Service of tax communications expanded to permit delivery via banking, postal, insurer, government and local authority records.
Where communication cannot be delivered to the addresses specified in the existing provisos or any other address furnished by the addressee, the communication shall be delivered or transmitted to the assessee's address as available with a banking company or co-operative bank; the Post Master General records; the insurer's records; addresses furnished in Form No.61 or Form No.61A to the Director/Joint Director of Income-tax (Intelligence and Criminal Investigation); addresses available in Government records; or addresses available in local authority records.

Safeguard investigation into solar cell imports initiated after prima facie finding of serious injury to domestic industry.
Initiation of a safeguard investigation into imports of photovoltaic "Solar Cells whether or not assembled in modules or panels" is ordered after applicants representing a major proportion of domestic production submitted data for 2014 15 to 2017 18 (annualised). Record evidence shows significant increases in imports alongside declining domestic market share, under utilised capacity, reduced employment (excluding one entrant), loss-making domestic sales and rising inventories. On a prima facie basis the authority finds increased imports have caused or threaten to cause serious injury and has initiated a formal investigation, inviting submissions within thirty days and offering a public non confidential file.

E-way bill portal designated: http://ewaybill.nic.in declared as the official portal for facilitating e-way bill compliance.
Notification designates http://ewaybill.nic.in as the official e-way bill portal for Rajasthan under the Rajasthan Goods and Services Tax Act and Rules, issued by the Commissioner of State Tax to facilitate electronic generation and management of e-way bills and made effective from the day after issuance.

Exchange rate amendment for South African Rand updates customs valuation for imports and exports from the notified effective date.
The Central Board of Excise and Customs has amended Schedule I of Notification No.113/2017 CUSTOMS (N.T.) to substitute the serial entry for South African Rand, prescribing revised rupee equivalents for one unit of that foreign currency to be used for customs valuation of imported and exported goods, with effect from the notified effective date.

Authority for Advance Ruling appointment: Commissioner of Tax & Excise named as member, effective on notification.
Shri Anirudh S Singh, IRS, in his capacity as Commissioner of Tax & Excise, is appointed as a Member of the Arunachal Pradesh Authority for Advance Ruling by exercise of the Governor's powers under the state GST statute; the notification states the appointment takes effect from the date of notification and is issued through the Office of the Commissioner, Tax & Excise.

Exemption from registration for service suppliers via e commerce operators required to collect tax at source where turnover below threshold.
Suppliers of services making supplies through an electronic commerce operator required to collect tax at source are specified as a category exempted from obtaining registration under the State GST Act where their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold, with a reduced aggregate value threshold for suppliers in special category states (excluding Jammu and Kashmir).

Deemed export refund evidence: suppliers must produce recipient acknowledgement and undertakings to claim refund now.
Notification prescribes evidences required from suppliers of deemed export supplies to claim refund: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking by the recipient that it will not claim the refund and that the supplier may claim the refund.

Deemed exports notified: specified supplies including advance authorisation, EPCG, export oriented units, and certain gold.
The State Government notifies certain supplies as deemed exports under Section 147 of the Telangana GST Act: supplies against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units (including specified park units), and supply of gold by notified banks or PSUs against Advance Authorisation. Definitions for Advance Authorisation, EPCG Authorisation, and Export Oriented Unit reference the Foreign Trade Policy 2015-20. The notification is stated to be effective retrospectively from a specified October date.

GST threshold amendment under Section Ten increases registration limit and applies retrospectively from October 2017 Telangana
The Government amends paragraph 4 of G.O.Ms No.123 (30-06-2017) to substitute the previously specified monetary turnover limit with a higher threshold for applicability under Section 10 of the Telangana Goods and Services Tax Act, 2017, thereby changing the registration/coverage criterion; the Notification is effective retrospectively from 13th October 2017.

Composition scheme option: provisional or new registrants may opt in and must file specified GST forms, affecting invoicing and export reporting.
Amendments permit provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a bar on filing FORM GST TRAN-1 thereafter; they authorize the Commissioner to extend certain filing deadlines, allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered recipients, require consolidated tax invoice entries for specified services, and revise GSTR and refund form tables and procedures for exports, SEZ supplies and deemed exports including electronic transmission of export details to Customs.

Time of supply rule: small registered persons must pay state tax at time of supply and file returns.
Designates registered persons whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, or whose turnover in the year of registration is likely to be less than that amount, and who did not opt for the composition levy, as a class required to pay State tax on the outward supply of goods at the time of supply and to furnish details and returns as provided in Chapter IX of the Act, with payment periods as specified in the Act.

Proper officers for refund sanction under GST designated to approve refund claims for taxpayers within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax framework, who are authorized by the Central GST Commissioner, are specified to act as proper officers for sanctioning refunds under the Telangana Goods and Services Tax Act for registered persons located in the territorial jurisdiction of those officers, subject to the Telangana GST Act and Rules and excluding a specified rule of the Telangana GST Rules.

SGST notification amendment adds textile and handicraft entries, including handloom and wicker, effective retrospectively from earlier date.
The amendment substitutes serial number 9 to list textile (handloom products) and handmade shawls, stoles and scarves, and inserts new serials adding chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shoal, each annotated as "Any chapter." These Table changes are declared effective retrospectively from a specified earlier date in October, enacted under the State GST Act authority on Council recommendation.

Composition levy opt-out persons must pay State tax at time of supply and file returns accordingly.
Registered persons who did not opt for the composition levy are notified as a class required to pay State tax on outward supply at the time of supply (per clause (a) of sub section (2) of section 12), including situations attracting section 14; they must furnish details and returns as mandated in Chapter IX and the rules, and pay tax within periods specified by the Act.

E-way bill requirement: electronic pre-movement reporting for specified taxable goods, with transporter duties and validity rules.
Electronic generation of an e-way bill is required before movement of specified taxable goods above the threshold for inter state and outward/inward movements involving Rajasthan; the e-way bill includes Part A (recipient GSTIN, place of delivery, invoice/challan details, value, HSN, reason, transport document) and Part B (vehicle number). The consignor, recipient or transporter may generate the bill on the designated portal, transporters must update conveyance details and may create consolidated e-way bills, generated bills receive an EBN, cancellation is allowed within 24 hours unless verified in transit, validity is distance based, recipient silence for 72 hours equals acceptance, specified exemptions apply, and non compliance attracts detention, seizure and penalties under section 129.

Debt securities issuance by InvITs permitted; such securities must be listed on recognized stock exchanges.
Amendments require the valuer to be a "registered valuer" under the Companies Act, 2013; permit listed InvITs to issue debt securities provided those securities are listed on recognized stock exchanges; confine minimum investment and trading lot rules to "completed and revenue generating assets"; mandate conversion of compulsorily convertible securities to equity of the holdco or SPV prior to filing the offer document where their holding period was used for offer-for-sale calculations; and add an annual report disclosure on monies lent by the InvIT to its holding company or investee SPV.

Definition of debt securities expanded to expressly include NCDs and securities of REITs and InvITs listed on exchanges.
The amendment redefines debt securities as non-convertible debt securities creating or acknowledging indebtedness, expressly including debentures, bonds and securities of a body corporate, a Trust registered as a Real Estate Investment Trust or an Infrastructure Investment Trust, or any statutory body constituted by legislation, whether or not constituting a charge on assets, while excluding government bonds, security receipts and securitized debt instruments. It also clarifies that references to a "recognized stock exchange" include Trusts registered as REITs or InvITs whose units are listed on recognized stock exchange(s).

Strategic investor definition broadened to permit specified investors to participate, with new debt issuance and disclosure requirements.
Amendments introduce a defined strategic investor category and align the term valuer with "registered valuer" under the Companies Act. Compulsorily convertible securities may be included for holding-period calculations but must be converted to equity before filing an offer document. Listed REITs may issue listed debt securities. Disclosure requirements are expanded to require reporting of monies lent by the REIT to its holding company or SPVs and commitments from strategic investors are to be captured in schedules.

Deadline extension for submission of closing stock details to VAT department online portal; compliance required by extended date.
The Commissioner, under sub section (1) read with sub section (3) of section 70 of the Delhi Value Added Tax Act, 2004, has extended the last date for dealers to submit online the particulars of closing stock held on the specified cut off dates. Dealers must file the closing stock details on the department's website in the prescribed format showing amounts across specified tax rates and a total; the notification takes effect immediately.

Payment of State Tax at Time of Supply requires registered non composition taxpayers to pay tax when goods are supplied.
The Government notifies that registered persons who have not opted for composition levy must pay state tax on the outward supply of goods at the time of supply, including situations under section 14, and must furnish particulars and returns as specified in Chapter IX with the period for payment as prescribed in the Act.