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.

Anti-dumping duty exclusion for colour-coated aluminium foil clarified; customs assessment must reflect coating-based carve-out.
Colour-coated aluminium foil with polyester (PE) or PVDF coating falling under Customs Tariff Heading 7607 is excluded from the scope of the definitive anti dumping duty on aluminium foil from China PR; customs authorities must assess imports of such foil taking into account this exclusion.

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.

IGST exemption on inter state movement: no IGST where movement isn't for further supply; repairs remain taxable.
Inter state movement of rigs, tools and spares and other goods on wheels is to be treated neither as a supply of goods nor a supply of service for IGST purposes where the movement is not for further supply of the same goods; the treatment in circular 1/1/2017 IGST applies mutatis mutandis. Applicable CGST/SGST/IGST remains leviable on repairs and maintenance of such goods.

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.

GST nil rate on terracotta idols affirmed; terracotta treated as clay so idols eligible for nil-rated supply.
The circular states that terracotta idols are eligible for a nil rate of GST because terracotta is a clay-based material and thus falls within the clay-idol nil-rated entry; it also notes that repairs and maintenance to such goods may be taxable and requests that implementation difficulties be reported to the Board.

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.

Delivery challan for approval-based movement allows invoicing on acceptance; inter-state delivery attracts integrated tax.
Suppliers carrying goods for supply on approval may transport them within or outside the State on a delivery challan (and e-way bill where applicable), issuing the tax invoice upon delivery if the supply is accepted; carriers should carry invoice books to enable issuance. Supplies made in a State different from the supplier's State of registration are to be treated as inter-state supplies attracting integrated tax. This clarification applies to all goods in comparable approval-based supply situations.

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.

Government e Marketplace registration required for suppliers to enable mandatory government procurement through the GeM portal.
Vendors, service providers and government suppliers must register on the Government e Marketplace (GeM) portal to enable supply of common-use goods and services, as government purchases are mandated to be made through GeM following the insertion of Rule No. 149 in the General Financial Rules, 2017; suppliers should report any difficulties encountered in registration or use to the Commissionerate.

Classification of cut fabric pieces treated as fabric under GST; cutting and packing does not alter tax treatment.
Cut pieces of fabric sold in unstitched form retain their character as fabric and remain classifiable under the textile headings; mere cutting and packing into different lengths does not change their legal character or tax classification. Such pieces should receive the GST treatment applicable to fabric, including the non-refundability of unutilized input tax credit, and implementation issues should be reported to the local GST Commissionerate.

Customs valuation now includes transport costs; declare freight, loading and handling or system applies default percentage.
The amendment to Rule 10(2) makes transport, loading, unloading and handling costs part of the value of imported goods, and provides that where such costs are not ascertainable a default percentage of the free on board value will be applied. ICES will automatically apply that default percentage if freight, loading, unloading and handling charges are not declared individually; importers and customs brokers must declare those amounts or enter '0' for nil charges to avoid automatic valuation adjustments and potential action under the Customs Act.

Relief in Average Export Obligation for sectors with over 5% export decline, requiring EPCG EO re fixation and endorsement.
Relief under Para 5.19 HBP FTP 2015 20 permits re fixation of the Annual Average Export Obligation where a sector or product group shows a >5% export decline (2016 17 v. 2015 16); Regional Authorities must re fix EO for affected EPCG Authorisations, endorse reductions in licence files and amendment sheets, and consider Para 5.19 and earlier policy circulars before issuing demand notices, with the requirement included in the EODC check sheet.

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.

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.