Reverse charge on raw cotton established, placing tax liability on the registered recipient for supplies from agriculturists.
Notification No. 43/2017-Central Tax (Rate) inserts Sl. No. 4A for HS 5201 (raw cotton) into the CGST rate Table, designating the supplier class as Agriculturist and the recipient class as Any registered person, thereby implementing the reverse charge mechanism; the amendment takes effect from the fifteenth day of November, 2017.

IGST rate amendment revises tariff schedules, branding conditions and HS entries to redefine taxable goods scope.
Amendment to the IGST rate notification revises Schedules I-V to substitute, insert and omit specific tariff entries, refine commodity descriptions, introduce new HS headings and serial numbers, and impose a recurring condition that concessional entries apply only to goods "put up in unit container" bearing a registered brand name or a brand with an actionable/enforceable right, as clarified in the substituted definition of registered brand name.

Reverse charge mechanism on raw cotton: registered recipients to discharge GST when supplied by agriculturists under UTGST rules.
Inserts a new UTGST rate table entry for raw cotton (5201) establishing a reverse charge where the supplier is an Agriculturist and the GST liability falls on Any registered person, thereby shifting tax responsibility to the registered recipient under the Union Territory GST rate notification.

GST exemptions modified to classify packaged branded food items and define registered brand name for tax treatment.
Amendment to the central GST rate notification reclassifies and adjusts schedule entries to distinguish fresh or chilled goods from non fresh goods, omits and inserts serial numbers and tariff descriptions, and conditions exemption for non fresh packaged goods by excluding unit container products unless they bear a registered brand name or a brand with an actionable or enforceable right in a court, subject to Annexure I conditions; it also defines registered brand name and sets the notification's commencement.

GST exemption classification for packaged branded goods clarified, contingent on registered brand status and annexure conditions.
The notification amends the UTGST Rate Schedule to separate goods into fresh or chilled categories and non fresh packaged categories, and treats non fresh goods put up other than in unit containers as subject to special branded goods conditions where they (a) bear a registered brand name or (b) bear a brand with an actionable or enforceable right in court, subject to conditions in Annexure I; "registered brand name" is defined to mean a brand registered on or after 15 May 2017 under specified laws.

GST rate amendments implement schedule-wise tariff reclassifications and brand-based unit-container conditions affecting multiple product headings.
Amendment to notification No.1/2017 substitutes, inserts and omits multiple tariff entries across Schedules I-V to reflect GST Council rate decisions, including a recurrent condition for goods "put up in unit container" that bear a registered brand name or a brand with an actionable or enforceable right, subject to ANNEXURE conditions, and revises the definition of "registered brand name" to include registrations under domestic and foreign laws.

GST rate amendment alters Union Territory tax schedules, redefining classification and branded goods concessions, effective imminently.
This notification amends the Union Territory GST (Rate) schedule by substituting, inserting and omitting numerous serial entries and tariff descriptions across Schedules I to V to implement GST Council decisions, including specific reclassifications, new entries for items and permanent transfers of IP rights, and conditions for concessional treatment of goods bearing a registered brand name; it clarifies the scope of registered brand and specifies the commencement in November 2017.

Extension of GST return due dates: GSTR-2 and GSTR-3 filing deadlines for July extended by notification.
Amends Notification No. 30/2017-Central Tax by substituting later deadline entries in the table to extend the last dates for filing FORM GSTR-2 and FORM GSTR-3 for the specified tax period, effected by Notification No. 54/2017-Central Tax dated 30th October 2017.

Extension of time for FORM GST TRAN-1 submission under rule 117 and section 168; new filing deadline announced.
The Commissioner, under rule 117 of the Central Goods and Services Tax Rules, 2017 read with the Act's enabling provision and on the Council's recommendation, has extended the period for submitting the declaration in FORM GST TRAN-1 and has superseded the earlier Order No. 03/2017-GST, establishing a new final filing deadline for TRAN-1 submissions.

Extension of time for FORM GST TRAN-1 submission extends the filing deadline under rule 120A and section 168.
The Commissioner, on recommendations of the Council and exercising powers under rule 120A and the Central Goods and Services Tax Act, extends the period for submitting the declaration in FORM GST TRAN-1, superseding Order No. 02/2017-GST and specifying a new final filing deadline.

Extension of application deadline for FORM GST REG-26 allows late electronic submissions under delegated administrative powers.
The Commissioner, acting on Council recommendations and using powers under rule 24(2)(b) read with section 168, extended the period for electronically submitting the application in Form GST REG-26 until 31st December 2017, thereby authorizing a delayed compliance window for that registration filing requirement.

Composition scheme stock intimation deadline extended for FORM GST CMP-03, allowing additional time and superseding prior order.
The period for furnishing details of stock held immediately before exercising the option to pay tax under the composition scheme in FORM GST CMP-03 is extended until 30th November, 2017 under sub rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the CGST Act, 2017; this order supersedes Order No. 04/2017 GST and provides additional time for procedural compliance by applicants opting under section 10 of the Act.

Extension of filing deadline for FORM GST ITC 04 permits additional time to declare goods moved to, from, or between job workers.
Extension granted for filing FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers during July-September 2017; deadline extended to 31st December 2017 (previously substituted as 30th November 2017); later superseded by a subsequent notification.

Extension of GST filing deadline: Form GST-ITC-01 due date moved to late November, granting registrants additional compliance time.
The Central Government amended a prior notification to extend the filing deadline for Form GST-ITC-01 by substituting the original due date with a later date, thereby changing the compliance timeline and making the amended deadline applicable for submission of details under the GST rules.

Extension of filing deadlines permits deferred GSTR 1 filing and automatic drafting of export details after GSTR 3B submission.
Amendment extends an existing filing deadline and authorises Commissioner notifications for further extensions; it requires that where FORM GSTR 1 filing is extended, suppliers shall furnish export information in Table 6A after filing FORM GSTR 3B, that this information be transmitted electronically by the common portal to the Customs-designated system, and that such information be auto-drafted into FORM GSTR 1 for the relevant tax period.

IGST exemption for services with place of supply in Nepal or Bhutan where payment is made in Indian Rupees.
Supplies of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees, are assigned a nil IGST rate by insertion of a new entry in the IGST rate notification under Chapter 99, making the exemption conditional on both the place of supply and payment currency.

Waiver of late fee for delayed GSTR-3B filing provides relief to registered persons who missed return submission.
The Central Government waived the late fee payable for failure to furnish FORM GSTR-3B for the specified months of 2017 for all registered persons who did not file by the due date, thereby relieving late fee liability under the late fee provision applicable to GSTR-3B returns for that filing period.

Extension of central GST notifications to Union Territory GST makes specified CGST rules automatically applicable under UTGST law.
Notification No. 17/2017 provides that notifications issued under the Central Goods and Services Tax Act, 2017 relating to subjects referred in Section 21 are automatically extended to the Union Territory Goods and Services Tax Act, 2017, subject to the provisions of that Act and its rules, thereby making those CGST notifications applicable within the UTGST framework.

Concessional IGST applies to inter state supplies for export subject to documentary, movement and warehouse conditions.
IGST is concessional for inter State supplies to a registered recipient for export: integrated tax exceeding the concessional rate is exempt subject to conditions. Key operative requirements include issuance of a tax invoice by the supplier; export within the prescribed time limit; recording the supplier's GSTIN and tax invoice number in the shipping bill; recipient registration with an Export Promotion Council or Commodity Board; placement of a concession order with copy to the supplier's tax officer; prescribed movement of goods to port or registered warehouse; aggregation and warehouse endorsement procedures where applicable; and post export provision of shipping bill and proof of export to the supplier and its jurisdictional tax officer.

CGST concession for intra State supplies to registered exporters subject to conditions including export within specified period.
An exemption limits central tax on intra State supplies to registered recipients for export so that liability is capped at CGST at the rate of 0.05%, provided the supplier issues a tax invoice and the recipient fulfils specified conditions including export within ninety days, inclusion of GSTIN and invoice number in the shipping bill, registration with an export council or commodity board, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse with acknowledgement for aggregated consignments, and provision of export documentation to the supplier and tax officer.