UTGST export concession for intra State supplies: concessional tax treatment subject to invoice, export, documentation and transport conditions.
Exemption permits a registered supplier to levy Union Territory GST on intra State taxable goods supplied to a registered recipient for export at a concessional effective rate, conditional on supply on a tax invoice, export within the stipulated period, recording supplier GSTIN and invoice number in the shipping bill or bill of export, recipient registration with an Export Promotion Council or recognised Commodity Board, order placement at concessional rate with notice to the supplier's jurisdictional tax officer, prescribed movement to port or registered warehouse, documentary endorsements and warehouse acknowledgements where aggregation occurs, and furnishing of shipping bill and export filing proof to supplier and jurisdictional officer.

Deemed export refund evidence: suppliers must submit acknowledgements and undertakings under CGST rules to claim refund.
Suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorisation holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt, together with undertakings from the recipient that no input tax credit has been availed and that the recipient will not claim refund so the supplier may do so.

Deemed export classification under GST: supplies against Advance Authorisation, EPCG and to EOUs treated as deemed exports.
Notification treats specified supplies as deemed exports: supplies against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks/PSUs against Advance Authorisation. Where exports were made after availing input tax credit on inputs used, goods supplied under Advance Authorisation must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempt goods) and a chartered accountant's certificate must be submitted to the jurisdictional commissioner or authorised officer within six months; no certificate is required if input tax credit was not availed.

Refund procedure: deemed export and SEZ refund applications expanded; commissioner may permit extended filing periods.
The amendment allows refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and furnishes an undertaking, by the supplier. It grants the Commissioner discretion to extend the post-expiry filing period beyond three months. FORM GST RFD-01 is revised by replacing Statement-2 and Statement-4 to specify required invoice, tax, shipping and trading document fields for refunds of export services and supplies to SEZ units or developers with tax paid.

Reduced IGST for food distributions requires a Deputy Secretary certificate confirming free distribution under approved government programmes.
A concessional integrated tax rate of five per cent applies to specified inter-State supplies of food preparations in unit containers for free distribution to economically weaker sections, Fortified Rice Kernel for ICDS-like schemes, and related food inputs, provided the supplier furnishes, within five months (or such extended period as allowed by the jurisdictional commissioner/officer), a Deputy Secretary-level certificate confirming free distribution under a programme approved by the Central, State or Union Territory Government; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975.

Reduced GST rate for unit pack food distributed free to economically weaker sections, subject to Deputy Secretary certificate.
A reduced central GST rate is prescribed for food preparations put up in unit containers intended for free distribution to economically weaker sections under government approved programmes, also covering Fortified Rice Kernel and related food inputs; the supplier must produce a Deputy Secretary level certificate within five months (or extended period allowed by the jurisdictional commissioner) confirming free distribution, and tariff classification follows the First Schedule to the Customs Tariff Act, 1975.

Reduced UTGST rate for unit packed food for free distribution enables concessional intra State supply subject to certification.
A concessional Union Territory GST rate is applied to intra State supplies of food preparations in unit containers meant for free distribution to economically weaker sections, including Fortified Rice Kernel and related food inputs, provided the supplier furnishes a certificate from an officer not below Deputy Secretary confirming free distribution under a government approved programme within five months of supply or such extended period as the competent tax officer allows.

Composition scheme eligibility clarified: supplying specified exempt services does not bar eligibility and they are excluded from aggregate turnover.
Persons who supply goods and/or services referred to in clause (b) of Schedule II and who also supply exempt services, including services by way of extending deposits, loans or advances where consideration is represented by interest or discount, are not ineligible for the composition scheme if they meet other conditions; and the value of such exempt services is excluded from aggregate turnover when determining eligibility for composition.

Composition scheme eligibility clarified: exempt services including interest or discount on loans do not disqualify suppliers from composition.
Clarifies that a supplier making supplies referred to in clause (b) of paragraph 6 of Schedule II and also providing exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, is not ineligible for the composition scheme if other conditions are met; and directs that the value of such exempt services be excluded from aggregate turnover when determining composition eligibility.

Reduced compensation cess on leased motor vehicles applies where vehicles were acquired and leased before the statutory cutoff, subject to conditions.
Notification fixes a reduced compensation cess on specified motor vehicles purchased and supplied on lease before 1 July 2017, by applying sixty five percent of the cess otherwise applicable, subject to annexed conditions including that vehicles were acquired before the cutoff date and, where applicable, suppliers are registered and have not availed input tax credit on taxes paid on such vehicles.

Reduced compensation cess for leasing of motor vehicles purchased before July 2017 applies temporarily under amended rates.
Insertion of entry 2A in Notification No. 2/2017 provides that leasing of motor vehicles purchased and leased prior to 1st July 2017 (Chapter 99) shall attract 65 percent of the rate of cess as applicable on supply of similar goods involving transfer of title in goods; this reduced cess entry shall not apply on or after 1st day of July, 2020.

Composition levy turnover threshold increased under CGST, raising qualifying limits for eligibility to the composition scheme.
The notification amends the earlier composition levy notification by substituting higher turnover limits: it replaces the prior higher turnover ceiling with an increased ceiling for composition scheme eligibility and correspondingly raises the lower threshold governing a subsidiary eligibility bracket, effecting textual substitution in the original Gazette notification under the Central Goods and Services Tax framework.

Composition scheme compliance rules updated with new registration, invoicing, and return filing requirements.
The Central Goods and Services Tax (Ninth Amendment) Rules, 2017 amend the CGST Rules, 2017 with effect from publication in the Official Gazette. The amendments permit eligible registered persons to opt for the composition scheme by filing FORM GST CMP-02, require FORM GST ITC-03 within ninety days, and bar TRAN-1 after ITC-03. They also introduce an invoice-cum-bill of supply for mixed supplies to unregistered persons, revise consolidated tax invoice provisions, adjust return filing on switching to the composition scheme mid-quarter, and update GST forms for zero-rated supplies, SEZ supplies, deemed exports, and related reporting.

Input tax credit declaration deadline extended for registrants eligible in specified months, enabling late filing of FORM GST ITC-01.
The Commissioner extended the time for registered persons who became eligible to claim Input Tax Credit during July-September 2017 to make the declaration in FORM GST ITC-01 under the statutory grant of authority and applicable procedural rule, permitting those eligible to avail the input tax credit by the substituted later deadline.

Extension of time for filing GSTR-6: deadline extended to 15 November 2017 for July-September returns.
Extension of time for furnishing returns by an Input Service Distributor in FORM GSTR-6 is provided under the powers of the Commissioner read with the Central Goods and Services Tax Act, 2017 and Rules, extending the due date for July, August and September 2017 returns until the 15th day of November 2017, and superceding Notification No. 26/2017-Central Tax dated 28 August 2017.

Extension of filing deadline for GSTR-5A permits OIDAR suppliers to file July-September returns by November twentieth.
Extension of the filing deadline is granted for furnishing FORM GSTR-5A by suppliers of online information and database access or retrieval services from outside India to non-taxable online recipients, permitting filing for July, August and September 2017 until the 20th day of November 2017, with the notification deemed effective from 15th September 2017 and superseding the earlier notification save for prior actions.

Extension of filing deadline for composition suppliers' quarterly return; new deadline set by central tax notification.
The Commissioner, invoking powers under the Central Goods and Services Tax Act and associated rules, extended the time for composition suppliers to furnish their quarterly return in Form GSTR-4 for the July-September 2017 quarter to the substituted deadline specified in the notification, with a note recording an earlier substituted deadline by a subsequent notification.

GST on advances requires registered persons below the turnover threshold to pay central tax at time of supply.
Notification 40/2017 requires registered persons whose aggregate turnover does not exceed the statutory threshold and who have not opted for composition to pay central tax on outward supplies at the time of supply, including supplies subject to special time-of-supply rules, and to furnish details and returns as prescribed in Chapter IX with payment periods as specified in the Act.

Cross empowerment of State GST officers enables sanction of central GST refunds for registrants within their territorial jurisdiction.
State and Union Territory officers authorized by their Commissioners as proper officers for refund under the respective GST Acts are specified to act as proper officers for sanctioning refunds under the Central GST Act and Rules, for registered persons located within their territorial jurisdiction who apply to them, subject to specified exceptions to the Central GST refund rule provisions.

IGST rate amendments expand 'Government Entity' scope and modify supply-specific rates and input-credit conditions for works, transport and leasing
Amends IGST notification No. 8/2017 by including "Government Entity" among recipient categories and by prescribing that services supplied to such entities must be procured by them in relation to work entrusted by the Central/State/Union territory or local authority. Revises rate entries and provisos for works contracts, composite supplies, construction, offshore E&P, transport and renting where fuel is included, conditions limiting input tax credit, transitional leasing taxation, and inserts job-work and printing-related entries and statutory definitions for "Governmental Authority" and "Government Entity."