Filing deadline for Form GSTR-1 remains unchanged; no extension issued and fake extension notices are false on social media.
The filing deadline for FORM GSTR-1 remains 10 January 2018: taxpayers with turnover up to 1.5 crore must file the quarterly GSTR-1 for July-September 2017, and those with turnover above 1.5 crore must file monthly GSTR-1 for July-November 2017. A circulating notification purporting to extend the date is false; no extension has been issued.

GST Flyers compilation explains registration, supply definitions, tax timing, invoices, credits, reverse charge and compliance.
The compilation explains operational GST mechanisms: registration (PAN based, statewise GSTIN, thresholds and compulsory categories), the legal meaning and scope of supply (elements, exclusions, place of supply, inter/intra state treatment), classification of composite and mixed supplies, and detailed time of supply rules including advances and vouchers. It sets out invoicing and documentary requirements, Input Tax Credit and ISD allocation, the Composition Scheme (eligibility and rates), Reverse Charge obligations, recordkeeping/audit duties, enforcement (inspection, seizure, arrest) and the multi level appeals, revision and recovery procedures, noting the material is training guidance rather than legal advice.

GST Input Tax Credit: cross state CGST credit not permitted for hotels; reporting and complaint procedures explained.
Payment and receipt voucher headings for GSTR 1 follow section 31(3)(e),(g) of the CGST Act and Rule 52 of the CGST Rules. Cross state CGST credit is not available to a taxpayer for CGST paid in another state. Complaints about unregistered persons with taxable turnover can be filed with the nearest tax authority. Input tax credit is allowed for insurance and vehicle repairs when vehicles are used solely for business. Supplies under small IGST/CGST+SGST fractions must be shown in GSTR 3B table 3.1 and in GSTR 1 Table 4.

GST and demonetisation impact on industrial sectors: trade and revenue patterns altered amid attribution uncertainty.
Attribution of sectoral growth to demonetisation and GST is indeterminate; the document supplies provisional month wise import and export figures for 2016-17 and 2017-18, quarterly gross value added growth for manufacturing and construction through Q2 2017-18 showing slowdowns, and monthly central excise and customs receipts for the prior 12 months while noting that from 1 July 2017 several excise and service tax components were subsumed under GST and customs receipts include IGST and GST Compensation Cess.

GST rate structure affirms differentiated taxation with essentials at minimum and luxuries higher; reform of returns filing planned.
Differentiated GST taxation is maintained with essentials given the lowest tax treatment and luxuries higher; the government continues a process of rate rationalisation to move items into lower brackets. A committee will examine returns filing procedures and recommend simplified compliance mechanisms, including possible thresholds and filing frequency, with its report to inform further policy recommendations.

Transitional Input Tax Credit claims must be made via TRAN-1; late filing is not permitted under the GST rules.
Claims for transitional Input Tax Credit on tax-paid stock must be made through Form TRAN-1 under SGST Rules, 2017 and cannot be filed late; transition from composition to regular status is effective from the first day of the month following the month of change, with returns to be filed accordingly. Exports without LUT require IGST payment (usable via ITC), the shipping bill acts as the refund application and such supplies are reported as zero-rated outward supplies in GSTR-3B; wrongly paid late fees entered as penalty can be reclaimed by refund application per the administrative circular.