Goods and Services Tax

The Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2018.
13/2018-State Tax Dated:- 23-3-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 13/2018-State Tax
The 23rd March, 2018
No. GST/23/2017.- In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely : –
1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherw

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the principal :
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority – An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secreta

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asons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely :-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b

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Last date for filing of return in FORM GSTR-3B.
15/2018-State Tax Dated:- 23-3-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 15/2018-State Tax
The 23rd March, 2018
No. GST/23/2017.- In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act)read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) o

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Last date for filling of return in FORM GSTR-3B.
02-Rc.046/2018/Taxation/A1 Dated:- 23-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, FRIDAY, March 23, 2018
Panguni 9, Hevelambi, Thiruvalluvar andu-2048
No. 02-Re 046/2018/Taxation/A1
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 20

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The Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2018.
G.O. Ms. No. 40 Dated:- 23-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
AMENDMENTS TO TAMIL NADU GOODS AND SERVICES TAX RULES, 2017
[G.O. Ms. No. 40, Commercial Taxes and Registration (B1), 23rd March 2018, Panguni 9,
Hevilambi, Thiruvalluvar Aandu-2049.]
No. SRO A-13(c)/2018.
In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may

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iption of goods where the goods are sent by one job worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, nam

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Last date for filing of return in FORM GSTR-3B
F.1-11(91)-TAX/GST/2018(Part-I) Dated:- 23-3-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABSTI, AGARTALA
No.F.1-11(91)-TAX/GST/2018(Part-I)
Dated, Agartala, the 23rd March, 2018
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017, the Chief Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM

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The Tripura State Goods and Services Tax (Third Amendment) Rules, 2018.
F.1-11(91)-TAX/GST/2018(Part-I) Dated:- 23-3-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part-I)
Dated, Agartala, the 23rd March, 2018
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Tripura State Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in th

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ed further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted,
(iii) the rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank or Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(

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ing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause s

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The Odisha Goods and Services Tax (Third Amendment) Rules, 2018.
7870-FIN-CT1-TAX-0034/2017-S.R.O. No. 105/2018 Dated:- 23-3-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 23rd March, 2018
S.R.O. No. 105/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Rules 1, 2, 3, 4, 5, 6, and 7 shall come into force on the date o

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nother or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
3. In the said rules, in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
4. In the said rules, in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
5. In the said rules, in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:-
“(4)

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Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
7. In the said rules, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely:-
“(c). any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
8. In the said rules, after rule 138D, the following E

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The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2018.
ERTS(T) 79/2017/544 Dated:- 23-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 23rd Mar, 2018.
No. ERTS(T) 79/2017/544 – In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they s

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rker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter a shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter a shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”,
(iv) in rule 127, in clause (iv), after the words “to

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eguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (g), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person al

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Last date for filing of return in FORM GSTR-3B.
ERTS(T) 79/2017/546 Dated:- 23-3-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
Dated Shillong, the 23rd Mar, 2018.
No. ERTS(T) 79/2017/546 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Meghalaya Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall

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Seeks to exempt payment of tax under section 9(4) of the WBGST Act, 2017 till 30.06.2018
357-F.T.-10/2018-State Tax (Rate) Dated:- 23-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 357-F.T.
Howrah, the 23rd day of March, 2018.
No. 10/2018-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West

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The West Bengal Goods and Services Tax (Third Amendment) Rules, 2018.
355-F.T.-14/2018-State Tax Dated:- 23-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 355-F.T.
Howrah, the 23rd day of March, 2018.
No. 14/2018-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the West Bengal Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in

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d by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention o

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The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018
F.12(46)FD/Tax/2017-Pt.-II-206 Dated:- 23-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 23, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely.-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into f

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or are returned to the principal:
Provided further that the challan endorsed by the job-worker may be further endorsed by another job-worker, indicating there in the quantity and description of goods where the goods are sent by one job-worker to another or are returned to the principal”.
3. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”.
4. Amendment of rule 127.- In clause (iv) of rule 127 of the said rules, after the existing expression “to furnish a performance report to the Council b

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ns to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.”.
7. Substitution of rule 134,- The existing rule 134 of the said rules shall be substituted by the following, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”.
8. Amendment of rule 137.- Tn cla

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Amendment in Notification no. F.12(56)FD/Tax/2017-pt-I-46 dated 29.06.2017 regarding exempting payment of tax under section 9(4) of the RGST Act, 2017 till 30.06.2018.
F.12(46)FD/Tax/2017-Pt.-II-205 Dated:- 23-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: March 23, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services

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Time limit for Filing of GSTR-3B (Apr,May & June,2018)
CT/LEG/GST-NT/12/17/1996-003/2018 Dated:- 23-3-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 23rd March, 2018
NOTIFICATION- 3/2018
NO. CT/LEG/GST-NT/12/17/1996-003/2018.- In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified i

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Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018.
01-C/2018 Dated:- 23-3-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU,
NO. KGST.CR.01/17-18, DATED: 23-03-2018
NOTIFICATION (01-C/2018)
In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Rules, 2017, on the recommendations of the Council, it is hereby specified that the ret

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The Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
(GHN-38)/GSTR-2018(20).TH-14/2018-State Tax Dated:- 23-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 23rd March, 2018.
Notification No. 14/2018-State Tax
No. (GHN-38)/GSTR-2018(20).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules,

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dorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contraventio

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present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(vi) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'trans

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Time Limits for From GSTR-3B for Apr May June 2018.
16/2018-State Tax Dated:- 23-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax
Gujarat State, Ahmedabad
Dated the 23rd March, 2018.
Notification No. 16/2018-State Tax
No. GSL/S.168/B. 10
In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be fu

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Last date for filing of return in FORM GSTR-3B
S.O. 157 Dated:- 23-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 23rd March 2018
S.O. 157, dated 23rd March 2018-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last da

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Bihar Goods and Services Tax (Third Amendment) Rules, 2018.
S.O. 155 Dated:- 23-3-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 23rd March 2018
S.O. 155, Dated 23rd March 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March 2018.
2. In the Bihar Goods and Services Tax Ru

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on of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a” shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;

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and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit

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Refund of IGST on Export—Extension of date in SB005 alternate mechanism cases & clarifications in other cases
08/2018 Dated:- 23-3-2018 Circular
Customs
Circular No. 08/2018-Customs
F. No: 450/119/2017-Cus-IV
Government of India
Ministry Of Finance
Dept. of Revenue
(Central Board of Excise and Customs)
Room No. 227B, North Block, New Delhi
Dated, the 23th March, 2018
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Subject: Refund of IGST on Export-Exten

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e allowed to be corrected through officer interface for SBS filed up to 31.12.17, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.
2. Further, representations have also been received from:
(i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port , may be treated as valid document for the purposes of integration with the EGM. The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such

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Seeks to Amend notification No 52/2003- Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 01.10.2018
33/2018 Dated:- 23-3-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
Notification No. 33/2018-Customs
New Delhi, the 23rd March, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the M

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Amendments to Foreign Trade Policy 2015-20 Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01.10.2018
55/2015-2020 Dated:- 23-3-2018 Foreign Trade Policy
DGFT
Foreign Trade Policy
FTP
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE
NOTIFICATION No. 55/2015-2020
NEW DELHI, DATED THE 23 March, 2018
Subject: regd.
S.O (E): – In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992

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Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018
10/2018 Dated:- 23-3-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 -Union Territory Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 271 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of In

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Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
11/2018 Dated:- 23-3-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 11/2018 – Integrated Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 270 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Minist

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Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
10/2018 Dated:- 23-3-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central Tax (Rate)
New Delhi, the 23rd March, 2018
G.S.R. 269 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Minis

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