GST return filing deadlines for July 2017 were extended, with GSTR-1 deadlines differentiated by turnover.
Filing deadlines for July 2017 GST returns were extended under the Telangana Goods and Services Tax framework. GSTR-1 was due by 3 October 2017 for persons with turnover exceeding one hundred crore rupees and by 10 October 2017 for persons with turnover up to one hundred crore rupees. GSTR-2 for all registered persons was extended to 31 October 2017, and GSTR-3 for all registered persons was extended to 10 November 2017. The extensions took immediate effect.

GSTR-6 filing deadline for Input Service Distributors is extended for July, with August timing to follow separately.
GSTR-6 filing deadline for Input Service Distributors for July 2017 is extended until 13 October 2017 under the Telangana Goods and Services Tax framework. The prior extension notification is superseded without affecting earlier actions or omissions. The deadline for the August 2017 return is to be notified subsequently, and the extension takes immediate effect.

GSTR-3B filing deadlines set for months; tax liabilities must be discharged via electronic cash or credit ledger by dates.
Specification of deadlines for furnishing the return in FORM GSTR-3B for August 2017 through December 2017, to be filed electronically through the common portal on or before the dates in the Table. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fee or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.

Last dates for GSTR-3B filing set; returns must be filed electronically and liabilities paid via electronic ledgers.
Notification prescribes month-wise last dates for furnishing FORM GSTR-3B electronically through the common portal for the period August to December 2017, and requires registered persons to discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding return due date.

TDS obligations expanded to government-controlled bodies, societies and public undertakings; deduction commencement to be notified.
The Government appoints 18 September 2017 as the date when the operative provisions of subsection (1) of section 51 of the Karnataka GST Act come into force for specified persons: government-established authorities or bodies with government participation or control, societies established by government or local authorities under the Societies Registration Act, and public sector undertakings. Those persons will be liable to deduct tax from payments made or credited to suppliers from a subsequent date to be notified by the Government on the Council's recommendation.

Registration exemption for casual handicraft suppliers subject to turnover cap, PAN requirement and e way bill generation obligation.
Casual taxable persons supplying handicraft goods are exempted from registration under the Karnataka GST Act if their aggregate supplies on an all India basis do not exceed twenty lakh rupees in a financial year, and if they are availing the corresponding integrated tax notification for inter State supplies. Exempt persons must obtain a Permanent Account Number and generate an e way bill per rule 138. "Handicraft goods" are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.

Extended filing deadlines for FORM GSTR-3B permit deferred electronic submission and require payment from electronic ledgers by the new due dates.
Extension of filing dates for returns in FORM GSTR-3B for August-December 2017 sets deferred last dates for electronic submission through the common portal and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger on or before the corresponding extended last date.

Appointment of liquidator for winding up of a multi state cooperative credit society under statutory provisions.
The Central Registrar, invoking statutory powers under the Multi State Co operative Societies Act and rules, notifies the appointment of Shri Jitendra Gulabrao Kandare as liquidator for the Bhaichand Hirachand Raisoni Multi State Cooperative Credit Society Ltd., to implement the winding up of that society and to exercise the authorities conferred on a liquidator by the Act and rules.

Appointment and jurisdiction of State Tax officers under Nagaland GST established, specifying zonal headquarters and territorial competence.
The notification appoints VAT-era tax officers as State Tax officers under the Nagaland Goods and Services Tax Act, specifying headquarters and territorial jurisdiction for Commissioner, Additional and Joint Commissioners (statewide subject to Section 4(2) orders) and for Deputy Commissioners, Superintendents and Inspectors across designated zones and towns; it is issued under Section 3 and comes into force on publication in the gazette.

Tariff schedule corrections update: amendments to GST rate schedules and commodity descriptions effectuate classification changes.
Corrigendum amending the Nagaland GST notification by making targeted corrections to tariff schedule entries and commodity descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including textual and HS code replacements, insertions and omissions such as expanded sugar and confectionery descriptions, insertion of photovoltaic cells, clarification of coconut product descriptions, adjustment of heading references for certain goods, and distinctions between optical fibre components and optical fibre cables.

E-way bill rules now require electronic pre-filing, transporter obligations, RFID mapping and online inspection reports for goods movement.
The rules substitute rule 138 to mandate furnishing Part A of FORM GST EWB-01 on the common portal before movement of goods exceeding fifty thousand rupees, provide for Part B completion and transporter-generated consolidated e-way bills, create unique e-way bill numbers, set validity by distance, allow limited cancellations and exemptions, and add rules 138A-138D requiring carry of invoices or e-way bill/EBN or RFID mapping, authorising interception and RFID-based verification, prescribing online inspection reporting (FORM GST EWB-03), and detention reporting (FORM GST EWB-04).

Waiver of late fee for failure to file GSTR-3B in July grants relief to all registered persons under GST law.
The State Government, acting on the Council's recommendation and under statutory executive power, waives the late fee payable for registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, thereby removing that specific penal charge for that filing period.

GST schedule correction updates specified schedule entries to expand applicable chapter and heading references in notified lists.
A corrigendum to a prior state GST notification revises two Schedule entries by replacing the existing column (2) references for the specified serial numbers: one entry is expanded to include additional chapter references, and the other entry is replaced with the specified heading notation, the instrument being limited to correcting Schedule entries of the original notification.

Correction of cross reference in Nagaland Finance Department notification: "paragraph 5" amended to "paragraphs 3.20 and 3.21."
The Finance Department (Revenue Branch), Government of Nagaland, issues a corrigendum to its 13 September 2017 notification, amending line 6 by substituting the reference "paragraph 5" with "paragraphs 3.20 and 3.21," signed by the Additional Chief Secretary & Finance Commissioner and limited to rectifying the textual cross reference.

Extension of notification commencement date: two customs notifications' operative date moved to 1st November 2017.
Central Board of Excise and Customs, exercising powers under sub section (1) of section 4 of the Customs Act, 1962, amends Notification No. 82/2017 Customs (N.T.) and Notification No. 85/2017 Customs (N.T.) by substituting the figures, letters and word "15th September, 2017" with "1st November, 2017" in paragraph 2 of each notification.

Late fee waiver for GSTR-3B non-filers: state power under section 128 removes section 47 late fee liability for July filings.
The State Government, satisfied it was expedient in the public interest, exercised the power under section 128 of the State Goods and Services Tax Act, 2017 to waive the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B for July 2017 by the due date.

Anti profiteering screening committee constituted under GST rules to oversee compliance, with senior state tax officers appointed.
Constitution of a Screening Committee on anti-profiteering under the West Bengal GST Rules to monitor anti profiteering compliance; initial membership names the State Tax Commissioner and the Commissioner, GST, Kolkata South, and the notification fixes the commencement of the committee's operation as an administrative order by the Finance Department.

Appointment of State Member for Advance Ruling: State tax commissioner designated, effective from notified date.
The Commissioner of State Tax is designated as the State member of the Appellate Authority for Advance Ruling under the State GST statute, with the notification specifying the appointment and stating the date from which the appointment takes effect.

Advance Ruling Authority appointment: State GST member appointed under the GST Act to serve on the authority.
The Governor, under the West Bengal Goods and Services Tax Act, appointed Shri Parthasarathi Dey, Senior Joint Commissioner of State Tax, as a member of the West Bengal Authority for Advance Ruling by Finance Department notification, with a specified commencement date for the appointment.

Registration exemption for inter State suppliers of handicraft goods subject to aggregate supply thresholds and compliance requirements.
Specification of persons making inter-State taxable supplies of handicraft goods as a category exempted from obtaining registration under the Integrated Goods and Services Tax Act, 2017, subject to aggregate annual supply thresholds computed on an all-India basis and a lower threshold for Special Category States (excluding Jammu and Kashmir). Exempt persons must obtain a Permanent Account Number and generate an e-way bill; the exemption applies only to the products and HSN codes listed when produced predominantly by hand.