GST on government construction services clarified: amendment specifies covered service types and eligible project categories.
Amendment substitutes item (vi) in the Table against serial number 3 to specify that services to government consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration apply only to: (a) civil structures or original works predominantly for non commercial use; (b) structures predominantly for educational, clinical, or art/cultural establishments; and (c) residential complexes predominantly for self use or employee use as per Schedule III of the Central Goods and Services Tax Act, 2017.

Tax exemption for event admission: admission services to FIFA youth World Cup matches classified as nil rated under state GST.
The Government of Meghalaya amends notification No. ERTS(T) 65/2017/12 by inserting at serial number 82 a classification of services by way of right to admission to events organized under the FIFA U 17 World Cup 2017 under Chapter 9996, specifying a nil rate of tax for those admission services under the Meghalaya GST notification dated 9 November 2017.

Transit cargo services exemption for Nepal and Bhutan under Meghalaya GST: supply treated with nil tax rate.
Amendment inserts entry 9B in the Notification table exempting the supply of services associated with transit cargo to Nepal and Bhutan under Chapter 99 by prescribing a nil rate, thereby treating those transit-cargo-related services as nil-rated supplies under the Meghalaya GST framework.

Legal services definition broadened to include advice, consultancy, assistance and representation, covering individual advocates and firms under state GST.
The corrigendum replaces the earlier phrasing with a provision stating that services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, fall within the entry, and explains that "legal services" means services relating to advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.

Late fee waiver for delayed GSTR-3B returns permits relief for registered persons who missed the filing deadline.
The Government, exercising its statutory waiver authority under the State GST Act, waives the late fee payable under the Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, providing targeted relief for that specific return and tax period.

Tax deduction at source by government controlled entities to apply once a commencement date is notified following council recommendation.
The State Government appoints 18 September 2017 as the date on which the specified persons become subject to the statutory provision requiring them to deduct tax at source. Specified persons include government controlled authorities or bodies with majority participation, societies established by government or local authorities, and public sector undertakings. The obligation to deduct tax from payments to suppliers of taxable goods or services will commence from a date to be notified subsequently by the State Government on the Council's recommendation.

Registration exemption for casual handicraft suppliers subject to all-India turnover thresholds; PAN and e-way bill required.
Specifies a conditional exemption from registration under the Meghalaya GST Act for casual taxable persons making handicraft goods where aggregate supplies on an all-India basis do not exceed the thresholds stated; exempted persons must obtain a Permanent Account Number and generate e-way bills per rule 138, and the exemption also applies to inter-State suppliers availing the cited integrated-tax notification. 'Handicraft goods' are defined by a Table listing product descriptions and corresponding HSN codes for items predominantly made by hand.

Return filing deadline for GSTR-3B specified; tax liabilities must be discharged through electronic cash or credit ledgers by the deadline.
The Commissioner prescribes specific monthly due dates for furnishing FORM GSTR-3B electronically through the common portal, and every registered person furnishing GSTR-3B must, subject to section 49, discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash or electronic credit ledger not later than the corresponding filing deadline for the return period.

Extension of filing deadline for Input Service Distributor returns; July return due by mid October.
The Commissioner, under the powers conferred by the Meghalaya Goods and Services Tax Act, 2017, extends the time to furnish the return by an Input Service Distributor for the month of July, 2017 until the 13th October, 2017, by official notification; an extension for August, 2017 will be notified subsequently in the Official Gazette.

Extension of filing deadline: GSTR-1, GSTR-2, GSTR-3 for August returns allowed until specified October dates under GST.
The Commissioner, exercising powers under the Meghalaya Goods and Services Tax Act, extended time limits for furnishing details or returns for August 2017 by prescribing new final submission dates for FORM GSTR-1, FORM GSTR-2 and FORM GSTR-3 as set out in the notification's table.

Extension of GST return filing deadlines: GSTR 1, GSTR 2 and GSTR 3 due dates extended for specified taxpayers.
The notification extends the time for furnishing GSTR-1 for July 2017 with differential deadlines based on turnover, and extends the due dates for GSTR-2 and GSTR-3 for all taxpayers; "turnover" is as defined in the Act and extensions for August 2017 will be notified separately.

Export linked SGST exemption: intra State supplies qualify subject to invoice, export within ninety days and prescribed documentation.
Intra State supply of taxable goods by a registered supplier to a registered recipient for export is exempt from State tax to the extent the tax exceeds an amount calculated at the rate of 0.05 per cent, subject to conditions: supply on tax invoice; export within ninety days; inclusion of supplier GSTIN and tax invoice number in shipping bill or bill of export; recipient registration with an Export Promotion Council or recognised Commodity Board; order on supplier with copy to supplier's tax officer; specified movement, aggregation, warehouse acknowledgement and post export proof obligations. Non export within ninety days disqualifies the supplier from the exemption.

Composition tax option available after intimation, with ITC-03 filing required and TRAN-1 disallowed thereafter.
Persons granted provisional registration or registration certificates may opt into the composition scheme from the first day of the month following intimation in FORM GST CMP-02 filed on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after ITC-03 is filed they are not permitted to file FORM GST TRAN-1. Registrants opting into composition mid-quarter must file FORM GSTR-4 for the period of the quarter during which composition tax was paid and applicable returns for earlier portions of the quarter.

Deemed export refund procedure amended: recipient or supplier may file refund application; commissioner may extend filing period.
Amendments effective 18 October 2017 revise Rule 89 to permit either the recipient or, where the recipient forgoes input tax credit by furnishing an undertaking, the supplier to file refund applications for supplies treated as deemed exports. Rule 96A is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD-01 Statements 2 and 4 are substituted to capture invoice, shipping bill/BRC/FIRC and integrated tax and cess particulars for refunds on export of services and supplies to SEZ units or developers.

Composition scheme option: registered persons may opt by filing CMP-02 and furnish ITC-03, altering return obligations.
Registered persons provisionally registered or registered under rule 10 may opt into the composition scheme by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment also permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons and mandates a "consolidated tax invoice" for certain monthly service supplies, while clarifying mid quarter GSTR-4 return obligations and revising related forms and tables.

Extension of migration and registration deadlines: amendment replaces fixed ninety day timelines with rule specified periods and Commissioner extensions.
The amendment revises transitional timelines by replacing fixed deadlines and references to a uniform "ninety days of the appointed day" with the period specified in rule 117 or such further period as extended by the Commissioner, thereby permitting Commissioner extensions. It also inserts a marginal heading for revision of FORM GST TRAN-1 and amends FORM GST REG-29 by renaming the application for cancellation to target migrated taxpayers and substituting "Provisional ID" with "GSTIN".

Composition scheme option enables provisional registrants to switch to composition and requires CMP-02 and ITC-03 filings.
Provisional registrants or registration applicants may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they are precluded from filing FORM GST TRAN-1. The rules also permit a one-time revision of TRAN-1 declarations within prescribed time-limits or extended periods, and impose e-way bill generation obligations on principals sending goods to out-of-State job-workers and on exempt persons transporting handicraft goods inter-state.

GSTR-3B filing deadline: conditional TRAN-1 filing and cash deposit requirements govern July return compliance.
The notification classifies registered persons by input tax credit entitlement and TRAN-1 filing choice, prescribes respective last dates for electronically furnishing FORM GSTR-3B for July, and requires those filing TRAN-1 to compute and deposit tax in cash by an earlier date, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later deadline; all filers must discharge liabilities via the electronic cash or credit ledger by the earlier date.

Exemption for transit cargo services to Nepal and Bhutan introduced, attracting nil state tax from an earlier date.
The State notification inserts serial 9B under Chapter 99 for "Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries)" and records "Nil" in the rate columns, thereby specifying a nil State tax entry for that supply. The amendment is notified under section 11 of the Chhattisgarh GST Act and is deemed to have come into force from 29-09-2017.

Extension of GST filing deadlines permits delayed export details to be transmitted to Customs and auto-drafted in returns.
The amendment defers a specified filing deadline and empowers the Commissioner to notify further extensions, with extensions by state or union territory tax Commissioners deemed notified by the Commissioner. It requires that where the GSTR-1 filing date is extended, suppliers furnish export information in Table 6A after filing GSTR-3B; that information must be transmitted electronically to the Customs-designated system via the common portal and will be auto-drafted into the GSTR-1 for the tax period.