Extension of GSTR-2 filing period for specified months under Karnataka GST Act; new staggered filing windows established.
Extension of the statutory time limit for furnishing details of inward supplies in Form GSTR-2 under the Karnataka Goods and Services Act, 2017 is promulgated. Pursuant to the first proviso to sub section (2) of section 38 of the Act, the Commissioner of Commercial Taxes has specified extended filing windows for the months indicated in the notification and declares the instrument operative from the date of issue.

Extension of filing deadline for GSTR-1: specified months granted alternative windows for furnishing outward supplies details.
The notification prescribes an administrative extension of the time limit for furnishing the details of outward supplies in FORM GSTR-1 under the proviso to sub section (1) of section 37 of the Karnataka GST Act, specifying alternative filing windows for the listed months and operating from its stated commencement date.

Filing deadline for GSTR-3B requires electronic submission through common portal within prescribed timelines under state GST rules.
Returns for the months of July and August 2017 are required to be furnished in FORM GSTR-3B electronically through the common portal, pursuant to sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 and section 168 of the Chhattisgarh Goods and Services Act, 2017, with the notification taking effect from 8th August 2017.

Schedule amendment revises tariff code entries and item categories in a GST notification to correct column entries for specified rows.
Corrigendum amends the Schedule of Notification No. ERTS (T) 65/2017/2 dated 29.6.2017 by substituting in S.No.59, column (2) the entry "9" with "7, 9 or 10", and in S.No.102 replacing "2302" with "2301, 2302", thereby correcting the listed classification codes in the Schedule.

Tax schedule corrections update tariff headings and item descriptions, altering rate-linked classifications and product entries.
Corrigendum to a Meghalaya SGST notification amends tariff classifications and item descriptions across multiple GST schedules, substituting tariff codes, expanding product descriptions, correcting typographical entries, and inserting specific items (including photovoltaic cells) to refine which goods fall within the 2.5% schedule. It also adds desiccated coconuts and clarifies descriptions in the 6% schedule, and revises descriptive coverage and terminology in the 9% and 14% schedules-replacing "Optical Fiber" with "Optical Fibre Cable" and refining video games and accessory descriptions-thereby altering the textual basis for classification and rate application.

Tax statute reference correction: substitution of jurisdictional identifier changes cited GST Act to state-specific Act.
Correction to a prior notification substituting the word Meghalaya for the word Central immediately before the phrase "Central Goods and Services Tax Act" in Notification No. ERTS (T) 65/2017/15 dated 29.6.2017, thereby clarifying the statutory citation in that notification.

Corrigendum correcting a GST notification by substituting the State reference to ensure the proviso cites Meghalaya.
Corrigendum substitutes the word Meghalaya for the word "Central" in the proviso at Sl. No. 9, column 3 of Notification No. ERTS (T) 65/2017/12, thereby correcting the statutory reference within that proviso; issued by the Excise, Registration, Taxation & Stamps Department of the Government of Meghalaya.

Extension of return filing deadline: GSTR-3 due dates for specified months moved to later September filing windows.
The Commissioner, on Council recommendation, extended the time limit for furnishing the return under the return provision by notifying alternate filing windows in September 2017. Form GSTR-3 filing windows are: July 2017 return - 11th to 15th September 2017; August 2017 return - 26th to 30th September 2017. The notification is effective from 8th August 2017.

Extension of filing time for FORM GSTR-2: September windows set for July and August returns under Assam GST notification.
Extension of the time limit for furnishing details of inward supplies in FORM GSTR-2 was ordered under the first proviso to sub section (2) of section 38 of the Assam GST Act, 2017. The Commissioner, on Council recommendations, specified September 2017 filing windows for July and August 2017 returns and declared the notification effective from 8 August 2017.

Time extension for filing FORM GSTR-1 grants later filing windows for outward supply returns under Assam GST notification.
The Commissioner of State Tax, on Council recommendation and under the second proviso to sub section (1) of the Assam Goods and Services Tax Act, extends the filing period for details of outward supplies in Form GSTR-1 by prescribing later filing windows for the months specified in the notification, effective from the notification's commencement date.

Exchange rate for valuation of goods and services set; procedural changes for returns, input tax credit and export invoices.
Amendments modify compliance timelines and valuation methodology, prescribing the notified Customs exchange rate for goods and accounting principles rates for services at time of supply, require separate input tax credit determination by tax type, impose specific export invoice endorsements and particulars, and empower the Commissioner to mandate FORM GSTR-3B where GSTR-1/GSTR-2 deadlines are extended with electronic generation and adjustment procedures for FORM GSTR-3 and crediting of excess input tax to the electronic credit ledger.

Tariff amendments alter schedule entries to expand item classifications and correct commodity codes in a GST notification.
Corrigendum substitutes the values in two schedule entries of the earlier GST notification: S. No. 59, column (2) is amended from "9" to "7, 9 or 10"; and S. No. 102, column (2) is amended from "2302" to "2301, 2302", thereby correcting and expanding the commodity classification codes used in those entries.

GST classification corrections update commodity descriptions and tariff codes across multiple rate schedules to align tax treatment.
Corrigendum amends GST rate schedules by correcting tariff classifications, commodity descriptions and inserting entries to align goods with prescribed schedules. It revises Schedule I entries (including sugar, agarbatti and insertion of photovoltaic cells), clarifies Schedule II coconut and date descriptions and heading references, corrects Schedule III items (ink exclusions, artificial fur scope, dimensional and code corrections, and replacement of Optical Fiber with Optical Fibre Cable), and refines Schedule IV optical fibre wording and video game/article descriptions.

Madhya Pradesh GST rules amend export refund procedure, adding bond/LOU requirements, enforcement, and recovery mechanisms.
Rule 96A mandates that registered persons exporting without payment of integrated tax must furnish a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, pay tax with prescribed interest if goods are not exported or payment for services is not received within specified periods, and transmit export invoice details via FORM GSTR-1 to Customs for electronic confirmation. Failure to comply leads to withdrawal of export facility under bond/LOU and recovery under section 79; payment restores the facility. The Government may notify conditions under which a LOU may be used in place of a bond, with similar application to SEZ supplies.

Import restriction on Pigeon Peas imposes an annual quota with exceptions for government import commitments under agreements
The import classification of Pigeon Peas (Cajanus cajan)/Toor Dal under specified EXIM Codes is revised from 'free' to restricted, and imports are made subject to Policy Condition 2, which imposes an annual quota (fiscal year) to be implemented by procedure to be notified, while exempting Government import commitments under bilateral or regional agreements/MOUs.

Check of vehicular traffic powers assigned to designated proper officers, specifying jurisdictional scope and authorisation conditions.
Designation of proper officers to conduct checks of vehicular traffic clarifies that circle-level officers act within their circle unless authorised by the Joint Commissioner to operate anywhere in the division; enforcement-wing officers and senior enforcement commissioners may act anywhere in the division or state when specifically authorised by senior enforcement authorities, and these instructions take effect immediately.

Bilateral safeguard measures can suspend tariff concessions or raise duties after investigation of imports causing serious injury.
These rules provide a bilateral safeguard regime under the India-Korea Trade Agreement empowering the Director General to investigate whether tariff reductions have caused or threaten to cause serious injury to domestic industry, to publish notices, receive and exchange evidence while protecting confidential information, and to recommend provisional or final measures-suspension of tariff concessions or increases in duty-of limited duration with possibilities for review, progressive liberalisation, refund and transition constraints.

Director General (Safeguard) appointment strengthens administrative oversight under Customs Tariff safeguard rules and supersedes prior notification.
The Central Government, exercising powers under the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, appoints Shri Sandeep Mohan Bhatnagar as Director General (Safeguard) for the purposes of those rules, by Gazette notification dated 4th August, 2017, in supersession of the earlier notification No. 91/2015.

Documents to be carried during movement of goods: tax invoices and mode-specific transport receipts required under Odisha GST rules.
Under rule 138 of the Odisha GST Rules, the person in charge of a conveyance carrying consignments within Odisha must carry a tax document-Tax Invoice, Bill of Supply or Delivery Challan-and a mode-specific transport document: road-Lorry Receipt or Goods Forwarding Note; rail-Railway Receipt, Parcel Way Bill or Manifest; air-Air Way Bill or Air Consignment Note; sea-Bill of Lading, while goods are in movement or in transit storage.

Terminology correction: 'inter-State' replaced by 'intra-State' in the Himachal Pradesh GST Act long title.
Correction of terminology in the long title of the Himachal Pradesh Goods and Services Tax Act, 2017: the corrigendum directs that the expression "inter-State" in the Authoritative English Text of the Act's long title shall be read as "intra-State", as issued by the Law Department to correct the published notification and ensure the authoritative text reflects the corrected term.