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.

Change of shareholding in SEZ units conditioned on continuity, eligibility, tax compliance and disclosure to revenue authorities.
The BoA granted extensions of formal approvals and LOPs in select matters, approved multiple co-developer applications for IT/ITES infrastructure subject to co-developer agreements and standard SEZ Act conditions including a maximum lease period of 30 years (renewable), and approved change of shareholding or constitution requests subject to continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with revenue and company laws, immediate furnishing of financial and PAN/AO details to CBDT, and recognition of the Assessing Officer's right to assess taxability of gains from equity transfers; amendments to SEZ Rules to clarify such transactions were directed to be pursued.

Nagaland GST Act amendments add notifications and rules, updating the state GST regulatory framework and compliance instruments.
The Finance Department forwarded Notifications and a Circular adding specified Notifications to the earlier Rules, amendments, Notifications and Circulars under the Nagaland GST Act, 2017, updating the set of operative instruments that govern State GST administration and compliance.

Special Leave Petition to challenge stays on GST tax collection when substantial legal question or manifest injustice arises.
Where a High Court has stayed collection or recovery of GST, a Special Leave Petition (SLP) should be considered and pursued when the levy is questioned or a substantial question of law of public importance or manifest injustice arises; affected units must prepare a self-contained proposal after thorough examination of the impugned order and submit it promptly to Commissioner (Legal) for action to defend government revenue.

Extension of Filing Deadline for FORM GST TRAN-1 extended to 31 October 2017 for revised declarations.
The Commissioner, exercising powers under rule 120A of the West Bengal GST Rules and the relevant State GST Act provision, on the Council's recommendation, extends the period for submitting the revised declaration in FORM GST TRAN-1 until 31 October 2017 to permit additional time for compliant filing of the revised TRAN-1 declaration.

Extension of time for submitting FORM GST TRAN-1 granted, altering the filing deadline for transitional credit declarations.
The Commissioner, invoking powers under rule 120A read with section 168 of the Nagaland GST Act and on the GST Council's recommendation, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st October, 2017, thereby altering the filing deadline for transitional credit declarations under the state GST rules.

Extension of time for FORM GST TRAN 1 submission; deadline extended under rule 120A and section 168 for filing.
Extension of time is granted for submission of the declaration in FORM GST TRAN 1. The Commissioner, exercising powers under the Central GST rules and Act and on the Council's recommendation, extends the period for furnishing the TRAN 1 declaration as an administrative order revising the filing deadline for the transitional input tax credit declaration.

Extension of filing deadline for Form GST TRAN 1: deadline extended under rule 120A and section 168.
The Commissioner, invoking rule 120A of the Jharkhand GST Rules and the enabling provision of the Jharkhand GST Act, has extended the period for submission of the declaration in Form GST TRAN-1. The administrative order, issued on the Council's recommendation, permits taxpayers to submit Form GST TRAN-1 until 31 October 2017 to facilitate compliance with transitional filing obligations.

Self sealing permission: exporters in four districts must apply at Ongole Export Facilitation Division under prescribed procedure.
The Public Notice reallocates Export Facilitation Centres for Chittoor, Kadapa, Kurnool and Ananthapur Districts to the Customs Preventive Division, Ongole, which will act as the Export Facilitation Division and receive applications for one time self sealing permission; exporters must submit applications and follow the procedure specified in the Trade Facilitation Circular to the Assistant Commissioner of Customs, Export Facilitation Division, Ongole at the provided contact points.