Return filing obligation in FORM GSTR-3B: monthly deadlines and mandatory ledger-based tax payment by specified last dates.
Mandates furnishing of returns in FORM GSTR-3B for January, February and March 2018 through the common portal by the specified last dates, and requires that declared tax liabilities be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than those corresponding last dates.

Extension of return filing deadline for Input Service Distributors: July GSTR-6 returns allowed until further notification.
An administrative extension of the time limit is granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 for July, 2017, under the Chief Commissioner's powers, superseding the earlier order except insofar as prior actions or omissions are concerned. Extensions for the months of August, September and October, 2017 will be notified subsequently.

Return filing deadline for FORM GSTR-5A extended to December 15 for suppliers of online information and database access services.
Extension granted for furnishing the return in FORM GSTR-5A for July-October 2017 until 15 December 2017 for persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient, issued under statutory powers and superseding the earlier CCT order CCW/GST/74/2015-2.

Extension of return filing deadline for non-resident taxable persons in FORM GSTR-5 grants additional time to furnish returns.
The Chief Commissioner extended the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for July, August, September and October 2017 until the eleventh day of December 2017, exercising powers under sub-section (6) of section 39 read with section 168 of the Andhra Pradesh GST Act, 2017 and rule 63 of the Andhra Pradesh GST Rules, 2017.

Extension of GSTR 1 filing deadlines granted for taxpayers above the aggregate turnover threshold; new submission dates prescribed.
The Chief Commissioner extends the statutory deadline for furnishing outward supply details in FORM GSTR-1 for registered persons exceeding the aggregate turnover threshold, superseding an earlier order and prescribing new submission dates for specified months in a tabular schedule; extensions for related return provisions will be notified subsequently.

Return filing requirement for GSTR-3B: electronic filing mandated and tax liabilities discharged via e-ledgers by notified last date.
Mandates electronic furnishing of FORM GSTR-3B returns through the common portal for specified months up to March 2018 by the last dates in the Table, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding return filing deadline.

Extension of compliance deadline: cutoff moved to 31st December replacing the earlier end-November date under Goa GST rules.
The Commissioner, invoking Section 168 of the Goa GST Act and sub-rule (3) of Rule 45 of the Goa GST Rules, amends Notification CCT/26-2/2017-18/19 dated 31 October 2017 by substituting the previously specified date of the 30th day of November, 2017 with the 31st day of December, 2017.

Extension of return filing deadline for Input Service Distributors allows furnishing FORM GSTR-6 for specified months beyond original limit.
The Commissioner extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July 2017 until the 31st day of December 2017 and states that extensions for August, September and October 2017 will be notified subsequently.

Extension of return filing deadline for non resident OIDAR suppliers allows delayed submission of GSTR-5A returns to specified date.
Extension of filing deadline for returns in FORM GSTR-5A is granted, extending the last date for furnishing returns for July, August, September and October 2017 to 15 December 2017 for persons supplying OIDAR services from outside India to non taxable online recipients under the integrated GST framework and Goa GST rules.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted for specified months under statutory authority.
The Commissioner extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the months of July, August, September and October 2017, fixing the extended due date as the 11th day of December 2017, issued under the statutory powers conferred by the Goa GST Act and the relevant procedural rules.

Notification amendment under GST law: compliance date substituted to a later date via powers under Section 39(6) read with Section 168.
Exercise of delegated powers under Section 39(6) read with Section 168 of the Goods and Services Tax Act amends an earlier notification by substituting the previously specified compliance date with a later date, effected by replacing the words, figures and letters stating the earlier date in Notification No. CCT/26-2/2017-18/14 with those reflecting the substituted date.

Extension of time for filing GSTR-1: deadlines for specified months moved to later dates for high-turnover registrants
Extends the statutory deadlines for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover in the preceding or current financial year exceeds the specified threshold, prescribing revised cut-off dates for submission of FORM GSTR-1 for the months from July 2017 through March 2018 as set out in the Table.

Return filing deadline for GSTR-3B specified; electronic payment via cash or credit ledger required by same deadline.
Notification prescribes final dates for electronic filing of returns in FORM GSTR-3B for specified months and requires that registered persons discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date for filing the return, subject to statutory payment provisions.

Composition levy opt-out requires payment of state tax at time of supply with returns per law.
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 of goods at the time of supply as specified in clause (a) of sub section (2) of section 12, including situations attracting section 14, and must furnish the details and returns mentioned in Chapter IX with the payment period as specified in the Act.

Tax on outward supplies: registered persons not under composition must pay at time of supply and file prescribed returns.
Registered persons not opting for the composition levy must pay State tax on outward supply of goods at the time of supply, including in situations attracting special time-of-supply provisions, and must furnish details and returns under Chapter IX of the Act and comply with prescribed payment periods.

State tax on outward supply at time of supply applies to registered persons not opting composition; returns required.
Registered persons not opting for the composition levy are notified as liable to pay state tax on the outward supply of goods at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14; they must furnish details and returns under Chapter IX and pay tax within the periods prescribed by the Act.

Tax obligation for non-composition registered persons: pay central tax at time of supply and comply with return requirements.
Registered persons who did not opt for composition levy under section 10 are required to pay central tax on outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12, including situations attracting section 14; they must furnish details and returns as mentioned in Chapter IX and the rules thereunder, and pay tax within periods prescribed by the Act.

Registration exemption for small e commerce service suppliers routed through operators required to collect tax at source.
Persons supplying services through an electronic commerce operator required to collect tax at source, whose aggregate turnover computed on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as a category exempted from obtaining registration under the Maharashtra Goods and Services Tax Act, 2017; supplies specified under subsection (5) of section 9 are excluded.

Exemption from registration for small e commerce service suppliers when turnover falls below the statutory threshold for the financial year.
Persons supplying services through an electronic commerce operator required to collect tax at source, whose aggregate turnover computed on an all India basis for a financial year does not exceed the prescribed threshold, are exempted from obtaining registration under the Act; supplies specified under the exclusionary provision are not covered. A lower threshold for the same exemption is specified for special category States other than Jammu and Kashmir.

Registration exemption for suppliers via e commerce operators required to collect tax at source when turnover below prescribed thresholds.
Suppliers of services made through an electronic commerce operator required to collect tax at source under section 52 are exempted from registration under the Himachal Pradesh GST Act if their aggregate turnover, computed on an all India basis, does not exceed twenty lakh rupees in a financial year; for suppliers in special category States (excluding Jammu and Kashmir) the exemption applies only where the all India aggregate value of such supplies does not exceed ten lakh rupees.