Waiver of late fee restores relief to registered persons failing to file GSTR-3B for the specified filing period.
Waiver of late fee is granted for registered persons who failed to furnish the return in FORM GSTR-3B for the specified filing period by the due date, issued under the exercise of statutory power by the Governor on the recommendation of the Council to absolve the late fee liability arising under the provisions governing return filing and penalties.

E-way bill requirement mandates principals and exempt handicraft transporters to generate e-way bills irrespective of consignment value.
Provisional registrants or applicants may opt to pay tax under Section 10 by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days, after which they cannot file FORM GST TRAN-1; TRAN-1 declarations may be revised once within prescribed or extended timelines. The amendment mandates principals to generate e-way bills for inter-state consignments to job-workers and requires exempt persons transporting handicraft goods inter-state to generate e-way bills regardless of consignment value, with a departmental definition of "handicraft goods."

TDS deduction obligation: specified public bodies must withhold tax from supplier payments once commencement is notified.
The Governor appoints 18 September 2017 as the commencement date for the withholding provision in respect of specified public authorities, government-established societies and public sector undertakings, such that those persons are required to deduct tax from payments to suppliers of taxable goods or services; the specific date for when they must begin deducting tax will be notified later by the State Government on the Council's recommendation.

Registration exemption for casual suppliers of handicrafts subject to aggregate turnover limits and PAN plus e way bill requirements.
Casual taxable persons making inter State taxable supplies of handicraft goods are exempted from registration under the Tamil Nadu GST Act, subject to aggregate value ceilings computed on an all India basis and a different ceiling for Special Category States; the exemption is available only to those availing the relevant central notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill. "Handicraft goods" are defined by a specified Table of product descriptions and corresponding HSN codes when made predominantly by hand.

Waiver of late fee for delayed GSTR 3B returns provides relief to registered persons missing the July filing deadline.
The Government of Tamil Nadu, invoking powers under section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B for July 2017 by the due date; the notification is effective from 1 September 2017.

Registration exemption for casual handicraft suppliers where supplies remain below prescribed all India threshold, subject to PAN and e way bill requirements.
Casual taxable persons supplying handicraft goods are exempted from registration under the Madhya Pradesh GST Act subject to prescribed all India and Special Category State turnover thresholds; the exemption covers inter State taxable supplies where central notification benefits are availed. Exempt persons must obtain a Permanent Account Number and generate e way bills as per the GST Rules. "Handicraft goods" are defined by a Table of product categories with HSN codes and the requirement that products be made predominantly by hand.

Screening committee under GST rule constituted to determine membership and administrative authority for tax screening processes.
Constitution of a State Level Screening Committee under the Madhya Pradesh Goods and Services Tax rules by invoking sub rule (2) of rule 123, specifying the committee's composition and appointing two senior tax officials to carry out screening functions.

GSTR-3B filing deadlines require electronic return submission and discharge of liabilities via cash or credit ledgers by due dates.
The notification prescribes that returns in FORM GSTR-3B for the months specified shall be furnished electronically through the common portal by the stated last dates, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fee or any other payable amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return.

Return filing deadlines for FORM GSTR-3B set; tax liabilities must be discharged via electronic cash or credit ledgers.
The Commissioner prescribes last dates for furnishing FORM GSTR-3B electronically through the common portal for specified months, and mandates that registered persons 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 filing the return.

TDS obligation commencement for government-controlled bodies and public sector undertakings; deduction effective from notified date.
The State Government appoints 18 September 2017 as the commencement date for sub section (1) of section 51 in respect of specified government related payers: government controlled authorities or boards with fifty one percent or more participation, societies established by government or local authorities under the Societies Registration Act, and public sector undertakings. A proviso provides that these persons shall be liable to deduct tax at source from payments to suppliers only from a subsequent date to be notified by the State Government on the Council's recommendation.

Composition scheme option allows provisional registrants to opt electronically and mandates ITC-03 filing, barring TRAN-1 thereafter.
Certain provisional registrants and applicants may opt for the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot submit FORM GST TRAN-1. A new rule allows a one-time revision of FORM GST TRAN-1 within prescribed or extended time. E-way bill rules require principals to generate e-way bills for interstate job-worker consignments and exempt persons to generate e-way bills for handicraft goods irrespective of value; import consignments must use bill of entry details in EWB-01.

Exemption for casual taxable persons supplying handicraft goods from registration, subject to PAN requirement and e way bill rules.
Casual taxable persons supplying handicraft goods are exempted from registration under the Rajasthan GST Act if their aggregate all India supplies in a financial year do not exceed twenty lakh rupees; such persons must obtain a Permanent Account Number and generate an e way bill, and the exemption applies to inter State suppliers availing the corresponding Integrated Tax notification. "Handicraft goods" are defined by a Table of product descriptions and HSN codes where goods are made predominantly by hand.

Composition scheme opt in by provisionally registered persons via electronic intimation enables specified transitional credit procedure and bars later TRAN 1 filing.
Persons granted provisional registration or applicants for registration may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after filing ITC-03 they cannot later furnish FORM GST TRAN-1. Registered persons who submitted FORM GST TRAN-1 may revise it once within the prescribed or extended period. E way bill rules and appointment, remuneration and termination provisions for appellate body members are also amended.

Tax deduction at source requirement for government-controlled entities: payments to suppliers subject to withholding upon official notification.
The State Government appoints 18 September 2017 as the date on which provisions concerning deduction of tax at source under section 51(1) will apply to specified authorities, boards, government-established bodies with majority public participation, registered societies established by government, and public sector undertakings. Those persons will be liable to deduct tax from payments to suppliers of taxable goods or services from a date to be notified subsequently by the State Government on the recommendations of the GST Council.

Registration exemption for handicraft supplies where turnover remains below threshold, subject to PAN and e way bill compliance.
Casual taxable persons making taxable supplies of handicraft goods are exempted from registration under the Chhattisgarh GST Act subject to an all India aggregate turnover threshold with a concessional threshold for Special Category States. The exemption is available for inter state supplies where beneficiaries rely on the corresponding central notification; exempt persons must obtain a Permanent Account Number and generate an e way bill as per the Central Goods and Services Rules. "Handicraft goods" are defined by listed product descriptions and HSN codes when predominantly hand made.

Composite supply of works contract: notification revises GST entries and rate conditions affecting construction, transport, and printing services.
Amendments substitute multiple table entries in the Himachal Pradesh GST rate notification: reclassifying and specifying categories of composite supply of works contract (including works for government, public use infrastructure, housing schemes, railways, low cost houses, post harvest storage and mechanised food grain handling), modifying entries for motorcab transport and renting where fuel cost is included, defining and prescribing option and rate consequence for goods transport agency services, revising manufacturing/printing service entries under Heading 9989, altering textile classification, and inserting "planetarium" in an item.

Tax exemption for football event services: conditional nil rate; fair price shop PDS services also nil-rated under GST rules.
Amendments add nil-rated services: services by and to the international football federation relating to FIFA U-17 World Cup events, conditional on certification by the Director (Sports); services by Fair Price Shops to Central and State Governments for sale of PDS commodities against commission or margin; update nomenclature of agricultural insurance schemes to Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana; and clarify that a limited liability partnership is to be treated as a partnership firm under the notification.

GST classification of Limited Liability Partnerships clarified; LLPs treated as partnership firms and GTA proviso added.
The notification amends the State Tax (Rate) table to limit the goods transport agency (GTA) entry to GTAs ", who has not paid central tax at the rate of 6%," and adds an Explanation clause declaring that a Limited Liability Partnership shall be considered a partnership firm or firm for the purposes of the notification.

Housekeeping services inclusion: plumbing and carpentry specified, except when supplied via e commerce by registrable suppliers.
An amendment adds a clause to the State Tax (Rate) notification specifying that housekeeping services, such as plumbing and carpentering, are included in the notification's scope, except where such services are supplied through an electronic commerce operator by a person who is liable to register under the e commerce supplier registration provisions, thereby modifying the first paragraph of the existing notification to govern applicability of rate treatment to these services.

Substitution of Administrative Authority: Commissioner, on GST Council recommendation, replaces 'the Board' in notification text.
The corrigendum modifies Notification No.06/2017 by directing that, in line four, the words "the Board" shall be substituted with "the Commissioner, on the recommendation of the GST Council", effecting a textual change to the named administrative authority in that notification.