Refund under inverted duty structure: prescribed formula and documentation requirements, and remedies for non pass through of tax benefits.
Amendments revise procedural rules and forms under the Assam GST Rules, 2017, clarifying valuation treatment by deeming certain amounts as paid for purposes of input tax adjustments; extending a time limit to eighteen months; prescribing a formula and definitions for refunds attributable to an inverted duty structure and updating refund and return forms accordingly; tightening ITC claim conditions to require receipt against tax invoices; mandating deposit of fifty percent of specified cess into the Fund; empowering the Authority to require price reductions, return of amounts with interest, deposits into Funds, penalties and cancellation of registration for failure to pass on benefits; adding an exemption for movement of empty LPG cylinders; and updating practitioner eligibility and declaration requirements in FORM GST PCT 01.

Prevention of money laundering powers: Military Intelligence inserted into notified list under PMLA amendment by government.
Central Government, invoking powers under the Prevention of Money Laundering Act and satisfied of public interest, amends the principal notification G.S.R.381(E) by inserting a new entry: "(23) Military Intelligence." This change adds Military Intelligence to the enumerated list following serial number (22) in the existing notification.

Information-sharing obligations: specified income-tax authorities must furnish investigation and prosecution reports to CEIB for intelligence purposes.
Director General, CEIB is specified as the authorized recipient under section 138(1)(a), and CBDT directs specified income-tax authorities to furnish preliminary search reports, survey and appraisal summaries, summaries of assessment and appellate orders in DGIT(Investigation) cases, and prosecution details to CEIB; authorities must form an opinion that furnishing is necessary for CEIB functions and follow CBDT Investigation division protocols. Information referencing foreign jurisdictions remains subject to OECD Article 26 and Exchange of Information Manual confidentiality and may not be shared without prior permission through CBDT.

Directorate name substitution: 'Safeguards' replaced by 'Anti profiteering' across GST rules, updating enforcement references.
Amendment to the Mizoram GST Rules, made under section 164 of the Mizoram Goods and Services Tax Act, 2017, substitutes the words "Directorate General of Safeguards" with "Directorate General of Anti profiteering" in rule 125 and in rules 129, 130(2), 131, 132(1) and 133, thereby aligning those provisions to the Anti profiteering Directorate referenced throughout the rules.

Import policy for pepper: exemptions for Advance Authorisation, EOUs and SEZ units permit free imports subject to quality and reporting.
The amendment makes imports of pepper under Chapter 09 allowable where CIF exceeds the threshold and clarifies that MIP will not apply to imports under the Advance Authorisation Scheme, 100% Export Oriented Units (EOUs) and SEZ units. It further grants a targeted AAS exemption for oleoresin extraction by manufacturer exporters, conditioned on minimum piperine content, ISO method laboratory testing for piperine and yield, and monthly reporting to the Spices Board of import, production, re export and stock/disposal details.

Arecanut import policy restricts low-value consignments; imports below valuation threshold prohibited while higher-value consignments allowed.
Amendment to the Import Policy for arecanut (Exim Code 0802 80) permits import only when CIF value is at or above Rs.251 per kilogram; imports with CIF below Rs.251 per kilogram are prohibited, superseding Notification No.35/2015-2020 and effected under powers of Section 3 of the Foreign Trade (Development & Regulation) Act, 1992.

Directorate name substitution in GST Rules updates 'Safeguards' to 'Anti profiteering', altering administrative designation by notification.
The amendment substitutes the nomenclature Directorate General of Safeguards with Directorate General of Anti profiteering in rules 125, 129, 130(2), 131, 132(1) and 133 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, effected under section 164 of the Act and given retrospective effect from the commencement date stated in the notification.

Public shareholding obligations require restoration to prescribed minimums within SEBI specified timelines after insolvency resolution.
The amendment adds a rule requiring listed companies whose public shareholding falls below 25 per cent due to implementation of an Insolvency and Bankruptcy Code resolution plan to restore public shareholding to 25 per cent within three years, and where public shareholding falls below 10 per cent to raise it to at least 10 per cent within eighteen months, by means specified by the Securities and Exchange Board of India.

Appointment of officers under State GST: VAT-era designations mapped to corresponding State Tax appeal posts, effective retrospectively.
Notification under Section 3 of the Chhattisgarh Goods and Services Tax Act, 2017 maps specified designations under the Chhattisgarh Value Added Tax Act, 2005 to corresponding State GST designations: "Appellate Additional Commissioner, Commercial Tax" as Additional Commissioner (Appeal) of State Tax and "Appellate Deputy Commissioner, Commercial Tax" as Joint Commissioner (Appeal) of State Tax; the notification states these appointments operate from 1st July, 2017.

Common Adjudicating Authority appointed to centralize adjudication of specified show-cause notices under customs procedure.
The notification appoints specified customs officers as a Common Adjudicating Authority to exercise and discharge the powers and duties of the originally designated adjudicating officers for adjudication of enumerated show-cause notices against listed noticees, setting out in a Table the noticees, notice references, original adjudicating authorities and the officers now appointed to adjudicate, and noting any substitutions or corrigenda affecting those appointments.

Unique common enrolment for multi-state transporters allows single enrolment and restricts use of individual GSTINs; procedural extensions permitted.
A unique common enrolment number may be issued to transporters registered in multiple States or Union Territories with the same PAN via FORM GST ENR-02, and once issued those transporters cannot use individual GSTINs for Chapter XVI purposes; FORM GST ENR-02 lists legal name, PAN, registrations and a verification declaration. The Chief Commissioner or an authorised officer may extend the time for recording the final report in Part B of FORM EWB-03 where sufficient cause is shown, and rule 142(5) is amended to include additional statutory sections in its scope.

Perishable and hazardous goods disposal: officers may promptly dispose of seized items due to perishability, hazard or rapid depreciation.
Under Section 67(8) of the Andhra Pradesh GST Act, the proper officer is empowered to promptly dispose of seized goods that are perishable, hazardous, or liable to rapid depreciation, taking into account perishability, hazard, depreciation, storage constraints and other relevant considerations. A Schedule lists specified classes of goods subject to such disposal, including salts, raw hides, newspapers, menthol, lighter fuel, batteries, petroleum products, dangerous drugs, bulk drugs and chemicals, pharmaceuticals, fireworks, red sander, sandalwood, all taxable goods in chapters 1-24 of the Customs Tariff, unclaimed/abandoned rapidly depreciating goods, and goods not provisionally released within one month of bond execution.

Inverted tax structure refunds redefined with a specific computation formula, documentation requirements and enhanced compliance measures.
The amendment prescribes a specific formula for refunds arising from the inverted tax structure, defining Net ITC and Adjusted Total Turnover, mandates invoice based documentation for inward supplies, updates refund statement formats in refund forms, requires deposit of fifty percent of specified cess into the Fund, strengthens enforcement for failure to pass on rate reductions including restitution with interest, and amends practitioner eligibility and form declarations and other procedural and valuation provisions.

Designation changes in GST appeal rule revise officer titles and hierarchy, taking effect from the date of issue.
The notification amends the GST appeals framework by substituting officer titles in Rule 109A: replacing "Commissioner (Appeal)" with "Additional Commissioner (Appeal)", replacing "Additional or Joint Commissioner" with "Joint Commissioner or Deputy Commissioner", substituting "Additional Commissioner (Appeal)" with "Joint Commissioner (Appeal)", and replacing "Deputy Commissioner or Assistant Commissioner" with "Assistant Commissioner or State Tax Officer" in specified parts of sub rules (1) and (2); the changes are effective from the date of issue.

Designation change: Director General of Safeguards renamed Director General of Anti profiteering, updating rules and omitting an explanation.
The amendment replaces the phrase "Director General of Safeguards" with Director General of Anti-profiteering in rules 129-133 of the Karnataka GST Rules, 2017 and omits the explanation to sub-rule (3) of rule 133, thereby redirecting administrative references to the Anti profiteering office and altering the textual procedure for that sub rule.

De-notification of SEZ area reduces total SEZ land at Trans Thane Creek, altering notified area under SEZ Act.
De-notification of part of a sector-specific Special Economic Zone at Trans Thane Creek Industrial Area is effected by the Central Government under its statutory powers and SEZ rules following State government approval and Development Commissioner recommendation; the notification specifies the survey parcel removed and records the updated total SEZ area and departmental file reference.

De-notification of SEZ land: statutory removal of parcels from Multi Product SEZ following approvals and procedural compliance.
Central Government, exercising powers under the second proviso to sub section (1) of Section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, hereby de notifies 159.211 hectares from the Sri City Multi Product SEZ in Andhra Pradesh-following developer proposal, State Government approval, and Development Commissioner recommendation-reducing the SEZ's resultant area to 681.016 hectares and specifying the survey numbers and parcel areas deleted.

Unique common enrolment number allows multi state transporters to consolidate registrations and mandates exclusive use for e way bill chapter.
The amendment allows multi state transporters with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 and forbids use of individual GSTINs for Chapter XVI once issued; it prescribes the new form's fields. It also authorizes the Commissioner or an authorized officer to extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from the midnight of the interception date, and inserts additional references in rule 142 to detention and related provisions.

Designation substitution: references to Director General of Safeguards replaced by Director General of Anti-profiteering, altering rule text accordingly.
The State GST Rules are amended to substitute the designation "Director General of Safeguards" with "Director General of Anti-profiteering" in specified rules, so that all references to the former designation shall be read as references to the latter; the amendment is made under the State GST Act and notified with a deemed commencement date.

Customs exemption amendment removes serial number 330 from Notification 50/2017 under section 25(1) of the Customs Act.
Exercising powers under section 25(1) of the Customs Act, 1962, Notification No. 54/2018-Customs directs that S. No. 330 and the entries relating thereto in the Table of Notification No. 50/2017 are omitted, thereby removing that serial entry from the schedule of exemptions in the principal notification.