Composition scheme eligibility clarified: exempt services including interest/discount on loans excluded from disqualification and turnover.
Clarifies that supplies of goods or services under Schedule II(b) combined with exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, do not disqualify a person from the composition scheme provided other conditions are satisfied; and that the value of such exempt services is excluded from aggregate turnover when determining composition eligibility.

Meghalaya GST composition scheme clarified: exempt services and interest excluded from aggregate turnover for eligibility.
Clarifies that a supplier of goods/services in paragraph 6(b) who also supplies exempt services, including extending deposits, loans or advances where consideration is interest or discount, is not ineligible 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 eligibility for the composition scheme.

Deemed export supplies to EOUs require prior Form A intimation, endorsed tax invoice proof and monthly Form B digital records.
Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports with refund of tax claimable by supplier or recipient. The recipient must give prior Form A intimation (pre-approved by the Development Commissioner) to the supplier and relevant GST officers; the supplier issues a tax invoice which the recipient endorses and circulates to the supplier and jurisdictional officers-the endorsed invoice being proof of deemed export. Recipient units must maintain digital Form B records with audit trail and submit monthly transaction copies to the jurisdictional GST officer by the 10th.

Detention and release of goods under GST are governed by prescribed tax, penalty, and security conditions.
Section 129 of the Uttar Pradesh GST Act authorises detention or seizure of goods, related documents and vehicles when goods are transported in contravention of the Act or the rules. The circular prescribes the manner of release of detained goods, distinguishing between taxable goods and exempt goods, and between cases where the owner comes forward to pay the dues and cases where the owner does not. It also directs that goods may be released against payment of the applicable tax and specified penalty, or against furnishing of equivalent security by way of bond and bank guarantee in the prescribed manner.

Transitional GST filing deadline extended for submission of Form GST TRAN-1 under state rules.
The time limit for submitting the declaration in Form GST TRAN-1 under Rule 120A of the Uttar Pradesh GST Rules, 2017 was extended by the Commissioner, acting under the rule read with Section 168 of the Uttar Pradesh GST Act, 2017 and on the recommendations of the Council. The extension allowed taxpayers to file the Form GST TRAN-1 declaration up to 30 November 2017.

TRAN-1 filing deadline extension under GST rules expands the period for transitional credit declarations.
Extension of the time limit for filing the declaration in Form GST TRAN-1 under Rule 117 of the Uttar Pradesh GST Rules, 2017, issued in exercise of powers under the Uttar Pradesh Goods and Services Tax Act, 2017 and on the recommendations of the Council. The order permits submission of the TRAN-1 declaration up to 30 November 2017, thereby enlarging the period available for taxpayers to complete the transitional credit declaration process under the prescribed rule.

GST registration application deadline extended for electronic filing of Form GST REG-26 under Uttar Pradesh tax rules.
The time limit for submitting an application electronically in Form GST REG-26 is extended up to 31 December 2017. The extension is issued by the Commissioner under the Uttar Pradesh Goods and Services Tax Rules, 2017, read with the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council.

Composition tax stock disclosure deadline extended for Form GST CMP-03 submission under the Uttar Pradesh GST framework.
The time limit for furnishing details of stock held on the day preceding the date of opting for composition tax in Form GST CMP-03 is extended. The Commissioner, on the recommendations of the Council, extends the due date for submitting the stock details required from a person choosing to pay tax under the composition scheme, up to 30 November 2017.

Central Subsidy Disbursement Officer authorization: Deputy Commissioner designated to disburse investment and employment generation subsidies under RIPS.
The Deputy Commissioner (Minor Taxes) HQ is authorized as the Central Subsidy Disbursement Officer to administer and disburse Investment Subsidy and Employment Generation Subsidy under the Rajasthan Investment Promotion Scheme 2014, pursuant to delegated powers in clauses 12.1.4 and 12.2.3, establishing the office responsible for processing and effecting subsidy payments.

Authorisation to decide GST practitioner enrollment: designated Joint Commissioner empowered to approve or reject applications.
The Commissioner designates the Joint Commissioner of State Taxes-II, who has jurisdiction over the declared address in FORM GST PCT-2, as the officer authorized to approve or reject Goods and Services Tax practitioner enrollment applications submitted under the statutory GST enrollment framework and associated rules.

Enrolling authority designation: Joint Commissioner empowered to approve or reject GST Practitioner enrolment applications.
The Joint Commissioner with jurisdiction over the address declared in the enrolment application is authorized to approve or reject Goods and Services Tax Practitioner applications filed in FORM GST PCT-1. Applicants may choose either the Centre or the State as the enrolling authority and must indicate that choice in Item 1 of Part B of the form.

GSTR-2A and GSTR-1A availability aligned with extended return filing deadlines, enabling recipient verification and supplier acceptance of modifications.
Generation and availability of FORM GSTR-2A and FORM GSTR-1A were aligned with extended filing deadlines for FORM GSTR-1 and FORM GSTR-2 for July 2017. FORM GSTR-2A, containing supplier-furnished details, was available to recipients from 11 October 2017 for verification, validation, modification or deletion through FORM GSTR-2, due by 30 November 2017. Recipient changes in FORM GSTR-2 were available to suppliers in FORM GSTR-1A from 1 December to 6 December 2017, enabling acceptance or rejection and consequential amendment of FORM GSTR-1.

Deemed export supplies to export-oriented units require prior intimation, endorsed invoices, auditable digital records and compliance with trade conditions.
Deemed export treatment applies to goods supplied by registered persons to EOU, EHTP, STP and BTP units, with refund of tax available to either the supplier or recipient. Recipient units must give prior Form-A intimation to the supplier and both jurisdictional GST officers, endorse tax invoices after receipt, and circulate endorsed copies as proof of supply. They must maintain auditable digital Form-B records of receipt, use, removal and stock, provide monthly transaction data to the jurisdictional GST officer, and comply with applicable Foreign Trade Policy and duty-exemption conditions.

Extension of time for Form GST TRAN-1 submissions granted to permit delayed transitional filings under rule 120A.
Extension of the period for submission of the declaration in Form GST TRAN-1 is ordered by the Commissioner under the Jharkhand GST Rules and the Act, acting on the Council's recommendation; the order supersedes an earlier administrative order and sets a new extended submission period to permit completion of transitional declarations.

Intimation of stock for composition levy: filing period extended for FORM GST CMP-03 under applicable GST rules.
The deadline for furnishing details of stock held immediately before exercising the composition levy option in FORM GST CMP-03 is extended by administrative order under sub rule (4) of rule 3 of the Nagaland GST Rules and section 168 of the Nagaland GST Act, on the recommendation of the Council, and applies to taxpayers opting for the composition scheme who must intimate prescribed stock particulars within the extended period.

Extension of time for FORM GST TRAN-1 submissions; filing deadline for transition declarations extended to allow additional compliance time.
The Commissioner, under the Jharkhand GST Rules and Act and on Council recommendation, has extended the filing period for Form GST TRAN-1, superseding the earlier order and directing departmental implementation of the new deadline for submissions relating to transition declarations.

Extension of time limit for FORM GST REG-26 submission permits electronic filing beyond the original deadline under GST rule.
The Commissioner, exercising powers under clause (b) of sub rule (2) of rule 24 read with section 168 of the Jharkhand GST Act, on the Council's recommendation, extends the period for electronic submission of applications in FORM GST REG-26 until 31st December 2017.

Extension of time for intimation of stock details for composition levy permits filing in FORM GST CMP-03.
Extension of the time limit is ordered for submission of details of stock held on the date preceding the date from which the option to pay tax under composition levy is exercised, to be furnished in FORM GST CMP-03, issued under powers conferred by sub rule (4) of rule 3 of the Jharkhand GST Rules and superseding Order No. 04/2017 GST.

Extension of time for intimation of stock details under composition levy in FORM GST CMP 03 granted to taxpayers.
Extension of the statutory time limit is granted for taxpayers opting for the composition levy to intimate details of stock held on the date preceding the date from which the composition option is exercised, for submission in FORM GST CMP-03; the order, issued under the Bihar GST rules and Act, supersedes the earlier office order and prescribes a definite extended deadline for this procedural filing obligation.

Extension of time for filing FORM GST TRAN-1 granted, allowing additional period to submit revised transitional declarations.
Extension of time is granted for submission of revised declarations in FORM GST TRAN-1 under rule 120A of the Bihar GST Rules, on the Council's recommendation. The Commissioner has extended the period for furnishing the revised TRAN-1 declaration and has superseded the earlier office order, thereby replacing prior filing timelines and providing additional time for taxpayers to submit transitional credit declarations.