Renaming of Directorate General: substitution to Directorate General of Anti profiteering across GST rules, effective from June.
The notification substitutes the designation Directorate General of Anti profiteering for "Directorate General of Safeguards" in specified provisions of the Nagaland Goods and Services Tax Rules, 2017 (rules 125, 129, 130(2), 131, 132(1) and 133), under authority of section 164 of the Nagaland Goods and Services Tax Act, 2017, and deems the amendments effective from 12 June 2018.

Anti-profiteering designation replaced across GST rules, updating the Director General title and rule references by notification.
Amendment substitutes the expression Director General of Safeguards with Director General of Anti-profiteering in rules 129-133 and in specified sub-rules, and sets the short title as the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2018, deemed to have come into force from an earlier stated date under the State GST Act authority.

Anti-profiteering designation replaces Safeguards in GST rules, and a reference shifts from Tripura GST Act to Central GST Act.
The rules substitute Directorate General of Anti-profiteering for "Directorate General of Safeguards" in rules 125, 129, 130(2), 131, 132(1) and 133 of the Tripura SGST Rules, 2017, with those substitutions effective on the dates specified. Additionally, rule 133(3)(c) is amended to replace the reference to the Tripura Goods and Services Tax Act, 2017 with the Central Goods and Services Tax Act, 2017.

Anti-profiteering designation replaces safeguards title across GST rules, updating enforcement terminology and cross references.
The amendment substitutes references to the Directorate General of Safeguards and Director General of Safeguards with Directorate General of Anti profiteering and Director General of Anti profiteering across specified State GST Rules, namely rule 125; rule 129; rule 130(2); rule 131; rule 132(1); and rule 133, and declares the substitution effective from the notified commencement date to align administrative terminology.

Renaming of enforcement agency: Directorate General of Safeguards redesignated as Directorate General of Anti profiteering, affecting GST rules.
Terminology in the Meghalaya Goods and Services Tax Rules, 2017 is amended to substitute references to the Directorate General of Safeguards with the Directorate General of Anti profiteering in rules 125, 129, 130(2), 131, 132(1) and 133, pursuant to the State's rulemaking authority; the amendment takes effect from 12 June 2018.

Correction of Official Record: deputy commissioner's name amended in State Tax notification, notification modified accordingly.
The errata amends Notification No. 5/2018-State Tax by correcting the name of the Deputy Commissioner (Appeal), Thiruvananthapuram in Column No.1 to Smt. Sulaja J.S., and modifies the notification to that extent as issued by the Commissioner of the Kerala State Goods and Services Tax Department.

Directorate General of Anti profiteering designation replaces Directorate General of Safeguards across specified GST rules, altering regulatory references.
Amendment substitutes the designation Directorate General of Anti profiteering for all occurrences of "Directorate General of Safeguards" in Rules 129-133 of the West Bengal GST Rules, effected under the Act's rule making authority and given a stated commencement date.

Suspension of reverse charge mechanism extended to end of September, with effect deemed from late June.
Amendment substitutes the expiry date in Notification No. 1132-F.T. to the "30th day of September, 2018", extending the suspension of the reverse charge mechanism, and declares the amendment to be deemed to have come into force from the 29th day of June, 2018.

State Level Screening Committee membership amended; new Commissioner CGST & CX appointed and effective immediately.
The notification amends clause (b) of Notification No. 1639 F.T. dated 14.09.2017 by substituting appointment of the Commissioner, CGST & CX, Kolkata South as the member of the State Level Screening Committee on anti profiteering; the amendment is made under the West Bengal Goods and Services Tax Rules, 2017 and is effective immediately.

Designation substitution: Director General of Anti profiteering replaces Director General of Safeguards across Haryana GST rules, altering rule references.
The Haryana Goods and Services Tax (Ninth Amendment) Rules, 2018, made under section 164 of the Haryana GST Act, 2017 and deemed to commence from 12th June, 2018, substitute the words "Director General of Safeguards" with "Director General of Anti-profiteering" in rule 129, rule 130(2), rule 131, rule 132(1) and rule 133 of the Haryana GST Rules, 2017, applying the substitution wherever the former designation occurs.

Unique common enrolment number for multi-state transporters introduced alongside extended e-way bill reporting time.
Amendment of the Uttarakhand Goods and Services Tax Rules, 2017 introduces a unique common enrolment number for transporters registered in more than one State or Union Territory under the same PAN, to be applied for in FORM GST ENR-02 through any one GSTIN. Once granted, the transporter cannot use any GSTIN for Chapter XVI purposes. The amendment also allows extension of time for recording the final report in Part B of FORM EWB-03 and expands rule 142 by adding references to sections 129 and 130.

Seizure disposal of perishable and hazardous goods is notified for early disposal by the proper officer under GST law.
Power under section 67(8) of the Uttarakhand Goods and Services Tax Act, 2017 is exercised to specify goods and classes of goods that may be disposed of by the proper officer soon after seizure under section 67(2), having regard to perishability, hazardous nature, depreciation in value, storage constraints, or other relevant considerations. The notified categories include salt and hygroscopic substances; raw hides and skins; newspapers and periodicals; menthol, camphor and saffron; re-fills for ball-point pens; lighter fuel and non-refillable gas lighters; cells, batteries and rechargeable batteries; petroleum products; dangerous drugs and psychotropic substances; bulk drugs and chemicals; pharmaceutical products; fireworks; red sander; sandalwood; taxable goods in Chapters 1 to 24 of the Customs Tariff; and unclaimed or abandoned goods liable to rapid depreciation due to technological change or new models.

GST amendment rules update inverted duty refunds, anti-profiteering measures, e-way bill exemptions, and refund form requirements.
The amendment rules revise the GST framework on deemed payment under section 15, extend the period in rule 83, and substitute the refund formula for inverted duty structure under rule 89 by defining Net ITC and Adjusted Total Turnover. They also update refund and anti-profiteering provisions, including deposits into the Fund, and modify e-way bill exemptions, return instructions, practitioner registration forms, and refund application statements for inverted tax structure and deemed exports.

Authority designation change: references to safeguards authority replaced by Director General of Anti profiteering, standardising GST rule terminology.
The Goa Government amends the Goa Goods and Services Tax Rules, 2017 by substituting references to "Director General of Safeguards" with the designation Director General of Anti-profiteering or "Director General of Antiprofiteering" in the specified rules, thereby standardising terminology; the amendment is made under the State's enabling power and takes effect from the 12th day of June, 2018.

Director General of Anti-profiteering designation replaces safeguards office title, updating GST rules and related procedural references.
Amendment substitutes the office title Director General of Anti-profiteering for "Director General of Safeguards" in rules 129, 130(2), 131, 132(1) and 133 of the Gujarat Goods and Services Tax Rules, 2017; the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2018 take effect from 12th June, 2018 under section 164 of the Gujarat GST Act.

Directorate General name change clarifies anti-profiteering authority under Sikkim GST rules and replaces safeguards reference.
The amendment substitutes references to "Directorate General of Safeguards" with "Director General of Anti-profteering" across specified provisions of the Sikkim Goods and Services Tax Rules, 2017 (notably rules 125, 129, 130(2), 131, 132(1) and 133), under the Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2018, with commencement deemed from the twelfth day of June, 2018.

Anti profiteering authority designation updated to Director General of Anti profiteering across specified GST rules, effective from the stated date.
Amendment under section 164 substitutes every occurrence of the term "Directorate General of Safeguards" or "Director General of Safeguards" in rules 125, 129, 130(2), 131, 132(1) and 133 of the Central GST Rules, 2017 with Director General of Anti profiteering, by Notification No. 29/2018, effective from 12 June 2018.

Anti-profiteering Directorate name change implemented, replacing Safeguards designation across GST Rules and related references.
Substitution of the designation Director General of Safeguards with Director General of Anti-profiteering in specified provisions of the Arunachal Pradesh Goods and Services Tax Rules, 2017, effected to harmonise rule terminology with the anti-profiteering framework. The amendment is promulgated under section 164 of the Arunachal Pradesh GST Act, titled the Seventh Amendment Rules, 2018, dated 6 July 2018 and deemed effective from 12 June 2018.

Rule amendment: substitution of the designated directorate name in Odisha GST Rules, effective retrospectively from June.
The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2018 substitute the words "Directorate General of Safeguards" with "Directorate General of Anti-profiteering" in rules 125, 129, 131, 133, sub rule (2) of rule 130 and sub rule (1) of rule 132; the amendment is notified under the State GST Act and is effective from 12 June 2018.

Directors KYC: annual filing of e form DIR 3 KYC required; non filing leads to DIN deactivation and re activation on compliance.
The amendment mandates annual submission of e form DIR 3 KYC by every individual allotted a DIN as on 31 March, to be filed by 30 April next year (transitional filing by 31 August 2018 for existing DINs). Failure to file permits deactivation of the DIN by the competent authority; re activation requires filing DIR 3 KYC and payment of prescribed fees. FORM NO. DIR 3 KYC prescribes mandatory identity and address proofs, certifications by the director and the certifying professional, declarations on disqualification and duplicate DINs, and liability for false statements.