GSTR-3B return deadlines for Jan-Mar 2018 set; tax payments must be debited from ledgers by the due date.
The Commissioner prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons to discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date specified in the Table.

Project import eligibility for dumpers in coal mining: qualify for benefits when certified by the sponsoring authority.
Dumpers designed for mining activities and intended for use in coal mines are eligible for Project Import benefits when duly certified by the concerned Sponsoring Authority; pending assessments should be finalised accordingly and implementation difficulties reported to the Board.

IGST refund on exports: procedural corrections and reconciliations required to enable sanctioning of refunds after online filings.
Refunds of IGST on exports require reconciled export declarations and GST returns; the circular identifies mismatches in shipping bill references, invoice/IGST entries, and missing or incorrect EGMs and mandates filing corrective amendments in GSTR 1, online EGM/supplementary EGM submission, reconciliation via ICEGATE, and PFMS validation of bank accounts to enable refund processing.

IGST refund for exports: guidance on data matching and procedural corrections to secure timely disbursal.
Refunds of integrated goods and services tax on exported goods under Rule 96 require matching of export filings and fulfillment of procedural prerequisites. Exporters must correct shipping bill references in GSTR 1, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure online filing and matching of Export General Manifest entries, and maintain PFMS validated bank account details in Customs EDI. For subsequent months, exporters must use the zero rated supplies table in GSTR 1 to enable sanction of refunds.

Change of designation: 'State Tax Officer' replaced by 'Assistant Commissioner' in prior order, effective retrospectively.
The prior administrative order is partially amended by substituting the designation 'State Tax Officer' with 'Assistant Commissioner' for adjudicating authorities; the Commissioner exercises delegated statutory power to effect this change, which is declared to operate retrospectively from the sixteenth day of October, 2017.

Registration authority expansion: Assistant Commissioner added while Assistant State Tax Officer reference removed, altering delegated powers.
Amendment modifies the Commissioner's order for the Central Registration Unit by inserting the Assistant Commissioner after "the Deputy Commissioner" and omitting the words "and the Assistant State Tax Officer," thereby expanding authority to include Assistant Commissioners while removing Assistant State Tax Officers from the authorised roster; the amendment is issued under the Commissioner's power under the GST Ordinance/Act and is deemed effective from 16 October 2017.

Delegation of powers: substitution of 'State Tax Officer' with 'Assistant Commissioner' under West Bengal GST, with retrospective effect.
Amendment modifies the earlier delegation order by substituting the term State Tax Officer with Assistant Commissioner in column (4) of the Table; the substitution is declared to have retrospective effect from a specified earlier date.

Jurisdictional amendment: adds Assistant Commissioner and removes Assistant State Tax Officer, altering officers' charges under state GST.
Partial amendment of the Commissioner's order under powers of sub section (2) of section 4, saved under section 175, inserts "the Assistant Commissioner and" after "the Deputy Commissioner" and omits "and the Assistant State Tax Officer," thereby changing the designated officer titles; the amendment is deemed effective from 16th October 2017.

Officer jurisdiction revised: Assistant Commissioner added and Assistant State Tax Officer removed, altering circle-level GST authority.
Amends circle-level officer jurisdiction by inserting the Assistant Commissioner after references to the Deputy Commissioner and omitting references to the Assistant State Tax Officer, thereby revising the roster of designated officials; issued under the Commissioner's statutory power and made effective from the specified operative date.

Custom milling of paddy remains taxable job work because conversion into rice is not an agricultural production process.
Custom milling of paddy into rice on a job-work basis is a supply of service but is not exempt as an intermediate production process related to cultivation. Milling takes place after harvest, is ordinarily performed by rice millers rather than cultivators, and changes paddy's essential characteristics into rice. GST applies at the concessional rate applicable to job work relating to food and food products, calculated on processing charges rather than the entire value of rice.

Custom milling of paddy not exempt: job-work processing taxable at reduced GST rate on processing charges.
Milling of paddy into rice is not an intermediate production process in relation to cultivation and so is not eligible for exemption under S. No. 55 of Notification 12/2017. Milling alters paddy's essential characteristics and is usually done by rice millers. Milling performed as job work is taxable as a service and, under the reduced rate for food products, is liable to GST at 5% on the processing charges only.

Manual filing and processing of refund claims for zero-rated supplies continues until the portal refund module is operational.
Manual filing and processing of refund claims for zero-rated supplies will continue until the portal refund module is available. Exporter shipping bills are deemed refund applications upon filing export manifest and a valid FORM GSTR-3/3B. Suppliers must file FORM GST RFD-01A and submit printed forms with supporting documents to the jurisdictional officer; unutilized input tax credit claims will be debited from the electronic credit ledger with ARN proof. All communications and orders in the FORM GST RFD series shall be issued manually within prescribed timelines, and rejected amounts shall be re-credited by FORM GST PMT-03 and FORM GST RFD-01B.

Electronic container e-sealing mandated progressively for entitled exporters, then across specified ports, and ultimately for all ports and ICDs.
The Board mandates phased implementation of RFID electronic sealing for exporters: entitled exporters with RFID seals may voluntarily adopt the e-sealing procedure at approved premises where readers exist until the interim deadline; thereafter e-sealing becomes mandatory for exporters permitted self-sealing, AEO exporters, and exporters availing supervised stuffing at specified Ports/ICDs. Full container load stuffing at approved premises will be subject to mandatory e-sealing for all Ports/ICDs from the final deadline. Field formations must familiarise officers with equipment and training will be arranged; Ports/ICDs without readers must notify the Board within the prescribed notice period.

Certificate of Origin requirement: imports under the bilateral MOU need DGFT NoC before Customs clearance.
Imports under the India-Mozambique MOU are permitted separately from the general annual quota subject to issuance of a Certificate of Origin certified by authorised Mozambican signatories and transmission of a scanned copy to DGFT. The importer must submit the scanned certificate to DGFT to obtain a NoC; DGFT will verify documents and issue NoC, and Customs will clear consignments only upon presentation of that NoC. Transit shipments also require DGFT NoC, and imports are allowed only through specified ports.

Classification of cut fabric pieces remains fabric, attracting fabric GST rate and no refund of unutilized input tax credit.
Mere cutting and packing of fabrics into pieces from bundles does not alter their character; such cut pieces remain classifiable as fabric, attract the applicable fabric GST rate, and do not qualify for refund of unutilized input tax credit.

GST practitioner enrolment authority set as Assistant/Deputy Commissioner at applicant's declared address; applicants may choose Centre or State.
The Assistant Commissioner or Deputy Commissioner having jurisdiction over the place declared as the applicant's address in FORM GST PCT-1 is the officer authorised to approve or reject GST Practitioner enrolment applications; applicants may elect Centre or State as the enrolling authority by specifying that choice in item 1 of Part B of the form.

Sample testing to accredited outside laboratories authorised, with specified sampling procedures and warehousing option for delays.
Customs formations may forward samples of specified goods to identified external or empanelled accredited laboratories when Revenue Laboratories cannot test them; they must follow the receiving laboratory's sampling technique, publish sampling requirements, coordinate for expedited (preferably online) test reports, and for live consignments send samples immediately. If laboratory reporting exceeds three days, the importer must be offered warehousing under Section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw the sample.

Manual processing of zero-rated refund claims provides procedures and timelines for filing, provisional and final sanction.
Manual processing of refund claims for zero-rated supplies is required until the portal module is available: export refunds via shipping bill are deemed applications upon filing export manifest and valid FORM GSTR-3/GSTR-3B; other refunds (including refunds to SEZs and unutilized ITC) require FORM GST RFD-01A printouts and supporting documents, with ARN proof of debit where ITC refund is claimed. Jurisdictional officers must record entries in refund registers, issue acknowledgements within 15 days, consider provisional refunds within seven days, and issue final orders within sixty days, with rejected amounts re credited to the electronic credit ledger by FORM GST PMT-03.

GST TRAN-1 filing deadline extended under Uttar Pradesh GST Rules, with the earlier order superseded.
Extension of time limit for filing declaration in Form GST TRAN-1 under Rule 120A of the Uttar Pradesh Goods and Services Tax Rules, 2017. The Commissioner, Commercial Tax, Uttar Pradesh, acting under Rule 120A read with section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 and on the recommendation of the Council, superseded the earlier order dated 06 November 2017 and extended the period for submission of the TRAN-1 declaration up to 27 December 2017.

GST TRAN-1 filing deadline extended under the Uttar Pradesh GST Rules for transitional declaration submission.
Extension of the time limit for filing Form GST TRAN-1 under Rule 117 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The Commissioner, acting under Rule 117 read with Section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 and on the recommendation of the Council, superseded the earlier order dated 06 November 2017 and extended the period for submission of the declaration in Form GST TRAN-1 up to 27 December 2017.