Supply of services by Overseeing Committee members added to State Tax (Rate) notification, designating providers and recipient under GST.
Amendment inserts a new Table entry in Notification No. 13/2017 State Tax (Rate) specifying supply of services by the members of the Overseeing Committee to the Reserve Bank of India, naming the members as providers and the Reserve Bank of India as recipient; effected under section 9(3) of the Delhi GST Act and taking effect from the thirteenth day of October, 2017.

Correction to statutory reference: specifies sub section (4) of section 9 as the operative provision, effective from June 30, 2017.
Corrigendum to Notification No. 8/2017 substitutes the words "under section 9" with "under sub section (4) of section 9" in paragraph 1, clarifying the operative statutory provision for the rate notification; the corrigendum is effective from 30 June 2017.

Extension of GST TRAN-1 filing deadline granted; submission period extended under rule 120A on Council recommendation.
The Commissioner of State Tax, under rule 120A read with section 168 of the Telangana GST Act and on the Council's recommendation, extended the period for submitting the declaration in FORM GST TRAN-1 until 27th December, 2017, effecting a procedural adjustment to the filing timeline for transitioning taxpayers.

Manual filing and processing expands GST electronic procedures to permit corresponding manual submissions and appended forms under state GST rules.
Amendments introduce: a clarification excluding certain notified services from the aggregate value of exempt supplies; substitution in rule 54(2) making supplier issuance permissive; insertion of rules 97A and 107A to include manual filing and issuance where electronic filing or issuance is referenced; insertion of rule 109A appointing appellate authorities of rank not below Joint Commissioner for appeals against orders of officers of rank Deputy Commissioner and below; and inclusion of FORM GST RFD 01A and FORM GST RFD 01B for manual refund applications and refund order details.

Composition scheme option: provisional registrants may opt in and must submit ITC-03 before TRAN-1 declaration.
The amendment enables provisional registrants or registration applicants to opt for the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days, barring subsequent filing of FORM GST TRAN-1; it permits a one-time revision of TRAN-1 within prescribed or extended time. It also revises governance provisions on member remuneration and termination, adds a quarterly performance reporting duty, clarifies e-way bill generation for inter-state principal-to-job-worker and handicraft consignments, and updates FORM TRAN-1, GSTR-4 and e-way bill notes for import consignments.

Advance ruling authority constituted: Punjab Authority for Advance Ruling established with central and state appointed members.
Constitution of a Punjab Authority for Advance Ruling under section 96 of the Punjab Goods and Services Tax Rules, 2017 by gubernatorial notification. The Authority's membership is specified as two named Joint Commissioners: one appointed by the Central Government (Joint Commissioner, GST, Chandigarh Zone) and one appointed by the Government of Punjab (Joint Commissioner of State Tax), with notification issued by the Department of Excise and Taxation.

State Level Screening Committee on Anti-Profiteering constituted to oversee GST anti-profiteering compliance in Punjab under state rules
Constitution of a State Level Screening Committee on Anti-Profiteering under sub rule (2) of rule 123 of the Punjab GST Rules, 2017, naming the Commissioner, GST, Chandigarh (nominated by the Chief Commissioner, CGST, Chandigarh Zone) and an Additional Commissioner of State Tax (nominated by the Commissioner of State Tax) as members; issued by the Department of Excise and Taxation as the formal notification establishing the Committee and its nomination provenance for administering anti profiteering matters.

E way bill requirement for specified high-value and listed goods during interstate and intrastate transport takes effect.
The amendment requires carriage of Form e-way bill 02 under rule 138 for transportation or transit storage of taxable goods valued at rupees fifty thousand or more, for movements within Uttar Pradesh or from a place in the State to outside, and lists specified goods (including mentha oil, supari, iron and steel, edible oils, coal products, paper, marble, tobacco products, lubricants, tyres, kattha, skimmed milk powder, paints, sanitary ware, and timber). The notification is effective from 16th December 2017.

Late fee cap for GSTR-3B reduced; nil returns receive a lower daily cap under the notification.
The Government caps the late fee for delayed FORM GSTR-3B filings from October 2017 onwards at a fixed daily maximum, and caps the late fee for returns showing nil state tax at a lower fixed daily maximum; amounts in excess of those daily caps are waived. The notification takes effect from 15 November 2017 and implements the Council's recommendation to reduce daily late fee exposures for delayed monthly GSTR-3B submissions.

Registration exemption for e commerce service suppliers where turnover is below the prescribed threshold; TCS liable suppliers relieved of mandatory registration.
Suppliers of services made through electronic commerce operators who are liable to have tax collected at source by the operator are exempted from compulsory GST registration if their aggregate all India turnover in a financial year does not exceed the prescribed twenty lakh rupee threshold, this specification having effect from 15th November, 2017 and limited to the identified category of service suppliers.

Exemption from tax on advances: non composition taxpayers relieved from advance tax liability; compliance obligations remain.
The notification exempts all taxpayers not opting for the composition levy from payment of tax on advances received for supply of goods, effective 15th November, 2017. It designates registered persons not under composition to pay central tax on outward supply at the time of supply as per clause (a) of sub section (2) of section 12, including cases under section 14, and to furnish returns and details under Chapter IX within the periods prescribed by the Act.

Corrigendum correcting notification number to Notification No.32/2017-STATE TAX, rectifying published reference in official record registry.
The corrigendum directs that the words, figures and signs "Notification No.34/2017-STATE TAX" in the departmental notification as published in the Rajpatra be read as "Notification No.32/2017-STATE TAX", constituting an administrative correction to the published citation without altering the substantive provisions of the referenced notification.

Territorial jurisdiction clarified assigning statewide and divisional audit and enforcement powers under the Jharkhand GST framework.
The notification appoints specified tax authorities to exercise powers conferred by the State GST Act within the local units shown, establishing territorial jurisdiction and allocating statewide, divisional and district limits for audit and enforcement posts to organize delegation of powers under the Act.

Jurisdiction of GST Bureau of Investigation defined, allocating territorial authority and reporting roles across state and divisions.
The notification appoints specified State Tax officers in the Bureau of Investigation to exercise Jharkhand GST investigatory and administrative powers within defined territorial limits, designating the Commissioner as statewide authority and allocating divisional and circle officers to particular districts and divisions; the Headquarter Bureau will perform duties assigned by the Commissioner and Divisional Bureaux will perform duties assigned by the Joint Commissioner (Administration) under the Jharkhand GST legislative framework.

Deemed export refund evidence requirements: suppliers must produce recipient acknowledgments and undertakings to support refund claims.
Suppliers claiming refund for deemed export supplies must produce either an acknowledgement 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. Suppliers must also furnish an undertaking from the recipient that no input tax credit has been availed and that the recipient will not claim the refund, permitting the supplier to claim it. These evidentiary requirements are mandated by notification under rule 89(2)(g) of the Assam GST Rules.

Advance Ruling Authority established under the GST Act to provide binding tax determinations and administer rulings.
Constitution of the Authority for Advance Ruling under Section 96 of the Madhya Pradesh Goods and Services Tax Act, 2017 by notification dated 5 December 2017, establishing the Authority at the Office of the Commissioner, Commercial Tax, Moti Bunglow, Indore, issued by the Deputy Secretary in the name of the Governor to operationalise advance ruling functions under the GST framework.

Payment of State Tax at Time of Supply: non-composition registered persons must pay tax and file prescribed returns.
Registered persons not opting for the composition levy are notified as a class required to pay State tax on outward supply at the time of supply, including situations covered by the Act's special supply provisions, and must furnish details and returns as specified in Chapter IX and the applicable rules, with payment periods as provided in the Act.

Registration exemption for small suppliers through e commerce operators where operator collects tax at source and turnover below threshold.
Persons making supplies of services through an electronic commerce operator required to collect tax at source, and having an aggregate turnover computed on an all India basis not exceeding the small supplier threshold in a financial year, are specified as exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act; the exemption excludes certain specified supplies and is effective from 15 November 2017.

Late fee waiver for GSTR-3B returns limits payable late fees above prescribed daily thresholds for returns from October onwards.
Waiver of late fee for failure to furnish FORM GSTR-3B for returns from October 2017 onwards: amount of late fee in excess of twenty five rupees per day is waived; where the total State tax payable in the return is nil, the waiver applies to the amount in excess of ten rupees per day. The waiver takes effect from 15 November 2017 under the State GST enactment.

Extension of time to file GSTR-1: quarterly filers with limited turnover allowed special delayed filing schedule and procedural conditions
The notification grants a class of registered persons with aggregate turnover of upto 1.5 crore rupees in the preceding or current financial year permission to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1 on a quarterly basis. It prescribes extended deadlines for the quarters July-September 2017, October-December 2017 and January-March 2018, links the special procedure to the Act's return-filing provisions, and states that the detailed procedure or extension will be notified subsequently in the Official Gazette, with the notification effective from 15th November 2017.