Extension of time for filing Form GST TRAN-1: deadline extended under rule 117 and section 168.
Extension of the statutory time limit to submit the declaration in FORM GST TRAN-1: the Commissioner, under the State GST rule read with the State GST Act and on Council recommendation, extends the filing deadline and thereby supersedes the earlier order, altering the compliance timeline for taxpayers required to furnish the transitional declaration.

Extension of Form GST REG-26 filing deadline allows electronic submission through the extended compliance period under GST rules.
The State Tax Commissioner, exercising delegated authority under the GST rules and the CGST Act, extends the period for electronic submission of applications in FORM GST REG-26, thereby permitting filing during the additional timeframe specified in the administrative order.

Extension of time for stock intimation under composition scheme - composition filing deadline extended for affected taxpayers.
Extension of time is granted for furnishing particulars of stock held on the day preceding the date from which the option to pay tax under the composition scheme is exercised; the period for intimation in FORM GST CMP-03 is extended, superseding the earlier order and providing additional time for compliance under the State GST rules.

Extension of filing deadline for GST TRAN form permitted under GST rules, superseding prior order and allowing late submissions.
The Commissioner of State Tax, exercising powers under the Maharashtra GST Rules and Act and on the Council's recommendation, extends the period for submitting FORM GST TRAN-1, superseding the prior administrative order and revising the compliance timeline for filing the TRAN-1 declaration.

Extension of time for Form GST TRAN 1: submission period extended to 30 November under rule 120A and section 168.
The State extends the period for submitting the declaration in FORM GST TRAN 1 pursuant to rule 120A of the Himachal Pradesh GST Rules, 2017 read with the enabling provision of the State GST Act, on Council recommendation; the filing deadline for FORM GST TRAN 1 is extended to 30 November 2017 by administrative order of the Commissioner of State Tax (Order No. 08/2017 GST, dated 28 October 2017).

Extension of filing deadline for FORM GST TRAN-1 allows additional time for submitting transitional GST declarations.
The Commissioner has extended the time limit for furnishing the transitional declaration in FORM GST TRAN-1, exercising powers under the relevant rule of the Chhattisgarh GST Rules, 2017 read with the enabling provision of the Act and on the recommendation of the Council, thereby allowing additional time for eligible taxpayers to submit the TRAN-1 declaration.

Extension of time for submitting Form GST TRAN granted until 30 November for compliance with rule 117 requirements.
The Commissioner of State Tax, exercising powers under rule 117 of the Maharashtra GST Rules read with section 168, extends the period for submitting the declaration in Form GST TRAN and supersedes Order No. 03/2017, fixing a new final date for submission to allow additional time for compliance with the rule 117 filing requirement.

Extension of time for GST TRAN-1 filing granted, allowing late submission under rule117 and section168 authority.
The Commissioner extends the period for submitting the declaration in FORM GST TRAN-1 until November 2017, under rule 117 of the Himachal Pradesh GST Rules, 2017 read with section 168 of the Himachal Pradesh GST Act, 2017, on the recommendations of the Council; recorded as Order No. 07/2017-GST dated 28-10-2017 and noted as later superseded.

Extension of time for submission of FORM GST TRAN-1 under rule 117: deadline extended to 30 November 2017.
The Commissioner of State Tax, Chhattisgarh, exercising statutory powers and on the Council's recommendation, has extended the period for submitting the declaration in FORM GST TRAN-1, superseding the earlier order dated 21 September 2017, and setting the new deadline as 30th November 2017.

Extension of time for filing FORM GST REG-26 allows electronic submission beyond the original statutory deadline.
Extension granted for electronic submission of FORM GST REG-26 by the Commissioner of State Tax, Maharashtra, exercising delegated powers under rule 24(2)(b) read with section 168 of the Maharashtra GST Act, on the recommendation of the Council, thereby extending the compliance period for filing that form electronically.

Extension of time limit for submitting FORM GST REG-26 permits additional period for electronic filing of registration applications.
Extension of the time limit for electronic submission of applications in FORM GST REG-26 is authorized by the Commissioner under the Himachal Pradesh GST Rules and Act, acting on the Council's recommendation, thereby permitting delayed electronic filing of that registration-related application to a later deadline.

Extension of filing deadline for GST registration form to permit additional time for electronic application submission.
The State Tax Commissioner, exercising powers under rule 24(2)(b) of the Chhattisgarh GST Rules and section 168 of the Chhattisgarh GST Act, has extended the period for electronically submitting applications in FORM GST REG-26 until 31st December 2017, permitting affected taxpayers to file the specified registration application within the new deadline on the recommendations of the Council.

Composition scheme stock intimation deadline extended; affected taxpayers must file FORM GST CMP-03 within the revised timeline.
The period for furnishing details of stock held on the day preceding the date from which the option to pay tax under the composition scheme is exercised, in FORM GST CMP-03, is extended to 30th November 2017; this administrative extension is issued under the Maharashtra GST Rules and Act and supersedes Order No. 4/2017-MGST.

Extension of deadline for intimation of pre-composition stock details in FORM GST CMP-03 by state order.
Under sub rule (4) of rule 3 read with section 168 of the Himachal Pradesh GST Act, the deadline for furnishing details of stock held immediately before the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03 is extended until 30 November 2017.

Extension of time for intimation of stock details for composition levy grants an administrative deadline for filing FORM GST CMP-03.
The Commissioner, exercising powers under the relevant rule and the Act, has extended the period for furnishing details of stock held on the date preceding the date from which the option to pay tax under composition levy is exercised in FORM GST CMP-03, thereby providing an administrative extension of time for taxpayers to submit the required stock particulars.

Duty Drawback transition period permits composite AIR claims but bars input tax credit and IGST refund claims on same exports.
Amendments preserve the composite Drawback scheme during the GST transition subject to conditions: exporters may claim composite AIR and brand rates only if they do not avail input tax credit (CGST/IGST) on exported goods or inputs and do not claim IGST refund; claimants are also barred from carrying forward Cenvat credit. Prescribed declarations and certificates are required at export, exporters may instead claim only the Customs portion, and Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise officers temporarily designated to perform Customs Drawback functions.

Higher duty drawback rates: exporters may claim higher drawback using self-declaration when GST officer certificate is unavailable.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration where the GST officer certificate cannot be produced; the self-declaration format will be included in the electronic shipping bill and a consolidated declaration may be filed for past shipping bills covered from the transition commencement. Goods cleared before the transition commencement but without a pre-transition let export order remain subject to the earlier declaration or Central Excise officer certificate.

Brand rate fixation under drawback rules adjusted for GST transition, shifting responsibility to customs commissionerates for exports.
Fixation of the brand rate of duty drawback under Rule 6 and Rule 7 is revised for the GST regime: during the transition period exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring carry-forward of Cenvat credit; exporters must submit prescribed declarations. From 01.07.2017 brand-rate fixation responsibility shifts to the Customs Commissionerate over the place of export; pending applications with Central Excise formations will be transferred to the appropriate Customs formations, with verification of factory data to be arranged through the customs jurisdiction where manufacturing occurred.

Drawback Rules limit refunds to customs and excise duties and revise AIRS, altering composite and brand-rate procedures.
Notification implements the Drawback Rules, 2017 and revises All Industry Rates, effective from 01.10.2017, confining drawback to Customs duty on imported inputs and remnant Central Excise duty on certain petroleum products while excluding integrated tax and compensation cess. Composite rates are discontinued and AIRS are provided as general rates with caps; claimants must use tariff-item suffixes ("B" or "D") to identify applicable rates. Provisional drawback equal to the applicable AIR may be paid subject to conditions, and brand-rate applications and transitional rules are specified for post-effective-date exports.

Duty drawback jurisdiction shifts to Customs commissioners for DTA-to-SEZ supplies; pending claims transferred for continuity.
Duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; the same office will fix brand rates if required. Pending claims with Central Excise formations are to be transferred to the appropriate Customs commissionerates, existing Drawback Rules instructions remain in force, and designated Central Excise officers will continue to perform Customs functions until new Customs commissionerates are notified.