Inter-state supply classification clarifies GST treatment of artworks moved for exhibition; tax arises on actual sale.
Artworks transported by an artist for exhibition or sale may be moved on a delivery challan with an e-way bill where applicable and invoiced at the time of actual supply. Inter-State movements of artworks are treated as inter-state supplies attracting integrated tax. Consignment of works to galleries without consideration from the gallery is not a supply; GST is payable only when a buyer selects and the actual supply takes place, at which point the artist must issue the tax invoice.

Advance ruling application procedure permits manual filing while portal module is unavailable, with fees required to be paid online.
Advance Ruling applications may be filed manually in quadruplicate in FORM GST ARA-01 while the portal module is unavailable, provided the prescribed fee is deposited online following portal user-ID generation and OTP procedure; applicants must clearly state the question, attach supporting documents, sign by authorised persons according to entity type, self-attest annexures, and file at the jurisdictional State Authority office. Appeals are to be filed in quadruplicate in specified Forms, with applicants paying the appeal fee online and departmental appeals being fee-exempt.

Composition levy intimation deadline extended under Gujarat GST rules; stock details now required in FORM CMP-03 within revised timeline.
The Commissioner has extended the time limit for furnishing details of stock held on the day preceding the date from which the option for composition levy is exercised, to be submitted in FORM GST CMP-03. The extension, made under the Gujarat GST procedural framework and on Council recommendations, is effective until 31st January, 2018 and supersedes the earlier Order No. 05/2017-GST dated 28th October, 2017.

Maintenance of books for additional business places: principals and auctioneers may keep records at principal office after written intimation.
Principal and auctioneer must declare warehouses storing auction goods as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties are faced they may maintain those books at their principal place of business after intimating the jurisdictional proper officer in writing. Buyers storing purchased auction goods must disclose such warehouses as additional places. The principal or auctioneer maintaining books at the principal place may avail input tax credit subject to other statutory conditions. The Circular applies to supplies of the specified commodities sold only through auction where the auctioneer claims ITC for supplies from the principal before auction.

Supply on approval: invoice issued at actual sale; inter state art transfers attract integrated tax; gallery consignments taxable on sale.
Movement of artworks for approval or exhibition may be effected on a delivery challan (and e way bill where applicable) with the tax invoice issued at the time of actual supply; inter State transfers attract integrated tax. Artworks consigned to galleries without consideration are not supplies until a buyer selects and purchases the work, when GST is payable.

Maintenance of books of accounts: principals and auctioneers may keep records at principal place, with written notification and ITC conditions.
Principals and auctioneers of tea, coffee, rubber and similar goods must declare warehouses as additional places of business and, while required to keep books at each such place, may maintain records for those additional places at their principal place of business if facing difficulties, provided they notify the jurisdictional proper officer in writing; ITC remains available subject to compliance with other statutory provisions and rules.

Manual filing of advance ruling applications allowed; online fee payment required and prescribed forms and signatures must accompany filings.
Manual filing is authorised for advance ruling applications and appeals where the portal module is unavailable; applications must be filed in quadruplicate in FORM GST ARA 01 with the prescribed online fee paid via a temporary portal user ID and the printed challan attached. Signature requirements depend on the applicant's legal status and documents must be self attested; appeals use FORM GST ARA 02 (and FORM GST ARA 03 for officer appeals with no fee) and must be filed at the jurisdictional State Authority or State Appellate Authority.

Supply of artworks on approval: tax invoice due at actual sale; exhibition consignments without consideration are not supplies.
Movement of artworks for exhibition or sale on approval may be effected on a delivery challan (and e way bill where applicable) with the tax invoice issued only at the time of actual sale; transfers to galleries without consideration are not supplies, while inter State transfers for sale constitute inter State supplies attracting integrated tax.

Refund claims for inverted duty structure and deemed exports must be filed manually until the electronic refund portal is available.
Manual filing and processing of refunds is required until the portal module is available for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances. Claims must be made using FORM GST RFD-01A (monthly or quarterly where applicable), accompanied by specified statements (Statement-1, 1A, 5B as relevant), documentary evidence and reciprocal undertakings where required; provisional sanction requires an undertaking to repay with interest if input tax credit conditions are later found unmet. State and Central tax authorities must coordinate via nominated nodal officers, communicate sanction orders within seven working days, and re-credit rejected amounts to the electronic credit ledger until portal forms are available.

Composition levy stock intimation deadline extended for FORM GST CMP-03, altering compliance timeline for composition taxpayers.
The order extends the period 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, to be submitted in FORM GST CMP-03. Exercising powers under the Tamil Nadu Goods and Services Tax Rules and Act, and on the Council's recommendation, this direction supersedes Order No. 05/2017-GST and sets a new final deadline for furnishing the stock intimation to the tax authorities.

Extension of time for intimation of stock details under composition scheme, filing of prescribed form deadline extended.
Extension granted for furnishing intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition scheme is exercised, to be submitted in FORM GST CMP-03 until 31st January, 2018. The extension is issued under sub rule (4) of rule 3 of the Andhra Pradesh GST Rules, 2017 read with section 168 of the Andhra Pradesh GST Act, 2017, on the Council's recommendation and supersedes the earlier order CCW/GST/74/2015-1.

Composition levy stock intimation deadline extended for filing FORM GST CMP-03, easing compliance for taxpayers.
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 January, 2018. The Order is issued under sub-rule (4) of rule 3 of the Tripura SGST Rules, 2017 read with section 168 of the Tripura SGST Act and supersedes the earlier order dated 31st October, 2017.

GST FAQ circulation gives legal significance to consolidated tax clarifications on HSN codes and tax rates.
GST FAQs issued by the Tax Research Unit on HSN codes and tax rates were earlier only clarificatory and not legally binding. The FAQs were therefore consolidated and circulated through a TRU circular, giving the circulated FAQs legal significance. The circular further directs that Hindi and English copies be supplied to departmental officers, trade bodies, advocate organisations and other stakeholders, with wide publicity to be ensured.

Composition levy stock intimation extended: deadline moved to permit filing of FORM GST CMP 03 by the specified date.
The Order extends the period for intimation of details of stock held on the date preceding the date from which the option to pay tax as a composition levy is exercised, requiring such particulars to be furnished in FORM GST CMP-03 and extending the deadline until 31 January 2018; it is issued under sub-rule (4) of rule 3 of the West Bengal GST Rules read with the West Bengal GST Act and supersedes Order No. 13/WBGST/PRO/17-18 dated 28 October 2017.

Extension of time for intimation of stock details in FORM GST CMP-03; compliance deadline extended by state tax authority.
Extension of time is granted for the intimation of details of stock held on the day preceding the date from which the option to pay tax under the composition levy is exercised, to be furnished in FORM GST CMP-03; the order supersedes the earlier departmental order and fixes a new compliance deadline for submission.

Composition levy option: extension for filing stock intimation prior to commencement of composition granted to taxpayers.
Extension granted for the period within which persons opting for the composition levy must intimate details of stock held on the day before the option is exercised, to be submitted in FORM GST CMP-03 under sub-rule (4) of rule 3 read with section 168 of the Bihar Goods and Services Tax framework; the office order supersedes the earlier order and extends the compliance deadline for furnishing the prescribed stock particulars.

Extension of time-limit for intimation of stock details for composition taxpayers; filing in FORM GST CMP-03 permitted beyond original deadline.
Extension of the period for furnishing particulars of stock held immediately before the date from which the option to pay tax under the composition scheme is exercised in FORM GST CMP-03 until 31st January, 2018, under powers of sub rule (4) of rule 3 read with section 168 of the Act, superseding Order No. 05/2017-Puducherry-GST.

Extension of time for composition scheme stock intimation; deadline extended for filing FORM GST CMP 03 under composition provisions.
Extension is granted for furnishing the intimation of details of stock held immediately before the date from which the option to pay tax under the composition levy is exercised, to be submitted in FORM GST CMP-03; the filing period is extended until 31st January, 2018, under sub rule (4) of rule 3 of the Maharashtra GST Rules read with section 168 of the Maharashtra GST Act, superseding Order No. 05/2017 MGST dated 28th October 2017.

Intimation of stock details for composition scheme extended; deadline moved to allow filing in FORM GST CMP-03.
The time limit for furnishing 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. The order is issued under sub rule (4) of rule 3 of the Jharkhand GST Rules, 2017 read with section 168 of the Act and supersedes Order No. 05/2017 GST.

Composition levy stock intimation deadline extended for filing FORM GST CMP-03 under rule 3 and section 168.
The Commissioner extended the period for furnishing details of stock held immediately before the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03, exercising powers under sub rule (4) of rule 3 read with section 168 of the Act and superseding the prior order, thereby setting a new final date for filing the stock intimation.