GST on retained superior kerosene oil is confined to the quantity used to manufacture linear alkyl benzene.
GST on superior kerosene oil supplied for extraction of n-paraffin is payable only on the net quantity retained by the Linear Alkyl Benzene manufacturer. Where the remaining SKO is returned to the refinery, its return does not separately attract GST in that transaction. The refinery is liable for GST on returned SKO when it subsequently supplies that quantity to another person.

TDS registration: nodal officers appointed to assist government departments with registration under Nagaland GST Act.
Designated nodal officers are appointed in each district to provide Special TDS Registration Services for DDOs of Central and State departments, local authorities and government agencies making payments for taxable supplies under the Nagaland Goods and Services Tax. Affected departments should contact the district nodal officer or visit the District State Taxes Office with required documents (department PAN/TAN, DDO PAN and photo, and an authorisation letter from the HOD) to complete TDS registration. The exercise is supervised by the Additional Commissioner of State Taxes.

Supply on approval: invoice may be issued on delivery; transport on delivery challan with e-way bill; interstate attracts IGST.
Where goods are transported for supply on approval, the supplier may move them on a delivery challan (with e-way bill where applicable) and issue the tax invoice only upon delivery when the supply is accepted. Movements resulting in supply across State boundaries are treated as interstate supplies and attract Integrated GST.

Composition scheme eligibility preserved despite exempt services; exempt interest and discount excluded from aggregate turnover calculation.
A supplier of taxable supplies referenced in paragraph 6(b) of Schedule II who also furnishes exempt services, including interest or discount on deposits, loans or advances, shall not be ineligible for the composition scheme if other composition conditions are met, and the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Supply on approval: goods may move on delivery challan and invoice issued at delivery; inter-state movement attracts integrated tax.
Where goods are transported for supply on approval and invoice cannot be issued at removal, the supplier may move goods on a delivery challan (with an e-way bill where applicable) and issue the tax invoice upon delivery; goods carried from one State and supplied in another are treated as inter-state supplies attracting integrated tax.

Supply on approval: goods moved on delivery challan may be invoiced on delivery; inter-state movements attract IGST.
Suppliers carrying goods for supply on approval may move goods on a delivery challan, with an e-way bill where applicable, and issue the tax invoice upon delivery when the supply is accepted; movements across States followed by supply are treated as inter-state supplies attracting Integrated Goods and Services Tax.

Officer authorization for GST Practitioner enrollment: Assistant or Deputy Commissioner may approve or reject enrolment applications.
The Assistant Commissioner/Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the officer authorised to approve or reject applications for enrolment as Goods and Services Tax Practitioner; applicants may choose Centre or State as the enrolling authority and must indicate that choice on the form.

Composition scheme eligibility clarified: exempt interest and discount on loans excluded from aggregate turnover for qualification.
A person supplying goods and/or services referred to in clause (b) of paragraph 6 of Schedule II who also supplies exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme under section 10 if all other conditions are satisfied; in computing aggregate turnover for composition eligibility, the value of such exempt services (including interest or discount on deposits, loans or advances) shall be excluded.

Mandatory GST registration: government departments and local bodies must obtain institutional PAN and register under GST promptly.
Mandatory registration under the GST regime requires government departments, local bodies and other government institutions making taxable supplies to obtain an institutional PAN and apply for fresh GST registration under Section 22(1) and Section 25(6). The Drawing and Disbursing Officer must obtain a separate TDS registration based on a TAN for purposes of the TDS provisions.

Annual return filing deadline extended for FY 2016-17 under Uttar Pradesh VAT rules amid GST compliance pressures.
The filing of annual returns in Forms 52, 52A and 52B for financial year 2016-17 was delayed due to festival-related business disruption, concurrent GST filing requirements and requests from trade and practitioner bodies. In exercise of the power under the third proviso to Rule 45(7), the last date for filing the annual return for FY 2016-17 was extended to 31.12.2017, and field officers were directed to act accordingly and inform trade and advocate associations.

Composition scheme eligibility clarified: exempt interest or discount on loans/deposits excluded from aggregate turnover for composition assessment.
Clarifies that a taxable person supplying goods and/or services covered by Schedule II who also supplies exempt services by way of 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 supplies shall be excluded from aggregate turnover when determining composition eligibility.

Extension of submission deadline for FORM GST TRAN-1 preserves taxpayers' ability to file transitional input tax claims.
Extension of the statutory time limit for submission of the transitional declaration in FORM GST TRAN-1 under rule 120A is granted by the Commissioner of State Tax, Assam pursuant to powers conferred by the Assam Goods and Services Tax Rules, 2017, prolonging the period for taxpayers to furnish the prescribed declaration required for carrying forward eligible transitional input tax credits and other opening adjustments under the GST transition framework.

Supply on approval basis: inter state movement treated as inter state supply attracting integrated tax and invoice issuance at delivery permitted.
Goods moved for supply on approval basis may be transported within or outside the State on a delivery challan, with an e way bill where applicable, and the tax invoice may be issued at delivery; if goods carried from one State are supplied in another State those transactions are inter state supplies attracting integrated tax under Section 5 of the Integrated Goods and Services Tax Act, 2017.

Extension of filing period for Form GST TRAN-1 allows additional time for declaration submission under GST rules.
The Chief Commissioner, under rule 120A of the Andhra Pradesh GST Rules, 2017 read with section 168 of the Andhra Pradesh GST Act, 2017, has extended the period for submitting the declaration in FORM GST TRAN-1, allowing taxpayers additional time to file the prescribed TRAN-1 declaration under the state GST framework.

Approval basis supplies may move on delivery challan, with invoice issued at delivery and integrated tax applying to inter-State supplies.
Goods taken on approval basis may be moved on a delivery challan with the e-way bill, wherever applicable, and the invoice may be issued at the time of delivery when the supply is confirmed. For this purpose, the person carrying the goods may keep the invoice book to issue the invoice once the supply is fructified. Supplies where goods are carried from other States into Assam and supplied within Assam are inter-State supplies attracting integrated tax.

Composite supply classification determines whether customised printing is taxed as a service or goods based on the predominant supply.
Customised printing contracts are composite supplies whose tax classification depends on the principal supply. Printing of publisher-supplied content on books, pamphlets, brochures, annual reports and similar material, using paper and other inputs belonging to the printer, is principally a supply of services. Printed envelopes, letter cards, boxes, tissues, napkins, wallpaper and comparable articles made with the printer's physical inputs are principally supplies of goods, with recipient-provided designs, logos or content treated as ancillary printing elements.

Supply on approval basis: goods may move on delivery challan and be invoiced on delivery; inter state movements attract integrated tax.
Goods moved for supply on approval may be carried within the State or to another State on a delivery challan with an e-way bill where applicable, and the supplier may issue the tax invoice only upon delivery when the buyer approves the goods; carriage of the invoice book is permitted to facilitate invoicing. Movements resulting in supply in a different State constitute inter-state supplies and attract integrated tax.

Supply on approval permits movement on delivery challan with invoice at delivery; interstate supplies attract integrated tax.
Goods moved for supply on approval may be transported within the State or to another State on a delivery challan with an e-way bill where applicable; the tax invoice may be issued upon delivery if the supply is accepted, and the person carrying goods may carry the invoice book to issue invoices once supply is fructified. Inter-state supplies under this arrangement attract integrated tax.

Composition scheme eligibility clarified: suppliers of specified supply types may remain eligible despite providing exempt interest-related services.
A supplier who furnishes goods and/or services under clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including interest- or discount-based services relating to deposits, loans or advances, shall not be ineligible for the composition scheme under section 10 solely for that reason; when determining composition eligibility, the value of such exempt services shall be excluded from the supplier's aggregate turnover.

E-way bill enforcement and trader protection guide mobile team checks, limiting detention and directing action for non-compliance.
Mobile team investigation under the State GST framework is directed to be conducted without harassment of registered traders. Vehicle detention for examination is limited to two hours, within which the primary check must be completed. The earlier instruction permitting detention of goods above the specified threshold for e-way bill downloading is withdrawn, and if goods are transported without an e-way bill, legal action is to be taken. For goods below the threshold, the tax invoice or bill of supply copy is to be obtained and the vehicle allowed to proceed.