Works contract services rate change: specified government construction and residential-use works reclassified under amended UTGST notification.
Amendment revises GST rate entries for specified works contract services provided to governmental authorities, substituting table entries to cover (a) civil structures or original works meant predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art and cultural establishments, and (c) residential complexes predominantly meant for self-use or use by employees or persons specified in the Schedule; and separately classifying other construction services not falling within these categories.

Works contract services rate change: specified government-related construction works moved to a lower integrated GST rate.
The amendment substitutes entries in the integrated GST rate table to assign a lower rate to services provided to the Central Government, State Government, Union Territory, local authority or a governmental authority for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified structures: civil structures for non-commercial use; structures for educational, clinical, or art and cultural purposes; and residential complexes predominantly for self-use or employee use, while other construction services remain at the higher rate.

CGST rate reduction applies lower rates to specified works contract services for government and public purpose structures.
Substitutes items (vi) and (vii) in Notification No. 11/2017 Central Tax (Rate) to classify specified works contract services: item (vi) covers services to governmental authorities for construction, repair, renovation or alteration of predominantly non commercial civil structures, educational, clinical, art/cultural establishments, and residential complexes for self use or employee use (CGST rate entry 6); item (vii) covers other construction services not falling under (i)-(vi) (CGST rate entry 9).

Tax exemption for intra state supply of heavy water and nuclear fuels to the national nuclear power utility, removing State GST liability.
Intra State supply of heavy water and nuclear fuels falling in Chapter 28 of the Customs Tariff, when supplied by the Department of Atomic Energy to the national nuclear power utility, is exempt from the whole of the State tax under the West Bengal GST framework, removing State GST liability on those specified supplies.

Admission-rights exemption for FIFA U-17 World Cup events: state GST rate set to nil under West Bengal notification.
Amendment inserts a new serial entry in the Table to Notification No. 1136-F.T. specifying that services by way of right to admission to events organized under the FIFA U-17 World Cup 2017 are assigned under Chapter 9996 with nil State tax rates, thereby exempting admission-rights services from State GST.

GST rate change on works contract services: reduced state tax for specified government and non-commercial construction, higher for other construction.
The notification amends Notification No.1135-F.T. by substituting item (vi) to cover services to government authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works for predominantly non commercial use, (b) structures predominantly for educational, clinical or art/cultural use, and (c) residential complexes predominantly for self use or specified persons; and adds item (vii) for construction services not falling within those categories, with distinct State GST rates for each item.

Extension of Time for GST TRAN-1 submission granted, deadline extended under rule 117 on council recommendation.
The Commissioner of State Tax, Gujarat, acting under the Gujarat GST Rules and Act and on the recommendation of the Council, has extended the period for submitting the declaration in Form GST TRAN-1, specifying a revised deadline for furnishing the TRAN-1 declaration under the statutory power to modify procedural time limits.

Renewal of clearing corporation recognition authorises Indian Clearing Corporation Limited for a three-year regulated mandate under Regulation 12.
Renewal of recognition under Regulation 12 was granted to Indian Clearing Corporation Limited for a three year period commencing October 2017 and ending October 2020, under the statutory powers of section 4 read with sub section (4) of section 8A of the Securities Contracts (Regulation) Act, 1956. The recognition is subject to compliance with conditions specified by the regulator and any further conditions that may be prescribed or imposed.

Provisional refund restriction for zero-rated supplies excludes newly registered applicants and those who have not filed consecutive returns.
Notification excludes specified registered persons from provisional refund of ninety per cent for zero-rated supplies. Excluded are persons registered within six months of the refund application and persons who have not furnished returns for three consecutive tax periods immediately preceding the application.

E-way bill requirement expanded: mandatory electronic generation, carriage, verification, exemptions and related forms prescribed for transport compliance.
The notification aligns several State rules with Central GST Rules and creates a detailed e way bill framework: FORM GST EWB 01/02/03/04 and FORM GST INV 1 are prescribed; consignors, recipients and transporters must furnish Part A and Part B e way information on the common portal before movement of consignments exceeding the prescribed value; RFID mapping, verification, inspection reporting and cancellation, validity tied to distance, exemptions listed in an Annexure, and updated enrolment and refund forms and procedures are established.

Exchange rate and input tax credit rules updated under GST, affecting valuation, ITC declarations and credit reversal mechanics.
Amendments revise timelines, form content and valuation rules under Punjab GST: exchange rates for goods follow Customs Board notifications and for services follow generally accepted accounting principles; electronic declaration in FORM GST ITC-01 is required to claim input tax credit with separate treatment for different tax components; reversal of credit on additional customs duty for imported gold dore bar restricts immediately available credit to one-sixth with the balance debited on supply or within a transitional period; procedural and form changes clarify invoicing, UIN registration and return generation rules.

Composition scheme option allowed for provisional registrants, with ITC-03 filing and limitations on TRAN-1 revisions.
Persons provisionally registered or applying for registration may opt into the composition scheme from the first day of October by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; filing TRAN-1 is disallowed after ITC-03. Registered persons who submitted TRAN-1 may revise it once within prescribed timelines or any Commissioner-approved extension. Rules also mandate quarterly performance reports, require principals to generate e-way bills for inter-State job-work consignments and for exempt persons transporting handicraft goods, and amend TRAN-1, GSTR-4 and EWB-01 form entries and notes.

TDS under GST applies to specified government and public sector bodies, with operative deduction date to be notified.
The Lieutenant Governor notifies 18 September 2017 as the date on which sub section (1) of Section 51 of the Puducherry GST Act, 2017 comes into force for authorities or boards with majority government participation, societies established by government under the Societies Registration Act, and public sector undertakings; subject to a proviso that liability to deduct tax from payments to suppliers will commence from a date to be notified subsequently on the Council's recommendation. The notification is deemed effective from 15 September 2017.

Registration exemption for casual handicraft suppliers - subject to turnover limit, PAN and e way bill compliance.
Casual taxable persons supplying handicraft goods are exempted from registration under section 23(2) of the Puducherry GST Act, subject to an all India aggregate turnover ceiling for the financial year. Exempt persons must obtain a Permanent Account Number and generate an e way bill under rule 138. The exemption applies to inter State supplies of handicraft goods where the supplier avails the corresponding Integrated Tax notification. "Handicraft goods" are defined by a published Table of product descriptions and HSN codes when produced predominantly by hand.

Late fee waiver under section 47 provides relief for registered persons who missed filing their GSTR-3B return by the due date.
Waiver of the late fee under section 47 is granted for registered persons who failed to furnish FORM GSTR-3B for the month of July by the due date, removing the late fee liability for that return period; the waiver is issued under section 128 and is made effective retrospectively from the notification's commencement date.

Subsidiary company definition commencement: Government notifies the proviso to clause 87 of section 2 comes into force.
Central Government, using the power under subsection (3) of section 1 of the Companies Act, issued a notification appointing the date on which the proviso to clause (87) of section 2 - defining "subsidiary company" - shall come into force, thereby making that definitional proviso operational for corporate law purposes.

Restriction on subsidiary layers limits holding company tiers while exempting banks, insurers, government firms and imposing filing and penalty duties.
The rules limit most Indian companies to two tiers of subsidiaries, excluding one layer of wholly owned subsidiaries from the count and allowing foreign acquisitions that result in deeper foreign-law subsidiary chains. Exemptions include banks, systemically important NBFCs, insurance companies, and Government companies. Existing non-exempt companies exceeding allowed layers must file Form CRL-1, must not add further layers, and if they reduce layers must not later exceed the higher of the reduced position or the permitted maximum; breaches attract fines and continuing daily penalties.

GSTR-3B filing deadlines require electronic submission and ledger-based discharge of tax liabilities by the prescribed due date.
The State prescribes last dates for furnishing monthly returns in FORM GSTR-3B through the common portal for specified months and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date for the return.

Option to pay composition tax available to provisional registrants via electronic intimation, subject to ITC filing and TRAN form restriction.
Provisionally registered persons or applicants may opt to pay tax under section 10 from the specified date by electronically filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they shall not be permitted to submit FORM GST TRAN-1.

Tax deduction at source requirement for specified government and public bodies to deduct GST from supplier payments upon notification.
The State Government appoints 18th September 2017 as the date on which specified persons under section 51 of the Arunachal Pradesh GST Act become subject to the obligation to deduct tax from payments made or credited to suppliers of taxable goods or services or both; the effective commencement for those persons will be from a date to be notified subsequently by the State Government on the recommendations of the Council.