Integrated Tax settlement rules set reporting, reconciliation, and fund transfer procedures for GST apportionment across Centre, States, and Union Territories.
The rules prescribe the mechanism for settlement and apportionment of Integrated Tax between the Centre, States and Union Territories, together with the reporting framework to be followed by the Goods and Services Tax Network and accounting authorities. They require monthly and annual reports in specified forms covering cross-utilisation of input tax credit, imports, ineligible or unutilised credit, demands, compounding amounts, refunds, and recoveries, and set out the reconciliation, sanction order, inter-government advice and RBI settlement process for fund transfers.

Exchange Rate Determination updated for valuation of goods and services; amended invoice and return procedures streamline input tax credit reconciliation.
Amendments revise compliance deadlines and prescribe valuation and procedural mechanisms: exchange rates for goods follow customs-notified rates while services follow generally accepted accounting principles; input tax credit must be determined separately for each tax head and may be estimated by prevailing market price if invoices are absent; export invoices must carry prescribed endorsement wording and specified recipient, delivery and destination details; FORM GSTR-3B may be used when GSTR-1/2 deadlines are extended and mechanics for electronic generation, Part B modification and excess credit adjustment to the electronic ledger are provided.

Extension of time for filing composition levy intimation in FORM GST CMP-01 allowing an extended filing deadline.
The Board extends the period for filing intimation in FORM GST CMP-01 under sub rule (1) of rule 3 of the Central Goods and Services Tax Rules, 2017, permitting eligible taxpayers to submit the composition levy intimation until 16th August, 2017.

Exemption of compensation cess on intra State second hand supplies places cess liability on registered second hand dealers when valuation rules apply.
Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods, who pays the goods and services tax compensation cess on the value of outward supply of such goods as determined under the valuation rules, from the whole of the goods and services tax compensation cess leviable where the supplier is not registered.

Compensation cess increase on cigarettes amends GST schedule rates, altering specified entries and coming into force mid-July.
Amends the Compensation Cess schedule under GST by substituting new cess entries for S. No. 10 to S. No. 15 in the principal notification, replacing prior column (4) entries with specified composite rates for the listed cigarette categories. The amendment is made under the powers conferred by the Compensation to States Act and takes effect from 18th July 2017.

GST classification: packaged shelled dried leguminous vegetables bearing registered brand excluded from Nil rate by corrigendum.
Corrigendum to Notification No.2/2017-Central Tax (Rate) narrows the tariff description for Dried leguminous vegetables, shelled by excluding items put up in unit containers bearing a registered brand name, and omits the textual annotation "[proposed GST Nil]" from the specified schedule entry, thereby correcting the published rate notification's scope and annotations.

IGST Rate corrigendum updates tariff classifications and commodity descriptions, altering headings and inserting new entries.
Corrigendum to the IGST Rate notification amends tariff descriptions and codes by substituting specified commodity descriptions (e.g., replacing "Coffee" with Coffee roasted), correcting tariff subheadings, and inserting new schedule entries for cereal residues, dried citrus fruits, and road tractors for semi-trailers, thereby rectifying and supplementing the published IGST Rate schedule to clarify tariff classifications for application of IGST rates.

IGST classification amendment narrows 'dried leguminous vegetables' to exclude branded unit pack items and removes proposed nil entry
Corrigendum amends the IGST notification by excluding from the description of dried leguminous vegetables, shelled, whether or not skinned or split those items "put up in unit container and bearing a registered brand name," and by removing the bracketed notation "[proposed GST Nil]" from a separate entry, thereby refining classification scope and deleting a provisional label from the schedule text.

UTGST corrigendum updates tariff descriptions and HS code classifications, inserting new commodity entries into the rate schedule.
Corrigendum to the Union Territory GST rate notification correcting tariff descriptions, HS code references and inserting new tariff entries. It refines product descriptions (for example, specifying Coffee roasted), substitutes and corrects HS headings, and adds entries for cereal residues, dried citrus fruits, and road tractors for semi-trailers, thereby adjusting the UTGST rate schedule through precise textual and numeric amendments.

Commodity classification amendment narrows exemption for shelled dried leguminous vegetables and removes proposed nil-rate notation.
Corrigendum revises the tariff description for dried leguminous vegetables, shelled, whether or not skinned or split to exclude items put up in unit container bearing a registered brand name, and omits the bracketed phrase "[proposed GST Nil]" from the notification text.

GST rate schedule amendment updates tariff descriptions, corrects HS codes and inserts new commodity entries affecting classification.
Amendments to the GST rate schedule modify tariff descriptions, correct HS codes, and insert new commodity entries into Notification No.1/2017-Central Tax (Rate). The corrigendum clarifies coffee as "Coffee roasted, whether or not decaffeinated," inserts bran and cereal residues with specified exclusions, adds dried citrus fruits, and includes road tractors for semi-trailers, while making multiple HS code and heading corrections to align tariff classifications.

Textual amendment: corrigendum replaces an internal paragraph reference to clarify a central tax notification's cross reference.
Corrigendum to Notification No. 16/2017-Central Tax replaces the reference "paragraph 5" in the original Gazette text with paragraphs 3.20 and 3.21, amending an internal cross reference in the notification.

Letter of Undertaking eligibility for exporters to furnish instead of a bond upon meeting remittance and status-holder conditions.
Specification of conditions and safeguards for furnishing a Letter of Undertaking instead of a bond for export without payment of integrated tax under sub rule (5) of rule 96A. Eligible persons are status holders under the Foreign Trade Policy or exporters who have received requisite foreign inward remittances in the preceding financial year and who have not been prosecuted for specified offences above the stated tax evasion threshold. The Letter of Undertaking must be furnished in duplicate for the financial year in the annexure to FORM GST RFD 11 and executed on the registered person's letterhead by authorised signatories.

IGST rate correction for rental transport services revises the integrated tax rate specified in the cited notification.
Corrigendum to Notification No. 8/2017-Integrated Tax (Rate) substitutes the entry in Sl. No. 10, columns (3) and (4), replacing the rate applicable to rental services of transport vehicles with or without operators, other than (i) above, with the corrected rate specified in the corrigendum as published in the Gazette of India.

IGST exemption for SEZ imports of services protects units and developers from integrated tax on authorised operations.
An exemption removes the whole of the integrated tax on services imported by a unit or developer in a Special Economic Zone for authorised operations, so that services supplied to SEZ units and developers for eligible activities are not subject to IGST.

Rescission of Notification: central government revokes earlier IGST rate notification using statutory power, preserving past actions.
Central Government, exercising its power under the Integrated Goods and Services Tax Act, rescinds Notification No. 15/2017-Integrated Tax (Rate) dated 30 June 2017 by issuing Notification No. 17/2017 dated 5 July 2017, effective prospectively and expressly preserving actions done or omissions effected prior to rescission.

Corrigendum to compensation cess notification corrects cross reference to the scheme of classification of services.
Corrigendum corrects the English text of the compensation cess notification of 28th June, 2017 to state that the applicable scheme of classification of services is the scheme annexed to the central tax rate notification published the same date, replacing the earlier cross-reference.

Pre-export bond/LOU requirement and procedures govern zero-rated exports without payment of integrated tax under GST rules.
Rule 96A requires a pre export bond or Letter of Undertaking in FORM GST RFD-11 for supplies exported without payment of integrated tax, sets timelines for payment where exports or foreign exchange receipts fail, mandates electronic transmission of export invoice details to Customs and confirmation of export, provides for withdrawal and restoration of export permission on default or payment, allows the Board to specify conditions for LOUs, and applies the rule mutatis mutandis to zero rated supplies to SEZ developers or units.

Appointment of central tax officers grants designated directorate officers nationwide CGST and IGST enforcement powers.
Designated officers in specified directorates are appointed as central tax officers under the Central GST Act and the Integrated GST Act, invested with all powers exercisable by central tax officers of corresponding ranks throughout India; a table prescribes rank equivalences and an additional assistant director rank was subsequently inserted.

GST compensation cess rules establish application of central GST rules with specified omissions and title substitution.
The Central Government notifies the Goods and Services Tax Compensation Cess Rules, 2017, effective from the 1st day of July, 2017, and directs that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to the compensation cess rules with modifications: substituting references to the Central Rules with the Compensation Cess Rules and omitting rules 3 to 7 and rules 117 to 120 from application to the compensation cess framework.