Registration exemption for handicraft casual suppliers subject to aggregate threshold, PAN and e way bill compliance.
Specifies that casual taxable persons making taxable supplies of handicraft goods are exempted from registration under the Arunachal Pradesh GST Act subject to aggregate supply thresholds computed on an all India basis, with a lower threshold for Special Category States. The exemption is available to those making inter State taxable supplies who avail a corresponding integrated tax notification. Exempted persons must obtain a Permanent Account Number and generate an e way bill. "Handicraft goods" are defined by a table of product descriptions and HSN codes, limited to items predominantly made by hand.

Extension of revision application deadline: applications filed Apr-Sep 2016 to be disposed by Feb 28, 2018.
The Governor, exercising power under the proviso to the relevant section of the West Bengal Value Added Tax Act, extends the date for disposal of applications for revision filed between 1 April 2016 and 30 September 2016 to 28 February 2018; the notification takes immediate effect.

Membership nomination amended: term extended and specific nominee appointed under Companies Act provision for corporate oversight.
The notification amends a Companies Act instrument by substituting the nominated member entry to name Shri Sanjay Gupta as the professional body nominee and by replacing the previously specified tenure with a longer term, thereby extending the appointment period for that nominated seat.

Extension of filing deadline for Input Service Distributor returns; July deadline extended, August extension to follow.
The Commissioner, exercising powers under the Jharkhand GST Act and rules and superseding an earlier notification, extends the time for furnishing the Input Service Distributor return for July 2017 until 13th October 2017; the extension for August 2017 will be notified later, and the notification is effective from 11th September 2017.

GST return deadline extension: staggered due dates for outward, inward and monthly returns for specified turnover categories.
Extension of time limit for furnishing GST returns for July 2017 by departmental notification superseding an earlier notification; staggered due dates prescribed for outward supply return based on turnover categories and uniform extended dates for inward supply and monthly returns; "turnover" as defined in the Act; extension effective from the stated date and future extensions for the following month to be notified separately.

Extension of filing deadline for GSTR-6 returns by input service distributors, enabling later submission dates.
The Commissioner extends the time limit for filing Form GSTR-6 by Input Service Distributors for July 2017 and August 2017, specifying revised last dates for submission in the Table. The extension is issued under the Jharkhand Goods and Services Tax Act, 2017 and the rules made thereunder and the notification is deemed effective from an earlier specified date.

Return filing extension for cross-border database access services granted, delaying the July return deadline for affected suppliers.
Extension of the filing deadline permits persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient under rule 64 to furnish the July 2017 return by the fifteenth day of September 2017, issued under the powers of section 39(6) read with section 168 and effective from the twenty-eighth day of August 2017.

E-way bill compliance: mandatory pre-movement electronic information and device mapped documentation for taxable goods movement.
The rule substituting e-way bill (rule 138) requires pre-movement electronic furnishing of Part A of FORM GST EWB-01 for consignments above the specified value, generation of the e-way bill (EBN) by consignor, recipient or transporter as applicable, transporter obligations to generate or consolidate e-way bills, cancellation rules, validity tied to distance with prescribed counting and extension mechanisms, recipient acceptance procedures, interstate validity, and specified exemptions. Complementary rules 138A-138D require carriage or device-mapping of documents, permit Invoice Reference Number issuance via FORM GST INV-1, enable RFID mapping and verification, mandate online inspection reporting in FORM GST EWB-03 and detention reporting in FORM GST EWB-04.

Option to pay tax under section 10 permitted for provisional registrants upon CMP-02 and ITC-03 electronic filing.
A new rule 3A permits provisional registrants or applicants to opt for the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be filed; rule 120A allows a one-time revision of submitted FORM GST TRAN-1 within prescribed or extended time; rule 138 provisos require principals to generate e-way bills for inter-state job-worker consignments and exempt persons to generate e-way bills for interstate handicraft consignments; related amendments update FORM GST TRAN-1, FORM GSTR-04 and FORM GST EWB-01.

Proper officer designation for GST registration and composition assigned to regional tax officers enabling registration, amendment and cancellation functions.
Notification designates specific regional Commercial Tax Officers as the Proper Officer for registration and composition under the Puducherry GST Act, authorising them to handle composition levy validity, application verification and approval, issuance of registration certificates, amendment, cancellation and revocation of registration, assignment of unique identity numbers, suo moto registration, migration from existing law and physical verification of premises.

Filing of GSTR-3B returns: monthly deadlines and mandatory electronic ledger discharge for declared tax liabilities.
Returns in FORM GSTR-3B for August through December 2017 must be filed electronically by the last dates specified for each month, and registered persons must discharge tax, interest, penalty, fees or other amounts declared in GSTR-3B by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than those respective filing dates.

Foreign Tax Credit requires online submission of Form 67 before filing the income-tax return, with mandatory digital verification.
Credit for foreign taxes is conditioned on offering or assessing the corresponding income to tax in India and furnishing the statement and certificate on or before the due date for the return. Assessees required to e-file must prepare and submit Form 67 online via the e-filing portal before filing the income-tax return, following the form instructions and using a Digital Signature Certificate or Electronic Verification Code.

Return filing dates for GSTR-3B set; payment must be debited from electronic ledgers by due dates.
Returns in FORM GSTR-3B for August-December 2017 must be furnished electronically by the specified last dates (20 Sept, 20 Oct, 20 Nov, 20 Dec and 20 Jan respectively). Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing due date.

Extension of TRAN-1 filing deadline granted, submission period extended with retrospective effect to facilitate transitional credit filings.
The Commissioner, on the recommendations of the Council and exercising powers under rule 120A and section 168 of the Jammu and Kashmir GST framework, extends the period for submitting the declaration in Form GST TRAN-1 until 31 October 2017, and declares the extension to be effective retrospectively from 18 September 2017.

Companies accepting deposits: Specified IFSC public and qualifying private companies may accept deposits up to 100% of capital.
The amendment allows a Specified IFSC Public company and private companies to accept from members monies up to 100% of the aggregate of paid-up share capital, free reserves and securities premium, subject to filing details in Form DPT-3; it defines Specified IFSC Public company and exempts certain private companies (start-ups for five years; companies meeting non-associate, borrowing-threshold and non-default conditions) from the maximum deposit limit.

Extension of time for FORM GST TRAN-1 submission under GST rules, Commissioner extends filing period on Council recommendation.
The Commissioner, acting on the Council's recommendation and pursuant to the enabling rule and statute, has extended the deadline for filing the FORM GST TRAN-1 to allow taxpayers additional time to comply with the submission requirement for the transitional declaration under the Central Goods and Services Tax Rules and the Central Goods and Services Tax Act.

Tax schedule amendment updates product classifications and corrects tariff descriptions, altering applicable GST schedule entries.
Corrigendum amends tariff classifications and product descriptions across multiple Telangana SGST rate schedules and revises entries in Notification No.2, including corrections to tariff codes, additions such as photovoltaic cells, refinements to optical fibre terminology, exclusion and inclusion of specified goods, and expanded descriptions for video games and related articles; the amendments are operative from the stated effective date.

Commencement date fixed as 18.08.2017 for state SGST notification by corrigendum substituting publication clause.
The corrigendum replaces the phrase "the notification shall come into force with effect from the date of its publication in the official gazette" with "the notification shall come into force with effect from 18.08.2017", thereby fixing the commencement date for the state SGST notification issued as G.O.Ms.No.385, Revenue (Commercial Taxes-II) Department, dated 22nd August 2017.

Authority for Advance Ruling constituted for Andhra Pradesh, naming two members and designating office at Edupugallu.
The Government constituted the Authority for Advance Ruling under the Andhra Pradesh GST Act and Rules, appointing two members-a Joint Commissioner of Central Tax and a Joint Commissioner of State Tax-and designated the office of the Chief Commissioner of State Tax at Edupugallu, Krishna District, as the seat and functioning location of the Authority.

State Level Screening Committee on Anti-Profiteering constituted to oversee screening and compliance under GST rules.
Constitution of a State Level Screening Committee on Anti-Profiteering under sub rule (2) of Rule 123 of the Central Goods and Services Tax Rules, appointing two senior tax officials as members and fixing the Committee's office at the Office of the Chief Commissioner of State Tax, Edupugallu, Krishna District.