Input Tax Credit eligibility extended with revised declaration requirements, new payment routes and UIN procedures under amended GST rules.
Amendments revise timelines, form content, payment mechanisms and authority composition under the Meghalaya GST Rules. Rule 17 allows reliance on Ministry of External Affairs recommendations for Unique Identity Number applications and a substituted UIN form sets out entity and authorised signatory details, document upload and verification, and exemptions from PAN/Aadhaar for specified entities. Rule 40 requires electronic declaration of Input Tax Credit eligibility in FORM GST ITC-01 within the prescribed period or extended period notified by the Commissioner. Rule 87 validates portal challans for a limited period and permits certain non-resident suppliers to use Board electronic accounting or international money transfer networks when notified. Rule 103 mandates appointment of officers not below Joint Commissioner to the Authority for Advance Ruling.

Exchange rate determination for GST valuation revised; goods use Customs-notified rate, services use accounting rate, compliance adjusted.
Amendments to the Meghalaya GST Rules revise transitional filing timelines, replace rule 34 to set exchange rate methods-Customs-notified rate for goods and accounting rate for services-require separate input tax credit determination by tax type and permit market-price estimation for inputs without invoices, mandate export/SEZ invoice endorsements and specified recipient and delivery details, enable Commissioner to require FORM GSTR-3B where GSTR-1/GSTR-2 filing is extended and prescribe electronic generation and reconciliation procedures for FORM GSTR-3, and amend wording and HSN column headings in FORM GST TRAN-1 and TRAN-2.

Meghalaya GST rules require bonds or LUTs for zero-rated exports, electronic Customs confirmation, and recovery on non-compliance.
Rule 96A requires registered persons opting for zero-rated exports without payment of integrated tax to furnish FORM GST RFD-11 prior to export, bind to pay tax and interest if goods are not exported or foreign-exchange payment not received within specified periods, enable electronic transmission of export invoice details to Customs for confirmation, and face withdrawal of bond/LUT privileges and recovery under section 79 if obligations are not met; provisions extend mutatis mutandis to SEZ supplies.

Meghalaya GST amendment sets rules for valuation, input tax credit reversal, invoicing, returns, refunds and audits.
The Rules establish a hierarchical method for valuation of supply-open market value; known monetary consideration plus equivalent for non-monetary consideration; value of like-kind and quality supplies; cost-based valuation at 110% of cost; and residual reasonable means. They also set documentary conditions for claiming input tax credit, provide for reversal of ITC where payment remains unpaid beyond 180 days with addition to output liability and interest, and prescribe invoice, return, refund, electronic ledger, assessment and audit procedures.

Electronic verification replaces strict digital signature requirements, enabling deemed registration if portal certificate is not issued timely.
Amendments permit electronic verification alternatives to digital signatures and e-signature recognition, introduce deemed registration where a certificate is not issued on the common portal within the prescribed period, extend certain registration timelines and revise prescribed GST forms to update terminology, composition levy categories, and compliance-related entries, and correct internal cross-references within the Rules under the rulemaking authority of the enabling GST statute.

GST rules govern composition levy opt in, stock disclosure, registration, verification, and cancellation procedures for taxpayers.
The rules set out the electronic procedures, forms and timelines for opting into and withdrawing from the composition levy, eligibility conditions and tax rates for composition taxpayers, and comprehensive online registration, verification, amendment and cancellation processes including provisional and suo moto registrations, authentication by digital signatures or electronic verification codes, physical verification, and standardized notices and forms for compliance and enforcement.

SGST rate amendment narrows earlier notification and specifies turnover basis for taxable goods supplies, effective from start of year.
The state notification amends the original opening paragraph by substituting the previously stated SGST rate in clause (i) with a lower rate and, in clause (iii), by specifying that the rate applies to the turnover of taxable supplies of goods, with both substitutions taking effect from the first day of January following publication.

Extension of filing deadline for GSTR-1 gives large taxpayers later monthly submission dates for outward supply details.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold, specifying new monthly deadlines for submission for the months from July, 2017 to March, 2018. The notification supersedes an earlier notification, applies to the specified taxpayer class, and notes that extensions for related returns under the Act will be notified separately in the Official Gazette.

Extension of GSTR-1 filing deadlines for small taxpayers permits later monthly submission per notified schedule.
The Chief Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for specified months of July 2017 to March 2018 for the class of registered persons defined by aggregate turnover, setting monthly cut-off dates (July-November 2017 by 10 January 2018; December 2017 by 10 February 2018; January 2018 by 10 March 2018; February 2018 by 10 April 2018; March 2018 by 10 May 2018). Further extensions for return filing under related provisions will be notified later.

Refund of input tax credit formula revised for zero-rated supplies; UIN recognition and registration forms updated.
The amendment deems the Unique Identity Number granted under the Central Act to be valid under the Gujarat Act, limits retrospective amendment of registration particulars absent Commissioner's order, revises the refund formula and definitions for input tax credit on zero-rated supplies without payment under bond or letter of undertaking, prescribes separate refund routes where suppliers have availed specified Government Notifications, restricts refund eligibility where recipients received supplies benefiting from those notifications, requires quarterly electronic refund applications through prescribed forms, and substitutes multiple registration and refund forms including for non-resident providers of online services.

Unique Identity Number recognition: central UIN treated as valid under state GST, affecting registration and refund procedures.
The amendment deems the Unique Identity Number granted under the central GST to be effective under the State Act, restricts retroactive amendment of registration particulars without the Commissioner's written order, prescribes a proportional formula and defined terms for refund of input tax credit on zero-rated supplies made under bond or letter of undertaking, and revises procedural requirements and forms for registration, refund claims, and UIN-related filings including new Form GST REG-10 and substituted forms for GSTR-11 and RFD-10.

Appointed day for e-Way bills: specified GST provisions to come into force on the notified date.
Designates 1st February 2018 as the appointed day for bringing into force the provisions at serial 2(viii) and 2(ix) of Finance Department Notification No.(GHN-75)/GSTR-2017(8)-TH dated 30th August, 2017 (Notification No. 27/2017 - State Tax), under the authority conferred by the Gujarat Goods and Services Tax Act, 2017, thereby commencing the specified e-Way bill measures in the State.

E-Way Bill commencement: specified notification provisions to take effect from the first day of February.
The Government of Maharashtra, under the power conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017, appoints 1 February 2018 as the date from which the provisions at serial numbers 2(viii) and 2(ix) of Notification No. MGST-1017/C. R.148/ Taxation-1, dated 30 August 2017, shall come into force, thereby commencing those E Way Bill related measures.

E-Way Bill commencement confirmed: specified notification provisions to take effect from the appointed operative start date.
The State Government, exercising its statutory power under the Chhattisgarh Goods and Services Tax Act, 2017, appoints the 1st day of February, 2018 as the date from which the provisions numbered 2(viii) and 2(ix) of State Tax Notification No. 27/2017 dated 30th August, 2017 shall come into force, thereby making those specified E Way Bill requirements operative in the State.

Late fee waiver for GSTR-4: excess late fees waived, lower threshold applies when state tax payable is nil.
The notification, issued under section 128 of the Gujarat Goods and Services Tax Act, 2017, waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed per day threshold. Where the total State tax payable in the return is nil, a lower per day threshold applies and any late fee in excess of that lower threshold is waived. The waiver applies to any registered person.

Waiver of late fee limits daily penalties for delayed filing of GSTR-4 returns, with lower threshold for nil-tax returns.
The notification, issued under section 128 of the Maharashtra GST Act, waives the amount of late fee payable under section 47 for failure to furnish the return in FORM GSTR-4 by the due date to the extent such fee exceeds a specified daily threshold; where the state tax payable in the return is nil, the waiver limits recoverable daily late fee to a smaller specified daily threshold, with any excess waived.

Extension of GSTR-1 filing deadlines for specified taxpayers, with revised monthly due dates through March next year.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is prescribed by a Maharashtra state notification under the GST Act for registered persons whose aggregate turnover exceeds a specified threshold, superseding an earlier notification and setting revised monthly due dates for the period July 2017 to March 2018 as per the schedule; extensions for furnishing related returns under other filing provisions will be notified subsequently in the Official Gazette.

Turnover-based special filing procedure allows small registered persons to furnish quarterly outward supply details under extended timelines.
Notification designates registered persons having aggregate turnover of upto 1.5 crore rupees as a class permitted to follow a special procedure to furnish outward supply details in FORM GSTR-1 for specified quarters, with extended deadlines set out in the Table; further procedural extensions for monthly returns will be notified subsequently.

Extension of GSTR 1 filing deadlines for small turnover taxpayers, with a special procedure and phased timetable announced.
Extension of quarterly filing deadlines for FORM GSTR-1 is provided for registered persons whose aggregate turnover does not exceed a prescribed threshold in the preceding or current financial year, identifying this class to follow a special procedure for furnishing details of outward supplies for specified quarters, with further procedural and time limit notifications to be issued subsequently in the Official Gazette.

Deemed export and inverted-ITC refund procedures updated, adding structured statements, declarations and undertakings for GST refund claims.
Amendment substitutes Table 6 of FORM GSTR-1 to itemise zero-rated supplies, supplies to SEZ and deemed exports with tax bifurcation, and revises FORM GST RFD-01 and RFD-01A by adding Statement 1A for ITC accumulated due to inverted duty structure and Statement 5B for refunds on account of deemed exports; it also amends Table 7 wording to include both recipient and supplier of deemed export supplies and replaces the declarations and undertakings requiring invoice-level detail, certification regarding input tax credit and an undertaking to repay refunds with interest if statutory conditions are not satisfied.