Deemed exports and refund procedure updated under GST returns, adding new statements and declarations for suppliers and recipients.
Amendments revise FORM GSTR-1 to restructure Table 6 for zero-rated supplies into exports, SEZ supplies and deemed exports, and amend FORMS GST RFD-01 and RFD-01A to include suppliers/recipients as claimants, add Statement 1A for ITC accumulated due to inverted tax structure, add Statement 5B for deemed export refunds, and replace declarations and undertakings to require invoice-specific claims, non-duplication of refund/ITC claims and repayment with interest if statutory conditions are not met.

Extension of return filing deadline for non-resident taxable persons' GSTR-5; applies to specified months under state GST rules.
The Commissioner, invoking powers under the State GST Act and relevant Rules, extends the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for specified months of the initial implementation period until the prescribed extended cut-off date, and supersedes the earlier notification insofar as inconsistent while preserving prior actions.

Extension of time to file FORM GST ITC-01 allows late declarations to claim input tax credit under section 18(1).
Registered persons who became eligible to claim input tax credit under section 18(1) during July-November 2017 are allowed to submit the declaration in FORM GST ITC-01 until 31 January 2018; the extension is issued under section 168 of the West Bengal GST Act and rule 40(1)(b) of the West Bengal GST Rules and supersedes the earlier notification dated 13 October 2017, without affecting prior actions.

GST practitioner enrolment requirements clarified by textual corrections; procedural wording and scope limits amended accordingly.
Corrigendum to West Bengal GST notifications corrects drafting errors and clarifies procedural wording: it revises eligibility and application wording for enrolment as a GST practitioner in rule 83, fixes cross references and minor phrasing in rules 60, 73, 89 and 111, and amends rule 138(14)(d) to change the value scope wording from "for values exceeding" to "for values not exceeding" within specified State areas.

Deemed export refund procedure updated: revised forms now require Statements 1A and 5B, new declarations and undertaking.
Amendments to the West Bengal GST Rules substitute FORM GSTR-1 Table 6 to itemise zero rated supplies (exports, SEZ supplies, deemed exports) with tax breakdown and amend FORM GST RFD-01 and RFD-01A by replacing clause wording to include recipient/supplier of deemed export supplies, inserting Statement 1A for refunds of ITC due to inverted tax structure, inserting Statement 5B for deemed export refunds, and substituting declarations and undertakings requiring refund claims to match details in Statement 5B and providing for repayment with interest if statutory conditions are not complied with.

Extension of time for FORM GST CMP-03 intimation extends deadline for stock details after opting into composition scheme.
The period for intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition scheme is exercised in FORM GST CMP-03 is extended, under the Karnataka GST rules and relevant Act provisions, and the earlier October 2017 notification is superseded; the extended deadline is 31st January, 2018.

Quarterly GSTR-1 filing for eligible small taxpayers instituted with specified quarterly deadlines and transitional provisions.
The State prescribes a special quarterly filing regime for registered persons with aggregate turnover up to the specified threshold, allowing them to furnish outward supply details in FORM GSTR-1 for specified quarters with fixed deadlines for the period July 2017 to March 2018; any further procedural details or extensions under the statutory provisions for furnishing details and returns will be notified subsequently.

Late fee cap for delayed GSTR-3B filings; reduced waiver threshold where state tax liability is nil.
The State Government limits the maximum late fee for failure to furnish FORM GSTR-3B from October 2017 onwards by waiving the amount of late fee in excess of twenty five rupees per day; where the total State Tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby establishing differential daily late-fee caps for delayed filings.

Telangana GST rules amended to allow manual filings, appoint appellate authority, and update refund forms.
Amendments clarify that aggregate exempt-supply value excludes specified Central-notified services; change Rule 54(2) to permit (not mandate) supplier issuance; insert Rules 97A and 107A to include manual filing and issuance alongside electronic processes; add Rule 109A appointing Joint Commissioner (Appeals) as appellate authority with specified appeal periods; substitute provisos in Rule 124 to permit termination of Council Chairman and Technical Member by Central Government with Chairperson approval; and introduce manual refund Forms (GST RFD-01A/B) with prescribed declarations, verification and calculation annexures.

E-way bill portal designated: http://ewaybill.nic.in declared as the official portal for facilitating e-way bill compliance.
Notification designates http://ewaybill.nic.in as the official e-way bill portal for Rajasthan under the Rajasthan Goods and Services Tax Act and Rules, issued by the Commissioner of State Tax to facilitate electronic generation and management of e-way bills and made effective from the day after issuance.

Authority for Advance Ruling appointment: Commissioner of Tax & Excise named as member, effective on notification.
Shri Anirudh S Singh, IRS, in his capacity as Commissioner of Tax & Excise, is appointed as a Member of the Arunachal Pradesh Authority for Advance Ruling by exercise of the Governor's powers under the state GST statute; the notification states the appointment takes effect from the date of notification and is issued through the Office of the Commissioner, Tax & Excise.

Exemption from registration for service suppliers via e commerce operators required to collect tax at source where turnover below threshold.
Suppliers of services making supplies through an electronic commerce operator required to collect tax at source are specified as a category exempted from obtaining registration under the State GST Act where their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold, with a reduced aggregate value threshold for suppliers in special category states (excluding Jammu and Kashmir).

Deemed export refund evidence: suppliers must produce recipient acknowledgement and undertakings to claim refund now.
Notification prescribes evidences required from suppliers of deemed export supplies to claim refund: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking by the recipient that it will not claim the refund and that the supplier may claim the refund.

Deemed exports notified: specified supplies including advance authorisation, EPCG, export oriented units, and certain gold.
The State Government notifies certain supplies as deemed exports under Section 147 of the Telangana GST Act: supplies against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units (including specified park units), and supply of gold by notified banks or PSUs against Advance Authorisation. Definitions for Advance Authorisation, EPCG Authorisation, and Export Oriented Unit reference the Foreign Trade Policy 2015-20. The notification is stated to be effective retrospectively from a specified October date.

GST threshold amendment under Section Ten increases registration limit and applies retrospectively from October 2017 Telangana
The Government amends paragraph 4 of G.O.Ms No.123 (30-06-2017) to substitute the previously specified monetary turnover limit with a higher threshold for applicability under Section 10 of the Telangana Goods and Services Tax Act, 2017, thereby changing the registration/coverage criterion; the Notification is effective retrospectively from 13th October 2017.

Composition scheme option: provisional or new registrants may opt in and must file specified GST forms, affecting invoicing and export reporting.
Amendments permit provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a bar on filing FORM GST TRAN-1 thereafter; they authorize the Commissioner to extend certain filing deadlines, allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered recipients, require consolidated tax invoice entries for specified services, and revise GSTR and refund form tables and procedures for exports, SEZ supplies and deemed exports including electronic transmission of export details to Customs.

Time of supply rule: small registered persons must pay state tax at time of supply and file returns.
Designates registered persons whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, or whose turnover in the year of registration is likely to be less than that amount, and who did not opt for the composition levy, as a class required to pay State tax on the outward supply of goods at the time of supply and to furnish details and returns as provided in Chapter IX of the Act, with payment periods as specified in the Act.

Proper officers for refund sanction under GST designated to approve refund claims for taxpayers within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax framework, who are authorized by the Central GST Commissioner, are specified to act as proper officers for sanctioning refunds under the Telangana Goods and Services Tax Act for registered persons located in the territorial jurisdiction of those officers, subject to the Telangana GST Act and Rules and excluding a specified rule of the Telangana GST Rules.

SGST notification amendment adds textile and handicraft entries, including handloom and wicker, effective retrospectively from earlier date.
The amendment substitutes serial number 9 to list textile (handloom products) and handmade shawls, stoles and scarves, and inserts new serials adding chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shoal, each annotated as "Any chapter." These Table changes are declared effective retrospectively from a specified earlier date in October, enacted under the State GST Act authority on Council recommendation.

Composition levy opt-out persons must pay State tax at time of supply and file returns accordingly.
Registered persons who did not opt for the composition levy are notified as a class required to pay State tax on outward supply at the time of supply (per clause (a) of sub section (2) of section 12), including situations attracting section 14; they must furnish details and returns as mandated in Chapter IX and the rules, and pay tax within periods specified by the Act.