E-way bill requirement: electronic pre-movement reporting for specified taxable goods, with transporter duties and validity rules.
Electronic generation of an e-way bill is required before movement of specified taxable goods above the threshold for inter state and outward/inward movements involving Rajasthan; the e-way bill includes Part A (recipient GSTIN, place of delivery, invoice/challan details, value, HSN, reason, transport document) and Part B (vehicle number). The consignor, recipient or transporter may generate the bill on the designated portal, transporters must update conveyance details and may create consolidated e-way bills, generated bills receive an EBN, cancellation is allowed within 24 hours unless verified in transit, validity is distance based, recipient silence for 72 hours equals acceptance, specified exemptions apply, and non compliance attracts detention, seizure and penalties under section 129.

Payment of State Tax at Time of Supply requires registered non composition taxpayers to pay tax when goods are supplied.
The Government notifies that registered persons who have not opted for composition levy must pay state tax on the outward supply of goods at the time of supply, including situations under section 14, and must furnish particulars and returns as specified in Chapter IX with the period for payment as prescribed in the Act.

Amendment title correction: Mizoram GST rule title clarified as the Tenth Amendment Rules, 2017 to rectify notification text.
Para 2 of Notification No.J.21011/1/2017-TAX/Vol-III (xi) dated 17.11.2017 is amended to read as The Mizoram Goods & Services Tax (Tenth Amendment) Rules, 2017, a textual correction of the published notification's rule title issued by the Taxation Department.

Notification Number Correction: the published State Tax notification number is to be read under the correct number for all purposes.
Correction that the earlier Department of Tax & Excise notification dated 23rd August, 2017 published in the Extraordinary Gazette and shown as Notification No. "23" shall be read as Notification No. "18" for all purposes, issued by the Commissioner on 14th December, 2017 to amend the published notification number only.

GSTR-1 filing deadlines extended for small taxpayers with staggered quarterly due dates and a notified special procedure.
Notification requires registered persons with aggregate turnover of upto 1.5 crore rupees to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1, prescribing quarterly deadlines for transitional quarters (July-September 2017 by 31st December 2017; October-December 2017 by 15th February 2018; January-March 2018 by 30th April 2018) and noting that further special procedures or extensions for July 2017-March 2018 will be notified in the Official Gazette.

Exemption for protected monument admission expanded under Assam GST, admission services treated as Nil-rated from mid-November.
Amendments substitute the Fair Price Shops service description to cover PDS sales against commission or margin, omit serial 11B, and insert a new entry making admission services to protected monuments (as declared under the Ancient Monuments and Archaeological Sites and Remains framework or State Acts) Nil-rated; these changes are effective from the fifteenth day of November, 2017.

Classification of restaurant and accommodation supplies clarifies tax treatment and restricts input tax credit for certain supplies.
The notification substitutes entries to classify certain services as Composite supply of works contract, redefines treatment of supplies of food, beverage and accommodation-distinguishing restaurant and lodging linked supplies by reference to a declared tariff threshold-and prescribes a State tax rate with denial of input tax credit where credit has been taken; it also inserts manufacture of handicraft goods into the item list and makes the amendments operative from the stated retrospective date.

Concessional GST rate for scientific equipment reduces state tax when supplied to eligible research institutions, subject to certification.
State notification grants a concessional State GST rate of 2.5% on specified scientific and technical goods (instruments, accessories, software, live animals for experimental purposes, and prototypes subject to an aggregate cap) when supplied to listed research entities and government departments, contingent on prescribed certificates from authorised officers or the Head of Institution, use for research purposes only, a no-objection certificate for experimental animals, and restrictions on transfer or sale for a specified period.

GST notification amendment revises textile goods classifications by substituting HS headings, altering applicability from mid-November.
Amendment to Notification No.5 substitutes the TABLE entries for Sl. No. 6A with three textile-related commodity descriptions tied to HS headings-knotted netting and made-up nets; corduroy fabrics; and narrow woven fabrics including adhesive-assembled narrow fabrics-and declares the substitution to have effect from 15th November, 2017, under the powers conferred by the Assam Goods and Services Tax Act and on the recommendation of the Council.

Supply of raw cotton: new entry clarifies applicability to agriculturists and registered persons under state GST.
The notification amends Notification No.4 by inserting a new TABLE entry (serial 4A) for HS code 5201 specifying raw cotton as supplied by an agriculturist to any registered person, thereby clarifying the notification's applicability to such supplies; the amendment is made under sub section (3) of section 9 of the Assam GST Act and is effective from 15 November 2017.

Registered brand name definition alters GST treatment for branded goods, linking classification to brand registration and Annexure I conditions.
Amendment revises Schedule entries to substitute, omit and insert HS-heading-based serial numbers and commodity descriptions, differentiating goods "fresh or chilled" from "other than fresh or chilled" and treating branded, non-unit container goods that either bear a registered brand name or a brand with an actionable/enforceable right as subject to conditions in Annexure I; it also amends the Explanation to define "registered brand name" to include brands registered on or after the specified registration cutoff under trademark, copyright or foreign laws and declares the amendments to have retrospective effect from the stated effective date.

Assam GST amendments reclassify goods, adjust rates and add branding-based conditions, effective 15 November 2017.
The notification amends Assam's GST tariff by substituting, inserting and omitting numerous schedule entries across rate Schedules (2.5%, 6%, 9%, 14%, 1.5%), reclassifying goods by HS headings, adding product-specific inclusions/exclusions and new serial numbers, and imposing packaging/branding qualifications-notably goods in unit containers bearing a registered brand name or a brand with enforceable legal rights-subject to Annexure conditions; it defines "registered brand name" inclusively and provides that the amendments take effect from 15 November 2017.

Registration exemption for service suppliers via e commerce operators required to collect tax at source where turnover below prescribed threshold.
Suppliers of services through an electronic commerce operator required to collect tax at source, excluding supplies falling under the stated exclusion, and whose aggregate turnover on an all India basis does not exceed the prescribed turnover threshold in a financial year, are specified as exempted from obtaining registration under the Assam Goods and Services Tax Act, effective from the deemed commencement date provided in the notification.

Late fee waiver for delayed GSTR-3B returns reduces excess penalties, with a lower cap where central tax payable is nil.
Waives late fee for failure to furnish FORM GSTR-3B returns from October 2017 onwards to the extent the fee exceeds twenty five rupees per day, and where the return shows nil central tax payable the waiver applies to the extent the fee exceeds ten rupees per day; effective from 1 November 2017.

Assam GST rules now allow manual filing, exclude specific notified services from exempt supply aggregation, and set an internal appeals hierarchy.
The Twelfth Amendment clarifies that the aggregate value of exempt supplies excludes services listed in the Government of India notification, permissively substitutes "supplier may issue" for a prior mandatory issuance requirement, permits manual filing and processing in lieu of electronic filing under newly inserted rules 97A and 107A, establishes an internal appellate hierarchy in new rule 109A, and inserts detailed manual refund application and order forms with prescribed declarations and calculation annexures.

Administrative authority substitution in GST rules: references to the Board replaced by State Government or Commissioner, effective retrospectively.
Amendments substitute the administrative authority in three provisions of the Jammu and Kashmir Goods and Services Tax Rules, 2017 by replacing references to the "Board" with the State Government or the Commissioner as specified, and declare the changes effective retrospectively from the eighth day of July, 2017.

Authorization for assessments: inspection authorizations replaced by ADM-IC generation to finalize pre-GST documentary verifications.
Verification of books for pre-GST APVAT and CST periods will proceed without physical inspections; prior ADM-IB and Form 304 for premise inspection are discontinued, and authorizations shall be issued solely for finalization of assessments by generating ADM-IC through VATIS.

GST Filing Deadline Extensions allow the commissioner to extend return timelines and mandate export data transmission to Customs.
Rules permit the Commissioner to extend filing periods by notification and provide that extensions by the Commissioner of State Tax are deemed notified by the Commissioner. Where the due date for furnishing outward supplies in FORM GSTR 1 is extended, suppliers must furnish export details in Table 6A after filing FORM GSTR 3B; those details must be transmitted electronically by the common portal to the Customs designated system and will be auto drafted into FORM GSTR 1 for the relevant tax period.

GST exemption for admission to protected monuments and clarification of Fair Price Shop services under PDS.
The Government amends the Andhra Pradesh GST notification to (i) substitute serial 11A to specify that services by Fair Price Shops to government under the Public Distribution System are services for consideration in the form of commission or margin, and (ii) insert serial 79A (Heading 9996) to record that services by way of admission to protected monuments under the Ancient Monuments Act or corresponding State Acts are assigned a Nil tax treatment.

Tax exemption for state GST above base rate where public research institutions receive specified scientific goods subject to certification.
State GST relief is provided on tax in excess of a 2.5% base rate for specified scientific goods supplied to eligible public-funded or registered research institutions, government departments/laboratories and regional cancer centres, contingent on production of authorised certificates establishing institutional eligibility and Head-of-Institution certification that goods are required for research; live-animal supplies must also include a no objection certificate from the animal experiments oversight committee, and exempted goods are subject to use and transfer restrictions and an aggregate prototype value cap.