Textual corrections in GST notifications amend official references and wording to rectify drafting errors and cross references.
Corrigendum issues targeted textual corrections to Karnataka GST notifications: substituting the term Board with Commissioner in specified rules; changing a bracketed letter from (c) to (b); replacing "for values exceeding" with "for values not exceeding"; renumbering cross references from sub rule (4) to sub rule (5); and substituting "State" with "Central" in a proviso, across the cited notifications.

Deemed exports: Amendment updates GST forms to enable structured refund claims and ITC reporting for inverted tax situations.
The amendment substitutes FORM GSTR-1 Table 6 to categorise exports, SEZ supplies and deemed exports with detailed invoice and tax breakup; amends FORM GST RFD-01 and RFD-01A to replace claimant terminology, insert Statement 1A for refunds of ITC accumulated due to inverted tax structure and Statement 5B for deemed export refunds, and revises declarations and undertakings required from recipient or supplier claimants.

Substitution of Annexure-A: specified goods and services listed under Jammu and Kashmir GST replace Annexure to SRO-521.
The Finance Department corrigendum dated 27-12-2017 substitutes Annexure-A to SRO-521 (21-12-2017) with a new enumerated list of eighteen specified goods and activities under Jammu & Kashmir SGST, including repacked goods; bricks and tiles; soft drinks; edible oil and vanaspati ghee; screen printing of glazed tiles; cutting and stitching of coir/jute doormats; cutting of marble/granite (with specified exclusion); automobile repair and servicing; sweetmeats (certain confectionery excluded); cycles/tricycles; certain assembled consumer electronics sold under another brand by in-state units; tobacco products; hot mix plant products; glass processing and finishing; incandescent bulbs; arms and ammunition with accessories; tea; and processing of dry fruits.

Substitution of Annexure-A: corrigendum replaces prior Annexure-A and lists specified goods, processes and services.
The Finance Department issues a corrigendum substituting Annexure-A appended to SRO-519 with a revised Annexure-A that itemises eighteen specific goods, manufacturing processes and services, including repacked goods; bricks and tiles; soft drinks; edible oil and vanaspati ghee; screen printing of glazed tiles; cutting and stitching of coir, jute and decor doormats; cutting of marble/granite (with a local-extraction exception); repair and servicing of automobiles; sweetmeats (excluding toffees and candy); cycles/tricycles; certain assembled household appliances sold under other brand names; tobacco and products; hot mix plant products; glass finishing processes; incandescent bulbs; arms and ammunition with accessories; tea; and dry fruit processing.

Delegation of power to check tax invoices permits Joint Commissioners to authorize deputy-level officers to inspect invoices immediately.
Chief Commissioner delegates to all jurisdictional Joint Commissioners (ST) the authority to authorize Division officers to exercise powers relating to checking the issue of tax invoices; such authorizations must be given to officers not below the rank of Deputy Assistant Commissioner (ST) and the order is effective immediately.

Deemed export refund procedure revised, clarifying ITC claims, detailed invoice statements and supplier/recipient declarations for filings.
Amendments revise FORM GSTR-1 to replace Table 6 for exports, SEZ supplies and deemed exports with detailed invoice and tax bifurcation fields, and amend FORM GST RFD-01 and RFD-01A by expanding Table 7 terminology to include supplier/recipient of deemed export supplies, inserting Statement 1A for ITC accumulated due to inverted tax structure and Statement 5B for deemed export refund invoice details, and substituting declarations and an undertaking to repay refunded amounts with interest where statutory requirements are not met.

Late fee waiver for specified GSTR-3B return filings, relieving registered persons of late fee liability for that period.
The Governor, on the Council's recommendation and invoking powers under the Uttar Pradesh Goods and Services Tax Act and the General Clauses Act, waives the late fee payable under the State GST law for all registered persons who failed to furnish the return in FORM GSTR-3B for the specified monthly return period by the due date.

Terminology correction in GST rules: standardises "State/Union territory tax" and clarifies "deemed export supplies" wording.
All instances of "State tax/Union territory tax" in specified tables and statements of FORM GSTR-1, FORM GST RFD-01 and FORM RFD-01A are replaced by "State/Union territory tax", and the phrase "Recipient of deemed export/Supplier of deemed export" is substituted with "Recipient of deemed export supplies/Supplier of deemed export supplies" in the listed form statements.

Appellate authority for advance rulings established to hear appeals against state advance rulings, effective immediately.
The State Government, under section 99 of the Rajasthan GST Act, 2017, constituted the Rajasthan Appellate Authority for Advance Ruling to hear appeals against rulings of the Rajasthan Authority for Advance Ruling; the authority will consist of the Chief Commissioner of central tax as designated by the Board and the Commissioner of State tax, with headquarters at Jaipur, effective 22 December 2017.

Advance ruling framework takes effect, commencing the Rajasthan Authority for Advance Ruling under the state GST regime.
Rajasthan Authority for Advance Ruling is brought into operation from 22 December 2017. The State Government appoints that date for commencement of the earlier notification concerning the Authority for Advance Ruling under the Rajasthan Goods and Services Tax Act, 2017.

Non-resident return filing deadline extended for specified months to allow submission until end of January.
The time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for July through December 2017 is extended until 31 January 2018, under sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 read with rule 63 of the Assam GST Rules, superseding the earlier notification of 15 November 2017 except as to prior actions.

Input tax credit declaration deadline extended; eligible registrants may file FORM GST ITC-01 by the notified deadline.
Extends the time limit for submission of FORM GST ITC-01 by persons who became eligible during July-November 2017 to declare eligibility to avail input tax credit under sub section (1) of section 18 of the Assam GST Act, 2017, with the new last date for such declarations set at 31 January 2018.

Deemed export refunds: amended GST forms require specific statements and declarations for claimants, plus an ITC inverted structure statement introduced.
Amends Gujarat GST Rules to revise FORM GSTR-1 Table 6 for separate reporting of exports, SEZ supplies and deemed exports, and amends FORMS GST RFD-01 and RFD-01A by expanding recipient/supplier designation, inserting Statement 1A for ITC accumulated due to inverted tax structure, inserting Statement 5B for deemed export refunds, and replacing declarations and undertakings to require claimants to certify invoice listing, input tax credit compliance and repayment obligation if statutory conditions are not met.

Tax obligation on non-composition dealers: pay state tax at time of supply and file Chapter IX returns accordingly.
Registered persons not opting for the composition scheme must pay state tax on outward supplies at the time of supply, including in situations where special supply rules apply, and must furnish details and returns as prescribed in Chapter IX of the Act, with payment timelines as specified in the Act.

Registration exemption for service suppliers via e commerce platforms when turnover is below prescribed threshold, reduced for special category states.
Supplies of services made through an electronic commerce operator by persons subject to tax collection at source are exempt from compulsory registration if their aggregate turnover on an all India basis does not exceed twenty lakh rupees in a financial year; a lower aggregate turnover threshold applies to suppliers in special category States. The exemption excludes services specifically carved out by the statute and takes effect from 15 November 2017.

GST rule amendments allow manual refund filing, make supplier issuance optional, and set appellate routes and deadlines.
Amendments effective 15 November 2017 clarify that exempt supplies exclude specified services, convert a mandatory supplier issuance obligation into discretion, permit manual filing and issuance alongside electronic processes for prescribed applications and notices, establish internal appellate routes with three month and six month limitation periods depending on the appellant, and introduce manual refund application and refund order forms with specified declarations and annexures for calculating refunds.

Extension of filing deadline for Form GSTR-5 permits consolidated submission for specified months under GST rules.
The Commissioner extends the filing deadline for returns in FORM GSTR-5 by non-resident taxable persons, covering monthly returns from July through December 2017, superseding the earlier notification and prescribing a single extended final submission date.

Deemed notification: central tax extensions and bonds treated as state notifications, and refunds procedure and forms amended.
Amendments to the Odisha GST Rules substitute provisos and sub-rules to deem certain Central GST notifications and bonds effective under the State rules, clarify inspection wording in rule 138C, and permit the Commissioner, in consultation with the Chief Commissioner of Central Tax, to notify movement limits. Form amendments replace Table 6 of GSTR-1 for zero-rated supplies and imports new statements and revised declarations and undertakings in FORM GST RFD-01 and RFD-01A to capture refunds for inverted tax ITC and deemed exports and to require reciprocal declarations and repayment undertakings.

Reimbursement of central GST: eligible manufacturers receive 42% of central tax after input tax credit, claimed quarterly.
State scheme reimburses eligible manufacturing units 42% of Central Tax paid after utilization of input tax credit, available only to units already receiving 58% under the central budgetary support scheme and manufacturing specified goods; claims are quarterly, subject to documentary requirements, inspections, Chartered Accountant certification for multi premise claims, exclusions for composition/unregistered suppliers and interstate/service supplies, and recovery with 15% interest for misdeclaration or overpayment.

Jammu and Kashmir launches a reimbursement scheme for State GST paid by eligible manufacturers after input tax credit adjustment.
SRO 519 creates a State reimbursement scheme for eligible manufacturing units to reimburse State GST paid in cash after utilization of Input Tax Credit for specified goods, subject to exclusions, procurement restrictions, quarterly claims supported by prescribed documents and certifications, inspection and verification, proportional adjustment where purchases are from composition or unregistered suppliers, stamping requirements for in State supply, and recovery of inadmissible amounts with 15% interest, with disbursement via nodal officer following consolidated forwarding.