Extension of time for Form GST TRAN-1 filing: deadline extended under statutory rule and Act, superseding earlier order.
The Commissioner, under the Nagaland Goods and Services Tax Rules read with the Nagaland GST Act, extends the period for submitting the declaration in Form GST TRAN-1, acting on the recommendations of the Council and superseding Order No. 05/2017-GST.

Extension of filing deadline for FORM GST TRAN-1 granted, submission period extended by state tax authority.
An administrative order extending the period for submission of FORM GST TRAN-1 under rule 117 of the Nagaland GST Rules, 2017, issued by the Commissioner of State Taxes using powers under section 168 of the Nagaland GST Act, 2017, and expressly superseding the earlier Order No. 06/2017-GST.

Extension of time limit for submitting FORM GST REG-26 applications authorised under GST rules to permit electronic filing.
Authorisation extends the period for electronic submission of applications in FORM GST REG-26 under the Nagaland GST Rules and Act. The Commissioner, on Council recommendation, exercised delegated administrative power to extend the filing deadline, specifying a revised final date for electronic submission without changing substantive eligibility or form requirements.

Composition scheme intimation deadline extended for stock details; FORM GST CMP-03 filing period has been prolonged.
Extension is granted for furnishing details of stock held immediately before the date from which the option for the composition levy is exercised, to be submitted in FORM GST CMP-03. The extension is issued under the relevant GST rules and provisions on the Council's recommendation and supersedes the prior Order No. 08/2017-GST, replacing its deadline with a later prescribed date to permit additional time for submission.

Extension of FORM GST TRAN-1 filing deadline under rule 120A extends submission period, superseding the earlier order.
The Commissioner of State Tax, Gujarat, extends the period for filing the declaration in FORM GST TRAN-1, superseding the earlier order and fixing a new final submission date; the order is deemed to have come into force from an earlier specified effective date.

Extension of time for Form GST TRAN-1: submission deadline extended to 30 November 2017, effective from 28 October.
The Commissioner of State Tax, invoking Gujarat GST procedural powers and on the Council's recommendation, extends the period for submitting the declaration in Form GST TRAN-1 until 30 November 2017, declares the extension effective from 28 October 2017, and supersedes Order No. 03/2017-GST dated 21 September 2017.

Extension of time for FORM GST REG-26: electronic submission period extended by Commissioner under rule and statutory provision.
The Commissioner has extended the electronic submission period for FORM GST REG-26 until 31st December 2017, exercising delegated rule-making authority under the GST regulatory scheme, with the extension deemed effective from 28th October 2017.

Extension of time limit for composition scheme stock intimation extends deadline for filing FORM GST CMP-03 details.
Extension of time is granted for furnishing details of stock held on the day before the date from which a taxpayer opts for the composition scheme, to be submitted in FORM GST CMP-03; the extension is issued under the Gujarat GST rules and Act and is treated as having come into force from a specified October 2017 date.

Extension of time for stock intimation for composition levy requires affected registrants to file opening stock details in FORM GST CMP-03.
Extension of the time-limit for intimation of details of stock held immediately prior to commencement of the composition levy regime in FORM GST CMP-03 is authorised under the Puducherry GST framework, extending the period for registered persons opting for composition levy to furnish opening stock particulars pursuant to the rules and Act.

Due date extension for filing income-tax returns and audit reports to November 7 for affected assessees.
The Board has administratively extended the final due date for filing income-tax returns and various audit reports for the assessment year in question, moving the deadline from the previously communicated late-October date to 7th November, 2017, in response to stakeholder representations and by modification of its earlier order.

IGST refund compliance requires filing gateway EGMs to enable processing of export tax refunds promptly.
Shipping lines must file electronic gateway EGMs on ICEGATE corresponding to manual EGMs for hinterland export cargo because CGST export rules require gateway EGMs in the ICES/ICEGATE system as an essential condition to process IGST refund claims; supplementary electronic EGMs are therefore directed to enable refund sanctioning and stakeholders must comply.

Late filing charges for Bills of Entry and accelerated duty payment obligations tighten import procedural compliance timelines.
Amendments impose a late charge for delayed presentation of the Bill of Entry based on the relevant arrival/entry inwards date, require customs cargo service providers to report arrival information, and accelerate duty payment obligations-self assessed BOEs require payment on the same day while reassessed or provisionally assessed BOEs face a shortened payment period-with transitional provisions preserving prior terms for BOEs filed before enactment except where reassessment occurs after enactment.

Jurisdiction amendment in customs Chennai zone delays implementation, altering field formation responsibilities for importers and exporters.
The Chief Commissioner amends Public Notice No. 224/2017 by directing that the date in Paragraphs 2 and 6 be read as 01.01.2018, aligning the Chennai Zone public notice with the Central Board of Excise and Customs notification and informing importers, exporters, brokers, custodians and other stakeholders of the revised commencement date for reorganized field formation jurisdiction.

GR file upload requirement for exports to prevent EGM errors and streamline Shipping Bill registration and processing.
Requirement for exporters and agents to upload the .GR file via ICEGATE RES or compatible private software to automate field capture at Shipping Bill registration, addressing package mismatches, LEO dates recorded after EGM due to Shipping Bill amendments, and delayed PGA NOC entries; exporters lacking .GR support in private software should switch or use RES directly and must file both the Shipping Bill and the .GR file, with mandatory upload to be imposed soon.

GST jurisdiction and range locations in Tamil Nadu and Puducherry updated; taxpayers and officials must follow annexed reallocations.
Amendments revise the jurisdiction and location particulars from GST Trade Notices No. 002/2017 and 004/2017 by reallocating specified revenue villages, municipal wards, firkas, taluks and ranges among commissionerates, divisions and ranges across Tamil Nadu and Puducherry. The annexure lists detailed boundary adjustments and substituted range office locations (one effective from 01.11.2017). Jurisdictional commissioners are directed to notify taxpayers, field formations and Taxpayers' Service Centres, and trade associations are requested to inform their members.

Registration procedure timelines: applicants upload PAN, Aadhaar and bank proof; authorities must query or approve promptly and upload certificate.
Applicants must upload PAN, Aadhaar and a bank statement with self-declaration; Registering Authorities shall raise queries on incomplete applications within one working day or approve and upload the registration certificate within one working day if the application is complete, and shall not insist on original documents prior to issuing registration.

Extension of time for FORM GST TRAN-1 submissions under Rule 120A and Section 168; Commissioner extends filing deadline.
The Commissioner, on the Council's recommendation and invoking Rule 120A of the Goa GST Rules and the relevant provision of the Goa GST Act, has superseded the prior order and extended the period for submitting the declaration in FORM GST TRAN-1, thereby fixing a new final date for submission and clarifying the procedural basis for the extension.

Extension of time limit for filing TRAN-1 declarations under Rule 117 permits late submission under the GST transitional framework.
Extension of time is granted for submission of declarations in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Services Tax Rules, 2017, with the Commissioner exercising statutory authority and acting on the Council's recommendation to supersede the prior order and prolong the filing window for taxpayers in the transitional GST framework.

Extension of registration application deadline permits electronic filing of FORM GST REG-26 under applicable rule and statutory power.
Extension of the statutory time limit permits electronic submission of FORM GST REG-26, the Commissioner acting on Council recommendation invoking the relevant rule provision and statutory power to prolong the period for filing the FORM within the State GST procedural framework.

Extension of time for composition scheme stock intimation under GST rules; administrative deadline for filing stock details notified.
The Commissioner, invoking powers under the State GST rules read with the enabling Act, has extended the deadline for filing particulars of stock held immediately before the date a taxpayer opts for the composition levy, in FORM GST CMP-03, thereby superseding the earlier office order and setting a revised administrative time limit for such intimation.