Special quarterly GSTR-1 filing requirement for registered persons below prescribed turnover threshold with extended deadlines.
Registered persons below the prescribed aggregate turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly, with the notification prescribing extended deadlines for specified quarters and stating that further procedural rules or extensions for the relevant period will be notified in the Official Gazette.

Exemption for transit cargo services to Nepal and Bhutan now attracts nil tax for intra State supplies.
Kerala inserted serial 9B (Chapter 99) into its SGST notification to exempt intra State supply of services associated with transit cargo to Nepal and Bhutan by prescribing nil tax in both columns; the amendment implements the GST Council recommendation and is stated to be effective from 29th September, 2017.

No refund of unutilized input tax credit: corduroy fabrics added to non-refundable list under Kerala GST.
Kerala has added corduroy fabrics (commodity code 5801) to the list of goods for which no refund of unutilized input tax credit will be allowed where the credit accumulated because the tax rate on inputs exceeded the tax rate on outputs, by amending the prior notification under the Kerala SGST framework.

Tax rate reduction: Kerala revises GST schedules and imposes brand based packaging conditions with affidavit and labelling requirements.
Notification amending multiple State GST schedules to reduce tax rates for specified goods by substituting and inserting tariff entries, revising descriptions and exceptions, and introducing brand-based eligibility criteria. It defines "brand name" and "registered brand name," and adds an Annexure requiring an affidavit and unit-container labelling where actionable claims or enforceable rights in a brand are voluntarily foregone. The notification is issued under the State GST Act and declared effective from a specified earlier date.

Quarterly GSTR-1 filing for small taxpayers mandated with specified deadlines and special-procedure notification to follow.
Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis for July-September 2017, October-December 2017 and January-March 2018 with specified due dates, and the detailed special procedure or extension of time for furnishing details or returns for July 2017-March 2018 will be notified subsequently in the Official Gazette.

Late fee waiver for delayed GSTR-3B filings: excess daily penalties above prescribed thresholds are waived.
The State authorises waiver of late fee amounts for failure to furnish FORM GSTR-3B by the due date for returns from October 2017 onwards, waiving the portion of daily penalties that exceeds a prescribed daily threshold. A separate lower daily threshold applies where the return shows nil state tax, so that late fee amounts in excess of that lower threshold are waived, thereby capping effective penalty exposure for late filers.

Electronic commerce operator tax collection: service suppliers through such operators below the turnover threshold exempt from registration.
Persons supplying services through an electronic commerce operator required to collect tax at source under section 52, whose aggregate turnover on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as exempted from obtaining registration; the exemption excludes supplies covered by the sub section of section 9 that lists excluded supplies and is issued under the powers of sub section (2) of section 23 of the State GST Act.

Madhya Pradesh GST rules updated: manual filing allowed, refund forms added, issuance discretion and appellate authority specified.
The amendment clarifies that certain notified services are excluded from the aggregate value of exempt supplies for rule 42/43, changes rule 54(2) to permit (not mandate) supplier issuance, creates Rules 97A and 107A allowing manual filing and issuance in prescribed forms alongside electronic processes, establishes Rule 109A setting appellate routes to Commissioner (Appeals) or Additional Commissioner (Appeals) depending on the officer issuing the order, and inserts FORM-GST-RFD-01A/B and annexed statements for manual refund applications and refund orders covering exports, SEZ transactions, and inverted tax credit refunds.

GSTR-3B due dates set; returns must be filed electronically and tax paid via electronic ledgers by the last filing date.
The Commissioner specifies that Form GSTR-3B returns for the listed months must be furnished electronically through the common portal on or before the corresponding last dates in the Table. Registered persons furnishing Form GSTR-3B must 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 last date for furnishing the return.

Non-composition taxpayers must remit state tax at time of outward supply and file prescribed returns accordingly.
Registered persons who did not opt for the composition levy under section 10 are notified as a class required to pay state tax on the outward supply at the time of supply, including situations attracting the provisions of section 14, and must furnish details and returns as prescribed in Chapter IX and the rules thereunder, with tax payment periods as specified in the Act.

Time of supply: registered non-composition suppliers must pay state tax at supply and file required returns.
Registered persons who have not opted for the composition levy are notified as the class required to pay state tax on the outward supply of goods at the time of supply, including situations attracted by section 14, and must furnish details and returns as specified in Chapter IX and pay tax within the periods prescribed under the Act.

Registration exemption for service suppliers on e commerce platforms using tax collection operators where turnover is below the statutory threshold.
Exempts service suppliers who make supplies through an electronic commerce operator required to collect tax at source from obtaining GST registration, where the supplier's aggregate turnover, computed on an all India basis, does not exceed the statutory threshold for a financial year; excludes supplies specified in the statutory exclusion and is made under the State Government's power to specify categories for registration exemption.

Late fee cap for delayed GSTR-3B filings: waiver limits excess charges and reduces threshold for nil-tax returns.
Notification limits the maximum late fee for delayed FORM GSTR-3B filings from October 2017: the State waives the portion of late fee exceeding twenty five rupees per day where State tax is payable; where the return shows nil State tax, the waiver applies to the portion exceeding ten rupees per day.

Quarterly GSTR-1 filing for small taxpayers with an aggregate turnover limit now prescribed, with specified quarterly deadlines.
Notification prescribes quarterly filing of details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover upto 1.5 crore, designating them to follow a special procedure under section 148, and setting fixed deadlines for three quarters (July-September 2017; October-December 2017; January-March 2018), with any special procedure or extension for furnishing details or returns for July 2017 to March 2018 to be notified subsequently.

Rajasthan GST rules amended to permit manual filing, revise supplier issuance wording, and add manual refund forms.
Rajasthan amends the SGST Rules to: (1) clarify that exempt-supply aggregates exclude services listed in Central Notification No. 42/2017; (2) change rule 54 wording from "supplier shall issue" to "supplier may issue"; (3) add rules 97A and 107A allowing manual filing/issuance where electronic filing is prescribed; and (4) insert FORM GST RFD-01A and FORM GST RFD-01B for manual refund applications and refund orders with associated declaration and calculation statements.

Return filing deadline for FORM GSTR-3B requires electronic submission and payment via electronic ledgers by the specified due date.
Returns in FORM GSTR-3B for the months specified must be furnished electronically through the common portal on or before the last dates specified in the Table. Tax liabilities shown in FORM GSTR-3B must be discharged not later than those corresponding last dates by debiting the electronic cash ledger or electronic credit ledger, subject to the provisions of section 49 of the Act.

Extension of filing deadline for FORM GST TRAN-1 under state GST rules, moving the submission deadline to late December.
The Commissioner of State Tax, exercising delegated powers under the Rajasthan GST framework and on the Council's recommendation, has superseded an earlier notification and extended the deadline for submitting the transitional declaration in FORM GST TRAN-1 to 27th December, 2017, while preserving effects of actions done or omitted before the supersession.

Extension of due date for FORM GST TRAN-1: deadline extended to 27 December under Rule 117 and Section 168.
Extension of the due date for submission of the declaration in FORM GST TRAN-I by the Commissioner of State Tax, issued under the Rajasthan Goods and Services Tax Rules and Act, expressly superseding the prior notification dated 28 October 2017 and preserving actions or omissions made before the supersession.

Tax exemption for intra State export supplies limited to a concessional rate, conditional on export and compliance.
Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from State tax insofar as tax exceeds the amount calculated at the rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export to quote supplier GSTIN and invoice number; recipient registration with an Export Promotion Council or Commodity Board; order copy to supplier's tax officer; direct movement to port/airport/land customs station or via registered warehouse; aggregation and warehouse acknowledgement requirements; and provision of shipping bill and proof of export to supplier and jurisdictional tax officer.

Quarterly GSTR-1 filing for small taxpayers below threshold - specified quarterly deadlines set and special procedures to follow.
Notification requires registered persons with aggregate turnover upto 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, prescribing specific quarters and final dates for filing. The State Government invokes section 148 to classify these persons for a special filing procedure and states that detailed procedure or any extension of time for furnishing details or returns under the relevant provisions will be notified subsequently.