Tax deduction at source under CGST: specified government and public entities must withhold GST, effective from notified date.
Notification activates tax deduction at source under the CGST framework by bringing the statutory TDS provision into force for specified deductors, including government authorities and boards with majority government participation, government established societies, and public sector undertakings, while providing that the obligation to deduct from payments to suppliers will commence from a later date to be separately notified by the State Government.

TDS obligation on payments to suppliers requires specified government bodies and public undertakings to deduct tax when notified.
The State Government appoints 18th September 2017 as the date on which sub section (1) of Section 51 shall come into force for persons specified under clauses (a) and (b) and for persons under clause (d) - including government authorities or bodies with majority government participation, societies established under the Societies Registration Act, and public sector undertakings - provided that these persons will be liable to deduct tax from payments to suppliers from a later date to be notified subsequently on the recommendations of the Council.

GST classification of tractor parts amended to list specific components for state-level tax treatment and clarity.
The Government of Nagaland amends Notification F.NO.FIN/REV-3/GST/1/08 (Pt-I) 'D' dated 30-06-2017 by inserting serial numbers 452A-452O into Schedule III to specify tractor parts (including tyres, tubes, agricultural diesel engines over 250 cc for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components) for inclusion in the State GST notification.

Extension of filing period for FORM GST TRAN-1 alters taxpayer compliance timelines under state GST rules.
The Commissioner of State Tax, exercising powers under the Rajasthan Goods and Services Tax Rules and Act, has extended the filing deadline for FORM GST TRAN-1, thereby revising the submission timeline for taxpayers required to furnish transitional declarations under the state GST framework.

Anti-dumping duty on Chinese-origin bus and truck radial tyres imposed with specified exporter and producer rates and fixed term.
Imposition of anti-dumping duty on new/unused pneumatic radial tyres above nominal rim diameter 16 used in buses and lorries/trucks, originating in or exported from China PR, following findings of dumping below normal value and material injury to domestic industry; duties are exporter- and producer-specific per metric ton in US dollars, a residual rate applies for other combinations, effective for a fixed statutory term, payable in Indian currency, with exchange-rate conversion as notified for bill of entry date.

Exemption for casual handicraft suppliers: registration waived for qualifying inter state supplies, with PAN and e way bill obligations.
Exempts casual taxable persons supplying handicraft goods from registration under the Maharashtra GST Act, 2017, subject to an all India aggregate value threshold and limited to inter state supplies that qualify under the related integrated tax notification; requires such persons to obtain a PAN and generate e way bills. The notification defines handicraft goods by a schedule linking product descriptions to HSN codes when produced predominantly by hand.

Tax deduction at source under section 51 enabled for government bodies and societies, with liability deferred pending notification.
The State Government brings subsection (1) of section 51 of the West Bengal GST Act, 2017 into force for authorities, boards or bodies with majority government participation, societies established under the Societies Registration Act by government authorities, and public sector undertakings; liability to deduct tax at source from payments to suppliers is deferred to a later date to be notified by the State Government on the Council's recommendation.

Composition scheme option for provisional registrants enabled after filing CMP 02 and completing ITC 03 compliance.
Amendments permit provisional registrants or applicants to opt into the composition scheme by electronically filing FORM GST CMP-02 on the common portal by the specified date and to furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be submitted; they also allow a one time revision of FORM GST TRAN-1 within prescribed filing windows, expand e way bill generation obligations for principals and exempted handicraft transporters irrespective of consignment value, and amend FORM GST TRAN-1, FORM GSTR-4 and FORM GST EWB 01 to clarify credit entries and import consignments.

GSTR-3B filing deadlines established and payment must be discharged via electronic cash or credit ledgers by the due date.
Specification of monthly due dates for furnishing Form GSTR-3B for August-December 2017 is prescribed, requiring electronic submission through the common portal by the last dates set out for each month, and payment of tax, interest, penalty, fees or other amounts declared in Form GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger not later than the respective last date for the return.

Extension of time for FORM GST TRAN-1: submission deadline extended under rule 120A as an administrative direction.
The Commissioner of State Tax, exercising powers under rule 120A of the Goods and Services Tax Rules and the relevant GST Act provision, on the Council's recommendation, extends the time for submitting the declaration in FORM GST TRAN-1, thereby prolonging the statutory filing deadline for that transitional declaration.

Advance Ruling body constituted under section 96, naming two tax commissioners as members to issue rulings.
Constitution of a State Authority for Advance Ruling under the State GST Act by notification, appointing specified tax commissioners as members and recording the departmental reference and signatory for administrative effect.

Composition scheme option through electronic intimation requires ITC-03 filing and bars later TRAN-1 submission.
Persons with provisional registration or pending registration may opt into the composition scheme by electronically filing an intimation and furnishing FORM GST ITC-03 within a prescribed period; once ITC-03 is furnished they cannot later submit FORM GST TRAN-1. Registered persons who filed FORM GST TRAN-1 may revise that declaration once by submitting a revised TRAN-1 electronically within the original or Commissioner-extended period. E-way bill rules require generation by principals for consignments to out-of-state job-workers and by exempt persons transporting handicraft goods interstate, irrespective of consignment value.

TDS under Section 51 requires specified government-controlled entities and public undertakings to deduct tax on supplier payments.
Appointment of the commencement date for Section 51 imposes withholding obligations on specified authorities, government-established bodies, societies registered under the Societies Registration Act, and public sector undertakings to deduct tax at source from payments to suppliers of taxable goods or services, with the effective date for some categories to be notified subsequently on the GST Council's recommendation.

Registration exemption for casual handicraft suppliers subject to aggregate supply thresholds, including PAN and e-way bill obligations.
Casual taxable persons making taxable supplies of specified handicraft goods are exempt from registration under the Odisha GST Act, subject to aggregate supply thresholds (with a lower threshold for Special Category States). The exemption applies to inter state supplies and those covered by the integrated tax notification, but requires the person to obtain a Permanent Account Number and generate an e way bill. "Handcraft goods" are defined by product descriptions and corresponding HSN codes and are limited to items made predominantly by hand.

Waiver of late fee for registered persons who failed to file GSTR-3B, relieving penalties and facilitating compliance.
Waiver of the late fee payable under Section 47 of the Odisha GST Act is granted in full for all registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, pursuant to the State Government acting on the GST Council recommendation and exercising powers under Section 128 of the Act through a formal notification.

GSTR-3B filing deadlines require monthly electronic returns by prescribed last dates, with liabilities discharged via e-ledgers.
Specification of due dates for submission of returns in Form GSTR-3B for August 2017 through December 2017 requires electronic filing on the common portal by the prescribed last dates. Registered persons furnishing Form GSTR-3B must discharge tax, interest, penalty or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date, subject to the provisions of section 49.

Extension of GSTR-3B filing dates permits postponed electronic filing and mandates ledger debit for tax discharge.
Extension of due dates for furnishing GSTR-3B returns for August-December 2017 is prescribed, shifting monthly electronic submission deadlines to the later dates listed in the Table. Registered persons must discharge tax liabilities, including tax, interest, penalty and fees, by debiting the electronic cash ledger or electronic credit ledger as applicable, not later than the revised last date for filing specified in the Table, subject to statutory payment provisions.

GSTR-3B filing deadline extension for Aug-Dec 2017; payments must be made via electronic cash or credit ledgers by revised dates.
The Commissioner specifies revised last dates for furnishing FORM GSTR-3B electronically for August-December 2017, with each month's return required by the twentieth day of the following month; registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding revised last date.

Extension of GSTR-3B filing deadlines allows revised electronic filing and requires tax payment via e ledgers by the revised due dates.
The notification prescribes revised last dates for electronic filing of FORM GSTR-3B for August-December 2017 and requires every registered person furnishing that return to 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 revised last date for filing.

Special Economic Zone area modification notified, adding adjoining land to existing IT/ITES SEZ under SEZ Act.
Central Government, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, notifies inclusion of an additional 0.8 hectare (Gachibowli, survey no. 53/paiki/part) into the Sector Specific IT/ITES SEZ, increasing the previously notified area to a total of 2.58 hectares; the instrument and internal file reference are recorded and the notification was later rescinded on 04 12 2023.