Registration exemption for small e commerce service suppliers transacting through TCS collecting operators; thresholds limit applicability across states.
Persons making supplies of services through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; supplies excluded by the specified exception are not eligible. A lower threshold applies for suppliers in special category states (excluding Jammu and Kashmir), with the regional threshold governing eligibility instead of the general all India threshold for those states.

Waiver of late fee limits daily penalty exposure for delayed GSTR-3B filings and eases burden on nil-tax returns.
Waiver of late fee applies to registered persons who fail to furnish FORM GSTR-3B for October 2017 onwards by the due date under section 47, so that the portion of daily late fee in excess of twenty five rupees is waived; where the total state tax payable in the return is nil, the portion of daily late fee in excess of ten rupees is waived.

Late fee cap limits daily liability for delayed GSTR-3B filings and provides a reduced cap for nil tax returns.
A Late Fee Cap is prescribed for delayed filing of returns in FORM GSTR-3B from October 2017 onwards, limiting the daily late fee payable by a registered person to a fixed small amount for each day of delay; where the return shows no state tax liability, a lower per day cap applies and liability in excess of that reduced amount is waived.

Late fee waiver for delayed GSTR-3B filings reduces penal exposure and limits charges for nil-tax returns.
The Government waives late fee amounts payable by registered persons for failure to furnish returns in FORM GSTR-3B by the due date, removing liability for late-fee amounts in excess of a specified daily threshold for filings from October 2017 onwards; a lower daily threshold applies where the return shows nil state tax payable.

Late fee cap for GSTR-3B filings limits excess daily penalties for delayed returns and reduces liability.
Waives the portion of late fee for delayed FORM GSTR-3B filings from October, 2017 onwards that exceeds specified nominal per day thresholds under section 128, with a lower per day cap applying where the total central tax payable in the return is nil, thereby capping effective per day late fee exposure for delayed returns under section 47.

Extension of due date for FORM GST ITC 04 submissions-government amends earlier notification to allow additional filing time.
The Commissioner of State Tax, Maharashtra, has amended Notification No. 53/2017 State Tax to extend the due date for submission of details in FORM GST ITC 04 by substituting the earlier prescribed date with a later date. The amendment is made under section 168 of the Maharashtra Goods and Services Tax Act, 2017 and sub rule (3) of rule 45 of the Maharashtra GST Rules, 2017, and is published as Notification No. 63/2017 State Tax in the State Gazette.

Extension of GST notification deadline under Gujarat GST rules, substituting the earlier cutoff with a later operative date for compliance.
The Government of Gujarat, invoking authority under the Gujarat Goods and Services Tax Act and Rules and the rule provision permitting notifications to be deemed issued by the Commissioner of State Tax, amends notification No. 53/2017-Central Tax by substituting the earlier specified cutoff date with a later date, thereby altering the operative date referenced in the earlier notification.

Extension of notification deadline under state GST rules, postponing the previously notified deadline to a later date.
Amendment to a state GST notification substitutes the previously specified deadline with a later date, effecting a deadline extension for the application of that notification, made under the enabling provisions of the state GST framework and published as an administrative amendment in the Gazette.

Due date extension for Form GST-ITC-04: filing deadline postponed under Sikkim GST notification to a later date.
The State Government amends Notification No. 53/2017-State Tax to substitute the originally prescribed due date for submission of details in Form GST-ITC-04 with a later date, thereby postponing the filing deadline; the amendment is made under the Sikkim Goods and Services Tax Act, 2017 and the Sikkim Goods and Services Tax Rules, 2017.

Extension of filing deadline for Input Service Distributor returns: July return deadline extended; further months to be notified.
Extension of time is granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017: the Commissioner, exercising powers under the Act and rules cited, extends the statutory deadline for filing the GSTR-6 return for July to the specified extended date and expressly supersedes an earlier notification. Extensions for August, September and October, 2017 will be notified subsequently in the Official Gazette.

Extension of return filing deadline: GSTR-6 July returns filing date extended under GST, further months to be notified.
The Commissioner of State Tax has extended the time for an Input Service Distributor to furnish FORM GSTR-6 for July 2017 until the 31st day of December, 2017, issued under the Maharashtra GST Act and Rules. This notification supersedes the earlier October 2017 notification insofar as it relates to the July return. Extensions for August, September and October 2017 will be notified separately in the Official Gazette.

Extension of return filing deadline: Form GSTR-6 for July returns extended to the year-end; further months to be notified.
Extension is granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017, the time limit being extended until the 31st day of December, 2017, issued under powers under the State Goods and Services Tax Act and superseding notification No. 43/2017-State Tax insofar as it relates to this extension.

GSTR-5A filing deadline extension for non-resident online suppliers to mid December, covering returns for July to October.
The Commissioner of State Tax, Maharashtra, extends the time for furnishing 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 non taxable online recipients, and supersedes the earlier October 2017 state notification while preserving prior actions or omissions.

Extension of return filing deadline for non-resident online service suppliers, allowing additional time to furnish FORM GSTR-5A.
Extension of the time limit to furnish returns in FORM GSTR-5A for suppliers of online information and database access or retrieval services provided from a place outside India to non-taxable online recipients, effected by the Commissioner under the Himachal Pradesh GST Act and the Integrated GST Act, superseding an earlier notification and adjusting the compliance deadline for the specified months under the applicable GST rules.

Extension of return filing deadline for non-resident suppliers of online information services to file Form GSTR-5A by specified extended date.
The Commissioner, exercising powers under the Sikkim GST and Integrated GST frameworks, supersedes a prior notification and extends the time for furnishing FORM GSTR-5A for OIDAR supplies made from outside India to non-taxable online recipients for the months of July to October, 2017, while preserving actions done under the earlier notification.

Extension of filing deadline for non-resident taxable persons' GSTR-5 returns granted under GST provisions.
The Commissioner extends the time for furnishing FORM GSTR-5 by non-resident taxable persons for July, August, September and October 2017 until the 11th day of December, 2017, exercising powers under the relevant provisions of the Himachal Pradesh Goods and Services Tax Act and the corresponding rules governing return filing by non-resident taxpayers.

Extension of filing deadline: Form GSTR-5 submission period for non-resident taxpayers extended for specified months.
The Commissioner grants an administrative extension of the filing deadline for non-resident taxable persons to furnish returns in Form GSTR-5 for the months of July through October 2017, invoking the Maharashtra GST statute and its rules to adjust the time limit and effect relief for those return-filing obligations.

Extension of filing deadline for non-resident GST returns: FORM GSTR-5 filing window extended for specified months.
The Commissioner, exercising powers under the Sikkim GST Act and applicable rules, extends the time limit for non-resident taxable persons to furnish returns in FORM GSTR-5 for the months of July through October 2017, moving the statutory filing deadline to the later date specified in the notification.

Extension of GSTR-4 filing deadline: statutory notification substitutes the earlier due date with a later scheduled date.
The Commissioner of State Tax, Maharashtra, amends the earlier notification to substitute the due date for filing FORM GSTR-4, replacing the 15th day of November, 2017 with the 24th day of December, 2017, by Notification No. 59/2017-State Tax under the Maharashtra Goods and Services Tax Act, 2017.

Notification amendment changes the effective date of a state GST notification, shifting when its provisions commence.
Amendment to a State GST notification substitutes the earlier effective date with a later date under powers conferred by provisions of the Himachal Pradesh Goods and Services Tax Act, 2017, and is published in the State Gazette; the amendment identifies the original notification and limits its operative change to the date substitution.