TDS under Section 51 requires specified government and public bodies to deduct tax on payments to suppliers from notified commencement.
TDS under the Central GST imposes a withholding obligation on specified government bodies, societies and public sector undertakings to deduct tax from payments to suppliers of taxable goods or services; commencement for these persons is appointed under Section 51 but made effective from a subsequent date to be notified after recommendation of the GST Council.

Registration exemption for casual suppliers of handicraft goods, subject to PAN, e-way bill and inter state applicability.
Exempts casual taxable persons making taxable supplies of handicraft goods from registration, subject to aggregate value ceilings (with a lower ceiling for Special Category States), and requires such persons to obtain a Permanent Account Number and generate an e way bill; the exemption applies to inter State supplies where the supplier also avails the related Integrated Tax notification and defines handicraft goods by product descriptions and HSN codes when made predominantly by hand.

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.

Registration exemption for job workers: inter state service suppliers to registered persons need not obtain registration, with specified exclusions.
Job workers making inter State supply of services to a registered person are exempted from the obligation to obtain registration, subject to provisos excluding job workers who are liable to registration under section 22(1) or who opt for registration under section 25(3), and those supplying services related to goods specified in the Annexure to rule 138.

Compensation cess rates updated for hybrid and diesel-electric motor vehicles, distinguishing engine capacity and SUV classification.
Amends the Compensation Cess (Rate) schedule to reclassify motor vehicles with both internal combustion and electric propulsion into specified subcategories (ambulances, three wheelers, lower engine capacity/length vehicles, and others) with nil cess for certain subcategories and a specified cess for other hybrid categories; and introduces differentiated cess rates for motor vehicles by engine capacity and a higher rate for vehicles designated as Sports Utility Vehicles, with SUV defined by reference to length and ground clearance and specifications determined under the Motor Vehicles Act, 1988.

Extension of return filing deadline for Input Service Distributors permits additional time to furnish GSTR-6 returns.
An extension of time is granted for furnishing the return by an Input Service Distributor for the GSTR-6 return of July 2017, issued under powers of sub section (6) of section 39 read with section 168 of the CGST Act and superseding the earlier notification of 28 August 2017; the extension for August 2017 will be notified subsequently in the Official Gazette.

Extension of GST return filing deadlines for GSTR-1, GSTR-2 and GSTR-3 granted for specified classes of taxpayers.
Extension of time was granted for furnishing returns and details under sections dealing with GSTR-1, GSTR-2 and GSTR-3 for July 2017, superseding the prior notification; GSTR-1 deadlines were differentiated by turnover classes, while GSTR-2 and GSTR-3 deadlines were extended for all taxpayers to later specified dates, with "turnover" defined by reference to the Act and further extensions for August 2017 to be notified separately.

Extension of filing deadlines for GST returns provides additional time to submit GSTR-1, GSTR-2 and GSTR-3.
Administrative notification extends statutory filing periods for specified GST returns: for July and August, 2017 the Commissioner, on Council recommendations and superseding earlier August notifications, prescribes alternative submission windows for Form GSTR-1, Form GSTR-2 and Form GSTR-3, shifting their deadlines into specified September and October periods.

Late fee waiver for delayed GSTR-3B filings provides registered persons relief from specified late fee liability.
The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, waived the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, providing a blanket exemption from that late fee liability; the notification was later superseded.

E-way bill requirement: electronic pre-movement reporting of consignment and conveyance information ensures trackable transport compliance.
Substitution of rule 138 mandates electronic generation of an e-way bill (FORM GST EWB-01) on the common portal before movement of goods with consignment value above fifty thousand rupees, requiring Part A consignment information and Part B conveyance information to be furnished by consignor/recipient or transporter; generation yields a unique e-way bill number (EBN), allows consolidated e-way bills (FORM GST EWB-02), prescribes validity tied to distance, cancellation within 24 hours subject to in-transit verification, and lists specified exemptions in an Annexure.

Extension of GSTR-6 filing deadline: new September dates set for July and August returns under CGST authority.
The Commissioner, exercising powers under the Central Goods and Services Tax Act and applicable return rules, extends the filing deadline for returns by Input Service Distributors in Form GSTR-6: the July return is moved to a specified September date and the August return is moved to a later specified September date; the extension takes effect on publication in the Official Gazette.

Extension of filing deadline for non-resident OIDAR suppliers giving additional time to furnish July returns.
The Commissioner, exercising powers under the GST enactments, extends the time limit to furnish the return in Form GSTR-5A for July 2017 by persons supplying OIDAR services from outside India to non-taxable online recipients, postponing the due date to the 15th day of September 2017; the notification is effective from its Gazette publication.

E commerce operator liability: ECOs must pay GST on housekeeping services supplied via platforms, except where suppliers are registered.
Amendment designates the electronic commerce operator (ECO) as liable to pay integrated GST on house-keeping services supplied through electronic commerce, such as plumbing and carpentering, except where the supplier is required to register under the specified statutory registration provisions.

Electronic commerce operator liability: ECOs must pay GST on platform-mediated housekeeping services unless the supplier is separately registered.
Amendment designates the electronic commerce operator as liable to pay GST on house-keeping services such as plumbing and carpentering when supplied through an electronic commerce operator, by inserting a new clause into Notification No.17/2017 Central Tax (Rate). The provision excepts cases where the person supplying the service through the electronic commerce operator is required to register under the Central Goods and Services Tax framework, in which case the supplier remains the taxable person.

Electronic commerce operator liability: ECO responsible for GST on housekeeping services unless supplier is separately liable for registration.
Amendment makes the electronic commerce operator (ECO) liable to pay GST on house keeping services (such as plumbing, carpentering) supplied through the ECO, except where the supplier is required to register under the applicable GST registration provisions, in which case the supplier remains liable.

Reverse charge on goods transport agency where tax remains unpaid, and LLP recognised as a partnership firm under UTGST.
Amends Notification No.13/2017 by inserting ", who has not paid Union territory tax at the rate of 6%," after "goods transport agency (GTA)" in the Table and by adding an Explanation clause (e) that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered as a partnership firm or a firm for the purposes of the notification.

Goods transport agency reverse charge clarified; LLP expressly treated as a partnership firm for GST applicability.
The notification amends the Table entry for serial number 1 to qualify "goods transport agency (GTA)" as "goods transport agency (GTA), who has not paid central tax at the rate of 6%," and inserts an Explanation clause stating that a "Limited Liability Partnership" formed and registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.

IGST amendment clarifies GTA entry by limiting it to GTAs who have not paid integrated tax and treats LLPs as firms.
The notification amends the Table entry against serial number 2 by inserting ", who has not paid integrated tax at the rate of 12%," after the words "goods transport agency (GTA)" in column (2), and adds Explanation clause (e) specifying that a Limited Liability Partnership shall be considered as a partnership firm or a firm for the purposes of the notification.

GST exemptions for event-related and PDS services, with LLPs treated as partnership firms under notification amendments.
The notification inserts IGST exemptions for services provided by and to FIFA related to the FIFA U 17 World Cup, subject to certification by the Director (Sports), and for services supplied by Fair Price Shops to Central and State Governments/Union territories under the Public Distribution System where payment is by commission or margin; substitutes RWCIS and PMFBY for earlier insurance scheme references in the rate table; and provides that a Limited Liability Partnership is to be treated as a partnership firm under the notification.

Service exemptions for FIFA event-related services and Public Distribution System sales expand GST zero-rate coverage and clarify LLP treatment.
Amendment inserts nil-rated entries: services by and to Fe de ration Internationale de Football Association related to the FIFA U-17 World Cup 2017 (subject to certification by Director (Sports)); services by Fair Price Shops to Central and State Governments/Union territories for sale of PDS commodities against commission or margin; substitutes RWCIS and PMFBY for prior insurance scheme references; and adds that a Limited Liability Partnership under the LLP Act, 2008 is to be considered a partnership firm for the notification.