Extension of time for intimation of stock details under composition scheme-filing in FORM GST CMP-03 permitted beyond the original deadline.
Extension of the statutory time limit for furnishing details of the stock held on the day preceding the date from which a taxpayer opts for the composition levy; the Order extends the period to furnish those particulars in FORM GST CMP-03, superseding the prior administrative order and providing additional time for compliance without altering substantive eligibility or tax liability provisions of the composition scheme.

Classification of cut fabric pieces: remain fabrics subject to a uniform GST rate and not converted into readymade garments.
Cut pieces of fabric sold unstitched remain fabrics for classification and attract the uniform GST rate applicable to fabrics; mere cutting and packing does not change their nature, and no refund of unutilized input tax credit is available.

GST on retained SKO applies to the net quantity used for n paraffin extraction, not on SKO returned to refinery.
GST applies to the net quantity of superior kerosene oil (SKO) retained by LAB manufacturers for extraction of n paraffin used in manufacturing Linear Alkyl Benzene; the refinery is liable to pay GST only on that retained quantity, while returned SKO does not attract GST unless the refinery supplies it to another person.

Principal supply test determines whether printing with recipient supplied content is taxed as a service or as goods.
The circular treats supplies of printed items with recipient provided content as composite supplies to be classified by the principal supply test: if the printer supplies physical inputs and printing is the predominant element the transaction is a supply of services; if the physical good produced is predominant the printing is ancillary and the transaction is a supply of goods under the relevant tariff chapters.

Goods on approval basis: transport on delivery challan with e way bill; invoice on delivery; inter state cases attract IGST.
Goods moved for supply on approval basis may be transported on a delivery challan, with an e way bill where applicable, and the supplier may issue the tax invoice at the time of delivery once the supply is accepted. If goods carried from one State are supplied in another State, such transactions are inter state supplies and attract integrated tax under the IGST regime.

Authorized officer for GST practitioner enrolment defined; applicants may choose Centre or State and must indicate that choice.
Assistant Commissioner or Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the authorized officer to approve or reject enrolment applications for Goods and Services Tax Practitioner; applicants may choose Centre or State as enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-1.

Composition scheme eligibility clarified: exempt services and interest/discount on loans do not disqualify a supplier from scheme.
The Order clarifies that a supplier making supplies referred to in paragraph 6(b) of Schedule II who also supplies exempt services, including interest or discount on deposits, loans or advances, is not ineligible for the composition scheme if other conditions are met; and that the value of such exempt services, including interest or discount, shall be excluded from the aggregate turnover for determining composition eligibility.

Composition scheme eligibility clarified: exempt services, including interest or discount on loans, do not disqualify suppliers.
Suppliers who provide services that include exempt supplies, including interest or discount income from deposits, loans or advances, are not ineligible for the composition scheme on that ground alone, and the value of such exempt supplies must be excluded when computing aggregate turnover for composition scheme eligibility.

Refund of IGST on exports: procedural guidance under Rule ninety-six issued, exporters advised to follow CBEC instruction.
Refund of IGST on export of goods is addressed by a trade notice referencing CBEC Instruction No. 15/2017 which sets out the procedure for claiming IGST refund under the CGST Rules; trade associations are directed to bring the instruction's contents to the notice of their members and the public.

Regional Advisory Committee established to advise on GST procedural issues, with quarterly meetings and two year member terms.
A single Regional Advisory Committee for Central Tax & CX, Delhi Zone is constituted as an advisory body to address GST procedural and policy matters of a general nature, excluding individual and judicial or semi judicial cases. The RAC will have 16 members representing trade, industry, Government and PSUs, with the Chief Commissioner empowered to co opt up to three members for specific periods or meetings. The committee will meet quarterly under the Zonal Chief Commissioner and members will serve two year terms; nominations are to be submitted through jurisdictional Commissionerates by the stated deadline.

Export under LUT extended to all registered exporters, with processing, bond and verification safeguards clarified.
Facility to export under a Letter of Undertaking (LUT) is extended to all registered persons except certain prosecuted taxpayers; the LUT is valid for the financial year tendered and may be withdrawn if export timelines or payment conditions are not met but can be restored on payment. Self-declaration is acceptable with post-facto verification, LUT/bond must be processed within three working days or deemed accepted, bonds require bank guarantees in specified prosecuted cases, running bonds must cover self-assessed integrated tax liabilities, and jurisdictional Deputy/Assistant Commissioners accept LUT/bond filings.

GST Council approves exporters' relief, composition threshold rise, quarterly filing for small taxpayers, and staggered e Way bill rollout.
The Council adopted corrections to prior minutes; noted GIC decisions on procedural extensions and export facilitation; directed staged IT and filing measures after GSTN/GoM briefings; approved exporters' relief package including manual refunds until systems ready, exemption for imports under AA/EPCG/EOU and deemed export treatment to 31 March 2018, 0.1% tax for merchant exporters, duty scrip relief, and an e wallet by 1 April 2018; increased Composition threshold to Rs. one crore (normal States) and amended Special Category thresholds; approved quarterly filing for taxpayers up to Rs.1.5 crore; suspended reverse charge under specified provisions till 31 March 2018; and decided staged roll out of the national e Way bill from 1 January 2018.

Bond/Letter of Undertaking clarifications for exports: circular guidance issued requiring dissemination to trade associations and exporters.
Clarification on procedures for furnishing Bond/Letter of Undertaking for exports is transmitted via Circular No. 8/8/2017-GST for information, guidance and necessary action; trade associations and regional advisory committee members are requested to publish and disseminate the Circular among their members to ensure compliance with the furnishing requirements.

Extension of time for composition scheme stock intimation granted; deadline extended for filing Form GST CMP-03.
The deadline for furnishing details of stock held immediately before the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended, pursuant to sub rule (4) of rule 3 of the CGST Rules read with section 168 of the CGST Act and on the Council's recommendations, as communicated in Order No. 04/2017 dated 29.09.2017.

Export under Letter of Undertaking expanded to all registered persons with clarified GST procedural and compliance safeguards.
The facility to export without payment of integrated tax by furnishing a Letter of Undertaking (LUT) is extended to all registered persons except those prosecuted for specified offences above the statutory tax-evasion threshold; LUTs are valid for the financial year, must be submitted via FORM GST RFD-11 on the common portal with acceptance evidenced by an ARN, and may be withdrawn if export timelines or payment conditions are not met. Bonds, where required, must be accompanied by a bank guarantee, running bonds must cover self-assessed export tax liabilities, and exporters must retain records for inspection.

Extension of time for FORM GST TRAN I submission for taxpayers affected by portal technical difficulties; deadline extended.
Extension of time for submission of FORM GST TRAN-I is authorised for registered taxpayers who could not file by the due date due to technical difficulties on the common portal; the Commissioner, on the Council's recommendation, extended the filing period until 31 January 2019 and the implementing circular is available on the CBIC website.

Transitional credit treatment for reverse charge service tax must be claimed in Form ST-3 then carried into GST TRAN-1.
Where reverse charge service tax was paid after 30 June 2017 but by 5/6 July 2017 for services received and paid before 1 July 2017, the credit must be entered in Part I of Form ST-3 (specified entries) with linked Part H entries; if ST-3 was already filed the credit should be included in a revised ST-3 within the revision period. ST-3 returns for April-June 2017 filed up to 31 August 2017 are deemed filed on 31 August to allow revision, and once reflected in ST-3 the amounts may be carried into Form GST TRAN-1. Non-ACES registrants may use non assessee registration to make payments.

Composition levy option: extension granted for filing stock-intimation in FORM GST CMP-03 until end of October.
Extension granted for submission of the intimation of details of stock held on the day before the date from which a taxpayer opts for the composition levy, to be filed in FORM GST CMP-03, with the deadline extended to 31 October 2017 under statutory authority on the Council's recommendation.

Export of services: satellite launch treated as export when place of supply is outside India, making the supply zero-rated.
Where the recipient of a satellite launch service is located outside India and the place of supply is outside India, the supply meets the statutory conditions for export of services (including payment in convertible foreign exchange and distinct persons requirement) and is zero rated under the IGST framework; supplies to persons located in India have place of supply determined by recipient location if registered or handover location if not, and are taxable under CGST/UTGST/IGST as applicable.

Office locations under central tax commissionerate updated with interim premises; trade to refer Annexure A for addresses.
Notification specifying the addresses of Division and Range offices under the Central Tax Commissionerate, Patna I and identifying certain premises as Interim Locations where new Division/Range Offices will operate temporarily while suitable permanent premises are being hired; trade and industry are directed to consult Annexure A for precise interim and final office locations.