Return Filing Deadline: GSTR-3B returns for specified months must be filed by the prescribed succeeding month due date.
Mandates furnishing of FORM GSTR-3B for January-March 2018 through the common portal by the specified succeeding month due dates, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding return filing due date.

Mizoram GST amendment allows manual filing, adds appellate authority with appeal timelines, and updates refund application forms.
The Rules amend the Mizoram GST Rules, clarifying that exempt-supply aggregates exclude certain notified services; make supplier invoice issuance discretionary in the specified provision; introduce mirror manual filing and processing provisions treating electronic references as including manual submission in prescribed Forms; establish an Appellate Authority framework with appeals to Commissioner or Additional Commissioner depending on the rank of the order issuing officer and set limitation periods; permit termination of specified appointments by the Central Government with Council Chairperson approval; and insert detailed manual refund application and order forms with required declarations and calculation statements.

Composition levy opt-out: registered persons must pay state tax at time of outward supply and file prescribed returns.
Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply, must furnish prescribed details and returns under Chapter IX and the rules, and shall pay tax within the period specified in the Act; the notification supersedes the earlier one to the extent indicated.

Registration exemption for small service suppliers through e commerce operators required to collect tax at source, subject to turnover limits.
Specifies that persons making supplies of services through an electronic commerce operator required to collect tax at source under section 52, excluding supplies under sub section (5) of section 9, are exempted from obtaining registration where their aggregate turnover, computed on an all India basis for a financial year, does not exceed twenty lakh rupees; a lower aggregate threshold applies for specified special category States.

Late fee waiver for delayed GSTR-3B returns removes excess daily penalty, reduced threshold applies when tax liability is nil.
Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October 2017 onwards by the due date, limiting recoverable daily penalty to a fixed baseline and, where the total state tax payable is nil, providing a lower baseline for waiver of excess late fee.

Extension of Form GST ITC-04 filing deadline allows return for July-September quarter to be filed by end December.
The Government extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent from one job worker to another, relating to the quarter July-September, 2017, until the 31st day of December, 2017, thereby modifying the statutory compliance timeline for those job-work transactions.

Extension of filing deadline for composition suppliers' FORM GSTR-4 to a new statutory date under state GST provisions.
Extends the time limit for submission of returns by composition scheme taxpayers in FORM GSTR-4 for the July-September 2017 quarter to a new specified date under the Andhra Pradesh Goods and Services Tax Act and Rules, and supersedes an earlier Chief Commissioner order as the legal basis for the extension.

Special filing procedure for small taxpayers requires quarterly GSTR-1 submissions by prescribed staggered deadlines for specified quarters.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the transition period July 2017-March 2018; further details or extensions concerning the special procedure and time limits will be notified in the State Gazette.

Tenure requirement removed: deletion of the phrase imposing a minimum prior service period from the GST rule provision.
Corrigendum removes the words inserting a tenure condition after the reference to the Commissioners of State tax or Central tax in the rule provision, eliminating the proposed phrase imposing a minimum period of prior service as set out in the earlier notification.

Waiver of late fee applies to registered persons for delayed GSTR-3B filing for specified months following GST Council recommendation.
The Government waives the late fee payable under Section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for all registered persons who failed to furnish FORM GSTR-3B by the due date for August and September 2017; the waiver is issued under Section 128 on the recommendation of the GST Council.

GST filing deadline extension allows exporters to submit export details after GSTR-3B and auto-drafting into GSTR-1.
Rule 24(4) extends the filing date to 31 December 2017. Rule 45(3) permits further extension of time limits by the Chief Commissioner of State Tax by notification, with Central Tax Commissioner notifications deemed effective. Rules 96(2) and 96A(2) add provisos requiring suppliers, where GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such data must be transmitted electronically to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.

Amendment to state tax rate schedule clarifies tariff entry scope and removes specified exclusions and item descriptions.
Corrigendum amends Notification No. 1/2017-State Tax (Rate) by three textual corrections: replacing "30" with "30 or any Chapter" in serial no. 180 to broaden classification scope; omitting "other than those" in serial no. 42 to remove a stated exclusion; and omitting "goggles and the like, corrective, protective or other" in serial no. 411 to delete those descriptive terms from the item description.

Deemed export refund evidence: supplier must present recipient acknowledgement, signed tax invoice, undertakings on input tax credit and refund claims.
Suppliers claiming refund for deemed export supplies must produce one of the following: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or the supplier's tax invoice duly signed by the recipient Export Oriented Unit confirming receipt; an undertaking from the recipient that no input tax credit on such supplies has been availed; and an undertaking that the recipient will not claim the refund and the supplier may claim it.

Supply of used and seized goods by government bodies to registered persons permitted under amended rate notification.
The notification amendment inserts an entry permitting supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap from Central, State, Union territory or local authorities to any registered person, specifying supplier and recipient classes within the State Tax (Rate) notification and taking effect from the thirteenth day of October, 2017.

Government Entity definition clarified and grant-funded supplies exempt when consideration is received in the form of grants.
The Schedule adds Duty Credit Scrips and exempts supply of goods by a Government Entity to government bodies or specified persons when consideration is received as grants; the Explanation defines Government Entity as a statutory or government-established body with ninety percent or more equity or control; ANNEXURE I requires a brand owner who is different from the packer to file an affidavit foregoing actionable claim and authorising the packer to print an indelible statement on unit containers.

GST rate amendments reclassify goods and impose a brand owner affidavit requirement for unit packed branded products.
Amendments revise the State GST rate notification by altering classification entries across multiple Schedules, inserting new tariff items and omitting or substituting serial entries to reallocate goods between rate bands. They add specific goods (including dried mangoes, khakhra, various wastes and scraps, e waste, biomass briquettes, certain medicaments, real zari thread, and specified sewing threads and yarns) and refine descriptions and exclusions. A proviso in the ANNEXURE requires a brand owner to file an affidavit forfeiting actionable claims when a different person packs unit containers and to authorise printing of that forfeiture statement on packaging.

Governmental entity definitions expanded; specified government grants and certain transport and infrastructure services exempted under SGST notification.
The notification amends the rate table to add nil-rated entries for (i) supplies by a Government Entity to governments or specified persons when consideration is received as grants (Chapter 99); (ii) goods transport agency services to unregistered persons except specified institutional recipients; and (iii) access-to-road-or-bridge annuity services. It also revises the description of upfront payments for long-term leases of industrial or infrastructure plots provided by government-controlled development entities, and redefines "Governmental Authority" and introduces "Government Entity" to reflect bodies with ninety percent or more government participation.

GST rate schedules amended for multiple goods, including food items, waste materials, machinery parts and brand-name declarations.
Amends the Uttarakhand GST rate notification by revising multiple Schedule I, II, III and IV entries covering dried fruits, khakhra, namkeens, medicaments, waste and scrap materials, e-waste, biomass briquettes, filament yarns, stone goods, office articles, machine parts and bearings. The Annexure is also expanded to require an affidavit where brand-right ownership and packing are held by different persons, confirming voluntary foregoance of the brand right and authorising marking on unit containers. The notification is stated to take effect from 13 October 2017.

Composition scheme eligibility clarified for mixed suppliers, with exempt service value excluded from aggregate turnover computation.
Clarification is issued on the eligibility of a person under the composition scheme where the person supplies goods and/or services covered by clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including services by way of extending deposits, loans or advances to the extent consideration is represented by interest or discount. Such exempt service supplies do not, by themselves, make the person ineligible for the composition scheme, provided the other statutory conditions for composition remain satisfied. The value of exempt services is also excluded from aggregate turnover for determining eligibility under section 10.

Supply of services by committee members to central bank added to GST notification, effective retrospectively from October.
An amendment inserts a new Table entry covering the supply of services by the members of Overseeing Committee to Reserve Bank of India, identifying the supplier class as members of the Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India, effected under sub section (3) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 and deemed to come into force from 13 October 2017.