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.

Unutilized input tax credit refund: exporters of fabrics may claim refunds for inputs, excluding capital goods, subject to conditions.
Manufacturers of fabrics specified under chapters 50-55 and 60 and certain headings are eligible to claim refund of unutilised input tax credit of GST paid on inputs in respect of fabrics manufactured and exported, because the notification restricting refunds under the proviso to sub section (3) of section 54 does not apply to zero rated supplies; the refund excludes input tax credit on capital goods and remains subject to the statutory procedural conditions for refunds.

Extension of time for FORM GST TRAN-1 filing granted, deadline extended under rule 117 and statutory authority.
Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 read with section 168 of the CGST Act, 2017, on the Council's recommendation; the period for submitting FORM GST TRAN-1 is extended and Order No. 07/2017-GST dated 28th October, 2017 is superseded except as to prior actions.

Extension of time for filing FORM GST TRAN-1 under rule 120A permits additional period for transitional declaration submission.
The Board, exercising powers under rule 120A read with section 168 of the Central Goods and Services Tax Act, 2017, extends the period for furnishing the declaration in FORM GST TRAN-1, superseding Order No. 08/2017-GST except as to prior actions, and fixes the extended final date for submission as 27th December, 2017.

Zero-rated supplies refunds require manual filing and processing with prescribed forms, registers, and timelines until portal activation.
Manual filing and processing are required for refunds relating to zero-rated supplies until the common portal refund module is available. Claimants must file prescribed refund forms, submit printed copies with supporting documents to the jurisdictional proper officer, and, where unutilized input tax credit is claimed, generate a proof of debit from the electronic credit ledger to accompany the manual submission. Jurisdictional officers must record all steps in refund registers, follow timelines for acknowledgment, provisional sanction and final disposal, and re-credit rejected amounts to the electronic credit ledger using prescribed orders.

GST applicability on processed agricultural products clarified; exemption confined to unprocessed produce, with ITC rules for inter-state transfers.
Clarifies GST scope and input tax credit for specified services: only unprocessed primary agricultural produce qualifies for the nil-rate exemption on loading, packing, storage and warehousing; processed products fall outside the exemption and attract GST. Inter-state stock transfers between distinct persons attract GST and input tax credit on aircraft engines, parts and accessories may be used to discharge GST on such transfers. General insurance where the total premium is paid by government, and government-provided insurance services to individuals, are exempt.

Anti-profiteering jurisdiction: Lakshadweep applications to be handled centrally and forwarded to Kerala Standing Committee via nodal Chief Commissioner.
Because Lakshadweep is a Union Territory without a legislature and thus not a State under the CGST Act, it cannot have a State Level Screening Committee under Rule 123(2); anti-profiteering applications from Lakshadweep will be received by the jurisdictional Chief Commissioner acting as Nodal Officer and forwarded with prima facie views to the Kerala Standing Committee on Anti-Profiteering for examination.

Authority for Advance Ruling constituted in Tamil Nadu under GST Act; state AAR deemed to apply for CGST and stakeholders notified.
Constitution of the Authority for Advance Ruling in Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017 is communicated, naming the appointed members and their official designations. It further states that, under Section 96 of the CGST Act, the State Authority for Advance Ruling shall be deemed the Authority for Advance Ruling for CGST purposes, and directs Commissioners and trade bodies to circulate the notice to officers, assessees and members.

GST Council approved rate rationalisation, anti profiteering rule changes, appeal rules, refund procedures, and IT/return filing extensions.
The GST Council approved/rationalised multiple GST measures: noted revenue trends and IGST settlement issues; deemed ratified central notifications; amended Anti Profiteering Rules to centralise certain termination approvals; authorised Fitment Committee rate rationalisations shifting many 28% items to 18% and specific item exemptions/reductions (including khandsari sugar, fly ash aggregates, bamboo/cane furniture); cut job work rate for handicrafts to 5% with full ITC; approved appellate Rule 109A, manual filing provision for refunds/advance rulings, centralized UIN for diplomatic missions, re crediting of reversed late fees to tax heads, clarifications on processed agricultural products and IP transfer rates; extended return/FORM deadlines and directed IT/portal improvements and further committee examinations.

Extension of return generation deadlines: electronic availability and amendment windows for supplier and recipient forms adjusted accordingly.
Details furnished by a supplier in FORM GSTR-1 will be made available to the recipient in FORM GSTR-2A after the extended due date for FORM GSTR-1; FORM GSTR-2A is a read-only electronic record enabling the recipient to verify, validate, modify or delete invoice details before preparing FORM GSTR-2. Modifications made by recipients in FORM GSTR-2 are communicated electronically to suppliers in FORM GSTR-1A, and suppliers are afforded the prescribed acceptance or rejection window for those amendments within the extended schedule.

Deemed exports: procedure for supplies to EOUs enabling refund claims by supplier or recipient under Section 147 of CGST.
Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports under Section 147 of the CGST Act and tax paid may be refunded to either supplier or recipient. Recipient units must give prior intimation in Form A to supplier and both jurisdictional officers; supplier issues a tax invoice which the recipient endorses and circulates to the supplier and both officers, the endorsed invoice serving as proof. Recipient units must maintain digital Form B records with an audit trail and provide a monthly digital copy to the jurisdictional GST officer by the tenth day.

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.

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.

Extension of GSTR-2 and GSTR-3 filing dates announced, altering return deadlines and requiring trade-wide dissemination.
Extension of the statutory filing dates for GSTR-2 and GSTR-3 has been announced by Notification No. 54/2017-Central Tax dated 30.10.2017, revising timelines for those GST returns. The notification is enclosed with the trade notice for information, guidance and necessary action, and trade associations and advisory committee members are requested to publish and circulate the revised filing-date information among their members and constituents.

GST jurisdiction and range locations in Tamil Nadu and Puducherry updated; taxpayers and officials must follow annexed reallocations.
Amendments revise the jurisdiction and location particulars from GST Trade Notices No. 002/2017 and 004/2017 by reallocating specified revenue villages, municipal wards, firkas, taluks and ranges among commissionerates, divisions and ranges across Tamil Nadu and Puducherry. The annexure lists detailed boundary adjustments and substituted range office locations (one effective from 01.11.2017). Jurisdictional commissioners are directed to notify taxpayers, field formations and Taxpayers' Service Centres, and trade associations are requested to inform their members.

Extension of time for FORM GST TRAN-1 filing; deadline extended under rule 120A and section 168 for transitional compliance.
Extension of time for submission of the declaration in FORM GST TRAN-1 is granted until 30th November, 2017 under rule 120A of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017; this order supersedes Order No. 02/2017-GST dated 18th September, 2017 and was issued by the Commissioner on the recommendation of the Council.

Extension of time limit: deadline for filing FORM GST TRAN-1 extended, permitting submissions until late November.
The Commissioner, acting on Council recommendations and exercising powers under the relevant CGST rule and enabling Act, supersedes the earlier order and extends the period for submission of the transitional declaration in FORM GST TRAN-1, thereby adjusting the procedural filing deadline for taxpayers to furnish that declaration.

Extension of GST registration application period for electronic filing allows late submissions under delegated statutory authority.
Extension granted for electronic submission of applications in FORM GST REG-26, with the Commissioner exercising statutory authority under the Central Goods and Services Tax framework to extend the filing deadline and accept electronically submitted applications within the extended period.