GST return filing calendar, edit facility for GSTR-3B corrections, monthly/quarterly filing options and reduced late fees.
All registered persons must file FORM GSTR-3B monthly; FORM GSTR-1 filing periodicity depends on self-assessed aggregate turnover ( Rs.1.5 crore may file quarterly, otherwise monthly), with an election for monthly filing binding for the financial year. Late fees for October onwards are reduced to Rs.20/day for nil-liability returns and Rs.50/day otherwise. An edit facility permits amendment of FORM GSTR-3B before offsetting; thereafter corrections must be made in subsequent returns, amended in FORM GSTR-1 where applicable, or reclaimed by refund. System reconciliation with GSTR-1/GSTR-2 will be operationalised later.

Reset of primary authorized signatory contact details allows officers to update email and mobile after documented verification.
Jurisdictional officers may reset the email and mobile of the Primary Authorized Signatory by opening the taxpayer's Active Registration, selecting "Update AS" and editing contact details; the taxpayer must provide a scanned supporting document (PDF/JPEG) for upload to maintain an audit trail, and changes are effective only after successful updation at the GSTN end.

Manual refund processing for inverted duty, deemed exports and electronic cash ledger balances continues pending portal availability.
Refunds for inverted duty credit, deemed exports and excess electronic cash ledger balances must be filed and processed manually in FORM GST RFD-01A until the portal module is available; claimants must submit specified statements (including Statement 1/1A for inverted duty and Statement 5B for deemed exports), required documentary evidence and undertakings, ensure prior return filings as preconditions, and comply with procedures for debiting/crediting ledgers, communication between Central and State nodal officers, and prohibitions on previously claimed drawback.

Maintenance of books of accounts: principals and auctioneers may keep records at principal place with written intimation, subject to ITC.
Clarifies that warehouses storing auction goods must be declared as additional place(s) of business, and that while records should ordinarily be maintained at each additional place, principals and auctioneers facing difficulties may maintain the books relating to those additional places at their principal place of business after intimating the jurisdictional proper officer in writing. Eligibility to claim input tax credit is preserved subject to the Act and rules, and the clarification applies to goods supplied only through auction where the auctioneer claims ITC on supplies from the principal.

Supply by artists: artworks sent to galleries are not a taxable supply until a buyer selects and GST applies on sale.
Artworks moved on an approval basis may be transported on a delivery challan with an e-way bill where applicable, and invoice issued at actual supply; inter-State movements attract IGST. Goods sent by artists to galleries for exhibition without consideration from the gallery are not supplies; GST is payable only when a buyer selects and purchases the displayed artwork, at which time a tax invoice must be issued.

GST outreach clarifies e-sealing, IGST refund, self-sealing and re-warehousing procedures and invites industry attendance encouraged.
A joint GST outreach will explain operational compliance under GST, concentrating on E Sealing, IGST refund procedures, Self Sealing, issuance of re warehousing certificates and bonds; the session aims to clarify procedural steps, documentation and stakeholder responsibilities. Industry representatives and taxpayers are invited to attend, and Trade & Industry Associations are requested to inform their members and encourage participation.

Extension of time for stock intimation under composition levy option: deadline extended for filing FORM GST CMP-03.
The time limit for furnishing details of stock held on the day before the date from which the option for composition levy is exercised in FORM GST CMP-03 is extended, superseding the earlier administrative order, and a new deadline of 31st January, 2018 is prescribed for submission of those stock details.

Manual filing for advance rulings requires online fee payment and submission of prescribed printed forms to the jurisdictional authority.
Manual procedures permit quadruplicate filing of applications for an Advance Ruling and of appeals in prescribed forms where the portal is unavailable. Applicants must pay the requisite fee online using a generated temporary user ID, print the challan and file the printed application or appeal manually with the jurisdictional Authority for Advance Ruling or the State Appellate Authority. Specified signatory rules apply and all accompanying documents and annexures must be self attested; additional sheets may be used if form space is insufficient.

Manual Refund Filing for inverted duty, deemed exports and cash ledger balances requires specified forms, statements and undertakings.
Manual filing and processing of refund claims for inverted duty structure, deemed exports and excess electronic cash ledger balances is required until the portal module is available. Claims must be submitted in FORM GST RFD-01A with specified statements (Statement 1, 1A, 5B) and documentary undertakings; monthly filing is standard unless quarterly filing is elected. Provisional sanctions may be granted subject to a manual undertaking to repay with interest if ineligibility is later discovered. Jurisdictional officers, nodal liaison via e-mail, re-credit procedures, and seven-working-day inter-authority communication are prescribed.

Maintenance of books of accounts may be centralized at principal place of business; ITC remains available subject to statutory conditions.
The circular clarifies that warehouses storing tea, coffee, rubber and similar goods must be declared as additional places of business by principals and auctioneers, who are ordinarily required to maintain books of accounts at each such place; where difficulties exist, those books may instead be maintained at the principal place of business provided the jurisdictional proper officer is informed in writing. It further confirms that principals or auctioneers may avail input tax credit subject to the provisions of the Act and rules, and that the guidance applies to goods supplied only through auction where the auctioneer claims ITC on pre-auction supplies.

Supply by artist: artworks exhibited at galleries are taxed only on actual sale; interstate movements attract integrated tax.
Artworks moved by an artist may be transported on a delivery challan (and e-way bill where applicable) with the tax invoice issued at the time of actual supply; movements between States are treated as inter-state supply attracting integrated tax. Provision of artworks to galleries for exhibition without consideration from the gallery is not a supply - GST arises only when a buyer selects and purchases the displayed artwork.

Reverse charge liability for IFSC SEZ units: procure specified input services without integrated tax by furnishing Letter of Undertaking.
Units in IFSC SEZ receiving input services chargeable on reverse charge are deemed suppliers and liable for integrated tax, but may procure such services without payment of integrated tax by furnishing a Letter of Undertaking in lieu of a bond, subject to the procedural conditions and exceptions applicable to such undertakings; the clarification applies mutatis mutandis to IFSC SEZ units and aligns reverse-charge treatment with zero-rated import of services for authorized operations.

First Appellate Authority under Right to Information Act appointed for CGST South; appeals from CPIO orders to be filed with authority.
Mr. R. L. Meena, Additional Commissioner, CGST South, Delhi, is appointed as First Appellate Authority under section 5(1) and 5(2) of the Right to Information Act. Appeals from orders of the CPIOs within this Commissionerate shall lie with the Appellate Authority, and pending applications/appeals in the territorial jurisdiction will be dealt with by designated CPIOs or the appellate authority as appropriate.

e-Way Bill system: inter-State mandatory Feb 1; intra-State implementation by states before June 1; provisional refund relaxations.
The Council approved rollout of a nationwide e-Way Bill System: trial inter-State operation by 16 January and compulsory inter-State operation from 1 February, with States free to implement intra-State e-Way Bills on any date before 1 June, 2018. States with existing systems may continue until migration. The Council also authorised provisional and final refunds without electronic matching for specified categories (zero-rated supplies, inverted duty, IGST on zero-rated supplies, deemed exports) subject to an undertaking to repay if legal conditions for input tax credit are not met.

Office relocation of GST range offices updates official premises; trade associations must inform members and take necessary action.
Shifting of office premises for Range IV and Range V (Kathua) is announced: both Range offices have moved from College Road, Shiv Nagar to Avalon House, Ward No 16, Upper Shiv Nagar, near OBC Bank on the National Highway, Kathua; Trade and Industry Associations are requested to inform their members and take necessary action.

Enrolling authority for GST Practitioners: jurisdictional Assistant/Deputy Commissioner may approve or reject applications per FORM GST PCT-I.
The Assistant Commissioner/Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-I is the officer authorized to approve or reject enrolment applications for Goods and Services Tax Practitioners; applicants may choose Centre or State as the enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-I.

GST taxpayer jurisdiction reallocated; lists published online and sent to trade bodies for member notification.
Allocation of taxpayers between the Central and Puducherry State tax administrations was completed under GST Council guidance and administrative orders to ensure a single interface; lists of taxpayers (by turnover brackets) under the Central Commissionerate for Puducherry are published on the Commissionerate website and circulated by e mail to trade bodies, which are requested to notify their members.

HSN and SAC classification: awareness programme to guide industry on correct GST rate application and compliance.
The Commissionerate stresses that correct GST levy requires classification of goods under HSN and services under SAC, as classification determines the applicable tax rate. To improve understanding and compliance, an awareness programme will be conducted at the Commissionerate's conference hall, and representatives of industry, trade, businesses and the public are invited. Industry and Trade Associations are asked to circulate this notice to their members to ensure wider dissemination and participation.

Assignment of taxpayer base clarifies administrating authority under GST and preserves legacy central excise and service tax jurisdiction.
Assignment of taxpayer base between the Central Government and Government of Karnataka allocates registered taxpayers to either Central or State administrating authorities for GST; taxpayers may verify their administrating authority online. Legacy central excise and service tax issues will continue to be managed by the originally notified Central Excise and Service Tax Commissionerates, with successor GST Central Tax officers handling legacy matters even where a taxpayer has been assigned to a State administrating authority.

Electronic sealing for containers becomes mandatory for specified exporters and for full container loads where infrastructure exists.
CBEC Circular No.44/2017 extends timelines and prescribes that RFID electronic sealing may be voluntarily adopted where readers exist, and becomes mandatory for exporters permitted self-sealing under earlier regimes, for Authorized Economic Operators, and for exporters availing supervised stuffing at specified ports/ICDs; e-sealing for full container loads is mandated at ports/ICDs from the later effective date, while supervised stuffing continues under GST commissionerates.