Classification of cut fabric pieces remains fabric, attracting fabric GST rate and no refund of unutilized input tax credit.
Mere cutting and packing of fabrics into pieces from bundles does not alter their character; such cut pieces remain classifiable as fabric, attract the applicable fabric GST rate, and do not qualify for refund of unutilized input tax credit.

GST practitioner enrolment authority set as Assistant/Deputy Commissioner at applicant's declared address; applicants may choose Centre or State.
The Assistant Commissioner or Deputy Commissioner having jurisdiction over the place declared as the applicant's address in FORM GST PCT-1 is the officer authorised to approve or reject GST Practitioner enrolment applications; applicants may elect Centre or State as the enrolling authority by specifying that choice in item 1 of Part B of the form.

Sample testing to accredited outside laboratories authorised, with specified sampling procedures and warehousing option for delays.
Customs formations may forward samples of specified goods to identified external or empanelled accredited laboratories when Revenue Laboratories cannot test them; they must follow the receiving laboratory's sampling technique, publish sampling requirements, coordinate for expedited (preferably online) test reports, and for live consignments send samples immediately. If laboratory reporting exceeds three days, the importer must be offered warehousing under Section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw the sample.

Manual processing of zero-rated refund claims provides procedures and timelines for filing, provisional and final sanction.
Manual processing of refund claims for zero-rated supplies is required until the portal module is available: export refunds via shipping bill are deemed applications upon filing export manifest and valid FORM GSTR-3/GSTR-3B; other refunds (including refunds to SEZs and unutilized ITC) require FORM GST RFD-01A printouts and supporting documents, with ARN proof of debit where ITC refund is claimed. Jurisdictional officers must record entries in refund registers, issue acknowledgements within 15 days, consider provisional refunds within seven days, and issue final orders within sixty days, with rejected amounts re credited to the electronic credit ledger by FORM GST PMT-03.

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.

SEZ formal approval and co-developer approvals extended and conditioned to ensure operational progress and limited lease terms.
The Board approved multiple time-limited extensions of formal approvals and Letters of Permission for developers and units, directed Development Commissioners to monitor operational progress, approved several co-developer statuses for specified areas and authorized operations subject to SEZ Act and Rules and a lease cap of thirty years (renewable), sanctioned one sector-specific SEZ proposal for chemicals and pharmaceuticals, deferred and conditioned certain miscellaneous proposals (including an import permission and area expansion), rejected appeals for lack of evidence or as time-barred, and reiterated the uniform list of default authorized operations.

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.

Securities lending framework revised: updated tenure options, position limits, rollover and corporate action treatments for SLB contracts.
The circular revises the SLB framework to allow Approved Intermediaries to offer contract tenures from short durations up to 12 months; prescribes a tiered position limit regime comprising a market wide limit as a percentage of free float capital, a per clearing member (and institutional investor) cap tied to that market wide limit, and a lower client level cap; prescribes dividend, stock split and other corporate action treatments including foreclosure on ex date for certain events; and formalizes rollovers allowing multiple extensions subject to an overall 12 month cap and prohibiting netting between borrowed and lent positions.

Extension of time limit for filing FORM GST TRAN-1 granted, submission deadline extended to 27 December under rule 117.
The period for filing the declaration in FORM GST TRAN-1 is extended, superseding the earlier order dated 28 October 2017, and setting a new final submission deadline of 27th December 2017, while preserving actions done or omitted before the supersession under the Haryana GST rules and statute.

Extension of time limit for Form GST TRAN-1 submission secures an administrative filing deadline extension under rule 120A.
An order extends the filing deadline for declarations in Form GST TRAN-1 under rule 120A of the Haryana GST Rules, 2017, invoking the Act's enabling authority; it supersedes Order No. 2511/ST-II dated 28 October 2017 except for matters already done under that order, and is issued by the Excise and Taxation Commissioner-cum-Commissioner of State Tax, Haryana.

Extension of time-limit for FORM GST TRAN-1 permits filing under rule 120A following Council recommendation.
Extension of time-limit for submission of FORM GST TRAN-1 under rule 120A is authorised on Council recommendation and under section 168 of the Puducherry GST Act, superseding the earlier order except as to actions already taken, and identifying an extended final date for filing the prescribed transitional declaration.

Extension of FORM GST TRAN-1 filing deadline under applicable rule prolongs submission period for affected taxpayers.
Extension of the time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017 extends the statutory filing period for eligible taxpayers, superseding the earlier administrative instruction and setting a new final date for submission.

Agency commission claims for GST receipts must be submitted to the designated regional office only under revised certification procedure.
Claims for agency commission relating to GST receipt transactions must be submitted to a single designated Reserve Bank regional office for settlement; the amendment revises paragraph 15 to distinguish GST receipts from other Central and State government transaction submission routes. Submission must use the prescribed claim formats and include a separate set of certificates signed by branch officials and Chartered Accountants as specified in Annex-2, in addition to the usual ED/CGM certificate regarding pension arrears.

Delegation of GST audit powers: Superintendent and Inspector of State Tax assigned audit authority within specified territorial jurisdiction.
The order delegates audit authority under the State Goods and Services Tax framework to classes of officers in the Audit Cell: the Superintendent of State Tax, Audit Cell, is authorized to exercise audit powers for the State within specified territorial limits, and the Inspector of State Tax, Audit Cell, is assigned to assist the Superintendent. The instrument records the headquarters for administration and specifies an effective commencement date for these assignments.

Delegation of enforcement powers under SGST Act: superintendents and inspectors authorised to exercise specified section powers in designated districts.
The Chief Commissioner delegates specified enforcement powers under the State GST framework to named Superintendents and their Inspectors for four Enforcement Wings, authorising each Superintendent to exercise enumerated statutory powers within listed districts and headquarters, and authorising Inspectors to exercise a defined subset of those powers and to assist the Superintendent; the delegations take effect from the twelfth day of September, 2017.

Extension of FORM GST TRAN-1 filing period under rule 120A; additional time permitted to submit declarations.
Extension of time to submit declarations in FORM GST TRAN-1 is authorized under rule 120A read with section 168 of the Tripura State GST Act. The Chief Commissioner, on the Council's recommendation, supersedes the prior order of 31 October 2017 and extends the filing period, while preserving acts or omissions before the supersession. The order thus modifies the compliance window for TRAN-1 submissions under the State GST rules.

Extension of time for submitting FORM GST TRAN-1: filing deadline extended under rule 117 and section 168.
Extension of the statutory time limit is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 of the Tripura State Goods and Services Tax Rules, 2017, exercising powers under the corresponding State Act. The extension alters the operative deadline for taxpayers required to migrate input tax credit or other transitional claims through that form and expressly supersedes the earlier order on the same subject, except as to actions already taken or omissions effected before supersession.

Delay in giving appeal effect risks interest liability; officers must expedite appeal effect and refund processes to prevent accrual.
The memorandum mandates prompt implementation of appeal effects and consequent refunds to avoid interest liability: Assessing Officers must give appeal effect within two months so refunds can be issued within three months; refund approval proposals and caging actions must be sent within seven days of appeal effect and range heads and principal chiefs must dispose of proposals within seven days, monitor pendency, use ITBA and physical oversight, and escalate delays.