GST classification: Limited Liability Partnerships treated as partnership firms and GTA non-payers covered by amended notification.
The notification amendment excludes a goods transport agency from the specified exemption if it has not paid state tax at the rate of 6%, and expressly declares that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.

GST classification of composite works contracts updated; specified infrastructure, transport and GTA entries reclassified and tax options clarified.
Amendments substitute multiple table entries in the Punjab GST notification to redefine categories for composite supply of works contract, detailing subcategories (government preservation and water infrastructure; public-use transport and urban housing/pollution-control structures; original works including railways, specified residential and low-cost housing, post-harvest storage and mechanised food-grain systems; and other construction services). They also revise transport and GTA entries to address fuel-included consideration, define GTA, provide elective tax rate options, and restrict benefits where input tax credit has been taken; further adjustments reclassify certain manufacturing, printing and publishing services and add "planetarium" to an entertainment item.

Housekeeping services: plumbing and carpentry included in notification, except when supplied via e commerce requiring registration.
The amendment inserts clause (iii) to include services by way of house-keeping, such as plumbing and carpentering, in the notification, effective 22nd August 2017, made under sub section (5) of section 9 of the Punjab Goods and Services Tax Act, 2017, except where such services supplied through an electronic commerce operator are subject to registration under sub section (1) of section 22 of the Act.

GST exemption: targeted nil-rated services including FIFA event services, transit cargo, government grant-funded services and PDS supplies.
The notification amends the GST exemption table to add nil-rated entries for FIFA-related event services (with sports ministry certification), transit cargo services to Nepal and Bhutan, government-entity services funded by grants, and Public Distribution System services by Fair Price Shops; it also updates agricultural insurance scheme nomenclature and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.

Composition scheme: provisional registrants may opt electronically via FORM GST CMP 02, with declaration limits after ITC 03.
Provisional registrants or applicants may opt into the composition scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within the prescribed period; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. A single revision of TRAN-1 is permitted within the specified periods. Multiple timing provisions are harmonised to the period in Rule 117 or any extension by the Commissioner, and forms, e-way bill requirements, deadlines, and governance provisions for personnel and reporting are amended accordingly.

Tax deduction at source expanded to specified government bodies and PSUs, with commencement to be notified later.
The State Government appoints 18th September, 2017 as the date on which section 51(1) of the Telangana GST Act shall come into force for specified deductors: authorities/boards/bodies established by statute or government with majority equity or control; societies established by government or local authorities under the Societies Registration Act; and public sector undertakings. These persons are required to deduct tax at source from payments made or credited to suppliers of taxable goods or services from a commencement date to be notified subsequently on the GST Council's recommendation. The notification is deemed effective from 15th September, 2017.

Registration exemption for casual handicraft suppliers while requiring PAN and e-way bill generation for inter state supplies.
Casual taxable persons making inter state supplies of handicraft goods are exempted from registration under the Telangana GST Act, subject to aggregate value thresholds on an all India basis; such persons must obtain a Permanent Account Number and generate an e way bill under Rule 138, and the exemption applies where goods meet the notification's definition of handicraft by listed HSN codes.

Corrigendum to amendment designation: official notification corrects the cited GST amendment title to the tenth amendment.
A departmental corrigendum directs that the words "Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2017" in Department Notification No.55/2017-State Tax (published 15 November 2017) be read as "Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017", correcting the cited amendment designation.

Delegation of functions under Goa GST Act assigns administrative, assessment and enforcement powers to designated officers within jurisdiction.
Delegation of functions under the Goa GST Act assigns specified administrative, assessment, refund, inspection, investigation and enforcement powers to designated officers within their territorial jurisdiction, subject to conditions and restrictions the Commissioner may impose, and provides effective commencement dates for the delegated responsibilities.

GST return deadline extensions allow exporters to submit export details after filing GSTR-3B, with electronic transmission to customs.
The amendment permits extensions of GSTR-1 filing deadlines and provides that any extension notified by the Commissioner of Central Tax is deemed notified by the State Commissioner. Provisos in rules 96 and 96A require suppliers, where GSTR-1 deadlines are extended, to furnish export details in Table 6A after filing FORM GSTR-3B; those details will be electronically transmitted by the common portal to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.

E-way bill compliance for movement of goods is prescribed through portal filing, validity rules, exemptions, and transport documentation.
Mandatory e-way bill generation is prescribed for movement of goods by registered persons and in specified movements involving unregistered persons or inward supplies from outside the State where the consignment value exceeds fifty thousand rupees. The notification requires electronic furnishing of Part A before movement, Part B with vehicle details where applicable, and prescribes the particulars, validity period, cancellation facility, consolidated e-way bill procedure, recipient acceptance mechanism, and inter-State validity. It also excludes specified goods and movements, requires carriage of invoice or challan, and provides for detention, seizure and penalty for non-compliance or incorrect information.

Correction of administrative authority replaces 'the Board' with 'the Commissioner' in a state GST notification, effective June 2017.
Corrigendum amends a state GST notification by substituting the term the Commissioner for the Board in a specified rule; the amendment is declared effective from 22 June 2017 and is issued by the Commercial Taxes Department under the State GST framework.

Composition opt-out obligation: registered persons not opting for composition must pay central tax at time of supply and file returns.
Registered persons who did not opt for the composition levy are required to pay central tax on outward supplies at the time of supply, including in situations governed by the time-of-supply provisions; they must furnish details and returns as prescribed in Chapter IX and the rules and pay tax within the periods specified in the Act.

Exemption from registration for small service suppliers via e commerce operators obliged to collect tax at source.
Specifies exemption from compulsory registration under the Punjab GST Act for persons supplying services through an electronic commerce operator required to collect tax at source, where the supplier's aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; excludes supplies falling within the specified excluded category and provides a lower aggregate turnover threshold for suppliers in special category states.

Late fee waiver for delayed GST returns; lower per-day threshold applies where the state tax liability is nil.
The notification waives the late fee payable by registered persons for failure to furnish FORM GSTR-3B from the month of October 2017 onwards by the due date, limiting the waiver to amounts in excess of a specified per-day threshold; where the state tax payable in the return is nil, a lower per-day threshold for the waiver applies.

Extension of GSTR-1 filing deadline allows eligible small suppliers to submit quarterly outward supply details under staggered schedule.
Notification prescribes a special quarterly filing procedure in FORM GSTR-1 for registered persons with aggregate turnover of upto 1.5 crore rupees, effective 15th November 2017, under section 148 of the Punjab GST Act. It sets extended deadlines for quarters: July-September 2017 (31st December 2017), October-December 2017 (15th February 2018) and January-March 2018 (30th April 2018), and indicates further Gazette notification for the special procedure or time extension relating to outward supply statements and returns for July 2017 to March 2018.

Commencement of GST amendment rules: specified sub rules of rule 2 brought into force from 1 July 2017 by state notification.
The Government of Maharashtra, exercising its statutory power to appoint commencement dates, notifies that the provisions of the specified sub rules of rule 2 of the Sixth Amendment Rules, 2017 shall come into force on the first day of July, 2017, and records the prior Gazette publication of the amendment instrument.

Punjab GST rules amend exempt-supply valuation, permit manual filing, define appeal routes, and add manual refund forms.
Amendments clarify that the aggregate value of exempt supplies excludes services specified in the Government of India notification dated 27 October 2017; change a supplier obligation from mandatory to permissive; introduce manual filing provisions equating manual submissions and issuances with electronic processes; prescribe appellate routes and limitation periods to Commissioner (Appeals) or Additional Commissioner (Appeals) depending on the original adjudicating officer; allow Central Government, with Council Chairperson approval, to terminate appointments of Chairman and Technical Member; and insert manual refund application and order forms with prescribed declarations and calculation annexures.

Registered non-composition taxpayers must pay state tax at time of supply and file returns accordingly.
Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply specified in clause (a) of subsection (2) of section 12, including situations under section 14, and must furnish details and returns as prescribed in Chapter IX and the rules made thereunder; the period for payment shall be as specified in the Act.

Registration exemption for small e commerce service suppliers via TCS mechanism clarified; eligibility tied to turnover thresholds.
Suppliers of services made through an electronic commerce operator required to collect tax at source are exempted from registration if their aggregate turnover, computed on an all India basis, does not exceed the statutory threshold; services specified under section 9(5) are excluded and a lower turnover ceiling applies to suppliers in special category states (excluding Jammu and Kashmir).