C Form eligibility requires active CST registration for inter state purchase of specified non GST goods after GST migration.
C Form eligibility for inter state purchase of non GST goods requires active registration under the CST regime; dealers no longer registrable after GST migration (including contractors, manufacturers of non specified goods, electricity, mining and telecom operators) cannot procure such goods against Form C or claim the concessional CST rate. New registration is available only to dealers still liable for inter state tax on the specified categories of goods or those liable under OVAT; the Government clarification limiting "goods" to the six defined categories does not eliminate the registration requirement.

Agricultural produce exemption under GST excludes processed commodities; stock transfers and government insurance follow distinct tax and credit rules.
GST exemption for handling and warehousing is confined to agricultural produce that remains unprocessed or undergoes only cultivator-level processing without alteration of essential characteristics. Processed tea, coffee, split pulses, jaggery, spices, dry fruits and cashew nuts are excluded. Inter-State stock transfers of aircraft engines and parts between distinct persons are taxable, with input tax credit available for tax discharge on such transfers. Specified insurance services funded wholly by government, and government-provided general insurance to individuals, are exempt.

Extension of time limit for FORM GST TRAN-1 filings allows additional time for taxpayers to submit transitional declaration.
An administrative order extends the period for submission of the declaration in FORM GST TRAN-1 under the Assam Goods and Services Tax Rules, 2017, superseding the prior deadline-setting order and preserving actions completed or omitted before the supersession; the Commissioner, on Council recommendation, authorises additional time for taxpayers to file the transitional declaration under the State GST procedural framework.

Extension of time for filing FORM GST TRAN-1 under applicable GST rule; administrative order sets a new compliance deadline.
The Commissioner, invoking the provision under the Nagaland GST rules and Act and on the Council's recommendation, extended the period for submitting FORM GST TRAN-1, superseding the prior order while preserving actions done or omitted before supersession, and set a new final submission date as an administrative directive for compliance.

Extension of time for filing FORM GST TRAN-1: filing window extended, superseding earlier order and preserving prior actions.
The Commissioner of State Taxes, Nagaland, by order under rule 117 of the Nagaland Goods and Services Tax Rules, 2017 read with section 168 of the Nagaland Goods and Services Tax Act, 2017, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st December, 2017 and supersedes Order No. 11/2017-GST dated 31st October, 2017, except as to actions or omissions before such supersession.

Extension of time for submitting Form GST TRAN-1 granted, allowing taxpayers additional period to file transitional declarations.
The Commissioner of State Tax, exercising powers under the Assam GST Rules, has extended the period for submitting the declaration in FORM GST TRAN-1 and has superseded the earlier order on that subject, while preserving effects of actions taken or omissions made under the earlier order; the order thus grants an administrative extension to enable taxpayers to complete transitional GST filing compliance.

Extension of FORM GST TRAN-1 filing deadline allows additional time for submission under rule 120A.
The Commissioner extends the time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A read with section 168 of the Maharashtra Goods and Services Tax Act, on Council recommendations, and supersedes the earlier Order No. 08/2017-MGST while saving things done or omitted before supersession.

Extension of Time for Form GST TRAN-1: submission period extended until December, superseding prior order.
The Commissioner of State Tax extended the filing deadline for the declaration in FORM GST TRAN-1 under the Goods and Services Tax Rules, invoking the rule-based extension power read with the pertinent statutory provision, and superseded the earlier order on the matter while preserving prior actions or omissions; the submission period is extended into December 2017.

Extension of declaration deadline for FORM GST TRAN-1 under rule permitting late submission after prior order.
An order extends the time limit for submitting the declaration in FORM GST TRAN-1, issued under the relevant rule and Act, and supersedes the prior order of 28th October, 2017 except as respects actions already taken, establishing a new final date for filing the FORM GST TRAN-1 to facilitate compliance with GST transitional reporting requirements.

Extension of time for FORM GST TRAN-1 submission granted, moving the filing deadline under Sikkim GST transitional provisions.
The Finance Department, invoking powers under the Sikkim GST Rules and Act, extends the period for submitting FORM GST TRAN-1 and supersedes Order No. 08/2017 GST of 28 October 2017 insofar as it relates to the filing period, while preserving prior actions or omissions; a new final deadline for TRAN-1 submission is prescribed by the Secretary, Commercial Taxes Division.

Extension of time for GST TRAN-1 filing - order extends the filing deadline under rule provisions for transitional declaration.
Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 of the Maharashtra Goods and Services Tax Rules, 2017 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017; the order supersedes Order No. 07/2017-MGST but preserves prior acts and omissions, and fixes a revised final date for filing the FORM GST TRAN-1 declaration as an administratively authorized extension of the filing deadline for transitional declarations.

Extension of time limit for filing FORM GST TRAN-1 granted until year-end under rule 117 and enabling Act.
The time for submitting the declaration in FORM GST TRAN-1 is extended to 31st December, 2017 under the Sikkim Goods and Services Tax Rules, 2017 read with the Sikkim Goods and Services Tax Act, 2017; the order, issued on Council recommendations, supersedes Order No. 07/2017-GST dated 28th October, 2017 except as to prior actions or omissions.

Extension of time limit for FORM GST TRAN-1 submission: deadline extended permitting late TRAN-1 filings under GST rules.
The Commissioner of State Tax, Gujarat, under rule 117 of the Gujarat GST Rules read with the Gujarat GST Act, extended the period for submitting the declaration in FORM GST TRAN-1 to 27 December 2017, issued on the recommendation of the Council and superseding Order No. 07/2017-GST dated 31 October 2017 except as to acts done or omitted before such suppression.

Extension of filing deadline for FORM GST TRAN 1 permits late submission under applicable rule following Council recommendation.
The Commissioner of State Tax, invoking rule 117 read with section 168, has extended the deadline for submission of the declaration in FORM GST TRAN-1 on the Council's recommendation, superseding the earlier circular while preserving actions or omissions made before the supersession; the order permits a one-time procedural extension of the filing period for transitional declarations under the GST transitional framework.

Composition scheme eligibility preserved where exempt services and interest income are excluded from aggregate turnover calculation.
Clarifies that suppliers of goods and/or services under clause (b) of paragraph 6 of Schedule II who also supply exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, remain eligible for the composition scheme if other conditions are met; and that the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

GST portal challan generation streamlines penalty deposit for registered and unregistered persons under mobile squad action.
Challan generation and penalty deposit under section 129 for mobile squad action are to be handled through the GST portal, with different procedures depending on whether the depositor is registered or unregistered. Registered persons may deposit through the portal after challan generation, while unregistered persons are to use the GSTN portal and a nominated assessing officer in each division. Officers may generate challans through the Payments option and Create Challan facility by entering GSTIN or Temporary ID and completing the relevant tax liability fields.

Extension of time for FORM GST TRAN-1 filing prolongs the GST transitional compliance deadline under state rules.
Extension of the time limit for submission of FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Services Tax Rules, 2017 extends the statutory compliance timeline for furnishing transitional declarations; the order invokes the rule-making power read with the enabling provision in the Act and supersedes an earlier office order to the extent inconsistent, preserving prior completed actions.

Extension of time for Form GST TRAN-1 filings; supersedes prior order and clarifies the filing period for transitional declarations.
Extension of the statutory time limit is granted for submission of the transitional declaration in Form GST TRAN-1 under the Jharkhand GST Rules by exercise of powers under the GST Act; the order extends the filing window, expressly supersedes the prior administrative order, and preserves actions or omissions completed before such supersession.

GST registration requirement for suppliers to government bars supplies without GSTIN and mandates rejection of non-compliant proposals.
Supplies of goods, services or works contracts to Government Departments at or above the specified value threshold must be made only by suppliers possessing a valid GSTIN; proposals lacking the required GSTIN will be summarily rejected by the Finance Department when considering release of Drawal Authorities.

Due date extension for GSTR filings alters generation windows for GSTR 2A and GSTR 1A and recipient action periods.
Due date extensions for FORM GSTR-1 and FORM GSTR-2 for July 2017 extend the generation windows for FORM GSTR-2A and FORM GSTR-1A. FORM GSTR-2A is available from 11 October 2017 as a read-only electronic record of supplier invoices for recipients, who must verify and act on those details before furnishing FORM GSTR-2 by 30 November 2017. Modifications by recipients in FORM GSTR-2 are communicated to suppliers via FORM GSTR-1A, which for July 2017 will be made available from 1 December to 6 December 2017 for supplier action.