Tax Deduction at Source under GST requires government deductors to register, file monthly returns and remit deducted tax timely.
Government Drawing & Disbursing Officers must deduct TDS under GST where contract value exceeds the threshold, register under GST using Form REG-07 with a working TAN and digital signature, file monthly GSTR-7 returns by the 10th of the succeeding month and issue GSTR-7A certificates within five days of crediting TDS. Deducted amounts must be collected in a dedicated zero-balance account, routed via Treasury/PAO and State Bank systems for electronic remittance and challan generation; failures attract recovery, interest and penalties recoverable from defaulting officers.

Extension of time for filing transitional GST declarations extends deadline under West Bengal GST rules.
Extension of time is granted for submission of the transitional declaration in Form GST TRAN-1 under the West Bengal GST framework, with the Commissioner, on the Council's recommendation, extending the statutory filing period and thereby permitting late submission until the newly prescribed deadline.

Composition levy stock intimation deadline extended; FORM GST CMP-03 filing permitted until 31 January 2018.
The time-limit for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03 is extended until 31st January, 2018 under sub rule (4) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Tax Act, 2017; this order supersedes Order No. 05/2017-Puducherry-GST.

Extension of time for FORM GST TRAN-1 submission: deadline extended under rule 117 for claiming transitional credits.
The Central Board of Excise and Customs, exercising powers under rule 117, extended the period for filing the declaration in FORM GST TRAN-1 on the Council's recommendation and set a new final deadline for submission for taxpayers to claim transitional credits.

Appointment of Custodian under Section-45 and HCCAR secures regulated handling of import and export cargo at the designated terminal.
M/S APM Terminals India Pvt. Ltd. is appointed as the authorised custodian at Bhambholi to receive, unload and load imported and export cargo until such cargo is cleared for home consumption, exported, warehoused or transhipped under the Customs Act and the Handling of Cargo in Customs Area Regulations; the implementing notification is available on the customs website and trade parties should report any difficulties to the Commissioner of Customs.

Customs area approval establishes the proper place and operational limits for an inland container depot operator.
Approval designates the proper place for loading and unloading and specifies the limits of the Customs area in the Inland Container Depot operated by M/S APM Terminals Pvt. Ltd. in Village Bhambholi, Taluka Khed, District Pune, issued under Section 8(a) and 8(b) of the Customs Act, 1962; the notification is available on the Customs website and stakeholders may report difficulties to the Commissioner of Customs, Pune.

Electronic sealing for export containers: certified RFID seals required with vendor registration and TID verification at ports.
Vendors offering RFID Tamper Proof One Time Bolt container seals must submit self attested manufacturer certificates evidencing compliance with international high security seal standards and a link document; compliant vendor names will be published on the Customs Board website. Vendors must capture Tag Identification numbers, link seals to the exporter's Importer Exporter Code at sale, and ensure web applications include prescribed data elements and provide feeds to customs for TID verification at ports and ICDs.

Fixation of norms streamlines online norms fixation and Advance Authorisation procedures with mandatory data, documentation, and compliance.
Amendments centralize fixation of norms through seven Norms Committees at DGFT headquarters with designated product coverage and email contacts, require applicants to provide active contact details and up to three years' production/consumption data, and allow ad hoc norms generally valid for one authorisation (with limited extensions). Applications are to be filed online and Norms Committees shall forward files to concerned agencies promptly; documentary proof of export may be used to re-credit entitlement pending norms fixation. Holders must maintain certified Appendix 4-I records, link authorisation/file numbers to export documents online, and comply with customs, bond, BG/LUT and GST-related requirements; specific rules address re-export, DFIA, pharmaceuticals, and gems and jewellery imports.

System-based reconciliation of provisional returns with supplier and recipient filings ensures adjusted tax liability and ITC are auto-populated and settled.
System-based reconciliation aligns provisional tax reported in FORM GSTR-3B with detailed supplier and recipient returns by auto-drafting FORM GSTR-2A and auto-populating FORM GSTR-3. Taxpayers must complete FORM GSTR-2, amend GSTR-1/GSTR-2 to correct GSTR-3B errors, and pay any additional tax by debiting electronic cash or credit ledgers with interest for delayed payment. Excess eligible ITC shown in GSTR-2 is credited to the electronic credit ledger on submission of FORM GSTR-3 and may be used to meet increased tax liability; reductions in liability are carried forward when applicable.

Division of taxpayer base under GST establishes allocation of administrative control between central and state tax administrations.
Allocation of administrative control of taxpayers under GST is to ensure a single interface: low-turnover taxpayers are largely administered by State tax authorities while higher-turnover taxpayers have administrative control shared equally between Centre and States. Division within each State will be by computer using stratified random sampling, with consideration of geography and taxpayer type. Turnover computation rules vary by registration category-State VAT turnover for VAT-registered taxpayers, Central Excise returns for excise-only taxpayers, State or all-India service turnover for Service Tax registrants, and non-overlapping totals where VAT and Service Tax both apply. State-level committees will implement these measures and cross-empowerment notifications will follow.

Helpdesk for Taxpayer Services assists on tax liability and filing of Bills of Entry and Shipping Bills for importers and brokers.
A Helpdesk for Taxpayer Services at Chennai VII Commissionerate assists importers and brokers with tax liability queries and filing of Bills of Entry and Shipping Bills; the Sevottam Helpdesk on the Ground Floor will direct users to Nodal Officer Mr. Ram Kumar in the Appraising Main Section, with contact details provided, and trade is advised to check CBEC and Commissionerate websites for format and code changes before approaching the helpdesk.

Eligibility for LUT expanded to qualifying exporters; procedural, documentation, jurisdictional and bank guarantee clarifications provided under GST.
Clarifies eligibility, submission form, timelines and supporting documentation for furnishing a Letter of Undertaking (LUT) in lieu of a bond for zero rated exports under GST: registered persons meeting specified foreign inward remittance thresholds or qualifying as status holders may use LUTs on letterhead; LUTs/bonds must be processed within three working days; self declaration and specified documents accepted absent contradictory evidence; CT 1 has no relevance under GST; supplies to EOUs are taxable like other supplies; bank guarantees may be waived in appropriate cases and jurisdictional officers over principal place of business shall accept LUT/bond.

Precious metals sourcing: loaned imports for SEZ units must be routed through nominated agencies, clarifying Rule 27(6) compliance.
The Department of Commerce clarifies that the requirement to source through nominated agencies applies specifically to precious metals imported by SEZ units on a loan basis, narrowing the prior broader wording so that only loaned imports of precious metals must be procured via nominated agencies and directing Development Commissioners to implement this interpretation for uniform compliance under Rule 27(6).

Eligibility for Technical Member appointments under GST amended; criteria, pay and termination rules clarified and fresh nominations sought.
Amendments to the CGST Rules revise appointment criteria and terms for NAA Technical Members: eligibility requires having been a Commissioner of State or Central Tax for at least one year or equivalent; serving members receive salary and allowances of an equivalent Group A post; retired appointees receive last drawn salary minus pension per Seventh Pay Commission norms; termination is by Central Government on GST Council recommendation with an opportunity to be heard. Vacancies are re circulated and fresh nominations of willing eligible officers are sought within seven days by fax/e mail.

Deemed deduction for land in construction services applies when transaction includes land value, absent if land not transferred.
Construction services for buildings and complexes intended for sale are taxable under the notified construction services entry. If the transaction value includes transfer of land or undivided share, a deemed deduction for land (one third of the value) is allowed irrespective of the actual land value, but only when there is an actual transfer; no deduction applies where land or undivided share is not transferred. Joint venture projects between developers and landowners qualify for the deemed deduction, but units transferred by the developer to the landowner do not.

Extension of GST return filing deadlines clarifies revised schedules and monthly GSTR-3B filing obligations for subsequent months.
Revised filing deadlines for July 2017 GST returns: GSTR-1 for July 2017 is extended to 10 October 2017 with an earlier date for taxpayers above the turnover threshold; GSTR-2 and GSTR-3 for July 2017 have later revised due dates; August 2017 due dates to be notified. GSTR-3B will be filed monthly for August-December 2017, with each month's return due on the twentieth day of the following month.

Appeals against registration rejection: designated appellate authorities assigned jurisdiction over specified local and statewide areas to decide such appeals.
The Commissioner designates specified Deputy Commissioners and comparable officers as Appellate Authority to decide appeals against rejection of registration applications under the Maharashtra GST Act and Rules, effective 1st July 2017. The appended Schedule assigns each designee by designation, office code and nodal division, and specifies territorial jurisdiction-distinctly allocating Greater Mumbai and certain revenue districts to particular nodal officers and the remainder of the State or specified districts to other officers.

System-generated Shipping Bill: signature and stamp of the Let Export Order officer are no longer required on final print-outs.
Final print-outs of Shipping Bills generated by the Customs EDI system after issuance of Let Export Order (LEO) are system-generated documents bearing the name and SSO ID of the officer who granted LEO; therefore, the signature and stamp of the LEO officer are not required on the final Shipping Bill print-out.

Valuation of second-hand machinery: empanelled local engineers may conduct inspection and appraisement when overseas reports are absent.
Amendment updates empanelled agencies for valuation of second-hand machinery at Tuticorin, naming three recognised chartered engineer firms (with addresses and recognition validity) to be contacted for inspection and appraisement reports; where no overseas inspection report is procured by the importer, these notified agencies may be engaged, with reference to the HBOP appendix framework and procedural handbook provisions.

Extension of TRAN-1 filing deadline permitting late submission under rule-based statutory authority.
The Commissioner, exercising powers under the Tamil Nadu GST Rules and the relevant Act provision, has extended the deadline for submission of declarations in Form GST TRAN-1 to permit taxpayers to complete transitional credit declarations within the newly prescribed period.