Extension of filing deadline for Input Service Distributor GSTR-6 returns announced; further monthly extensions to be notified.
The State Commissioner, exercising powers under the State GST provisions and rules, has superseded an earlier notification and extended the time limit for furnishing the monthly return by an Input Service Distributor in FORM GSTR-6 for July 2017 until the end of December 2017, while noting that extensions for August, September and October 2017 will be notified subsequently in the Official Gazette.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted, allowing later submission for specified months.
Extension of time for furnishing returns by non-resident taxable persons in FORM GSTR-5 is granted: the Commissioner, relying on powers under the State Goods and Services Tax Act and the State GST Rules, extends the statutory filing deadline for non-resident taxpayers' returns for the months of July, August, September and October 2017 to a specified later date, effectuated by a State tax notification and limited to the procedural deadline for filing in FORM GSTR-5.

Filing deadline extension for GST returns; notification substitutes an earlier deadline with a later one and sets retroactive commencement.
Amendment substitutes the previously prescribed filing deadline in the earlier Kerala State GST notification with a later deadline; the Commissioner exercises powers under the State GST statute to make this substitution and provides that the notification shall have effect from the original earlier commencement date.

GSTR-1 filing deadline extension grants later dates for large taxpayers to furnish outward supplies details.
Extends the due dates for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year, superseding an earlier notification, and specifies extended deadlines for July, 2017 to March, 2018 in a tabulated schedule; further extensions for furnishing details or returns under the provisions for inward supplies reporting and return filing will be notified later in the Official Gazette.

GSTR-3B filing deadlines set; returns must be filed on time and liabilities paid via electronic cash or credit ledger.
The notification prescribes last dates for electronic filing of FORM GSTR-3B for January, February and March 2018 and mandates that registered persons discharge their liabilities - tax, interest, penalty, fees or other amounts - by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date for filing, subject to the Act's payment provisions.

Facility of export without payment of integrated tax deemed withdrawn until tax and interest are paid, then restored.
Corrigendum revises the effect of non-payment under sub-rule (1) of rule 96A State GST Rules, 2017: where the registered person fails to pay the tax due and interest within the prescribed period, the facility of export without payment of integrated tax is deemed withdrawn, and the facility is restored upon payment of the amount specified in the sub-rule.

Notification amendment: corrigendum replaces reference to paragraph 5 with paragraphs 3.20 and 3.21 in prior S.O.
The corrigendum amends S.O. 167 (21st September, 2017) by directing that, in line 6, the reference to "paragraph 5" be replaced with references to paragraphs 3.20 and 3.21, correcting the internal cross reference in the gazetted notification.

Tax rate schedule amendment revises specified tariff entries to alter State GST classifications and applicable entries.
Corrigendum to Notification No. 2/2017 State Tax (Rate) modifies Schedule entries: S. No.59, column (2) is changed from "9" to "7, 9 or 10"; S. No.102, column (2) is changed from "2302" to "2301, 2302". The correction adjusts the numerical classifications used to determine applicable State GST treatment for those serial numbers.

GST rate schedule amendments correct tariff codes and descriptions and add photovoltaic cells, desiccated coconuts, and optical fibre cable.
Corrigendum amends Notification No. 1/2017 State Tax (Rate) by substituting tariff codes, refining commodity descriptions, correcting typographical errors, inserting new entries (such as photovoltaic cells and desiccated coconuts), omitting certain items, and reclassifying goods (including optical fibre/cable and specified game accessories) across multiple rate schedules to align descriptions with appropriate tariff headings.

Registration exemption for small service suppliers using e commerce platforms where operator collects tax at source; turnover below threshold.
Persons making supplies of services through an electronic commerce operator required to collect tax at source under section 52, and having an aggregate turnover computed on an all India basis not exceeding the prescribed threshold in a financial year, are specified as a category exempted from obtaining registration under the Tripura State Goods and Services Tax Act, 2017.

Special filing procedure for small registered taxpayers to submit quarterly GSTR 1 returns under extended timeframes.
Registered persons with aggregate turnover up to the notified threshold must follow a special procedure to furnish outward supply details in FORM GSTR 1 on a quarterly basis, with specific extended final dates prescribed for each listed quarter: July-September by the December deadline, October-December by the February deadline, and January-March by the April deadline.

Export-linked tax exemption applies when registered supplier's sale to a registered recipient is exported with required documentation.
Exemption reduces state tax on intra State supplies by a registered supplier to a registered recipient where the recipient exports the goods and complies with specified conditions: supply on a tax invoice, export within the prescribed period, inclusion of the supplier's GSTIN and invoice number in the shipping bill, recipient registration with a recognised export body, specified goods movement to port or registered warehouse, aggregation procedures with endorsed invoices and warehouse acknowledgements, and provision of shipping bill and export proof to the supplier and the supplier's jurisdictional tax officer.

Tripura GST rules allow manual filing, amend refund forms, clarify exempt supplies, and set appellate authorities.
The amendment clarifies that the aggregate value of exempt supplies excludes certain centrally notified exempt services, substitutes "supplier shall issue" with "supplier may issue", introduces rules 97A and 107A to include manual filing and processing wherever electronic filing is referenced, establishes rule 109A prescribing appellate authorities and appeal time limits, and inserts manual refund Forms (GST RFD-01A/B) with schedules and calculation statements for refund claims.

Obligation to pay state tax at time of supply for registered persons not opting for composition levy, with returns required.
Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply, including situations covered by special timing provisions, and must furnish details and returns as prescribed in Chapter IX and the rules; the period for payment is as specified in the Act.

Late fee waiver for delayed GSTR-3B returns reduces payable excess, with lower threshold where state tax is nil.
The State Government 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, to the extent such fee exceeds twenty five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day.

Waiver of late fee for delayed GSTR-3B filings grants relief to affected registered persons for the specified period.
The State Government, under section 128 of the Telangana Goods and Services Tax Act, 2017 and on the Goods and Service Tax Council's recommendation, waives the late fee payable under section 47 for all registered persons who did not furnish FORM GSTR-3B for August and September 2017 by the due date.

Extension of GST ITC-04 filing deadline: due date deferred under Rule 45 and Section 168 of the GST framework.
Extension of the filing deadline for FORM GST-ITC-04 is prescribed by substituting the previously specified calendar deadline in Notification No. 25/2017 State Tax, effected by the Commissioner of State Tax under Section 168 of the Telangana GST Act and sub rule (3) of Rule 45 of the Telangana GST Rules, thereby deferring the statutory due date for submission of details in FORM GST-ITC-04.

Extension of return filing deadline for GSTR returns by Input Service Distributors; extensions for subsequent months to be notified.
The Commissioner extends the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017, permitting Input Service Distributors to submit that return until the end of December, 2017, by exercising powers under the taxing statute and associated rules and superseding the earlier notification; extensions for August, September and October, 2017 will be notified subsequently in the Official Gazette.

Return filing deadline extended for non-resident suppliers of online information and database access services to non-taxable recipients.
Extends the time for furnishing FORM GSTR-5A for OIDAR supplies made from outside India to non taxable online recipients for July-October 2017 until the fifteenth day of December 2017, issued under the Telangana GST Act and the IGST Act and superseding the earlier State notification, with effect from the fifteenth day of November 2017.

Extension of GST filing deadline for non-resident taxpayers permits late submission of Form GSTR-5 returns.
The Commissioner, exercising powers under the State Goods and Services Tax Act and applicable rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the specified months, specifying an extended final date for submission and thereby altering the operative filing deadline for those returns.