Composition scheme stock disclosure deadline extended for filing Form GST CMP-03 under the Uttar Pradesh GST framework.
Extension of the time limit was issued for furnishing details of stock held on the day preceding the date of opting for composition in Form GST CMP-03 under the Uttar Pradesh GST regime. The order, made under the relevant rule-making and statutory powers and in supersession of the earlier order, extends the period for filing the stock statement for persons opting to pay tax under Section 10 up to 31 January 2018.

GSTR-5A return filing deadline extended for non-taxable online recipients providing OIDAR services under Uttar Pradesh GST rules.
Extension of the time limit for filing GSTR-5A returns by a non-taxable online recipient providing online information and database access or retrieval services from outside India under Rule 64 of the Uttar Pradesh GST Rules, 2017. The Commissioner exercised powers under Section 168 read with Section 39(6) of the Uttar Pradesh GST Act, 2017, and superseded the earlier order of 21 November 2017, while preserving actions already done or omitted before supersession. The extended due date for filing the return for the months of July 2017 to December 2017 was set at 31 January 2018.

GSTR-5 filing deadline extended for non-resident taxable persons under Uttar Pradesh GST law.
The time limit for filing GSTR-5 returns by a non-resident taxable person under the Uttar Pradesh Goods and Services Tax Act, 2017 is extended for the return periods of July 2017 through December 2017. The Commissioner, exercising powers under Section 168 read with Section 39 and Rule 63 of the Uttar Pradesh GST framework, issues the extension up to 31 January 2018. The order also supersedes the earlier order dated 21 November 2017, except for things already done or omitted before such supersession.

GST transitional input tax credit declarations get extended for eligible registered persons under the state rules.
Time limit for filing Form GST ITC-01 was extended for registered persons who became eligible to avail input tax credit under Section 18(1) during July 2017 to November 2017. The declaration deadline was fixed as 31 January 2018 under the relevant State GST framework and rule governing transitional credit declarations.

Annual return filing deadline extended for financial year 2016-17 under Uttar Pradesh VAT rules.
Extension of the last date for filing the annual return for financial year 2016-17 in Form 52, 52A and 52B under the Uttar Pradesh Value Added Tax framework was granted in exercise of the power under the third proviso to sub-rule (7) of Rule 45. The deadline, earlier extended up to 31.12.2017, was further extended to 31.01.2018 in view of the filing workload arising from GST returns due in December 2017 and representations from trade and advocate associations.

Manual processing of GST refund claims: prescribed forms, ARN proof and departmental registers govern submission and sanction.
Manual processing of refund claims for zero-rated supplies is required until the refund module on the common portal is operational. Applicants must file FORM GST RFD-01A (with printout and documentary evidence) and, where ITC refunds are claimed, accompany submission with the portal-generated ARN debiting the electronic credit ledger. Jurisdictional officers shall record entries in refund registers, issue prescribed acknowledgements and deficiency memos, grant provisional refunds with payment advice, complete verification and issue final orders; rejected amounts are re credited to the electronic credit ledger by order in FORM GST PMT-03.

Return filing periodicity governed by turnover, with revised deadlines, reduced late fees, and edit facility for GSTR 3B corrections.
Return filing is governed by a calendar linking FORM GSTR 1 periodicity to self assessed aggregate turnover, with monthly FORM GSTR 3B filing mandatory for all registrants and composition taxpayers filing FORM GSTR 4 quarterly. Reduced late fees apply for post transitional months and initial waivers are noted. An on line edit facility permits rectification of GSTR 3B errors prior to offsetting liabilities; after offsetting, corrections must be made via subsequent month returns, refunds, challans (FORM GST PMT 06) or amendments in FORM GSTR 1. System reconciliation with GSTR 1 and GSTR 2 will be operationalised once filing timelines are notified, and negative entries in GSTR 3B are not permitted.

GST return filing: monthly GSTR-3B, edit facility for pre-offset corrections, adjust residuals in later returns or claim refund.
The circular mandates monthly filing of FORM GSTR-3B and calendarised due dates for FORM GSTR-1 (monthly or quarterly by turnover), confirms deferred system reconciliation with GSTR 1/GSTR 2 pending notifications, and prescribes use of an edit facility to rectify errors in GSTR 3B before liability offset; residual adjustments must be made in subsequent returns with payment of interest or by claiming refunds where adjustment is not feasible.

Delegation of powers under GST: joint commissioners may authorize senior officers to exercise designated inspection and enforcement powers.
The Chief Commissioner delegates to all jurisdictional Joint Commissioners (ST) the authority to authorize officers in their Divisions to exercise the powers under sub-section (12) of Section 67 of the Andhra Pradesh GST Act, limited to officers not below the rank of Deputy Assistant Commissioner (ST); the delegation is made under sub-section (3) of Section 5 and takes immediate effect.

SGST manual refund process: DDOs to file claims in IFMS with scanned sanction and SGST manual refund bill for treasury payment.
The Rajasthan Finance Department authorises manual filing and processing of SGST refunds by inserting Rule 97A and Rule 107A, prescribing FORM GST RFD-01A and RFD-01B and directing that DDOs or Joint Commissioner (IT) enter refund details (including GSTIN and taxpayer bank account) into IFMS (Paymanager), submit scanned sanction orders and SGST Manual refund bills to the Treasury for e-payment, retain prescribed records, and reconcile with automated GSTN processes when available.

Maintenance of books of accounts: principals and auctioneers may keep records at principal place with intimation; ITC subject to conditions.
Principals and auctioneers must declare warehouses as additional place(s) of business and generally maintain books of accounts at each such place. If maintaining books at every additional place causes difficulties, they may keep those books at their principal place of business instead, provided they intimate the jurisdictional proper officer in writing. Buyers storing auction-purchased goods in such warehouses must also disclose them as additional places. Principals and auctioneers remain eligible to claim input tax credit subject to other statutory provisions and rules; the clarification concerns goods sold only through auction.

Artworks on approval: GST applies only upon actual sale; inter state movements treated as inter state supplies attracting integrated tax.
Artworks moved for exhibition or approval may be transported on a delivery challan with an e way bill where applicable, and the tax invoice may be issued only upon actual supply. Movements between States are inter State supplies attracting integrated tax. Consignment of artworks to galleries without consideration is not a supply; GST arises when a buyer selects and the sale is effected.

Manual filing of advance ruling applications permitted with online fee deposit and prescribed Forms GST ARA 01-03; jurisdictional filing required.
Manual filing is permitted for advance ruling applications and appeals where the portal module is unavailable: advance ruling applications must be filed in quadruplicate in FORM GST ARA 01 and appeals in quadruplicate in FORM GST ARA 02 (officer appeals in FORM GST ARA 03). The fee must nevertheless be deposited online via a generated temporary user ID and challan. All submissions must be self-attested, signed by prescribed authorised persons, and filed at the jurisdictional State Authority or State Appellate Authority.

Manual filing allowed for GST refunds on inverted duty, deemed exports and electronic cash ledger balances under FORM GST RFD-01A.
Manual filing and processing is required for refunds of ITC due to inverted duty structure, refunds on deemed exports, and refunds of excess electronic cash ledger balances; such claims must be submitted in FORM GST RFD-01A (with Statements 1/1A for inverted-duty and Statement 5B for deemed exports), accompanied by required documentary evidences and undertakings, filed monthly (or quarterly for eligible quarterly GSTR-1 filers), and processed under the CGST Act/Rules with specified inter-authority liaison, timelines, and repayment undertakings where provisional sanction is granted.

Refund sanction procedure updated: DDO must submit details in IFMS and treasury office to release payment.
Correction to the GST circular: the final sanction step for manual refund processing now requires the DDO of the jurisdictional office to submit refund details in the IFMS system and send a signed copy of the sanction order to the treasury office for release of payment, replacing the prior reference to submission in PFMS/[States'] system by the Division's DDO and forwarding to the PAO.

Appointment of Advance Ruling Authority member: Shri Sudhir Sharma named under the Rajasthan GST statutory provision.
The State Government, exercising powers under the Rajasthan Goods and Services Tax Act, 2017, appoints Shri Sudhir Sharma, Joint Commissioner, State Tax, Rajasthan, as a member of the Rajasthan Authority for Advance Ruling by official order dated 22 December 2017.

Composition levy stock intimation deadline extended for filing FORM GST CMP-03 under the Assam GST rules.
Extension of the time limit for intimation of stock details in FORM GST CMP-03 for persons exercising the option to pay tax under the composition levy. The period for furnishing details of stock held on the date immediately preceding the date from which the composition option is exercised is extended till 31 January 2018.

Extension of time for intimation of stock for composition levy in FORM GST CMP-03; filing deadline extended by official order.
Extension of time for furnishing details of stock held on the day preceding commencement of the composition option, to be submitted in FORM GST CMP-03, superseding the earlier prescribed timeline and altering the filing deadline for intimation required when a taxable person opts for the composition levy under the state GST framework.

Manual filing of Advance Ruling applications permitted with prescribed forms, quadruplicate submission and online fee payment requirement.
Manual filing of advance ruling applications and appeals is allowed while the portal module is unavailable; applications must be filed in quadruplicate in Form GST ARA-01 with the prescribed fee paid online via a temporary portal ID, signed by specified persons or authorised signatories, and submitted to the jurisdictional Authority. Appeals must be in quadruplicate in Form GST ARA-02 with online fee payment, while officer appeals use Form GST ARA-03 without fee; all documents and annexures must be self-attested and additional sheets may be used if needed.

Maintenance of Books of Accounts: principals and auctioneers may keep additional place records at principal place, with written intimation.
Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business by principals and auctioneers; ordinarily books must be maintained at each additional place, but where difficulties arise they may be kept at the principal place of business instead, provided the jurisdictional proper officer is informed in writing. Eligibility to claim input tax credit remains subject to other provisions and rules, and this clarification applies where such goods are supplied only through auction and the auctioneer claims ITC for supplies from the principal prior to auction.