Extension of GST filing deadlines permits export details to be submitted post-GSTR-3B and auto-drafted into GSTR-1.
Delhi extends certain GST filing deadlines and enables Commissioner-issued extensions to be effective in the State. It adds provisos to Rules 96(2) and 96A(2) requiring suppliers, where GSTR-1 filing deadlines are extended, to submit export details from Table 6A after filing FORM GSTR-3B; those export details must be transmitted to Customs via the common portal and will be auto-drafted into FORM GSTR-1 for the same tax period.

Waiver of late fee under section 47 for registered persons who failed to file FORM GSTR-3B for specified months.
The notification waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B for the months specified by the issuing authority, enacted under section 128 of the Delhi GST Act on the recommendation of the Council.

Threshold revision raises GST turnover limits and adjusts intermediary threshold with retrospective effect.
Amendment to Notification No. 8/2017-State Tax substitutes specified monetary expressions to revise statutory turnover thresholds, replacing the prior higher-tier threshold with a new elevated limit and increasing the intermediate threshold accordingly; the amendment is made under section 10(1) of the Delhi Goods and Services Tax Act, 2017 and takes effect from 13 October 2017.

Concessional state tax for intra State supplies destined for export permitted subject to prescribed export documentation and movement conditions.
Grants a concessional state tax treatment for intra State supplies to a registered recipient for export, limiting tax liability to a concessional rate provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice number in export documentation, is registered with an Export Promotion Council or recognised Commodity Board, places a purchase order and notifies the supplier's tax officer, ensures prescribed movement or warehousing and aggregation procedures with warehouse acknowledgements, and furnishes export documentation and proof of filing to the supplier and the supplier's tax officer; failure to export within the period disqualifies the concession.

Turnover-based tax obligation: small registered suppliers must pay state tax at time of supply and file returns.
Registered persons with aggregate turnover not exceeding the prescribed small dealer threshold and not opting for composition levy are required to pay state tax on outward supply at the time of supply as per section 12(2)(a), including situations under section 14, and to furnish details and returns under Chapter IX and the related rules; the payment period is as specified in the Delhi GST Act, with the notification effective from 13 October 2017.

Reduced GST rate on specified food for free distribution to economically weaker sections, subject to official certification requirement.
Notification under section 9(1) of the Delhi GST Act prescribes a 2.5 percent State Tax on intra State supplies of food preparations under tariff items 19 or 21 when supplied in unit containers for free distribution to economically weaker sections under an approved government programme, conditional on supplier producing within five months a certificate from an officer of at least Deputy Secretary rank confirming such free distribution, subject to commissioner granted extensions; tariff terms are to be interpreted per the First Schedule to the Customs Tariff Act, 1975.

State GST notification amendment adds textile and handicraft items to the notified list, altering serials and inserting new entries.
Amendment to a State Tax notification substitutes the entry at serial number 9 to list textile (handloom) products and handmade shawls, stoles and scarves with cross-referenced chapters, and inserts five new entries-chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola-each referenced to their respective chapters; the amendment specifies its operative effect from an earlier stated date.

State GST exemption amendment: proviso removed and exemption extended to all registered persons until specified cutoff.
The notification amends Notification No. 8/2017-State Tax (Rate) by omitting the proviso to Paragraph 1 and providing that the resulting exemption shall apply to all registered persons for the transitional application period; the amendment is made effective from the earlier operative date specified in the notification.

State tax notification reduces tax on motor vehicles under specified purchase, supply and input-tax-credit conditions.
Notification fixes a concessional State Tax rate for motor vehicles at sixty-five percent of the otherwise applicable State tax for goods under Chapter 87, subject to conditions relating to purchase and supply timing and to non-availment of input tax credits by the supplier; the measure is temporally limited and applies from the notification's stated commencement date.

Late fee waiver for delayed GSTR-3B returns: excess per-day charges waived; nil-tax filers receive a lower cap.
The Government waives the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards: waiver covers amounts in excess of twenty five rupees per day, and where the return shows nil State tax payable the waiver covers amounts in excess of ten rupees per day; notification effective from 15th November 2017 under section 128 of the Act.

Uttar Pradesh GST rules allow manual filing, add appeal timelines to Additional Commissioner, and introduce manual refund forms.
Amendments effective 15 November 2017 clarify that exempt supplies exclude services listed in GOI notification 42/2017, relax rule 54(2) from mandatory to discretionary issuance, introduce rules 97A and 107A to permit manual filing alongside electronic processes in prescribed Forms, insert rule 109A establishing appeal timelines to the Additional Commissioner (Appeals) of three months for aggrieved persons and six months for officers directed to appeal, and add FORM-GST-RFD-01A and FORM-GST-RFD-01B for manual refund applications and refund order details.

Registration exemption for small e-commerce service suppliers where aggregate turnover falls below prescribed thresholds; operator collects tax at source.
Suppliers of services made through an electronic commerce operator required to collect tax at source are exempted from obtaining registration where their aggregate turnover, computed on an all India basis, does not exceed twenty lakh rupees in a financial year, subject to a lower all India threshold of ten lakh rupees for supplies from specified special category States; the notification is deemed effective from 15th November, 2017.

Late fee waiver for GSTR-3B filing delays: excess daily charges capped and reduced for nil state-tax returns.
Waives the portion of late fee for registered persons failing to furnish FORM GSTR-3B for October 2017 onwards where the late fee exceeds a prescribed daily amount; if the state tax payable in the return is nil, the waiver reduces the chargeable late fee to a lower daily amount. The notification is issued under the Uttar Pradesh GST statute read with the General Clauses Act and is effective from 15th November 2017.

GSTR-1 filing deadlines extended for small taxpayers; quarterly returns to be furnished within prescribed staggered deadlines.
Registered persons below the specified aggregate turnover threshold must follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1 for the transitional period July 2017-March 2018. The notification prescribes staggered due dates for each quarter as set out in the Table and states that any special procedure or extension of time under the Act for July 2017 to March 2018 will be notified subsequently, with the notification deemed effective from a November 2017 commencement date.

Payment of State Tax at Time of Supply: non-composition registered dealers must pay tax on outward supplies and file returns.
Registered persons who did not opt for the composition levy are required to pay the State tax on outward supply at the time of supply, including where special supply provisions apply, and to furnish details and returns as prescribed in Chapter IX, complying with the payment periods specified by the Act.

GSTR-1 deadline extensions and export reporting rules require export details after GSTR-3B and auto-drafting into returns.
The amendment extends the filing deadline in rule 24 and authorises the Commissioner to extend periods under rule 45 by notification, with extensions by State or Union Territory tax Commissioners deemed notified by the Commissioner. Provisos added to rules 96 and 96A require suppliers, when FORM GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such details must be transmitted electronically to the Customs-designated system via the common portal and will be auto-drafted into FORM GSTR-1 for that tax period.

Exemption from registration for service suppliers via e commerce operators obliged to collect tax at source when turnover is below threshold.
Suppliers of services who supply through an electronic commerce operator that is required to collect tax at source and whose aggregate turnover, computed on an all-India basis, does not exceed the prescribed financial-year threshold, are specified as the category of persons exempted from obtaining registration under the Mizoram Goods and Services Tax Act, 2017.

Late fee cap limits daily penalty for delayed GSTR-3B filings, with a reduced cap for nil returns effective October.
Limits the maximum late fee for delayed filing of FORM GSTR-3B from October 2017 by waiving any amount in excess of a prescribed per-day cap; a lower per-day cap applies where the return shows no state tax liability, so excess late fee for nil returns is similarly waived.

Extension of GSTR-1 filing deadlines for specified high turnover taxpayers, with staged monthly due dates and further return extensions to follow.
Notification authorises an extension to furnish FORM GSTR-1 for registered persons above the prescribed aggregate turnover threshold, superseding the earlier central notification and setting staged deadlines: July-October 2017 by 31 December 2017; November 2017 by 10 January 2018; December 2017 by 10 February 2018; January 2018 by 10 March 2018; February 2018 by 10 April 2018; March 2018 by 10 May 2018. Further extensions for return filing will be notified later.

Quarterly GSTR-1 filing required for small taxpayers with limited turnover; quarterly deadlines set and further extension to be notified.
Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, and sets quarter-wise final dates for submission; further procedural directions or extensions of time for the months covered will be notified subsequently in the Official Gazette.