GSTR-5A return filing extension for OIDAR service providers to non-taxable online recipients.
The due date for furnishing returns in Form GSTR-5A under Rule 64 was extended for OIDAR service providers located outside India supplying to non-taxable online recipients. The extension covered the return periods for July 2017, August 2017, September 2017 and October 2017, with the due date extended up to 15 December 2017.

GSTR-5 return filing deadline extended for non-resident taxable persons for specified months up to the revised due date.
The time limit for furnishing returns in Form GSTR-5 by a non-resident taxable person was extended for July 2017, August 2017, September 2017, September 2017, and October 2017. The extended due date for filing the specified returns was fixed up to 11 December 2017.

GSTR-4 filing deadline extension for composition taxpayers under the Uttar Pradesh GST framework
The filing time limit for GSTR-4 under the Uttar Pradesh GST framework is extended for composition taxpayers for the July to September 2017 quarter. The extension is issued under Section 39(6), read with Section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017, and Rule 62 of the Uttar Pradesh GST Rules, 2017. It concerns the due date for furnishing the quarterly return in Form GSTR-4.

GSTR-1 filing deadline extension applies to registered persons with higher turnover for specified months under GST.
Time limit for furnishing outward supply details in Form GSTR-1 is extended for registered persons whose aggregate turnover in the preceding financial year or current financial year exceeds Rs. 1.5 crore, for specified months from July 2017 to March 2018, with month-wise due dates provided in the order. For the same period, the time limit for furnishing details or returns under section 38(2) and section 39(1) is stated to be subject to subsequent notification.

GSTR-3B filing deadlines and electronic tax payment requirements were specified for monthly returns and extended taxpayers.
GSTR-3B returns for January, February and March 2018 were required to be furnished electronically through the common portal by the respective due dates of 20 February 2018, 20 March 2018 and 20 April 2018. A subsequent proviso extended the filing period for taxpayers who obtained GSTIN under the specified Uttar Pradesh notification, permitting GSTR-3B returns for the period from July 2017 to November 2018 to be filed electronically on or before 31 December 2018.

GST ITC-04 filing time limit extended for job-work goods movements during the July to September 2017 quarter.
Extension of the time limit for furnishing Form GST ITC-04 for goods sent to a job worker, received back from a job worker, or sent from one job worker to another job worker during the July to September 2017 quarter. The Commissioner, under the enabling provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 and Rules, extends the due date for filing the declaration in Form GST ITC-04 up to 31 December 2017 for the specified job-work movements of goods.

Advance-ruling membership and office arrangements establish the administrative framework for GST advance-ruling functions within applicable indirect tax administration.
Chhattisgarh's GST advance-ruling framework identifies the State Tax Joint Commissioner and the CGST and Central Excise Joint Commissioner as members of the Authority for Advance Ruling. The Authority's office is established at the Office of the Commissioner, Commercial Taxes, Civil Lines, near Raj Bhavan, Raipur, defining its membership and administrative location for advance-ruling functions under the GST regime.

GST registration inspection and cancellation procedure for non-functioning traders, with manual notices and restoration process.
Registration of new traders not filing returns is to be checked by inspection of the declared business premises, with particulars entered in the Employee Information System module. If no business is found, or invoices or bills are issued without supply of goods or services, registration may be cancelled through the prescribed notice, reply, cancellation, and restoration procedure. Until portal forms are available, the notices and orders are to be issued manually, scanned, emailed to the dealer, and reported to the headquarters inspection section for action through the IT section.

GSTR-3B return deadlines for Jan-Mar 2018 set; tax payments must be debited from ledgers by the due date.
The Commissioner prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons to discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date specified in the Table.

Change of designation: 'State Tax Officer' replaced by 'Assistant Commissioner' in prior order, effective retrospectively.
The prior administrative order is partially amended by substituting the designation 'State Tax Officer' with 'Assistant Commissioner' for adjudicating authorities; the Commissioner exercises delegated statutory power to effect this change, which is declared to operate retrospectively from the sixteenth day of October, 2017.

Registration authority expansion: Assistant Commissioner added while Assistant State Tax Officer reference removed, altering delegated powers.
Amendment modifies the Commissioner's order for the Central Registration Unit by inserting the Assistant Commissioner after "the Deputy Commissioner" and omitting the words "and the Assistant State Tax Officer," thereby expanding authority to include Assistant Commissioners while removing Assistant State Tax Officers from the authorised roster; the amendment is issued under the Commissioner's power under the GST Ordinance/Act and is deemed effective from 16 October 2017.

Delegation of powers: substitution of 'State Tax Officer' with 'Assistant Commissioner' under West Bengal GST, with retrospective effect.
Amendment modifies the earlier delegation order by substituting the term State Tax Officer with Assistant Commissioner in column (4) of the Table; the substitution is declared to have retrospective effect from a specified earlier date.

Jurisdictional amendment: adds Assistant Commissioner and removes Assistant State Tax Officer, altering officers' charges under state GST.
Partial amendment of the Commissioner's order under powers of sub section (2) of section 4, saved under section 175, inserts "the Assistant Commissioner and" after "the Deputy Commissioner" and omits "and the Assistant State Tax Officer," thereby changing the designated officer titles; the amendment is deemed effective from 16th October 2017.

Officer jurisdiction revised: Assistant Commissioner added and Assistant State Tax Officer removed, altering circle-level GST authority.
Amends circle-level officer jurisdiction by inserting the Assistant Commissioner after references to the Deputy Commissioner and omitting references to the Assistant State Tax Officer, thereby revising the roster of designated officials; issued under the Commissioner's statutory power and made effective from the specified operative date.

Custom milling of paddy remains taxable job work because conversion into rice is not an agricultural production process.
Custom milling of paddy into rice on a job-work basis is a supply of service but is not exempt as an intermediate production process related to cultivation. Milling takes place after harvest, is ordinarily performed by rice millers rather than cultivators, and changes paddy's essential characteristics into rice. GST applies at the concessional rate applicable to job work relating to food and food products, calculated on processing charges rather than the entire value of rice.

Manual filing and processing of refund claims for zero-rated supplies continues until the portal refund module is operational.
Manual filing and processing of refund claims for zero-rated supplies will continue until the portal refund module is available. Exporter shipping bills are deemed refund applications upon filing export manifest and a valid FORM GSTR-3/3B. Suppliers must file FORM GST RFD-01A and submit printed forms with supporting documents to the jurisdictional officer; unutilized input tax credit claims will be debited from the electronic credit ledger with ARN proof. All communications and orders in the FORM GST RFD series shall be issued manually within prescribed timelines, and rejected amounts shall be re-credited by FORM GST PMT-03 and FORM GST RFD-01B.

GST TRAN-1 filing deadline extended under Uttar Pradesh GST Rules, with the earlier order superseded.
Extension of time limit for filing declaration in Form GST TRAN-1 under Rule 120A of the Uttar Pradesh Goods and Services Tax Rules, 2017. The Commissioner, Commercial Tax, Uttar Pradesh, acting under Rule 120A read with section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 and on the recommendation of the Council, superseded the earlier order dated 06 November 2017 and extended the period for submission of the TRAN-1 declaration up to 27 December 2017.

GST TRAN-1 filing deadline extended under the Uttar Pradesh GST Rules for transitional declaration submission.
Extension of the time limit for filing Form GST TRAN-1 under Rule 117 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The Commissioner, acting under Rule 117 read with Section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 and on the recommendation of the Council, superseded the earlier order dated 06 November 2017 and extended the period for submission of the declaration in Form GST TRAN-1 up to 27 December 2017.

Division of taxpayer base assigns Rajasthan GST registrations between central and state authorities, enabling public verification and rectification.
Division of taxpayer base assigns Rajasthan-registered taxpayers district-wise to either the Central Government (Jaipur Zone) or the State Government of Rajasthan to implement a single interface under GST, with separate listings for taxpayers above and below the turnover threshold. Assigned details are published online; taxpayers and stakeholders may verify listings and report discrepancies in name or details for rectification through the prescribed written, telephonic or email channels to Centre or State authorities.

GST compliance drive prioritises registration, return filing, anti-evasion checks, and disposal of pending enforcement cases.
Revenue mobilisation under GST is prioritised through an enforcement and compliance drive focused on increasing registration, securing timely return filing, and preventing tax evasion. Field officers are directed to contact non-filers, visit business premises, update contact details, and record daily compliance information in the employee information system. New registrants and migrated traders are to be identified for verification, including scrutiny of traders receiving substantial goods through e-way bills and assessment of whether tax has been paid in accordance with imports. Anti-evasion measures require daily vehicle checks, inspections, seizure of goods where permissible, and disposal of pending enforcement cases.