Letter of Undertaking for exports clarified under GST, including eligibility, validity, bond requirements and filing procedure.
Clarification is issued on furnishing of Bond and Letter of Undertaking (LUT) for exports without payment of integrated tax under the Assam GST framework. The facility of export under LUT is extended to all registered persons, except those prosecuted for specified offences where the tax evaded exceeds the prescribed threshold. The LUT remains valid for the financial year in which it is furnished, but the facility is withdrawn if export is not completed within the stipulated time and the related amount is not paid; it is restored on subsequent payment, and exports during the intervening period require payment of integrated tax or a bond with bank guarantee.

Composition scheme eligibility clarified: exempt supplies including interest or discount do not bar eligibility and are excluded from turnover.
Confirms that a taxable person supplying goods/services specified in Schedule II and also supplying exempt services, including services by way of deposits, loans or advances where consideration is interest or discount, remains eligible for the composition scheme if other conditions are satisfied. For eligibility determination, the aggregate turnover calculation shall exclude the value of such exempt services including interest or discount.

Extension of time limit for GST ITC declarations: eligible registrants granted additional period to declare input tax credit eligibility.
The Commissioner of State Tax extends the time limit for registered persons who became eligible during July, August and September 2017 to make a declaration in the prescribed GST ITC form asserting eligibility to claim input tax credit, relying on powers conferred by the Gujarat GST Act and the relevant rules, and prescribes an extended deadline for submission of that declaration.

Composition scheme eligibility clarified: exempt interest-bearing services excluded from aggregate turnover calculation, preserving scheme access.
The Order clarifies that a supplier of goods or services specified in the Schedule who also provides exempt services consisting of 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 shall be excluded from aggregate turnover when determining composition eligibility.

Composition scheme eligibility clarified: exempt services and interest on loans excluded from aggregate turnover for assessment.
A person who supplies items in clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including services by way of extending deposits, loans or advances insofar as consideration is interest or discount, shall not be ineligible for the composition scheme under section 10 provided all other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining eligibility for the composition scheme.

Composition scheme eligibility clarified: exempt interest or discount services excluded from aggregate turnover for determining qualification.
Supplies under clause (b) of paragraph 6 of Schedule II made together with exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, do not disqualify a person from the composition scheme under section 10 if other conditions are satisfied; and the value of such exempt services shall be excluded from the person's aggregate turnover when determining composition eligibility.

Composition scheme eligibility: exempt services including interest or discount on loans are excluded from aggregate turnover and do not disqualify suppliers.
Suppliers of Schedule II(b) goods/services who also provide exempt services, including services by way of deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme if other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Composition scheme eligibility clarified: exempt interest and discount income excluded from aggregate turnover, preserving scheme access.
Suppliers of goods or services under clause (b) of paragraph 6 of Schedule II who also supply exempt services, including interest or discount on deposits, loans or advances, are not ineligible for the composition scheme if other conditions are met; the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility under section 10 of the Act.

Composition scheme eligibility clarified to exclude exempt interest or discount services from disqualification and aggregate turnover calculation.
Suppliers who both provide supplies under clause (b) of paragraph 6 of Schedule II and exempt services by way of extending deposits, loans or advances with consideration represented by interest or discount shall not be ineligible for the composition scheme if other conditions are met. In computing aggregate turnover to determine composition eligibility, the value of such exempt services represented by interest or discount shall be excluded.

Composition scheme eligibility clarified: exempt services including interest income do not disqualify suppliers and are excluded from aggregate turnover.
A taxpayer supplying goods/services covered by 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, remains eligible for the composition scheme under section 10 if all other conditions are met; and the value of such exempt services, including interest or discount, must be excluded from the computation of aggregate turnover for determining composition eligibility.

Extension of time for FORM GST TRAN-1 submission grants additional period for filing under transitional rule.
The Commissioner of GST, exercising powers under the Delhi Goods and Services Tax Rules read with the Act and on the recommendations of the Council and in consonance with the Central Government decision, has extended the period for submitting the declaration in FORM GST TRAN-1 and specified a new filing deadline of 31st October, 2017 for such transitional declarations.

Madhya Pradesh GST delegation assigns enforcement powers to specified tax officers with jurisdictional and monetary limits.
The order delegates specific GST administrative and enforcement functions to designated ranks of state tax officers, subject to territorial and subject matter jurisdiction and specified monetary or turnover thresholds; functions include provisional and final assessment, issuance of notices for non filing, levy of interest and late fees, recovery and provisional attachment, refund adjudication and withholding, audit and scrutiny, inspection, search, seizure, confiscation, penalties and prosecution, with certain actions requiring prior Commissioner approval.

Service tax transitional provisions: circular guidance issued and trade associations asked to notify members for compliance.
The notice directs trade associations to inform members of Circular No. 207/05/2017-Service Tax dated 28.09.2017, which provides guidance on transitional treatment and payment of Service Tax after 30 June 2017 and sets out related compliance procedures.

Extension of time for intimation of stock under composition levy; filing in FORM GST CMP-03 now permitted until the extended deadline.
Extension of the time limit for furnishing intimation of stock held immediately before the date from which a taxpayer opts for the composition levy in FORM GST CMP-03. The Commissioner of State Tax, exercising powers under the Goa GST Rules and Act and on Council recommendation, has extended the period for submitting details of such stock to a later specified date, applying to taxpayers electing composition status in Goa.

Extension of time for FORM GST TRAN-1 submissions granted under applicable GST rules to allow late filing.
The Commissioner, under Rule 120A of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017 and on Council recommendations, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st October, 2017, referencing Order No. 02/2017-GST.

Extension of time for stock intimation under composition levy: deadline for filing FORM GST CMP-03 extended administratively.
Extension of time is granted for furnishing details of stock held on the day preceding the date from which a taxpayer exercises the option for composition levy, permitting submission in FORM GST CMP-03 until 31st October, 2017, issued under sub-rule (4) of rule 3 read with section 168 on the Council's recommendation.

Export under Letter of Undertaking extended to all registered persons with procedural safeguards and timelines for acceptance.
The circular extends the facility of export under a Letter of Undertaking (LUT) to all registered persons except specified prosecuted persons, prescribes LUT validity for the financial year with withdrawal and restoration mechanics tied to payment and export timelines, mandates temporary submission procedures until FORM GST RFD-11 is on the portal, accepts exporter self-declaration with post-facto verification, requires three working day acceptance by authorities (deemed accepted if not), and sets bond and bank guarantee safeguards, running bond maintenance, sealing supervision, and jurisdictional acceptance rules.

Export under Letter of Undertaking allowed in place of bond, subject to prosecution exclusions and compliance with bond requirements.
Exports without payment of integrated tax are permitted on furnishing a Letter of Undertaking valid for the financial year, except for persons prosecuted for offences where tax evaded exceeds the prescribed threshold; failure to pay tax and interest under rule 96A withdraws the facility until payment is made. Bonds remain mandatory for prosecuted persons and must be accompanied by a bank guarantee of 15% of the bond. Running bonds may be used to cover assessed export IGST liability, with the exporter responsible for maintaining entries and topping up the bond when insufficient. FORM GST RFD-11 is to be submitted (manually until portal functionality exists) and will be processed by the Assistant Commissioner within three working days if documents are in order.

Delegation of Commissioner powers under MGST Act: State Tax Officers empowered to perform specified statutory functions under listed provisions.
The Commissioner delegates and assigns specified powers and duties under the Maharashtra Goods and Services Tax Act, 2017 to all State Tax Officers, enabling them to perform functions and act as proper officers for the particular sections listed in the Schedule; such powers are to be exercised within their jurisdiction and subject to conditions and restrictions the Commissioner may impose.

Investigation power delegation under MGST Act: designated deputy commissioners authorised to exercise section 67 investigative functions.
The Commissioner delegated to the listed Deputy Commissioners the functions and duties of a proper officer for the investigative provisions of section 67 (subsections (1), (2), (4), (5), proviso to (7), (11) and (12)) of the Maharashtra Goods and Services Tax Act, effective 1 July 2017, subject to conditions and restrictions and limited to the period the officer holds the specified post; the Schedule specifies posts and Mahavikas codes.