Exchange (IFSC) Limited for a one-year term authorising contracts in securities, on the basis that renewal was in the interest of trade and public interest, and subject to compliance with conditions prescribed by the regulator and any additional conditions that may be imposed.