Extension of GSTR-1 filing deadlines for small taxpayers allows quarterly submission under a notified special procedure.
Registered persons with aggregate turnover up to 1.5 crore rupees may furnish outward supply details in FORM GSTR-1 on a quarterly basis under a special procedure, superseding the earlier notification. Extended due dates are prescribed: July-September by 10 January; October-December by 15 February; January-March by 30 April. The special procedure or extension of time limits for furnishing details and returns will be notified subsequently in the Official Gazette.

Nagaland GST rules amended: UIN national applicability, new zero-rated refund formula, quarterly refund filings and substituted registration forms.
The rules declare the Unique Identity Number under rule 17 applicable across India, limit retrospective amendment of registration particulars to no earlier than FORM GST REG-14 filing absent Commissioner order, and, effective from 23 October 2017, substitute rule 89(4) to prescribe a defined refund formula for zero-rated supplies using Net ITC and Adjusted Total Turnover, allow refunds where suppliers used certain notifications (sub-rules 4A and 4B), require quarterly refund applications in FORM GST RFD-10 with FORM GSTR-11, expand rule 96 to include services and bar certain supplier-notification cases, and substitute multiple registration and refund forms with related documentary and verification requirements.

Extension of GSTR-1 filing deadlines allows eligible small taxpayers additional time to submit quarterly outward supply details.
The State Government, under section 148 of the Madhya Pradesh GST Act, notifies that registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure to furnish outward supply details in FORM GSTR-1 for July 2017-March 2018, and sets extended quarterly due dates: 10th January 2018 for July-September, 15th February 2018 for October-December, and 30th April 2018 for January-March; the special procedure under the specified sections will be notified in the Official Gazette.

Refund of input tax credit: formulaic entitlement and procedural conditions for zero-rated supplies under amended state GST rules.
The amendments revise registration, refund and form procedures under the Madhya Pradesh GST Rules: they deem a Central GST Unique Identity Number to be recognized under the State Act, restrict retrospective registration amendments except by Commissioner order, prescribe a formula and defined terms for refund of input tax credit on zero-rated supplies without payment under bond or letter of undertaking, allow refunds where suppliers relied on specified notifications, mandate quarterly refund filings in FORM GST RFD-10 with FORM GSTR-11, and substitute multiple registration and refund forms with updated documentary and verification requirements.

Late fee waiver for GSTR-4: excess daily late fees above set thresholds are waived, with lower threshold for nil-liability returns.
The State Government waives the amount of late fee payable by a registered person for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a specified daily threshold; where the return shows nil state liability, a lower daily threshold for waiver applies. This notification establishes fixed per-day thresholds for waiver of excess late fee on delayed GSTR-4 filing and applies to registered persons under the Act.

Rajasthan GST rules amended: UIN recognition, revised refund formula, refund eligibility limits, and updated registration forms.
The notification deems the Central Act's Unique Identity Number to apply under the Rajasthan Act; limits retrospective amendment of registration particulars absent Commissioner's written order; replaces rule 89(4) with a formulaic method to compute refunds for zero rated supplies using turnover, net ITC and adjusted total turnover and adds sub rules enabling refunds where suppliers availed specified notifications; requires eligible persons to file quarterly refund claims in FORM GST RFD-10; broadens rule 96 to include services and restricts refund claimants who received supplies from suppliers benefiting under certain notifications; and substitutes multiple registration and refund forms including REG-10, REG-13, GSTR-11 and RFD-10.

E way bill commencement: specified Rajasthan GST rules to come into force on the appointed date under section 164.
The State Government, invoking section 164 of the Rajasthan Goods and Services Tax Act, 2017, appoints a specific date as the date from which the provisions of rule 9, rule 10 and rule 14 of the Rajasthan Goods and Services Tax (Sixth Amendment) Rules, 2017, as notified in the earlier departmental amendment notification, shall come into force.

Partial waiver of late fee for non-filing of GSTR-4 - excess daily fees waived, reduced threshold for nil-tax returns.
The State Government, acting under section 128 and on Council recommendation, waives that portion of the late fee under section 47 for failure to furnish FORM GSTR-4 which exceeds a specified per-day amount; a lower per-day excess threshold for waiver applies where the return shows nil State tax payable, thereby reducing the payable late fee for nil-tax GSTR-4 returns.

Extension of GSTR-1 filing deadlines for small taxpayers; quarterly return due dates deferred under GST notification.
Registered persons with aggregate turnover up to Rs. 1.5 crore may follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1, with deferred due dates for specified quarters; the notification invokes section 148 of the Rajasthan Goods and Services Tax Act, 2017, supersedes an earlier departmental notification, and provides that further special procedures or extensions under section 38(2) and section 39(1) for July 2017-March 2018 will be notified subsequently.

Late fee waiver for delayed GSTR 4 filing limits relief to exceeding daily thresholds, reduced if state tax payable is nil.
The notification waives late fees for failure to furnish FORM GSTR 4 to the extent they exceed a specified daily threshold, and provides a reduced daily threshold where the total State tax liability in the return is nil, applying to any registered person who defaults in filing by the due date.

Extension of GSTR-1 due dates allows small taxpayers with prescribed turnover threshold to file quarterly returns under revised timelines.
Extends quarterly deadlines for furnishing FORM GSTR-1 to registered persons with aggregate turnover up to 1.5 crore rupees, authorising a special quarterly furnishing procedure in place of monthly filing, and superseding an earlier notification. It prescribes extended due dates for the three quarters from July 2017 to March 2018 and states that the detailed special procedure and any extension of time for furnishing returns under the Act will be notified subsequently in the Official Gazette.

Meghalaya GST amendments: UIN recognition, limits on retrospective registration changes, revised refund formula, and updated registration/refund forms.
The amendments deem the Central GST Unique Identity Number to be granted under Meghalaya GST, restrict retrospective amendment of registration particulars absent Commissioner order, and revise refund provisions for zero-rated supplies by prescribing a formula (Refund = (Turnover of zero-rated goods + Turnover of zero-rated services) x Net ITC / Adjusted Total Turnover) with defined terms and special sub-rules for supplies under specified export notifications; quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated and multiple registration and refund forms are substituted.

Meghalaya GST Thirteenth Amendment Rules 2017 notified (ERTS(T) 79/2017/481); excerpt contains no operative provisions here.
The Meghalaya Goods and Services Tax (Thirteenth Amendment) Rules, 2017 are notified under Meghalaya SGST as ERTS(T) 79/2017/481 dated 29-12-2017; the provided excerpt contains only the notification title, citation and date and does not include the amendment's operative provisions.

Meghalaya GST rules now permit manual filing, revise refund forms, and set appellate authority with prescribed appeal timelines.
The amendment clarifies that the aggregate value of exempt supplies excludes specified notified services, changes mandatory issuance language to allow a supplier to issue the certificate, inserts rules recognizing manual filing and processing alongside electronic filing (rules 97A and 107A) with appended manual refund Forms (FORM-GST-RFD-01A/B), prescribes appeal routes and timelines to specified appellate authorities, and authorises termination of Chairman and Technical Member appointments by the Central Government with Chairperson approval.

GSTR-1 filing deadline extended; export details must follow GSTR-3B, auto-drafted and transmitted to Customs.
Amendments adjust filing timelines and empower the Commissioner to extend time limits by notification; they require that where the GSTR-1 filing date is extended under section 37, suppliers furnish export details in Table 6A after filing FORM GSTR-3B, transmit that data electronically via the common portal to the Customs-designated system, and have the Table 6A information auto-drafted into FORM GSTR-1 for the relevant tax period.

Deemed export refund entitlement clarified: recipient or supplier may apply; commissioner may extend refund period.
Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and provides an undertaking, by the supplier. Rule 96A(1)(a) allows the Commissioner to extend the period beyond three months. FORM GST RFD-01 is amended to replace Statement-2 and Statement-4 with prescribed formats for refunds on exports of services with tax and for supplies to SEZ units/developers, detailing invoice, BRC/FIRC or shipping bill information and net integrated tax and cess computation.

Composition scheme option permits provisional or registered taxpayers to opt, triggers ITC-03 filing and restricts FORM GST TRAN-1 thereafter.
Taxpayers with provisional or full registration may opt into the composition scheme from the month after filing FORM GST CMP-02; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are barred from filing FORM GST TRAN-1 thereafter. If composition begins mid-quarter, the registrant must file FORM GSTR-4 for the period under composition and applicable returns for earlier portions of the quarter. Procedural amendments permit an "invoice-cum-bill of supply" for mixed supplies to unregistered persons, replace "tax invoice" with "consolidated tax invoice" for monthly services, and revise GSTR-1/GSTR-1A tables to detail zero-rated, SEZ and deemed export supplies.

GST Rules amendment updates timelines and registration cancellation wording, clarifying migration deadlines and Commissioner extensions.
The amendment revises GST Rules by changing a calendar deadline in rule 24(4); replacing fixed "ninety days" references in rules 118-120 with a reference to the period specified in rule 117 or extended by the Commissioner; inserting a marginal heading for revision of the TRAN 1 declaration in rule 120A; and modifying FORM GST REG 29 to rename it for cancellation of registration of migrated taxpayers and to substitute "GSTIN" for "Provisional ID" in PART A item (i).

Composition scheme option under GST permitted via electronic intimation, with restrictions on credit declarations and one-time form revision.
Provisional or newly registered persons may opt for the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be submitted; TRAN-1 may be revised once within prescribed timelines or extensions; FORM TRAN-1, GSTR-4 and EWB-01 are amended for specified entries and import shipments; governance amendments set remuneration and pension-adjusted salary for Technical Members, allow termination of Chair and Technical Members on Council recommendation with hearing, add a quarterly performance report duty, impose a minimum Commissioner service requirement, and require principals to generate e-way bills for out-of-state job-worker and certain handicraft consignments.

E-way bill requirement: electronic pre-movement reporting and transporter mapping ensure traceable movement and verification.
Rule 138 now requires registered consignors or consignees to furnish Part A on FORM GST EWB-01 before moving goods above the prescribed consignment value and requires Part B details to be furnished by the transporter or consignor/consignee as applicable. Generation of an e-way bill produces a unique e-way bill number accessible on the common portal to supplier, recipient and transporter; transporters must update conveyance details on transfer and may generate consolidated e-way bills for multiple consignments. Limited cancellation, distance-linked validity, exemptions by annexure, and use of portal data for return filing are provided.