Anti-dumping duty applied where circumvention via Thai CSM exports undermined measures on China-origin glass fibre imports.
Anti-dumping duty on Glass Chopped Strand Mats (CSM) from Thailand is applied after the designated authority found circumvention of the anti-dumping duty on Glass Fibre from China PR by exports of CSM from M/s Asia Composite Materials (Thailand) Co., Ltd.; CSM was exported at dumped prices and undermined the existing measure. The Central Government, invoking powers under the Customs Tariff Act and Anti Dumping Rules, imposes the existing anti-dumping duty rate on the specified CSM imports from Thailand, naming producer and exporter coverage and prescribing payment, duration, and exchange rate rules.

Due date extension for GSTR-3B returns permits electronic filing through the common portal by a revised deadline.
Extension of the filing deadline for FORM GSTR-3B for the month of July 2018 is prescribed, allowing taxpayers to furnish the return electronically through the common portal by a revised date. The Commissioner amends a prior notification to insert a proviso mandating electronic submission of FORM GSTR-3B for the specified month through the common portal by the newly provided deadline, and declares that the amendment shall be deemed to have effect from an earlier stated date.

De-notification of SEZ land reduces declared zone area under Special Economic Zones Act, implemented following statutory procedure.
Central Government, invoking statutory powers under the Special Economic Zones framework, de-notifies specified survey parcels at the SIPCOT Industrial Area SEZ following proposal by the promoter, State Government approval and Development Commissioner recommendation; the notification lists each affected survey number with area totals and records the revised aggregate SEZ area after deletion.

De-notification of SEZ area reduces notified SEZ land and updates survey parcels under the Special Economic Zones legal framework.
The Central Government, satisfied that statutory prerequisites were met, exercised its powers under the Special Economic Zones statutory framework to de-notify 8.96 hectares from the Powai IT/ITES SEZ proposed by M/s. HGP Community Pvt. Ltd. (formerly M/s. Hiranandani Builders), resulting in a revised SEZ area of 3.62 hectares. The State Government and the Development Commissioner recommended the proposal, and the specific de-notified survey parcels and their hectare measurements are enumerated in the notification.

GSTIN registration procedure for provisional-ID taxpayers enables mapping old and new registrations and retroactive registration.
Procedure allows taxpayers who hold only a Provisional Identification Number and did not complete FORM GST REG-26 to submit prescribed details to the jurisdictional nodal officer, apply in FORM GST REG-01 after GSTN notification, receive a new GSTIN, access token and ARN upon approval, and then furnish new and old identifiers to GSTN for mapping; following mapping and first-time login with the old GSTIN, they may generate the registration certificate and are deemed registered from the GST commencement date.

Special Court designation ensures speedy trial for offences under the Companies Act across designated jurisdictions.
The Central Government, under sub section (1) of section 435 of the Companies Act, 2013 and with the concurrence of the relevant High Court authority, designates specified district/session courts and a session division as Special Courts to provide speedy trial of offences under the Act punishable with imprisonment of two years or more, thereby vesting those courts with special jurisdiction to hear such prosecutions.

Common Adjudicating Authority appointment centralises adjudication powers for specified customs show cause notices under Customs Act.
The Director General, Revenue Intelligence has appointed, by notification, the officers specified in column (5) of the Table to act as a Common Adjudicating Authority, empowered to exercise the powers and duties of the officers in column (4) for adjudication of the show cause notices listed in column (3) in respect of the noticees listed in column (2). The appointments substitute named adjudicating officers on an entry-by-entry basis; a later notification substituted one designation.

Common Adjudicating Authority appointment updated: designated adjudicating officer for specified export ICD substituted through notification amendment.
The Directorate of Revenue Intelligence amends Notification No. 11/2017-Customs (N.T./CAA/DRI) by substituting, against serial number 3 in the Table, column 5, the designation: "Principal Commissioner/Commissioner of Customs (Export), Inland Container Depot-Tughlakabad, New Delhi."

Common Adjudicating Authority substitution alters the designated proper officer under the customs notification to replace specified entries.
The Directorate of Revenue Intelligence amends Notification No. 79/2016-Customs (N.T.) by substituting, in the Table against serial number 16, the existing entry "M/s Consolidated Shipping Line (I) Pvt. Limited" in column 2 and the existing entry "Principal Commissioner/ Commissioner of Customs, Nhava Sheva-II, Mumbai Zone-II, Uran, Raigad" in column 6, thereby effecting a re-designation of the Common Adjudicating Authority/Proper Officer for that entry.

Extension of GSTR-1 filing deadline for small taxpayers to quarterly submission with specified later due dates under state GST rules.
Notification prescribes a special procedure allowing registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis. It specifies quarterly periods and corresponding extended due dates for filing GSTR-1 for the three listed quarters and states that time limits for furnishing monthly returns under the Act will be notified subsequently. The notification comes into force from the stated earlier date.

GST registration procedure for provisional PID holders enables migration completion and mapping to a new GSTIN after portal application.
Specifies a special registration procedure for taxpayers who received only a Provisional Identification Number (PID) and did not complete FORM GST REG-26: furnish prescribed details to the jurisdictional nodal officer, apply on the common portal using FORM GST REG-01 after GSTN email, obtain approval with ARN, new GSTIN and access token, send new and old identifiers to GSTN for mapping, and perform first-time login with the old PID to generate the registration certificate; such taxpayers are deemed registered with retrospective effect.

GST exemption for intra-state handicraft supplies reduces state tax rates for specified goods as listed in notification.
Exempts intra state supplies of specified handicraft goods from state tax in excess of the reduced rates set out in the notification's Table, where each listed tariff item and goods description is paired with a corresponding capped state tax rate; defines handicraft goods by predominant hand production and distinctive ornamental or cultural features; issued under section 11(1) of the Jammu and Kashmir GST Act and effective from 27 July 2018.

Extension of time for FORM GST ITC-01 declarations granted, providing an additional compliance period after GST CMP 04 filings.
Extension of time for submission of declarations in FORM GST ITC-01 is granted to registered persons who filed applications in FORM GST-CMP-04 within the specified March 2018 period; the extension runs for thirty days from publication of this notification in the Official Gazette and is issued under the Odisha Goods and Services Tax Act and associated rules.

Waiver of late fee under GST for specific returns where portal errors or incorrect levies caused erroneous charges.
Waiver of late fee under section 47 is granted for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but had late fee erroneously levied on the common portal; and Input Service Distributors who paid late fee for filing or submission of FORM GSTR-6 for tax periods in the specified January 2018 window.

Registration cancellation proceedings may be dropped when pending returns are filed and full tax, interest and late fees are paid.
The amendment permits dropping cancellation proceedings under rule 22(4) where the registrant furnishes all pending returns and pays tax, interest and late fee, with FORM GST REG-20 substituted accordingly. It clarifies that ITC may be claimed under rule 36(2) even if some particulars are missing provided key details (tax charged, description, total value, GSTINs and place of supply for inter State) are present, requires bill of entry details in FORM GST EWB-01 for imports, revises the definition of Adjusted Total Turnover, restricts certain export refund claims, inserts "batches or lots" language, and replaces multiple forms including ITC 04, GSTR 9 and GSTR 9A with detailed templates and instructions.

Late fee waiver for certain GST returns following portal filing and levy errors, benefiting affected registered taxpayers.
Waiver of late fees is granted to specified registered taxpayers where portal or processing errors caused erroneous levy: persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; persons who filed FORM GSTR-4 for October-December 2017 by the due date but were charged late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in January 2018 up to 23 January 2018.

Amendment to Rule 123 powers: notification revised to appoint Special Commissioner of State Tax under GST framework.
The State Government, exercising powers under sub-rule (2) of Rule 123 of the Madhya Pradesh GST Rules, 2017, amends the departmental notification of 31 May 2018 by substituting Serial No. (a) with the entry: "(a) Shree Basant Kurre, Special Commissioner of State Tax," as issued by the Commercial Tax Department and signed by the Deputy Secretary in the name of the Governor.

Late fee waiver for specified taxpayers under GST enabling refund of erroneously charged or paid late fees.
Waiver of late fee under the Rajasthan Goods and Services Tax Act removes late fee liabilities for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after application reference number generation; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between 1 and 23 January 2018.

Rajasthan GST: cancellation proceedings dropped if pending returns filed and full tax, interest and late fee paid.
A proviso to rule 22(4) provides that where a person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee instead of replying to a show-cause notice under clause (b) or (c) of section 29(2), the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG-20.

Late fee waiver for GST returns: specific taxpayers relieved of portal-levied late fees under state notification.
Waiver of the late fee under section 47 of the Tripura State GST Act is notified under powers of section 128, removing late fee liability for three classes: registered persons with FORM GSTR-3B submitted but not filed after ARN generation; registered persons who filed FORM GSTR-4 for October-December, 2017 but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early January 2018.