Extension of time for FORM GST TRAN-1 submissions; filing deadline for transition declarations extended to allow additional compliance time.
The Commissioner, under the Jharkhand GST Rules and Act and on Council recommendation, has extended the filing period for Form GST TRAN-1, superseding the earlier order and directing departmental implementation of the new deadline for submissions relating to transition declarations.

Extension of time limit for FORM GST REG-26 submission permits electronic filing beyond the original deadline under GST rule.
The Commissioner, exercising powers under clause (b) of sub rule (2) of rule 24 read with section 168 of the Jharkhand GST Act, on the Council's recommendation, extends the period for electronic submission of applications in FORM GST REG-26 until 31st December 2017.

Extension of time for intimation of stock details for composition levy permits filing in FORM GST CMP-03.
Extension of the time limit is ordered for submission of details of stock held on the date preceding the date from which the option to pay tax under composition levy is exercised, to be furnished in FORM GST CMP-03, issued under powers conferred by sub rule (4) of rule 3 of the Jharkhand GST Rules and superseding Order No. 04/2017 GST.

Letter of Undertaking for exports extended to all registered exporters with prosecutorial exceptions; LUT processing must meet strict timeframes.
The facility of a Letter of Undertaking (LUT) under rule 96A is extended to all registered persons for export of goods or services without payment of integrated tax, except persons prosecuted for serious tax evasion offences; LUT is valid for the financial year but is deemed withdrawn if exports are not completed in prescribed time and tax is unpaid. Bonds, when required, must be on non judicial stamp paper and accompanied by a bank guarantee; self declaration suffices for initial acceptance and LUT/bond must be processed within three working days or deemed accepted.

IGST export refund bank account matching requirement ensures electronic refunds upon accurate GSTN and Customs registration.
IGST export refunds require accurate bank account declaration to enable electronic refunds; bank accounts registered with Customs on ICES must correspond to an account registered with the GSTN to facilitate data exchange and verification under applicable CGST procedural requirements.

Legal Entity Identifier requirement mandates large corporate borrowers to obtain and renew LEI to retain credit facilities.
The circular mandates that banks require large corporate borrowers with exposures of fifty crore and above to obtain and renew a Legal Entity Identifier (LEI) per a phased schedule; non-compliant borrowers are to be refused renewal or enhancement of credit. Banks must encourage LEI adoption for parent and group entities, obtain LEI from accredited Local Operating Units such as LEIIL in India, ensure renewals per GLEIF guidelines, and record LEI in credit information systems including CRILC.

Rotation Number Generation enables shipping lines to self-generate vessel rotation numbers via ICEGATE after digital authentication.
Online ICEGATE facility enables registered Shipping Lines and Agents, authenticated by digital signature and one-time password, to self-generate Rotation Numbers by submitting prescribed vessel particulars (Customs Location Code, IMO code, voyage number, master's name, shipping line/agent codes, next port, expected arrival); the system issues the Rotation Number and permits secure status checks, with a public inquiry option available.

Extension of time for intimation of stock details under composition levy in FORM GST CMP 03 granted to taxpayers.
Extension of the statutory time limit is granted for taxpayers opting for the composition levy to intimate details of stock held on the date preceding the date from which the composition option is exercised, for submission in FORM GST CMP-03; the order, issued under the Bihar GST rules and Act, supersedes the earlier office order and prescribes a definite extended deadline for this procedural filing obligation.

Extension of time for filing FORM GST TRAN-1 granted, allowing additional period to submit revised transitional declarations.
Extension of time is granted for submission of revised declarations in FORM GST TRAN-1 under rule 120A of the Bihar GST Rules, on the Council's recommendation. The Commissioner has extended the period for furnishing the revised TRAN-1 declaration and has superseded the earlier office order, thereby replacing prior filing timelines and providing additional time for taxpayers to submit transitional credit declarations.

Extension of time for filing FORM GST TRAN-1 under applicable GST rule and section; new deadline notified.
The Commissioner, under powers conferred by the relevant GST rule and the Bihar GST Act provision, extends the period for submitting declarations in FORM GST TRAN-1, superseding the earlier office order and fixing a new final date for submission.

Extension of time for FORM GST REG-26 filing; deadline extended for submitting electronic applications under Bihar GST rules.
Pursuant to clause (b) of sub-rule (2) of rule 24 of the Bihar Goods and Services Tax Rules, 2017 read with section 168 of the Bihar Goods and Services Tax Act, 2017, the Commissioner extends the period for electronic submission of applications in FORM GST REG-26, setting the revised deadline as 31st December, 2017 by Office Order No. 08/2017-GST dated 2-11-2017.

Composition scheme eligibility clarified: exempt services and interest income excluded from turnover for scheme qualification.
Clarifies that a person supplying Schedule II clause (b) goods/services who also supplies exempt services, including services where consideration is interest or discount on deposits, loans or advances, is not ineligible for the composition scheme if other conditions are satisfied; and that the value of such exempt services, including interest or discount, shall be excluded from aggregate turnover when determining composition eligibility.

Continuation of proceedings under repealed tax laws permitted, allowing investigations, assessments and recovery to proceed under original enactments.
Authorities may institute, continue or enforce investigations, inquiries, verifications (including scrutiny and audit), assessment proceedings, adjudication and recovery of arrears under the repealed Acts pursuant to the transitional preservation authority; such proceedings must be conducted in the designation of the respective repealed Acts only.

RFID e-sealing for export containers: mandatory self-sealing procedure, vendor obligations and phased enforcement under customs rules.
Implementation of mandatory RFID e-sealing for full container loads under the self-sealing regime applies to approved self-sealers, formerly supervised sealers (automatically entitled), AEOs, and exporters granted permission after GST filing; it covers FCLs sealed at approved premises, treats intact RFID seals as equivalent to officer sealing, requires examination if tampered with (after which traditional bottle-seals apply), excludes non-containerized, air, CFS-ICD/Port movements and land exports, and imposes vendor obligations on readers, immutable data upload, and transmission of exporter IEC details, with phased mandatory dates and RMS consequences for non-compliance.

Extension of time-limit for submitting FORM GST TRAN 1 grants taxpayers an extended period to file transitional declarations.
The Commissioner of State Tax, under rule 120A and section 168, issues an order extending the period for submitting the FORM GST TRAN-1, superseding the prior order and altering the filing deadline for transitional declarations under the Puducherry GST Rules.

Extension of time-limit for filing transitional GST declaration under rule 117 preserves deadline clarity for pending submissions.
Extension of the submission period for the transitional declaration in FORM GST TRAN-1 is authorized under rule 117 read with section 168 of the Puducherry GST Act; the Commissioner of State Tax, on council recommendations, extends the time-limit for furnishing FORM GST TRAN-1 and supersedes the earlier September 2017 order, effecting an administrative modification of the filing timetable for pending transitional declarations.

Extension of time-limit for Form GST REG-26; electronic filing permitted under delegated GST rule powers.
Extension of time granted for electronic submission of applications in FORM GST REG-26. The Commissioner of State Tax, exercising delegated rule-based authority and on the Council's recommendation, has extended the statutory time-limit for filing the specified application to a later prescribed date, directing departmental implementation to permit delayed electronic submission within the newly prescribed timeframe.

Composition scheme stock intimation extended, allowing late filing of Form GST CMP-03 for eligible taxpayers until the revised deadline.
Under delegated powers and the relevant GST procedural provision, the period for furnishing details of stock held immediately before the date on which the option to pay tax under the composition levy is exercised, in Form GST CMP-03, is extended to a revised deadline, superseding the earlier office order and allowing eligible taxpayers to intimate required stock particulars within the extended period.

Migration of Central Excise and Service Tax assessees to GST requires provisional IDs via ACES and submission on the GST portal.
CBEC will extract taxpayer information and GSTN will generate a provisional ID and password delivered via ACES; assessees must use these credentials to access the GSTN portal, verify non-editable fields, submit Form GST REG-20, upload supporting documents, obtain an ARN and provisional certificate, and upon tax-authority verification receive a GSTIN (Form 6) and status change from "MIGRATED" to "ACTIVE". Assessees lacking a valid PAN must update ACES before migration.

Electronic sealing for export containers becomes mandatory in a phased manner; RFID e-seals required for eligible exporters.
RFID e-seals are required for full container loads sealed at approved premises under the self-sealing procedure; intact RFID-sealed FCLs are treated as equivalent to officer-supervised seals and exempt from routine examination unless intelligence or a tamper read warrants inspection. Tampered seals trigger examination and reversion to traditional customs sealing for further movement. Vendors must supply rugged fixed and handheld readers and a desktop application displaying prescribed data elements and capturing seal read location; exporter-uploaded data must be immutable and initial purchaser IECs sent to risk management.