Refund of input tax credit: formula and eligibility tightened for zero-rated supplies and export-related notifications under amended CGST Rules.
The amendment prescribes that refunds for zero-rated supplies without payment of tax under bond or letter of undertaking be computed by the formula: Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC / Adjusted Total Turnover, and defines Net ITC, turnover measures, zero-rated services treatment, Adjusted Total Turnover and Relevant Period. It also allows refunds where suppliers have availed specified notifications, restricts amendment of registration particulars to dates on or after FORM GST REG-14 submission except by Commissioner order, and substitutes multiple registration and refund forms with revised verification and documentation requirements.

Commencement of E-Way Bill Rules appointed under Central GST, making specified notification provisions operative as notified.
The Central Government, under powers conferred by the Central Goods and Services Tax Act, appoints the first day of February as the date from which the provisions at serial numbers 2(i) and 2(ii) of Notification No. 27/2017 (Central Tax) shall come into force, thereby making those specified E-Way Bill regulatory measures operative; the instrument also records departmental issuance details and notes subsequent rescission by a later notification.

Late-fee waiver for GSTR-4 returns permits capped or full waiver depending on tax liability and filing window.
Waiver of late fee for failure to furnish FORM GSTR-4 varies by central tax liability and specified filing windows: registered persons who failed to file by due dates may obtain waiver relief subject to capped amounts or full waiver if the return shows nil central tax, with multiple time limited provisos extending relief for specified quarters, financial years, and for taxpayers in Ladakh, and with ongoing thresholds distinguishing nil-tax returns from others.

Extension of GSTR-1 filing deadlines for high-turnover taxpayers; monthly due dates moved as per the notification.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons above the aggregate turnover threshold for months July 2017 to March 2018, superseding the earlier notification and prescribing specified monthly due dates (10th of the relevant months) for submission as listed; extensions for furnishing details or returns under the provisions governing reconciliation and return filing for the same period will be notified subsequently.

Extension of GSTR-1 due dates for small registered taxpayers: revised quarterly filing deadlines established and procedural details to follow.
Notification extends final dates for quarterly furnishing of FORM GSTR-1 for registered persons within the prescribed aggregate turnover class under section 148 of the CGST Act, 2017, superseding an earlier notification. It sets revised deadlines for three specified quarters and indicates that the detailed special procedure or time-limit extension under sub-section (2) of section 38 and sub-section (1) of section 39 will be notified subsequently in the Official Gazette.

Intimation of stock details for composition scheme: filing deadline extended to permit timely submission of FORM GST CMP-03.
The period for furnishing details of stock held on the date preceding the date from which the option to pay tax under the composition levy is exercised in FORM GST CMP-03 is extended, this Order superseding the earlier Order No. 05/2017-GST and issued under the Central Goods and Services Tax Act on the recommendations of the Council.

Deemed export refund procedures updated: amended GST forms require new statements, declarations and repayment undertaking.
Amendments revise FORM GSTR-1 Table 6 to record exports, SEZ supplies and deemed exports with detailed tax breakdowns. Forms GST RFD-01 and RFD-01A are amended to include recipients and suppliers of deemed export supplies, to insert Statement 1A for ITC accumulated due to inverted tax structure, and to insert Statement 5B for deemed export refund invoice-level details. Substituted declarations require that refund claims match Statement 5B invoices, do not exceed input tax credit in valid returns, confirm reciprocal non-claims, and include an undertaking to repay refunded amounts with interest if compliance conditions are breached.

GSTR-5A filing deadline extension permits non-resident OIDAR suppliers to furnish delayed returns for specified earlier months.
Extension of the time limit for furnishing FORM GSTR-5A is granted for returns covering July to December 2017 by persons supplying online information and database access or retrieval (OIDAR) services from outside India to non-taxable online recipients, superseding the earlier notification and establishing a new final date for submitting those returns.

Extension of filing deadline for non-resident taxpayers' GSTR-5 returns under CGST provisions allows late submission.
Extends the filing deadline for returns by non-resident taxable persons in FORM GSTR-5 for July-December 2017, permitting submission until the specified extended date under the statutory provisions of the Central Goods and Services Tax Act and applicable procedural rules; the notification supersedes an earlier notification except as to prior actions.

Extension of time for GST ITC-01 filing extends deadline for eligible registrants to submit declarations before the notified cutoff.
Extension of time for making the declaration in FORM GST ITC-01 is provided to registered persons who became eligible to avail input tax credit during the specified months; the Commissioner, invoking the Act and applicable rules, supersedes an earlier notification and fixes a final date for submission, while excepting actions done or omitted prior to the supersession.

Extension of time for filing FORM GST TRAN-1 granted, extending the submission deadline and superseding the earlier order.
The Commissioner, exercising powers under rule 117 of the Central Goods and Services Tax Rules read with section 168 of the Act and on Council recommendations, issued an order superseding Order No. 07/2017-GST and extended the period for submitting the declaration in FORM GST TRAN-1, thereby prescribing a new deadline and providing administrative relief for filing.

Extension of filing deadline for Form GST TRAN 1 declarations granted, extending the statutory submission period under rule 120A.
The period for submitting the declaration in Form GST TRAN-1 is extended under rule 120A read with the Act, on the Council's recommendation, superseding Order No. 08/2017-GST except as to actions or omissions before that supersession, and the submission period is extended until 27th December 2017.

Time of supply: registered taxpayers not under composition must pay central tax at the time of outward supply.
Notification designates registered persons not opting for the composition levy as liable to pay central tax on outward supplies of goods at the time of supply, including situations attracting time-of-supply adjustments, while excluding registered persons making specified actionable claims; such persons must furnish required details and returns and pay tax within the periods prescribed, and the notification supersedes the earlier notification except as to prior actions.

Registration exemption for e-commerce service suppliers when turnover falls below prescribed all India and special state thresholds.
Specifies an exemption from compulsory registration under the Central Goods and Services Tax Act for persons making supplies of services through an electronic commerce operator required to collect tax at source, excluding supplies under section 9(5), subject to an all-India aggregate turnover ceiling and a lower ceiling for special category States, issued under section 23(2) of the Act.

Late fee cap for GSTR 3B filings limits per day charges and reduces liability for nil tax returns.
The Central Government limits the late fee for delayed filing of FORM GSTR-3B from October 2017: where tax is payable, late fee in excess of a specified daily amount is waived; where total central tax payable is nil, late fee in excess of a lower specified daily amount is waived, thereby capping per day late fee exposure for registered persons.

Due date extension for Form GST-ITC-04 filing; deadline moved by CGST notification to allow additional compliance time.
Extension of the filing deadline for submission of Form GST-ITC-04 is effected by substituting the previously prescribed due date in Notification No. 53/2017 Central Tax with a later date, thereby shifting the statutory deadline for furnishing details in Form GST-ITC-04 under the CGST Act and rule 45.

Extension of GSTR-6 filing deadline granted for the July return; further monthly extensions will be notified subsequently.
The Commissioner, exercising powers under sub section (6) of section 39 read with section 168 of the Central GST Act and rule 65, extends the time limit for an Input Service Distributor to furnish the return in FORM GSTR-6 for the July 2017 return period, superseding an earlier notification; extensions for August, September and October 2017 will be notified subsequently.

Extension of return filing deadline for non-resident OIDAR suppliers to furnish FORM GSTR-5A; deadline moved to December.
The Commissioner extends the time for furnishing the return in FORM GSTR-5A for July-October 2017 for non-resident suppliers of online information and database access or retrieval services to non-taxable online recipients, until the fifteenth day of December, 2017, under powers granted by the Central and Integrated Goods and Services Tax Acts.

Extension of return filing deadline for non-resident taxable persons in FORM GSTR-5 granted, allowing belated submission under specified GST provisions.
Commissioner extends the time limit for furnishing returns by non-resident taxable persons in Form GSTR-5 for July, August, September and October 2017 until 11 December 2017 under the Central Goods and Services Tax framework and applicable return-filing rules.

Extension of GSTR-4 filing deadline granted, providing additional time for composition taxpayers to comply with return filing requirements.
Amends the earlier Central Tax notification by substituting the previously prescribed due date for filing FORM GSTR-4 with a later date, effected under powers granted by the Central Goods and Services Tax Act and published as a formal amendment to Notification No.41/2017 Central Tax.