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.

Issuer definition expanded to include Indian foreign currency raisers, qualifying foreign issuers, and supranational issuers.
The amended issuer definition in the SEBI (IFSC) Guidelines covers: (i) Indian entities raising capital in foreign currency with requisite FEMA or exchange control approvals; (ii) foreign incorporated entities permitted by their home laws or constitutional documents to issue securities outside their country of incorporation or place of business; and (iii) supranational, multilateral or statutory organizations/institutions/agencies permitted by their constitutions to issue securities.

IGST refund on exports requires matching GSTR 1 and Shipping Bill data and correct EGM and bank validations to proceed.
Refunds of integrated tax on exported goods under Rule 96 depend on accurate matching of Shipping Bill and GSTR 1 data and on administrative filings: amend GSTR 1 where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match Shipping Bills, file Gateway EGM online (and supplementary EGM where required), and validate bank account details with PFMS. For subsequent months exporters must complete Table 6A in GSTR 1 to enable refunds; ICEGATE data can be used for reconciliation.

Bonded Trucking Operations permission allows appointed custodian to transship export/import cargo through specified airlines under customs conditions.
M/S Shreeji Translogistics Limited is appointed as Customs Cargo Service Provider/Custodian to operate Customs Bonded Trucking Operations for road transshipment of export/import cargo from Visakhapatnam to other Customs notified ACCs/ICDs/CFSs through specified gateway airports, for a one year period. Transshipments must use closed body trucks secured for affixing Customs "bottle seals"; the custodian must submit truck registration lists. Operations are governed by applicable Customs law, transshipment and cargo handling regulations, relevant Board circulars, and other instructions.

Health certificate requirement: exporters must use online QR coded certificates from designated veterinary authorities for meat exports; manual certificates banned.
Exports of meat and meat products require sourcing from APEDA registered processing plants and presentation of an electronically issued Health Certificate from the designated State Veterinary Officer via the Meat.Net system bearing a QR Code identifying the processing plant; manually issued Health Certificates are not acceptable.

Actual user condition permits import of maize by qualifying importers paying normal customs duty instead of TRQ duty.
The High Court initially kept Notification No. 93 (RE-2013) removing EXIM Code 1005 from the STE list in abeyance until 17 December 2014. Subsequently the court allowed import of maize by persons satisfying the actual user condition on payment of the prevailing normal customs duty and not the TRQ duty; further issues on duty and import nature remain subject to the writ petition, and imports are governed accordingly until further orders.

Challenging ITSC orders: file writ petitions sparingly and promptly to avoid preclusive subsequent proceedings.
Board guidance permits filing writ petitions against ITSC orders without prior approval but requires advance intimation to Member (Investigation) when challenging orders under 245D(2C). Such writs should be filed sparingly on strong merit, dealt with locally where feasible, and initiated promptly-within ninety days-to avoid ineffectiveness due to subsequent proceedings under 245D(4). An annexure is prescribed to record case particulars and litigation action.

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.

Cancellation of BG/LUT contingent on export verification-selected Advance Licence holders must submit prescribed documents for verification.
Cancellation of bonds or bank guarantees furnished under Advance Licence is contingent on export verification or documentary scrutiny; selected licence holders must furnish documents per Annexure to Public Notice No.11/2011 to the DEEC Monitoring Cell at JNCH by the prescribed deadline to enable verification and consequent cancellation of BG/LUT. The notice categorises cases into those selected for verification, those prescribed by DGFT for verification, and those accepted without verification, and lists the specific Advance Licence holders in each category.

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.

One-time EPCG condonation: RAs may accept late EO and installation submissions on additional fees subject to conditions.
One-time relaxations allow Regional Authorities to condone late requests for block-wise EO extensions and EOP extensions, and to accept delayed installation certificates for EPCG authorizations on payment of an additional composition fee or penalty of Rs.5000 per authorization, subject to documentation (including installation certificate), exclusions for cases under investigation or already rejected, eligibility limited to authorizations issued from a specified cutoff, and receipt of requests by the RA on or before 31 March 2018, with all other FTP and HBP conditions remaining applicable.

Export Obligation extension permitted for legacy advance authorisations subject to composition fees and procedural filing by exporters.
Onetime relief permits clubbing of legacy Advance Licences/Authorisations by filing ANF-4C with the Regional Authority for processing under Handbook of Procedures; clubbing is prohibited where misrepresentation, fraud, EODC/redemption letters, or adjudication orders exist. A onetime extension of Export Obligation periods for specified legacy authorisations is allowed: exports within the initial EO may be regularised without composition fee except in limited categories, while exports beyond the initial term may be regularised on payment of prescribed composition fees calculated on FOB value. All applications must be filed with the RA by the stated deadline and shipping bills must reference the relevant authorisation.

IGST refunds: exporters must correct GSTR1, file required tables and ensure EGM and bank validation to obtain refunds
Refunds of IGST under Rule 96 require matching export documentation: exporters must amend GSTR 1 (use Table 9A) where shipping bill numbers are incorrect, ensure invoice numbers and IGST amounts in GSTR 1 match shipping bills, file Gateway or supplementary EGM online for ICDs and ports so the 'exported out of India' condition is met, and correct bank account details in the EDI system to obtain PFMS validation. For August exports, exporters must populate Table 6A for Zero Rated Supplies to enable refund sanctioning.