Extension of time to file Form GST TRAN-1 under rule 117; submission period extended to a new statutory deadline.
Extension of time granted for submission of FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and Services Tax Rules, 2017: the Commissioner, on Council recommendations and under the State GST Act, has extended the period for filing the TRAN-1 declaration, superseding the earlier order except as to things already done or omitted, and sets a new final date for submission.

Furnishing of GSTR-3B returns required; payment must be discharged from electronic ledgers by the due date.
Mandates electronic filing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fee or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing, subject to section 49 of the Act.

Mismatch in reported income prompts comparison with Form 16/16A/26AS, limited to cases where gross figures are comparable.
Only information contained in Form 26AS, Form 16A and Form 16 shall be considered for adjustment comparisons; where ITR reporting (net figures, presumptive disclosures, consolidated P&L items, or multi year payment records) prevents reliable gross level matching with those Forms, the matching provision shall not be invoked. Exceptions permit adjustment intimations when receipts are wholly omitted or when presumptive income under a single section shows gross receipts lower than amounts in the three Forms; salary and house property reported on a gross basis in appropriate ITRs remain comparable.

Hybrid Security reporting requirement introduced for FPI investments, mandating daily and AUC disclosure across debt, equity and hybrid.
Creation of a third reporting category Hybrid Security to capture FPI investments in REITs and InvITs and reflect them in daily FPI net investment data and monthly/fortnightly AUC reports. Depositories must implement systems for daily custodian reporting and publish AUC by debt, equity and hybrid categories; the directive is effective immediately under the regulator's statutory powers.

Notice under section 142(1) for demonetisation-period substantial cash deposits: issue via ITBA and postal service with evidence retention.
A list of non-filers who deposited substantial cash during the demonetisation period is being provided to jurisdictional authorities in the AIMS module of ITBA; Assessing Officers must mark exempt government entities as "no return required," generate notices under the Income-tax Act through ITBA, serve notices electronically and by post while preserving evidence, and where service fails use personal service, local enquiries or affixture with system capture; all service dates must be recorded in ITBA and the process completed by 31 December 2017.

Computerised bill upload under GST enables prompt verification of collected invoices and next-day updating of uploaded details.
Mobile unit officers under the GST administration must use the computerised bill-uploading module for prompt transmission of collected bill details to assessing officers. The module requires entry of invoice particulars in separate Excel sheets for Tax Invoice, Bill of Supply, Purchase Invoice, and Challan, followed by creation and upload of zip files through the departmental website. Uploaded data is processed through the server and becomes available to the concerned tax assessment officer, with offline upload required by the next day and corrections permitted up to the next day.

Extension of time for FORM GST TRAN-1 submission granted, permitting later filing under Goa GST rules.
Extension of the period for filing the declaration in Form GST TRAN-1 under the Goa Goods and Services Tax Rules is authorized by invoking Rule 120A read with Section 168, superseding an earlier order while preserving prior actions, and specifying a revised deadline for submission as an administrative order of the Commissioner of State Tax.

Extension of Time Limit: filing deadline for Form GST TRAN-1 under Rule 117 extended until late December.
The Commissioner of State Tax, exercising powers under Rule 117 of the Goa Goods and Services Tax Rules read with the Goa GST Act and on Council recommendations, supersedes the earlier order and extends the period for submitting the declaration in FORM GST TRAN-1 to 27th December 2017, while preserving acts done or omitted prior to the supersession.

Extension of Time for FORM GST TRAN-1 submission extended to end of December under GST procedural rules
The State tax authority extended the time limit for submission of the revised FORM GST TRAN-1 declaration, exercising powers under the relevant rule and statutory provision, and superseded the earlier departmental order while saving actions or omissions done before such supersession.

Extension of filing deadline for FORM GST TRAN-1 granted, extending submission period and superseding prior order.
Extension of the time limit for filing the GST transitional declaration in FORM GST TRAN-1 is granted until 31st December, 2017 under rule 117 read with section 168 of the West Bengal GST Act, 2017; this order supersedes Order No. 15/WBGST/PRO/17-18 dated 28th October, 2017 except as to acts or omissions before such supersession.

Zero-rated supplies refunds require manual filing and processing with prescribed forms, registers, and timelines until portal activation.
Manual filing and processing are required for refunds relating to zero-rated supplies until the common portal refund module is available. Claimants must file prescribed refund forms, submit printed copies with supporting documents to the jurisdictional proper officer, and, where unutilized input tax credit is claimed, generate a proof of debit from the electronic credit ledger to accompany the manual submission. Jurisdictional officers must record all steps in refund registers, follow timelines for acknowledgment, provisional sanction and final disposal, and re-credit rejected amounts to the electronic credit ledger using prescribed orders.

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.

GST applicability on processed agricultural products clarified; exemption confined to unprocessed produce, with ITC rules for inter-state transfers.
Clarifies GST scope and input tax credit for specified services: only unprocessed primary agricultural produce qualifies for the nil-rate exemption on loading, packing, storage and warehousing; processed products fall outside the exemption and attract GST. Inter-state stock transfers between distinct persons attract GST and input tax credit on aircraft engines, parts and accessories may be used to discharge GST on such transfers. General insurance where the total premium is paid by government, and government-provided insurance services 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.