Delegation of investigation powers under GST: specified officers authorised to perform investigative functions with supervisory conditions.
The Commissioner delegates, under statutory authority, investigative duties and functions to officers occupying the posts enumerated in Schedule II, assigning them the officer roles described in Schedule I in respect of the investigative provisions specified therein, effective from the order's commencement; exercise of these delegated powers is subject to conditions and restrictions the Commissioner may impose.

Delegation of Commissioner's powers in GST: subordinate officers authorised to act as proper officers within imposed limits.
The Commissioner delegates the powers and duties under the Maharashtra GST Act to the Special Commissioner, all Additional Commissioners and all Joint Commissioners with effect from 1 July 2017, and assigns them to function as proper officers within their respective jurisdictions subject to conditions and restrictions imposed by the Commissioner. Specific powers are excluded from delegation, namely the second proviso to sub section (1) of section 37, sub section (2) of section 38, sub section (6) of section 39, the proviso to sub section (3) of section 60, section 69, section 120, section 130, section 167 and section 168.

Power delegation under MGST Act: deputy commissioners authorised to exercise specified Commissioner powers within jurisdiction subject to conditions.
Delegation under the Maharashtra Goods and Services Tax Act, 2017 authorises Deputy Commissioners of State Tax to exercise specified powers and perform duties of the Commissioner as proper officer for listed sections and sub sections; these powers are exercisable within each Deputy Commissioner's jurisdiction and are subject to conditions and restrictions the Commissioner may impose.

Power delegation under GST Act: Assistant Commissioners authorised to perform specified Commissioner functions and act as proper officers.
The Commissioner delegates and assigns specified powers and duties under the Goods and Services Tax Act to Assistant Commissioners of State Tax, authorising them to perform functions of proper officers in respect of the listed sections and sub sections; these powers are to be exercised within their jurisdiction and subject to conditions and restrictions the Commissioner may impose.

Letter of Undertaking for zero-rated exports extended to all registered exporters with procedural and security conditions enforced.
The facility to export without payment of integrated tax under a Letter of Undertaking is extended to all registered persons subject to exclusions for prosecuted persons beyond the specified tax-evasion threshold, with LUT valid for the financial year but deemed withdrawn if exports are not completed in the time under rule 96A(1) unless tax is paid. LUT/Bond submission procedures, three-working-day deemed acceptance, requirement of bank guarantee with bonds, use of running bonds to cover estimated IGST liabilities, sealing supervision, absence of CT-1, treatment of EOUs and Tamil Nadu jurisdictional arrangements for acceptance are specified.

Tax Deduction at Source under GST requires registration on the GST portal using TAN; deductions commence after official notification.
The State requires specified governmental and government-controlled entities to register as tax deductors on the GST Common Portal using the TAN issued under income tax law; registration functionality is operational but actual TDS deductions will begin only after a commencement date is notified. Administrative support including training, district help desks, and an IT contact has been provided, and departments are directed to ensure liable persons register before the stipulated date.

Exports under LUT now open to all registered persons except certain prosecuted taxpayers, with 3 day deemed acceptance.
The notice extends the facility of export under a Letter of Undertaking (LUT) to all registered persons except those prosecuted for offences with tax evasion above rupees two hundred and fifty lakhs; LUTs are valid for the financial year, may be withdrawn if export timelines and payments under rule 96A are not met, and bonds (where required) must be accompanied by a 15% bank guarantee for prosecuted persons. FORM GST RFD-11 (downloadable until portal availability) must be submitted to the jurisdictional Deputy/Assistant Commissioner; self-declaration of compliance will be accepted with post-facto verification, and LUT/bond are deemed accepted if not processed within three working days.

Export LUT eligibility expands to registered persons, subject to prosecution safeguards, annual validity, and bond compliance requirements.
Export without payment of integrated tax may be made under a Letter of Undertaking by registered persons, except those prosecuted for tax evasion above the prescribed threshold. The LUT is valid for the financial year but is withdrawn on failure to meet export and payment conditions, and restored upon payment. Pending portal availability, FORM GST RFD-11 may be filed before the jurisdictional officer. Bond users must provide the prescribed bank guarantee and maintain a running bond covering outstanding export tax liability. LUTs and bonds not accepted within three working days are deemed accepted.

Composition levy option: deadline extended for intimation of pre-option stock in FORM GST CMP-03 under Assam rules.
Extension of the time limit for furnishing details of stock held immediately before the date from which the option for the composition levy is exercised in FORM GST CMP-03, under sub rule (4) of rule 3 of the Assam Goods and Services Tax Rules, 2017, by order of the Commissioner of State Tax, extending the period for intimation of prescribed stock particulars within the new final date specified by the Commissioner.

Officer designation for affidavit acceptance: assigns specific officers to receive affidavits under GST rate notifications within jurisdictional limits.
Assignment of authority under the Gujarat Goods and Services Tax Act designates specific officers to receive affidavits referenced in the annexures to the State tax (Rate) notifications; delegated functions are specified in a schedule and confined to the officers' territorial jurisdiction unless otherwise stated.

Record retention: officials must e-file and retain hard and scanned copies of specified tax and court records.
Officials must adopt the e-filing module where possible and preserve specified tax and court records both as hard copies and by systematic scanning. Required categories include dealer registration folders, court and sub-judice files, statutory forms, audit and enforcement records, seized documents, legislative amendments and orders, and disclosures relating to dealers. Records are to be kept in safe custody of the concerned ward/branch/office to ensure traceability and availability when required.

Extension of deadline for composition scheme stock intimation under section 10; submission in FORM GST CMP-03 required.
The period for intimation of details of stock held immediately before the date from which the option to pay tax under section 10 is exercised, to be furnished in FORM GST CMP-03, is extended until 31st October, 2017 under sub rule (4) of rule 3 read with section 168 of the Tamil Nadu GST Act on the Council's recommendation.

Intimation of stock details deadline extended for composition levy option; new final date set for FORM GST CMP-03 filings.
Extension of the time limit for furnishing particulars of stock held immediately before the date from which the option to pay tax under section 10 is exercised, when that option is communicated in FORM GST CMP-03, has been made by the Commissioner under the Maharashtra Goods and Services Tax Rules and Act to allow additional time for compliance with the intimation requirement for taxpayers opting for the composition levy.

Affidavit mechanism for brand-name rights requires voluntary relinquishment declarations, registration, acknowledgement, and compliance monitoring for concessional GST treatment.
Persons packing unit-container goods bearing a brand name must file an affidavit voluntarily forgoing any actionable claim or enforceable right in that brand name before the jurisdictional Joint Commissioner of State Tax. The affidavit must state the brand name, related commodity, and pending brand-registration applications. Authorities must accept and register affidavits, issue acknowledgements, verify compliance with applicable conditions, and communicate accepted affidavit details to the jurisdictional proper officer for compliance monitoring.

Tax treatment of branded goods now makes branded unit-container items taxable unless brand rights are voluntarily foregone and conditions met.
The corrigendum clarifies that goods put up in unit containers bearing a registered brand name or a brand name on which an actionable claim or enforceable right exists are taxable at 5%. It further provides that where any actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, the goods shall be exempted subject to the conditions specified in Annexure I.

Extension of time for intimation of stock details for composition levy enabling late filing of FORM GST CMP-03.
Extension granted of the statutory period for notifying inventory details by taxpayers opting for the composition levy under the GST framework. Taxpayers who choose to pay tax under the composition levy must intimate details of stock held on the day before the composition option takes effect by filing FORM GST CMP-03; the time limit for this intimation has been extended by the revenue authority on the Council's recommendation.

Festival-season tax enforcement targets high-value goods, e-way bills, warehouses, and transporters to curb evasion during peak sales.
Festival-season enforcement instructions required intensive checks on high-sales goods, warehouses, transporters, courier-linked consignments, e-commerce transactions, and vehicle movement to curb tax evasion. The circular directed intelligence gathering, bill verification, e-way bill monitoring, and inspection of banks, post offices, wholesale traders, stockists, cold storages, and warehouses, while also covering pan masala, tobacco products, gold, bullion, sweets, dry fruits, electronics, textiles, garments, utensils, gift items, and firecrackers. It further limited special investigation of small traders absent prima facie heavy tax evasion and required written permission for special investigation, along with fortnightly reporting.

Audit authorization through scrutiny module required to ensure uniform processing and avoid duplicative allocations.
All tax audits must be processed and authorized through the scrutiny module using dealer dossier data and required field entries to ensure uniformity and supervisory review. Works contract, input tax credit and entry tax audits are to be prioritized; other audits are to be taken up only in exceptional cases. The scrutiny module must be used to avoid duplicity from parallel VATIS allocations.

Proper officer designation under the Haryana GST Act assigns specific tax, refund, enforcement and adjudication functions to officer cadres within jurisdiction.
The order designates specific officer cadres to perform discrete functions under the Haryana GST Act, 2017, mapping registration, amendment, cancellation and revocation tasks, provisional and final assessments, scrutiny, audit, refund administration, inspection, search and seizure, recovery, adjudication and penalty functions to appropriate Excise & Taxation Officers, Assistant Excise & Taxation Officers, Deputy and Joint Excise & Taxation Commissioners, subject to territorial jurisdiction and specified administrative approvals.

Extension of time for Form GST TRAN-1 submission granted; new filing deadline set by state tax authority.
The Commissioner of State Taxes, Nagaland, exercising powers under the Nagaland Goods and Services Tax Rules and the Nagaland GST Act on the Council's recommendation, extended the period for submitting the declaration in Form GST TRAN-1, issuing an administrative order that sets a new filing deadline for TRAN-1 submissions under the relevant rule.