Return filing extension for non-resident online suppliers granted; GSTR-5A deadline for specified months extended to a later date.
Extends the time limit for furnishing the return in FORM GSTR-5A by persons supplying online information and database access or retrieval services from a place outside India to non-taxable online recipients for July, August, September and October, 2017, and sets the extended due date as the 15th day of December, 2017.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory authority.
The Commissioner of Taxes, exercising powers under the Manipur Goods and Services Tax Act and applicable rules, extended the time for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the months of July, August, September and October 2017 until the specified extended date in December 2017, thereby modifying the statutory filing deadline for those periods.

Extension of filing deadline for Form GSTR-4 granted, postponing the statutory return due date under Manipur GST notification.
The Commissioner of Taxes, under powers conferred by sub section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017, amends Notification No. Tax 4/(53)/GST-NOTN/2016/9 (dated 13th October, 2017) by substituting the previously notified due date with the 24th day of December, 2017 for filing Form GSTR-4.

Extension of GSTR-1 due dates establishes staggered monthly filing deadlines for specified months under Manipur GST notification.
Extension of time is provided for furnishing details in Form GSTR-1 under section 37(1) by registered persons whose aggregate turnover exceeded the specified threshold, with a staggered schedule of revised deadlines for months July 2017 through March 2018; separate extensions for returns under section 38(2) and section 39(1) will be notified subsequently.

GSTR-3B filing deadlines require electronic submission and payment via electronic cash or credit ledgers by the prescribed due date.
Mandates electronic submission of FORM GSTR-3B for the specified months through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date for filing the return.

GST exemption for protected monument admissions now specified as nil-rated, clarifying tax treatment under amended notification.
The notification substitutes the entry for Fair Price Shop services to state that services to government by sale of PDS items where consideration is commission or margins are covered, deletes the prior related entry 11B, and inserts Heading 9996 to make services by way of admission to a protected monument nil-rated under the notification.

State GST reclassifies restaurant and accommodation supplies and restricts input tax credit for specified food service supplies.
The notification amends State GST entries to (a) substitute Composite supply of works contract in place of a prior phrase; (b) replace and reclassify entries for supply of food or drink by restaurants, eating joints, messes and canteens-distinguishing standalone outlets from those located in lodging premises above a declared tariff threshold and imposing input tax credit restrictions where credit has been taken; (c) omit a prior sub-item and reword accommodation and food service coverage to exclude specified subcategories; and (d) insert manufacture of handicraft goods as a notified activity with its meaning referenced to an earlier notification.

Concessional GST rate for scientific supplies to eligible research institutions, subject to certification and use restrictions.
The notification grants a concessional state tax rate on scientific and technical instruments, accessories, consumables, specified computer media and software, live animals for experimental purposes, and prototypes (subject to an aggregate value limit) when supplied to defined research institutions and government laboratories, conditioned on production of prescribed certificates certifying research-only use, departmental or registration verification where applicable, and compliance with transfer/use restrictions including a prohibition on transfer or sale for a specified period for certain recipients.

Amendment to GST rate notification updates classification of textile goods altering tariff entries for netting and fabrics.
Amendment to the State GST rate notification substitutes entries in the TABLE of the earlier SRO-GST-5, replacing the prior Sl. No. 6A with entries describing knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials, corduroy fabrics, and narrow woven fabrics (including narrow fabrics consisting of warp without weft assembled by means of an adhesive), thereby updating their tariff descriptions for SGST rate classification.

GST classification update: Raw cotton entry added, specifying agriculturist and registered person as supplier categories.
The State Government, invoking sub-section (3) of section 9 of the Jammu and Kashmir GST Act, 2017, amends SRO-GST-4 by inserting serial entry 4A in the TABLE to classify goods under code 5201 as Raw cotton and to specify the supplier categories as Agriculturist and Any registered person.

GST schedule amendment: reclassification hinges on branded goods and defined registered brand name for preferential treatment.
The notification amends the Jammu and Kashmir GST Schedule by substituting, omitting and inserting tariff entries for numerous commodity headings, creating paired entries for goods "fresh or chilled" and "other than fresh or chilled" where non-fresh goods not in unit containers are classified for special treatment only if they bear a registered brand name or a brand with an actionable or enforceable legal right (excluding voluntarily foregone rights), subject to conditions in ANNEXURE I; it also defines "registered brand name" to include brands registered on or after 15 May 2017 under specified domestic or foreign laws.

Special filing procedure for GSTR-1 for small registered taxpayers requires quarterly submission under specified timelines.
Registered persons with an aggregate turnover up to 1.5 crore rupees must follow a special procedure requiring submission of outward supply details in FORM GSTR-1 for specified quarters, with prescribed timelines for furnishing those details under the notification issued under the Jammu and Kashmir Goods and Services Tax Act, 2017.

Registration exemption for small e-commerce suppliers where operator collects tax at source, subject to a lower state threshold.
Suppliers of services made through an electronic commerce operator required to collect tax at source under section 52, with aggregate turnover computed on an all India basis not exceeding twenty lakh rupees in a financial year, are specified as exempt from registration under section 23(2) of the Jammu and Kashmir GST Act; supplies under section 9(5) are excluded. A proviso sets a lower all India aggregate value ceiling for suppliers in the special category States (other than Jammu and Kashmir).

Registered persons not opting for composition levy must pay state tax at the time of supply and comply with filing requirements.
Notification designates registered persons not opting for the composition levy as required to pay state tax on the outward supply of goods at the time of supply, includes supplies falling under special time-of-supply rules, and requires such persons to furnish returns and pay tax within periods prescribed by the Act.

Jammu and Kashmir GST rules amended to allow manual filing, revise invoice issuance, define appellate routes, and add manual refund forms.
The notification amends Jammu and Kashmir GST Rules to (1) exclude specified central notification services from exempt-supplies valuation; (2) change rule 54(2) so a supplier "may issue" rather than "shall issue" invoices; (3) add rules 97A and 107A to permit manual filing/issuance alongside electronic filing in prescribed Forms; (4) insert rule 109A specifying appellate routes to Commissioner or Additional Commissioner with appeal timeframes (one provision stating "within months", another prescribing six months); (5) allow State Government, with Chairperson approval, to terminate Chairman and Technical Member; and (6) insert FORM-GST-RFD-01A and FORM-GST-RFD-01B for manual refund applications and refund orders, including declarations and annexures for calculation.

Tamil Nadu GST amended to permit manual filing, revise refund forms, adjust invoice wording and set appellate routes.
The amendment excludes specified central notification services from the aggregate value of exempt supplies, changes rule 54(2) to allow suppliers to issue rather than be required to issue invoices, and inserts rules permitting manual filing and processing alongside electronic filing. It creates an appellate hierarchy with specified appeal routes and limitation periods, and appends manual refund Forms GST RFD-01A and RFD-01B detailing application fields, declarations, verification, annexures for refund calculations, and refund order particulars.

Extension of filing deadline for GSTR-4 permitted by state notification, substituting the earlier due date with a later one.
An amendment to Notification No.10/2017 replaces the previously prescribed due date for filing FORM GSTR-4 with a later date, thereby extending the statutory filing deadline for taxpayers required to submit GSTR-4 under the State GST framework.

Payment of state tax at time of supply for non-composition registered persons; returns and payment period mandated.
Registered persons who did not opt for the composition levy are designated to pay state tax at the time of supply on outward supplies of goods, including cases attracting section 14, as per clause (a) of sub section (2) of section 12 of the Tamil Nadu GST Act. Such persons must furnish details and returns under Chapter IX and the relevant rules, and the period for payment of tax shall be that specified in the Act. The notification supersedes the earlier departmental notification except as to prior acts or omissions.

Registration exemption for suppliers using ecommerce operators with tax collected at source, subject to aggregate turnover thresholds and state limits.
Exemption from registration is provided for persons making supplies of services through an electronic commerce operator required to collect tax at source, where the person's aggregate turnover, computed on an all-India basis, does not exceed the prescribed threshold; a lower threshold applies for persons in special category States (excluding Jammu and Kashmir).

Late fee waiver for delayed GSTR-3B filing limits recoverable late fees and reduces charges when state tax payable is nil.
The notification waives the portion of late fee for failure to furnish FORM GSTR-3B (from October 2017 onwards) in excess of twenty five rupees per day, and where the state tax payable is nil, waives the portion in excess of ten rupees per day, under section 47, issued under the powers of section 128 of the Tamil Nadu GST Act, 2017.