Reconstitution of Regional Advisory Committee establishes advisory forum for procedural GST issues with quarterly meetings.
The Zonal Regional Advisory Committee (RAC) for Tamil Nadu and Puducherry is reconstituted under the Principal Chief Commissioner for 01.07.2017-31.12.2018 with named representatives from trade, industry and professional bodies. The RAC's role is advisory, limited to resolving general procedural difficulties and excluding policy issues, individual cases and matters before judicial fora. Meetings will be quarterly, generally at the Principal Chief Commissioner's office, with communications primarily by e mail and the Principal Chief Commissioner's decision final on RAC matters.

Extension of filing deadline for FORM GST TRAN-1 under CGST Act provisions, allowing later submission by taxpayers.
The Government, invoking rule 117 of the Central Goods and Services Tax Rules read with section 168 of the CGST Act, extended the period for submitting the declaration in FORM GST TRAN-1, thereby modifying the statutory filing deadline for the transitional declaration to permit later submission by taxpayers.

Division of taxpayer base under GST establishes allocation of administrative control between central and state tax administrations.
Allocation of administrative control of taxpayers under GST is to ensure a single interface: low-turnover taxpayers are largely administered by State tax authorities while higher-turnover taxpayers have administrative control shared equally between Centre and States. Division within each State will be by computer using stratified random sampling, with consideration of geography and taxpayer type. Turnover computation rules vary by registration category-State VAT turnover for VAT-registered taxpayers, Central Excise returns for excise-only taxpayers, State or all-India service turnover for Service Tax registrants, and non-overlapping totals where VAT and Service Tax both apply. State-level committees will implement these measures and cross-empowerment notifications will follow.

Eligibility for Technical Member appointments under GST amended; criteria, pay and termination rules clarified and fresh nominations sought.
Amendments to the CGST Rules revise appointment criteria and terms for NAA Technical Members: eligibility requires having been a Commissioner of State or Central Tax for at least one year or equivalent; serving members receive salary and allowances of an equivalent Group A post; retired appointees receive last drawn salary minus pension per Seventh Pay Commission norms; termination is by Central Government on GST Council recommendation with an opportunity to be heard. Vacancies are re circulated and fresh nominations of willing eligible officers are sought within seven days by fax/e mail.

Deemed deduction for land in construction services applies when transaction includes land value, absent if land not transferred.
Construction services for buildings and complexes intended for sale are taxable under the notified construction services entry. If the transaction value includes transfer of land or undivided share, a deemed deduction for land (one third of the value) is allowed irrespective of the actual land value, but only when there is an actual transfer; no deduction applies where land or undivided share is not transferred. Joint venture projects between developers and landowners qualify for the deemed deduction, but units transferred by the developer to the landowner do not.

Extension of time for FORM GST TRAN 1 submission; deadline extended under rule 120A and section 168 for filing.
Extension of time is granted for submission of the declaration in FORM GST TRAN 1. The Commissioner, exercising powers under the Central GST rules and Act and on the Council's recommendation, extends the period for furnishing the TRAN 1 declaration as an administrative order revising the filing deadline for the transitional input tax credit declaration.

System-based reconciliation of GSTR returns enforces alignment between detailed returns and summary filings to detect reporting mismatches.
System-based reconciliation is mandated to align transaction-level data in FORM GSTR-1 and FORM GSTR-2 with summary reporting in FORM GSTR-3B, via an enclosed departmental circular directing automated comparison of outward and inward supply returns against summary returns to identify mismatches and promote consistent reporting and accurate tax credit claims.

GST return reconciliation: portal-driven matching of GSTR-1/GSTR-2 with GSTR-3B requires adjustments to tax payable and ITC.
System-based reconciliation aligns FORM GSTR-1 and FORM GSTR-2 with the provisional FORM GSTR-3B and the auto-drafted FORM GSTR-3; recipients must confirm or amend auto-populated GSTR-2A entries, corrections to GSTR-3B are made via GSTR-1/GSTR-2, and discrepancies lead to either crediting excess ITC to the electronic credit ledger or requiring additional tax payment via electronic cash/credit ledgers with applicable interest. Transitional credit from FORM GST TRAN-1 may be used for additional liabilities.

GST Council decisions on rate changes, exemptions, procedural reliefs and implementation measures for smoother GST roll out.
The GST Council approved targeted rate changes and classifications (including reductions for specified goods and a structured handicrafts approach), reduced the rate to 12% for specified Government works while directing the Fitment Committee to define "Governmental authority" and examine labour intensive works contracts, revised Compensation Cess for certain vehicle categories, extended and allowed one revision of FORM GST TRAN 1 to 31 October 2017, extended the Composition opt in deadline to 30 September 2017, exempted small handicraft suppliers and certain job workers from mandatory registration subject to thresholds and e way bill rules, notified Section 51 for TDS registration (effective 18.09.2017) while deferring actual deductions, amended NAA rules and procedural forms, empowered GSTN Board nominations by the Council, confirmed GIC's routine delegation and authorised officer committees to address export embedded taxes and related refunds.

Input Tax Credit passing: businesses must reduce prices to reflect credit or face action under anti-profiteering rules.
Section 171(1) requires that reductions in tax rates or the benefit of input tax credit be passed to recipients by way of commensurate price reductions; failure to recalibrate prices after GST implementation and to pass on Input Tax Credit or lower rates may invite action under the Anti-Profiteering Rules, 2017, and trade associations are asked to inform their members of this compliance obligation.

GST return facilitation: live Seva Kendra assistance enables guided filing of GSTR-1, GSTR-2 and GSTR-3 returns.
Central Tax Commissionerates in the Bhopal Zone have established GST Seva Kendras at headquarters and divisional/range offices to provide guidance, hands-on assistance and live demonstrations for filing GSTR-1, GSTR-2 and GSTR-3 returns; Seva Kendras operate on working days from 09:30 to 18:00 and will assist taxpayers within the extended filing timelines.

Filing of GST returns: assistance available through Seva Kendras providing live demonstrations and hands-on guidance to taxpayers.
Central GST Commissionerate, Indore has set up GST Seva Kendras at headquarters and divisional/range offices to provide departmental officer-led guidance and live demonstrations for electronic filing of GST returns and transitional forms. Contact details were issued by public notice; the Kendras operate on working days during office hours to assist new and existing taxpayers and to promote smooth, confident filing. Trade and industry are requested to use and publicise this facility.

System-based reconciliation of GST returns ensures adjustments to tax liability and ITC following auto-population and matching procedures.
System-based reconciliation aligns FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B by auto-drafting FORM GSTR-2A and Part A of FORM GSTR-3, allowing taxpayers to correct outward and inward supplies via GSTR-1 and GSTR-2. Where reconciled tax payable exceeds payment in GSTR-3B, additional tax must be paid by debiting the electronic cash or credit ledger with interest; where eligible ITC per GSTR-2 exceeds claimed ITC, excess is credited to the electronic credit ledger. Reductions in liability are carried forward if not offset; returns are valid only after full reconciled payment and statutory matching procedures apply.

Letter of Undertaking eligibility: exporters meeting foreign remittance and status-holder criteria may use LUT; expedited acceptance ensured.
Clarifies that any registered person meeting specified foreign inward remittance thresholds in the preceding financial year, and status holders irrespective of remittance, are eligible to furnish a Letter of Undertaking (LUT) in place of a bond. LUTs are to be submitted on letterhead; bonds on stamp paper. LUT/bond submissions must be prioritised and accepted within a short prescribed period. Bank guarantees should normally not exceed a prescribed proportion and may be waived by the Commissioner in specified circumstances; self-declarations and supporting documents are acceptable unless contested.

Classification of lottery as goods: pay GST at the prescribed rate and file returns accordingly.
Supply of lottery is to be treated as supply of goods and the classification for lottery in CGST, IGST, UTGST and SGST notifications is Any Chapter of the First Schedule to the Customs Tariff Act, 1975; tax on lottery must be paid at the prescribed GST rates and filing systems should follow the specified rate despite the hyphen in the classification field.

Bond/Letter of Undertaking for tax-free exports governs running bonds, bank guarantee limits, and jurisdictional acceptance.
Exports without payment of integrated tax require a Bond or Letter of Undertaking in FORM GST RFD-11; eligible exporters may use LUT while others must furnish a bond on non-judicial stamp paper. Bonds may be maintained as running bonds covering estimated tax liabilities and must be topped up if insufficient. A bank guarantee may be required but can be waived by the jurisdictional Commissioner; where required it should normally not exceed 15% of the bond amount. LUTs are valid for twelve months and acceptance is by the Deputy/Assistant Commissioner of the exporter's principal place of business.

Trade Facilitation Centers established to assist GST registration and implementation, with services provided free of charge.
Creation of Trade Facilitation Centers to assist in GST registration and implementation across the Jammu & Kashmir, Jammu Commissionerate, with specific facilitation locations listed for Jammu, Samba and Srinagar. Services at these centres are expressly provided at No Fee to the public and trade, and trade associations and chambers are requested to publicize the notice for information and necessary action.

Letter of Undertaking eligibility linked to foreign inward remittance criteria; LUT can replace bond for zero-rated exports.
Clarification extends the Letter of Undertaking (LUT) facility to any registered person meeting foreign inward remittance thresholds (minimum ten percent of export turnover and not less than one crore rupees, higher amount applicable), with status holders exempted from these conditions. LUTs must be on letterhead and processed within three working days; CT-1 is irrelevant under GST and supplies to EOUs are taxable with EOUs eligible for zero-rating on exports. RBI-compliant rupee receipts for specified jurisdictions are permissible; bank guarantees should normally not exceed fifteen percent and may be waived; self-declaration and post-facto verification are acceptable.

GSTR-3B filing demo available at Seva Kendra for registrants; free facilitation and prior contact required.
Notification of a live demonstration for electronic filing of GSTR-3B returns at the Commissionerate's GST Seva Kendra located at OB-32, Rail Head Complex, Jammu; interested GST registrants must contact the office by telephone before attending and the facilitation is provided free of charge.

Letter of Undertaking eligibility clarified: remittance thresholds, status holder exemption, expedited acceptance and documentation standards.
Clarifies eligibility, form, processing timelines and evidentiary standards for furnishing a Letter of Undertaking (LUT) or bond for exports under GST. Eligibility requires minimum foreign inward remittance relative to export turnover or a specified threshold, with status holders exempt from that condition. LUTs are accepted on letterhead; bonds on non judicial stamp paper. LUT/bond applications must be prioritized and accepted within three working days; jurisdictional officers accept submissions and self declarations are prima facie proof, subject to post facto verification.