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Continuation of proceedings under repealed tax laws permitted, allowing investigations, assessments and recovery to proceed under original enactments.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verifications (including scrutiny and audit), assessment proceedings, adjudication and recovery of arrears under the repealed Acts pursuant to the transitional preservation authority; such proceedings must be conducted in the designation of the respective repealed Acts only.

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.

Extension of time for FORM GST TRAN-1 submission granted under applicable GST provisions, extending the filing deadline.
The Chief Commissioner, exercising powers under the Tripura State GST Rules read with the enabling Act and on the Council's recommendation, extends the period for submitting the declaration in FORM GST TRAN-1 and supersedes the prior order of 26th September, 2017, thereby permitting submission of TRAN-1 within the newly specified extended timeframe.

Extension of time for FORM GST TRAN-1 submissions; deadline extended under rule 120A read with section 168.
Extension of time granted for submission of Form GST TRAN-1 under the Tripura State Goods and Services Tax Rules, the Chief Commissioner, read with the Act and on Council recommendations, has extended the period for filing the TRAN-1 declaration and superseded the prior order dated 26th September, 2017.

Composition levy option: deadline for intimation of stock in FORM GST CMP-03 extended by administrative order.
The period for intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended by order, issued under the applicable State GST rule and Act, thereby altering the compliance deadline for furnishing stock particulars for taxpayers opting into the composition scheme.

Extension of registration filing period: FORM GST REG-26 filing extended under GST rule authority by administrative order.
The Chief Commissioner, invoking clause (b) of sub-rule (2) of rule 24 of the Tripura State GST Rules read with section 168 of the Tripura State GST Act, extends the period for electronic submission of FORM GST REG-26, permitting affected taxpayers to file the specified registration application until the cut-off date stated in the order.

Addition to GST rules: Notification forwarding amends and supplements earlier Nagaland GST procedural rules and circulars.
The Finance Department has forwarded Notifications and Circulars that supplement and amend earlier Rules, Notifications and Circulars under the Nagaland GST Act, 2017, transmitting these instruments for departmental information and administrative dissemination as supplementary guidance to existing SGST procedures.

Jurisdictional correction under the TSGST Act expands the specified officer area to include Amtali and Sekerkote market areas
The jurisdiction assigned to the relevant class of officers under the Tripura State Goods and Services Tax framework is corrected by replacing "Entire Sepahijala District" with "Entire Sepahijala District and Amtali market area and Sekerkote market area, excluding the Agartala Municipal Corporation area of Sadar Sub-Division." The correction applies to the jurisdiction entry against serial number 19 in the earlier order.

Power to obtain information: senior tax officers authorized to collect required data from persons and departments under the Act.
Authorization under Section 151 of the Andhra Pradesh GST Act empowers officers in the cadre of Joint Commissioner of State Tax and above to obtain data and information from concerned persons and departments in such form and manner as required in connection with any matter under the Act to facilitate tax administration and compliance.

Enrolment authority for GST Practitioners: jurisdictional deputy commissioner processes applications; applicants may choose Centre or State.
Authority for enrolling or rejecting Goods and Services Tax Practitioner applications lies with the Deputy Commissioner/Assistant Commissioner having jurisdiction over the address declared in FORM GST PCT-1; applicants may choose either the Centre or the State as the enrolling authority and must specify that choice in Item 1 of Part B of the form.

Extension of time for Form GST TRAN-1 filing: deadline extended under statutory rule and Act, superseding earlier order.
The Commissioner, under the Nagaland Goods and Services Tax Rules read with the Nagaland GST Act, extends the period for submitting the declaration in Form GST TRAN-1, acting on the recommendations of the Council and superseding Order No. 05/2017-GST.

Extension of filing deadline for FORM GST TRAN-1 granted, submission period extended by state tax authority.
An administrative order extending the period for submission of FORM GST TRAN-1 under rule 117 of the Nagaland GST Rules, 2017, issued by the Commissioner of State Taxes using powers under section 168 of the Nagaland GST Act, 2017, and expressly superseding the earlier Order No. 06/2017-GST.

Extension of time limit for submitting FORM GST REG-26 applications authorised under GST rules to permit electronic filing.
Authorisation extends the period for electronic submission of applications in FORM GST REG-26 under the Nagaland GST Rules and Act. The Commissioner, on Council recommendation, exercised delegated administrative power to extend the filing deadline, specifying a revised final date for electronic submission without changing substantive eligibility or form requirements.

Composition scheme intimation deadline extended for stock details; FORM GST CMP-03 filing period has been prolonged.
Extension is granted for furnishing details of stock held immediately before the date from which the option for the composition levy is exercised, to be submitted in FORM GST CMP-03. The extension is issued under the relevant GST rules and provisions on the Council's recommendation and supersedes the prior Order No. 08/2017-GST, replacing its deadline with a later prescribed date to permit additional time for submission.