Extension of time for filing FORM GST ITC-04 permits later declarations for goods moved to, from, or between job workers.
The Commissioner, with the Board's approval under the Arunachal Pradesh GST framework and relevant procedural rule, extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent from one job worker to another, relating to the quarter July-September 2017, until the 30th day of November 2017.

Extension of compliance deadline replaces 31 October with 30 November under Arunachal Pradesh GST notification amendment.
Under the State GST Act and the relevant rule of the State GST Rules, the notification amends Notification No. 41/2017-State Tax by substituting the previously stated deadline at the end of October with a new deadline at the end of November, thereby extending the compliance timeline specified in the earlier notification.

GSTR-1 filing extension requires post GSTR-3B export data submission and electronic transmission to Customs via the portal.
Amendment changes a deadline in rule 24 to a later date and inserts a provision in rule 45 empowering the Commissioner to extend filing periods by notification. It adds provisos to rules 96 and 96A requiring that, where FORM GSTR-1 filing dates are extended, suppliers must submit export details in Table 6A after furnishing FORM GSTR-3B, transmit those details electronically to the Customs-designated system via the common portal, and that such details will be auto-drafted into FORM GSTR-1 for the tax period.

Late fee waiver for delayed GSTR-3B filings provides compliance relief to affected registered persons for specified months.
The State Government, under its powers pursuant to the Arunachal Pradesh Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for August and September 2017 by the due date, on the recommendations of the Council under section 128.

Deemed export refund evidence requirement: specified acknowledgements and recipient undertakings enable supplier refund claims under state GST.
Notification specifies that suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a tax invoice signed by the recipient EOU confirming receipt, together with an undertaking by the recipient that no input tax credit has been availed and that the recipient will not claim refund so the supplier may claim it.

Deemed exports designation ties Advance Authorisations and export authorisations to state GST treatment for qualifying domestic supplies.
The notification declares specified supplies as deemed exports: supplies against Advance Authorisation, capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks or public undertakings against Advance Authorisation. It incorporates Foreign Trade Policy definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Units to identify qualifying supplies for deemed export treatment under the state GST framework.

Deemed export refund procedure clarified: recipient or supplier may apply when input tax credit is not availed, with form updates.
Rule 89 now allows refund applications for supplies treated as deemed exports to be filed by the recipient or by the supplier where the recipient forgoes input tax credit and furnishes an undertaking; Rule 96A permits the Commissioner to allow a further period beyond three months. FORM GST RFD-01 Statements 2 and 4 are replaced: Statement 2 formats refunds for exports of services with tax payment (invoice, integrated tax, cess, BRC/FIRC and debit/credit adjustments) and Statement 4 formats refunds for supplies to SEZ units or SEZ developers on payment of tax (GSTIN, invoice/shipping bill details, integrated tax, cess and debit/credit adjustments).

Export-related GST exemption for intra State supplies to registered recipients, conditional on documentation, movement and timely export.
Exempts intra-State supply of taxable goods by a registered supplier to a registered recipient for export from central tax in excess of a nominal concessional rate, subject to conditions: supply must be on tax invoice; export within ninety days; shipping bill must cite supplier GSTIN and invoice number; recipient must be registered with a recognised export body and place a purchase order with copy to the supplier's tax officer; goods must move directly to export point or via registered warehouse; aggregation from multiple suppliers requires warehouse endorsements and acknowledgements; post-export, recipient must provide shipping bill and proof of export to supplier and supplier's tax officer; exemption is forfeited if export is not completed within ninety days.

State tax on free-distribution food preparations requires officer certification and time-limited proof for preferential treatment.
Notifies a State tax rate of 2.5 per cent on intra State supplies of unit packaged food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, subject to tariff classification (items 19 or 21) and interpretation rules of the Customs Tariff First Schedule. The preferential rate applies only when the supplier produces, within five months of supply or such further period as allowed by the jurisdictional commissioner or Union Territory tax officer, a certificate from an officer not below Deputy Secretary confirming the free distribution under an approved programme.

Notification Amendment extends specified State GST filing deadlines by substituting revised deadline wording for two table entries.
Amendment substitutes the deadline wording in column (4) against Sl. No. 2 and Sl. No. 3 of the table in Notification No. 27/2017-State Tax, extending the applicable cut-off dates for those two entries; the change is made by the Commissioner under the return-filing and related enforcement powers of the Arunachal Pradesh Goods and Services Tax Act, 2017 and does not modify other terms of the original notification.

Extension of GST filing deadlines and mandatory electronic transmission of export details following GSTR 3B filing.
Amendments extend a filing deadline in rule 24(4) and enable the Commissioner to notify further extensions under rule 45(3). Provisos added to rules 96(2) and 96A(2) require that when FORM GSTR I furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR 3B, transmit that information electronically via the common portal to the Customs-designated system, and permit auto-drafting of Table 6A into FORM GSTR I for the tax period.

Tax deduction at source under GST begins for specified government bodies and public sector undertakings from a notified date.
The State Government appointed 18 September 2017 as the date on which the specified provisions of section 51(1) of the Uttarakhand Goods and Services Tax Act, 2017 would come into force for certain authorities, societies and public sector undertakings. Those persons were covered under clauses (a), (b) and (d) of section 51(1), while their liability to deduct tax from payments made or credited to suppliers of taxable goods or services, or both, would begin only from a later date to be notified separately.

Tax collection by electronic commerce operator expanded to include housekeeping services, subject to supplier registration exceptions.
The amendment inserts a new clause making housekeeping services, such as plumbing and carpentering, services on which tax on intra State supplies shall be paid by the electronic commerce operator, except where the person supplying such service through the electronic commerce operator is liable for registration under the applicable registration provision; the notification is declared to be deemed effective from an earlier specified date.

Waiver of late fee for late GSTR 3B returns relieves registered persons for specified filing periods under executive authority.
Waiver of late fee is authorised for registered persons who failed to furnish returns in Form GSTR-3B for the specified months, relieving them of the late fee payable under the statute when returns were not filed by the due date; the waiver is an administrative action limited to that return form and filing periods and does not affect other liabilities.

Export linked tax exemption for intra State supplies requires strict documentation, direct movement, and 90 day export compliance.
Intra State supplies by a registered supplier to a registered recipient for export are exempt from State tax in excess of 0.05 per cent provided the supplier issues a tax invoice, the recipient exports within ninety days, the shipping bill or bill of export cites the supplier's GSTIN and tax invoice number, the recipient is registered with an Export Promotion Council or recognised Commodity Board, the recipient places a concessional rate order and notifies the supplier's jurisdictional tax officer, goods move directly to export point or registered warehouse, aggregation and warehouse acknowledgement rules are followed, and post export proof is furnished to the supplier and tax officer.

Deemed export refund evidence requirements prescribed for suppliers, including recipient acknowledgments and undertakings against input tax credit claims.
Evidence requirements are prescribed for a supplier of deemed export supplies seeking refund under the Uttarakhand Goods and Services Tax Rules, 2017. The supplier must produce an acknowledgment of receipt of the supplies by the relevant authorisation holder or a signed tax invoice from the recipient Export Oriented Unit, together with undertakings that no input tax credit has been availed and that the recipient will not claim refund. The notification takes effect from 18 October 2017.

Deemed exports: supplies under Advance Authorisation, EPCG, and to EOUs, plus specified gold supplies treated as deemed exports.
Notification declares four categories of supplies to be treated as deemed exports: supplies against Advance Authorisation; capital goods supplied under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or public sector undertakings against Advance Authorisation. It defines Advance Authorisation and EPCG Authorisation as authorisations under Chapters 4 and 5 of the Foreign Trade Policy 2015-20 and defines Export Oriented Unit as units approved under Chapter 6 of that Policy. The notification is effective from 18th October, 2017.

Reduced GST rate for food distributions: suppliers must produce Deputy Secretary certification to qualify for relief.
Notification allows a reduced state GST rate on specified food preparations when supplied intra State for free distribution under Central or State Government approved programmes, subject to the supplier producing, within five months of supply (or such extended time as the jurisdictional commissioner allows), a Deputy Secretary level certificate confirming distribution; tariff classifications follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

GST rule amendment extends filing deadlines and mandates export details be auto-drafted into GSTR 1 after GSTR 3B.
Amendments extend a prescribed filing deadline, authorize the Commissioner to notify further extensions (deeming central Commissioner extensions effective for the State), and insert provisos in Rules 96 and 96A requiring that when FORM GSTR-1 filing dates are extended, suppliers submit export details in Table 6A after filing FORM GSTR-3B; those export details will be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.

Deemed export refund rules updated: application parties clarified and refund forms RFD-01 revised for service and SEZ supplies.
The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient forgoes input tax credit with an undertaking, by the supplier; it permits the Commissioner to allow an extension beyond three months; and it replaces Statements 2 and 4 in FORM GST RFD-01 to specify required fields for refunds of exports of services with tax payment and for supplies to SEZ units or developers on payment of tax.