Composition levy filing extension allows provisionally registered taxpayers additional time to submit FORM GST CMP-01.
The Commissioner of State Tax, Assam, exercising powers under sub rule (1) of rule 3 of the Assam Goods and Services Tax Rules, 2017, extends the period for filing intimation in FORM GST CMP-01 until the date specified in the order for persons granted provisional registration under the provisional registration provision of rule 24 who opt to pay tax under the composition scheme.

Extension of time for composition levy intimation: filing deadline under NGST Rules extended to 16 August.
Extension of time for filing intimation for composition levy: the period for submitting the intimation in FORM GST CMP-01 under sub-rule (1) of rule 3 of the Nagaland GST Rules, 2017 is extended until 16th August, 2017, by order issued under section 168 of the Nagaland GST Act, 2017.

Composition levy intimation period extended: filing in FORM GST CMP-01 permitted through August under statutory power.
An administrative order extends the time for filing the intimation for composition levy in FORM GST CMP-01 required by sub rule (1) of rule 3 of the Madhya Pradesh GST Rules, enabling eligible taxpayers to submit the prescribed form within the extended period under the statutory power conferred by the Act.

Extension of time for composition scheme intimation: filing deadline for FORM GST CMP-01 under rule 3 has been extended.
The Commissioner of State Tax, Rajasthan issued an order exercising statutory authority to extend the period for filing the intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Rajasthan GST Rules, 2017, thereby revising the filing deadline for taxpayers required to notify their option for the composition levy in the prescribed form.

Letter of Undertaking for zero-rated exports allows export without integrated tax subject to eligibility, bond and guarantee conditions.
Exporters may export zero-rated supplies without payment of integrated tax by furnishing a Bond or a Letter of Undertaking (LUT) in Form GST RFD-11 under rule 96A; LUT eligibility is limited to status holders or exporters meeting minimum foreign inward remittance criteria and without specified prosecutions. LUTs are valid twelve months and must be furnished in duplicate; others must provide a running bond covering estimated tax liability, with bank guarantees required or waived at the Commissioner's discretion, and manual submission permitted until the online module is available.

Tax Deduction at Source applies to payments for pre-GST works contracts where goods were deemed transferred before GST commencement.
Contracts executed up to 30 June 2017 are treated as involving deemed sale at transfer, possession or incorporation of goods; therefore employers or other notified persons must deduct TDS under the MVAT TDS provisions from amounts payable to contractors for those contracts even when payments are made on or after 1 July 2017.

Composition levy intimation extension: filing in FORM GST CMP-01 allowed until the extended deadline under statutory authority.
An extension under section 168 authorises taxpayers to file the prescribed FORM GST CMP-01 to opt for the composition levy as required by sub rule (1) of the West Bengal GST Rules; the Commissioner of State Tax, West Bengal, has directed that the period for filing such intimation is extended to the new final date specified in the order.

Extension of filing period for composition levy intimation under state GST rules; submit via FORM GST CMP-01 by new deadline.
The Commissioner of State Tax, Gujarat, under section 168 of the Gujarat Goods and Services Tax Act, 2017, has extended the period for filing the intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Gujarat Goods and Services Tax Rules, 2017 to a later specified date.

Export without payment of integrated tax: furnish Bond or Letter of Undertaking before jurisdictional tax authority for acceptance and recordation.
Supply of goods or services for export without payment of integrated tax under rule 96A requires a prior Bond or Letter of Undertaking in FORM GST RFD-11. Until the common portal module is operational, the Bond/LUT may be furnished manually to the jurisdictional Deputy/Assistant Commissioner or before Central or State Tax authority; the jurisdictional office shall accept, record and acknowledge the submission and maintain proper registers. A bank guarantee may be required, with amount to be decided by the Joint Commissioner based on exporter track record.

Registration cancellation notice under Uttar Pradesh VAT law lists cancelled trader TINs and effective cancellation dates.
Registration cancellation information is issued under section 17(11) of the Uttar Pradesh Value Added Tax Act, 2008 read with rule 37-A of the Uttar Pradesh VAT Rules, 2008. The circular communicates that, on the basis of information received from different commercial tax circles, the provincial and central TIN registrations of specified traders have been cancelled by the assessing authorities. It serves as a consolidated notice to departmental officers and sets out the names and addresses of the firms, the nature of goods or business, the TIN numbers, the effective dates of registration, and the dates of cancellation for each listed dealer.

Zero-rated exports under IGST: Bond/LUT acceptance delegated to jurisdictional deputy commissioner, enabling export without IGST payment.
Zero-rated exports may be effected by furnishing a Bond/LUT in FORM GST RFD-11 to supply without payment of IGST and claim refund of unutilized input tax credit; refund applications are filed electronically and deemed filed only after export manifest/report and valid return are furnished. LUT is available to status holders or exporters meeting specified foreign inward remittance criteria and is valid for 12 months; others must furnish a running bond on stamp paper covering self-assessed tax liability. Acceptance of Bond/LUT is delegated to the jurisdictional Deputy Excise and Taxation Commissioner and manual RFD-11 is allowed until the portal module is available.

GST migration data submission deadline governs updated PAN records and provisional ID creation for registered traders.
Timely transmission of updated PAN data was required for GST migration and provisional ID generation for registered traders in Uttar Pradesh. The assessing officers were directed to compile and send, in the prescribed Excel format and by the specified e-mail address, particulars of traders whose Provisional ID and password had been allotted on an incorrect PAN, as well as traders who had not received any Provisional ID because the PAN was not correct. No further data was to be accepted after the stated deadline for Provisional ID creation.

Letter of Undertaking for zero-rated exports secures tax exemption conditional on timely export and payment obligations if conditions fail.
Clarifies that exporters opting to make zero-rated supplies without payment of integrated tax must furnish FORM GST RFD-11 (bond or Letter of Undertaking) prior to export, remain bound to pay tax with interest if export conditions are unmet, and that eligibility for LUT, bond requirements, bank guarantee conditions, validity periods, manual submission procedures until the portal is available, and continuous review of bond sufficiency are governed by rule 96A and related GST provisions.

Nagaland GST Rules issuance: State notified rules, amendments and notifications to implement GST and guide transitional rollout.
Issuance of the Nagaland GST Rules 2017 and a sequence of amendment rules, notifications and a transitional circular are notified by the Finance Department, each identified by file reference and date, to effectuate State-level administration and implementation of the goods and services tax regime.

Concessional interstate procurement of specified petroleum, gas and alcohol allowed if registration certifies use for resale, manufacture, telecom or power.
Interstate supplies of the six newly defined specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor-may receive concessional tax treatment under Central Sales Tax Sections 8(1) and 8(3)(b) when the purchaser's registration certificate specifies authorised use for resale, sale after manufacture/processing, telecommunication network use, mining, or electricity/power production or distribution; officers are instructed to enforce compliance with these conditions.

Lost or stolen import declaration papers and O.C. stamps are declared invalid under Uttar Pradesh VAT procedure.
Under the powers conferred on the Commissioner, Commercial Tax, Uttar Pradesh, by Rule 56, the Additional Commissioner (Law) declares, with immediate effect, the import declaration papers and O.C. stamps listed in the circular as invalid on account of information received that they were lost, stolen, or destroyed. The notice records the affected traders, their addresses, the number of forms involved, and the series and serial numbers of the declaration papers or stamps covered by the declaration.

TDS on works contracts: pre-July payments governed by KVAT TDS; GST TDS framework presently suspended pending notification.
Payments made after 01-07-2017 for works contracts executed on or before 30-06-2017 remain subject to KVAT TDS: sale under a works contract is a deemed sale and specified government and notified bodies must deduct tax at the KVAT-prescribed rate or an amount equivalent to tax payable as permitted by the prescribed authority. For contracts executed from 01-07-2017, GST envisages TDS by government and notified persons with separate State and Central components, but the TDS provision under GST is presently suspended until formally brought into force.

Delegation of authority for acceptance of export bonds and LUTs to local deputy commissioners reduces exporter compliance burden.
Delegation of authority to accept bonds and Letters of Undertaking (LUT) for exports without payment of integrated tax to the jurisdictional Deputy Excise and Taxation Commissioner is authorized under the State GST Act and rules to reduce hardship and compliance burden on registered exporters by enabling district-level acceptance of bonds/LUTs.

GST registration contact updates require departmental verification and authorized signatory confirmation before portal changes.
Advisory prescribes that SEZ units or business verticals under the same PAN register via the standard New Registration link with distinct mobile numbers and e mail IDs; tax practitioners must avoid simultaneous enrolment windows and clear browser cache to prevent data-mix. It sets a standard operating procedure for changing the authorized signatory's contact details: written request to the nodal officer, departmental verification that contacts belong to the authorized signatory, and forwarding of GSTIN, taxpayer name and new contact details from the department to the specified mailbox for GSTN update.

Composition scheme under GST: eligible small taxpayers pay fixed quarterly percentage of in state turnover and follow simplified filings.
The memorandum explains the composition levy under section 10 and related rules: eligible small taxpayers (turnover below the statutory threshold) may elect composition and pay prescribed percentage rates on in state turnover (manufacturers 2%, restaurants 5%, other suppliers 1%), cannot collect tax from recipients, and are ineligible for input tax credit. It sets out filing and payment obligations (quarterly FORM GSTR-4 and annual FORM GSTR-9A; payment by 18th after quarter), procedures for opting/withdrawal (forms CMP-01/CMP-02/CMP-04), transitional ITC adjustments (ITC-01/ITC-03), and migration steps for previously registered dealers to obtain GST registration via REG-26/REG-06.