Extension of time for FORM GST TRAN-1 submission grants additional filing time for affected registrants.
An administrative order extends the period for submitting declarations in Form GST TRAN 1 under rule 117 read with section 168 of the Tripura State GST Act, 2017, postponing the statutory filing deadline for eligible registrants. The extension is issued by the Chief Commissioner of State Tax for Tripura on Council recommendation and operates as an in state compliance relief measure for initial transitional declarations under the Tripura SGST rules.

Extension of time for filing TRAN-1 declarations granted; deadline extended under state GST rule and statutory authority.
The Chief Commissioner, under the State GST Rules and statutory authority and on Council recommendation, extends the period for submitting the declaration in FORM GST TRAN-1, moving the filing deadline to the end of October 2017; this administrative order temporarily alters the compliance timeline for taxpayers required to file TRAN-1 without changing substantive filing requirements.

Display of GSTIN and registration certificate required at business entry; non-compliance attracts statutory penalties and invoicing rules.
Every registered person must display the certificate of registration prominently at the principal and additional places of business and must display the Goods and Services Tax Identification Number (GSTIN) on the name board at the entry to those premises; composition taxpayers must also display prescribed wording on bills and signboards. Tax invoices must include a consecutive serial number unique for the financial year. Non-compliance with display, invoicing and composition disclosure requirements attracts penalties under the Act.

Transitional credit declarations in FORM GST TRAN-1 received an extended submission deadline under Bihar GST rules.
Submission of transitional credit declaration in FORM GST TRAN-1 under rule 117 of the Bihar Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Bihar Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Revised GST TRAN-1 declaration deadline extended, permitting submissions until the specified extended date under transitional tax rules.
Revised declaration in FORM GST TRAN-1 may be submitted up to 31 October 2017 under rule 120A of the Bihar Goods and Services Tax Rules, 2017. The extension is exercised by the Commissioner on the Council's recommendations under the enabling authority of section 168 of the Bihar Goods and Services Tax Act, 2017.

Extension of filing deadline for FORM GST TRAN-1 under rule-based authority allows additional time for transitional declarations.
The state tax administration authorised an extension of the time for submission of the declaration in FORM GST TRAN-1, exercising powers under the relevant rule and Act, and communicating an administrative adjustment to the prescribed filing deadline for transitional declarations required under the Haryana Goods and Services Tax Rules.

Extension of time for submitting FORM GST TRAN-1 permitted under applicable rule and Act, enabling late transitional filing.
Extension of time is granted for submission of declarations in FORM GST TRAN-1 under rule 117 of the Haryana GST Rules, 2017 read with section 168 of the Haryana GST Act, 2017. On the recommendations of the Council the filing period is extended to 31 October 2017 by order of the Excise and Taxation Commissioner cum Commissioner of State Tax, Haryana, to permit completion of transitional input tax credit reporting within the extended deadline.

Information Technology Enabled Services clarifications distinguish own-account supply from intermediary facilitation and export of services eligibility.
Clarification is issued on the GST treatment of Information Technology Enabled Services supplied to recipients outside India, especially whether such supplies amount to intermediary services or exports of services. A supplier of ITeS or back-end services rendered on its own account is not an intermediary merely because the services are provided to, or for, a foreign client or its consumers. However, where the supplier only arranges or facilitates supplies between a foreign client and its consumers, it is an intermediary. Mixed cases depend on the facts and the principal supply. A non-intermediary supplier may avail export of services treatment if the statutory conditions are met.

Extension of time for FORM GST TRAN-1 filing under rule 117; submission period extended by official order.
The order extends the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Services Tax Rules, 2017, invoking rule 117 read with the State Act and acting on the Council's recommendation to modify the statutory filing timeline and provide an official extension of the submission period.

Works contract assessments require time bound scrutiny and statutory document submission to prevent time bar and protect revenue.
The circular mandates time bound scrutiny and completion of Works Contracts assessments under the KVAT Act, requiring assessing authorities to obtain and file specified statutory forms and financial statements (including Forms 13/13A, 20E/20F/20H, audited accounts, returns, agreements and proof of TDS), to verify compounding eligibility, exemptions, CST/imports, contract values, unaccounted transactions, and IPT claims using KVATIS and supporting records, and to prioritise cases within limitation periods while ensuring supervisory oversight, reporting and peer review uploads.

Extension of time for Form GST TRAN-1 filing - deadline extended to permit transitional declarations within the revised timeframe.
The Commissioner of State Tax, exercising powers under rule 117 and on the Council's recommendation, extended the deadline for submitting the transitional declaration in Form GST TRAN-1 to 31st October, 2017, thereby permitting filings under the transitional mechanism within the revised timeframe.

Extension of time-limit for Form GST TRAN-1 under transitional provisions allowing additional time to submit declarations.
The Commissioner of State Tax, exercising powers under the Puducherry GST rules and on the Council's recommendation, has extended the period for submitting the declaration in Form GST TRAN-1 to provide additional time for taxpayers to file transitional declarations and migrate input tax credits to the GST regime.

Extension of filing period for Form GST TRAN-1: deadline extended under rule 120A to end of October.
The Commissioner of State Tax, exercising powers under rule 120A of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Tax Act, 2017, on the recommendations of the Council, extends the period for submitting the declaration in Form GST TRAN-1 till 31st October, 2017.

Extension of time for FORM GST TRAN-1 filing announced, setting a revised administrative deadline for transitional declarations.
The Commissioner of State Tax, Puducherry, under rule 120A read with the Act and on the Council's recommendation, extended the period for submitting the transitional declaration in FORM GST TRAN-1 until 31st October, 2017, providing an administrative deadline extension to facilitate compliance with transitional GST filing requirements.

FORM GST TRAN-1 filing deadline was extended for transitional tax declarations under the Chhattisgarh goods and services tax framework.
FORM GST TRAN-1 filing period under rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 was extended until 31 October 2017. The extension was issued under rule 117 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, pursuant to the Council's recommendations.

Extension of filing period for FORM GST TRAN 1 permits late submissions until a specified extended deadline under governing rules.
The Commissioner of State Tax, invoking rule 117 of the Uttarakhand GST Rules read with section 168 of the Act, orders an extension of the period for submitting declarations in FORM GST TRAN-1, permitting late submissions to the newly specified deadline as an administrative measure to facilitate taxpayer compliance.

Tax Deduction at Source under GST requires government deductors to register, file monthly returns and remit deducted tax timely.
Government Drawing & Disbursing Officers must deduct TDS under GST where contract value exceeds the threshold, register under GST using Form REG-07 with a working TAN and digital signature, file monthly GSTR-7 returns by the 10th of the succeeding month and issue GSTR-7A certificates within five days of crediting TDS. Deducted amounts must be collected in a dedicated zero-balance account, routed via Treasury/PAO and State Bank systems for electronic remittance and challan generation; failures attract recovery, interest and penalties recoverable from defaulting officers.

Extension of time for filing transitional GST declarations extends deadline under West Bengal GST rules.
Extension of time is granted for submission of the transitional declaration in Form GST TRAN-1 under the West Bengal GST framework, with the Commissioner, on the Council's recommendation, extending the statutory filing period and thereby permitting late submission until the newly prescribed deadline.

Composition levy stock intimation deadline extended; FORM GST CMP-03 filing permitted until 31 January 2018.
The time-limit for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03 is extended until 31st January, 2018 under sub rule (4) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Tax Act, 2017; this order supersedes Order No. 05/2017-Puducherry-GST.

Extension of time for FORM GST TRAN-1 submission: deadline extended under rule 117 for claiming transitional credits.
The Central Board of Excise and Customs, exercising powers under rule 117, extended the period for filing the declaration in FORM GST TRAN-1 on the Council's recommendation and set a new final deadline for submission for taxpayers to claim transitional credits.