Official website creation for the GST commissionerate announced; stakeholders and trade directed to access commissionerate online services.
Creation of an official website for the GST Commissionerate is announced as an administrative communication directing trade, industry, associations and other concerned persons to the GST Jabalpur Commissionerate's online portal as the digital point of contact for commissionerate services and communications.

GST on retained SKO payable by refinery when used for LAB manufacture and on any onward supply.
GST is payable by the refinery on the value of the net quantity of Superior Kerosene Oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB); where the retained SKO is supplied to any other person, the refinery is liable to pay GST on that supply.

Taxability of printing contracts: printing is a service when printer supplies physical inputs; otherwise printing is ancillary to goods.
Taxability of printing contracts depends on the predominant supply: if the printer supplies physical inputs while the purchaser supplies only content, printing is the principal supply and a supply of service; if the predominant element is the tangible printed article supplied to the purchaser, printing is ancillary and the transaction is a supply of goods.

Extension of time for FORM GST TRAN-1 submission: deadline extended under rule 120A and section 168 of GST law.
An administrative order extends the period for submitting the declaration in FORM GST TRAN-1 under the authority of rule 120A read with the statute, on Council recommendation and central government concurrence, setting the new submission deadline as 27th December, 2017.

Extension of time for filing FORM GST TRAN-1 extends deadline and supersedes prior order under rule 117 and section 168.
Extension of the statutory period for submission of the declaration in Form GST TRAN-1 is ordered, permitting late filing until 27 December 2017 under rule 117 and the applicable statutory authority, and superseding the earlier Order No. 18-2017-18/GST dated 12.10.2017 insofar as inconsistent, without affecting prior acts or omissions.

Composition scheme stock intimation deadline extended, allowing late submission in FORM GST CMP-03 under Delhi GST rules.
The order extends the period for furnishing stock intimation required when electing the composition levy, permitting taxpayers to submit details of stock held on the day before they commence the composition scheme in FORM GST CMP-03, under the delegated rule-making powers conferred by the Delhi GST framework.

Division of taxpayer base assigns migrated GST registrants to Centre or State for single-interface administration.
The State Level Committee assigned migrated GST registrants in Andhra Pradesh to either Centre jurisdiction or State jurisdiction to ensure a single administrative interface, published lists identifying assigned taxpayers in annexures, and provided websites and e-mail contacts for taxpayers to verify assignments or report omissions.

Manual filing procedure for GST appeals requires Form APL-01, provisional acknowledgement, and later final registration.
Manual filing procedure prescribed for appeals under Section 107(1) of the Uttar Pradesh Goods and Services Tax Act pending electronic filing facility. Appeals are to be filed in Form APL-01 before the Appellate Authority, with manual signature and verification by the appellant, immediate provisional acknowledgement, and later final acknowledgement in Form APL-02 after submission of a certified copy of the relevant order within seven days. Separate registers are to be maintained, and the remaining procedural requirements under Section 107 and Rules 108, 109 and 109A must also be followed.

Transporter documentary compliance: carry invoice and e waybill where required under GST law or face liability and confiscation.
Transporters and owners of conveyances must carry with consignments a tax invoice, bill of supply or delivery challan and, where the consignment value exceeds the statutory threshold, an e waybill in FORM GST e waybill_1; the e waybill applies to interstate acquisitions/imports by advance e waybill, interstate supplies and intra State supplies, excluding goods exempt under the Act. Transporters accepting goods without required documents are treated as aiding tax evasion and may be liable under the Act, including independent confiscation of the vehicle. Where branded unit containers are treated as excepted, the packer must file an affidavit and mark unit containers to evidence voluntary forfeiture of brand rights.

Corrigendum changes specified deadline in two West Bengal GST orders to an earlier date, published.
Corrigendum from the State Tax Commissioner of West Bengal corrects Orders Nos. 17/WBGST/PRO/17-18 and 18/WBGST/PRO/17-18 (dated 15 November 2017) by substituting the date stated as "31st December, 2017" with "27th December, 2017", effective as set out in the corrigendum dated 23 November 2017.

GSTIN jurisdiction correction procedure issued for wrong registration authority selection and transfer approvals across divisions and zones.
Procedure is prescribed for correcting GSTIN jurisdiction where a trader selected the wrong registration authority and the GSTIN is shown in an incorrect office dashboard. The update jurisdiction facility provided by GSTN is to be used to shift the registration to the correct assessment office. Transfers within a division require approval of the Joint Commissioner (Executive), transfers involving more than one division require approval of the Additional Commissioner Grade-1, and transfers from one zone to another require approval of the concerned Zonal Additional Commissioner.

Composition scheme eligibility clarified: exempt services and interest-based receipts excluded from aggregate turnover determination for composition eligibility.
Supplies of goods or services under clause (b) of paragraph 6 of Schedule II and exempt services consisting of extending deposits, loans or advances where consideration is interest or discount do not make a person ineligible for the composition scheme provided other conditions are met, and the value of such exempt services shall be excluded from the computation of aggregate turnover for determining composition eligibility.

Manual filing of GST zero-rated refund claims now required: form RFD-01A, ARN, ledger debit, and set timelines apply.
Manual filing and processing of refund claims for zero-rated supplies is mandated until the portal module is available. Export refunds via paid IGST use the shipping bill as the application upon filing export manifest/report and valid return. Suppliers claiming refund (including SEZ cases and unutilized ITC) must file FORM GST RFD-01A on the portal to obtain an ARN/debit proof and submit printouts with documentary evidence to the jurisdictional proper officer. Acknowledgement (FORM GST RFD-02) is within 15 days, provisional refund within 7 days, and final order within 60 days; deficiencies, re-credit, and inter-authority communications follow prescribed Forms and registers.

Extension of registration application deadline: electronic submission for FORM GST REG-26 period extended under Delhi GST rules.
The Commissioner, on the Council's recommendation and under the powers conferred by the relevant provisions of the Delhi GST Rules and Act, has extended the period for electronic submission of applications in Form GST REG-26 until 31 December 2017.

GST data migration instructions target non-migrated dealers and require verification, migration, and periodic compliance reporting.
Directions were issued for follow-up on GST data migration in Uttar Pradesh in respect of valid PAN dealers who had obtained provisional IDs but had not migrated to GST. Officers were required to examine the earlier sales record of such dealers, identify whether their turnover was close to the threshold limit, contact and verify them where necessary, and ensure migration into GST. The list of non-migrated dealers was made available on officers' logins, and compliance was to be entered in the prescribed format every Monday in the relevant Employee Information System module.

Inter-state movement of rigs and cranes without further supply is outside supply, while repair services remain taxable.
Inter-state movement of rigs, tools, spares and goods on wheels, including cranes, between distinct persons is neither a supply of goods nor a supply of services when the movement is not for further supply of the same goods. No IGST applies to such movement, including movement for repairs or maintenance. Applicable GGST, CGST or IGST remains leviable on the repairs and maintenance services performed.

GST classification of terracotta idols treats them as clay idols, making them eligible for the nil-rate entry.
Terracotta idols are treated as idols made of clay because terracotta is clay-based material. They are therefore covered by the nil-rate entry applicable to clay idols under the relevant State Tax (Rate) notification. Implementation difficulties may be brought to the notice of the Commissioner of State Tax.

Supply on approval: invoice may be issued on delivery; inter-state movements attract integrated tax under GST.
Goods moved by a registered supplier for supply on approval may be transported on a delivery challan (and e-way bill where applicable), with the tax invoice issued upon delivery when the supply is accepted; the transporter may carry the invoice book to issue the invoice once the supply fructifies. Movements resulting in supply in another State are treated as inter-state supplies and attract integrated tax.

Screening Committee appointment under Chhattisgarh GST Rules identifies State Tax and Central Tax members and committee office.
Screening Committee appointment under Rule 123(2) of the Chhattisgarh Goods and Services Tax Rules, 2017 is constituted pursuant to the applicable State Commercial Taxes Department order. The Committee comprises the Commissioner of State Tax, Chhattisgarh, Raipur, and the Commissioner (Appeals), Central Tax (GST), Raipur. Its office is established at the Office of the Commissioner, Commercial Taxes, Chhattisgarh, Civil Lines, near Raj Bhavan, Raipur.

GSTR-6 return filing extension granted for Input Service Distributors, with later months to be notified separately.
Time limit for furnishing Form GSTR-6 returns by an Input Service Distributor was extended under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017. The due date for the return relating to July 2017 was extended up to 31 December 2017. The extended time limit for August 2017, September 2017, and October 2017 was to be notified subsequently, and the order was later superseded by a later commercial tax order.