FORM GSTR-3B filing deadlines required corresponding discharge of GST liabilities through electronic cash or credit ledgers.
FORM GSTR-3B was required to be furnished electronically through the common portal for August to December 2017 by the prescribed monthly due dates. Registered persons were also required, subject to the statutory payment provisions, to discharge tax, interest, penalty, fees and other payable amounts through the electronic cash ledger or electronic credit ledger, as applicable, by no later than the due date for the corresponding FORM GSTR-3B return.

Extension of GSTR-3B filing deadlines establishes revised monthly due dates and mandates electronic ledger payment by taxpayers.
The last dates for electronic filing of FORM GSTR-3B for August-December 2017 are prescribed (August by 20 September 2017; September by 20 October 2017; October by 20 November 2017; November by 20 December 2017; December by 20 January 2018). Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger by the corresponding last date.

Return filing deadline for Form GSTR-3B set, requiring electronic ledger payment by corresponding due dates.
The Commissioner specifies statutory deadlines for furnishing returns in FORM GSTR-3B for specified months to be filed electronically through the common portal by the corresponding last dates. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other payable amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the same last date on which the return is required to be furnished.

Tariff value fixation for specified imports updates benchmark values for customs valuation and import assessment procedures.
Amendment prescribing updated tariff values for specified imported goods by replacing existing tariff tables with new entries identifying commodity descriptions, tariff classifications and benchmark values for customs assessment, applicable to edible oils, brass scrap, poppy seeds, areca nut, gold and silver, and referencing the principal tariff-value notification and its amendment history.

Customs tariff amendments substitute tariff classifications and correct product descriptions affecting import notification entries administration.
The notification amends specified Customs exemption notifications by substituting tariff subheading "3823 11 90" with "3823 11 00" in Notifications 46/2011, 53/2011 and 50/2017; amends S.No.467 in Notification 50/2017 to read "8472 90 or 8473 40"; corrects the opening paragraph date in Notification 50/2017; and substitutes the pharmaceutical name "Recuronium Bromide" with "Rocuronium Bromide." These textual and classificatory changes adjust the tariff headings and product description entries that govern exemption treatment in the referenced notifications.

Registration exemption for casual handicraft suppliers subject to value thresholds; PAN and e way bill obligations apply.
Specifies an exemption from registration for casual taxable persons making inter State taxable supplies of handicraft goods, subject to aggregate value thresholds on an all India basis; requires possession of a Permanent Account Number and generation of an e way bill; and limits scope to listed products identified by HSN codes when made predominantly by hand.

Tax Deduction at Source obligation: specified government bodies and public undertakings to fall under TDS, deduction date to be notified.
Notification appoints the date for applicability of the TDS provision of the Manipur GST Act to specified deductors including government-established authorities and boards, government-established societies, and public sector undertakings, and states that liability to deduct tax from payments to suppliers will commence from a later date to be notified by the State Government on the Council's recommendation.

GSTR filing deadlines set; electronic returns required and liabilities must be paid from electronic ledgers by the due date.
The Commissioner prescribes monthly due dates for filing FORM GSTR-3B for August to December 2017 to be submitted electronically via the common portal, and requires that tax, interest, penalty, fees or other amounts payable under the Act be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding return due date.

Extension of GSTR-3B filing deadlines: returns and payments to be filed and discharged by specified revised dates.
Extension of filing deadlines for monthly returns in FORM GSTR-3B is prescribed for August through December, with specific revised last dates for electronic submission through the common portal. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date specified for filing the return.

Composition scheme opt in via electronic intimation permits migration with prescribed ITC reporting and limits on TRAN 1 filings.
Registered persons, including those provisionally registered, may opt into the composition scheme by filing FORM GST CMP-02 electronically and must furnish FORM GST ITC-03 within ninety days; furnishing FORM GST TRAN-1 is barred after ITC-03 is filed. TRAN-1 declarations may be revised once within prescribed periods. E-way bill rules require principals to generate bills for consignments to job-workers across States and exempted persons transporting handicraft goods to generate e-way bills irrespective of value. Amendments also adjust Technical Member remuneration and permit termination on Council recommendation, and require quarterly performance reports to the Council.

Composition levy, transitional credit, and e-way bill rules were expanded under the GST amendment.
Amends the Central Goods and Services Tax Rules, 2017 to permit a person provisionally registered or applying for registration to opt for the composition levy by filing FORM GST CMP-02 and to file FORM GST ITC-03 within ninety days, while barring FORM GST TRAN-1 after ITC-03 is furnished. It also allows revision of FORM GST TRAN-1 once within the prescribed time, revises appointment and salary conditions for Tribunal members, adds quarterly performance reporting, expands e-way bill requirements for inter-State job work and handicraft goods, and updates prescribed transitional and compliance forms.

Composition scheme option allows provisional registrants to opt in via FORM GST CMP-02 but restricts later TRAN-1 filing.
Provisional registrants and recent applicants may opt into the composition scheme by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment allows one-time revision of FORM GST TRAN-1 declarations within prescribed periods or any Commissioner extension, modifies officer experience requirements, revises Technical Member remuneration and termination provisions, adds a quarterly performance report obligation, clarifies e-way bill generation for inter-state job-worker consignments and handicraft transport, and updates multiple GST forms.

Tax deduction at source applied to government-controlled entities and public sector undertakings, effective deduction date to be notified.
The Government of Gujarat appoints 18 September 2017 as the date on which the provision imposing liability to deduct tax shall come into force for authorities or bodies with fifty-one percent or more government participation, societies established by government under the Societies Registration Act, 1860, and public sector undertakings, subject to a proviso that the persons shall be liable to deduct tax from payments to suppliers with effect from a date to be notified subsequently on the Council's recommendation.

TDS under Section 51: specified public authorities and entities required to deduct tax from supplier payments.
TDS liability requires specified persons to deduct tax at source from payments made or credited to suppliers of taxable goods or services; the State Government appoints the commencement date for the deductor provisions of Section 51 and initially applies those provisions to government set authorities or boards with majority government participation, government established societies under the Societies Registration Act, and public sector undertakings, while reserving notification of commencement for other specified persons following Council recommendations.

TDS under Section 51 requires specified government and public bodies to deduct tax on payments to suppliers from notified commencement.
TDS under the Central GST imposes a withholding obligation on specified government bodies, societies and public sector undertakings to deduct tax from payments to suppliers of taxable goods or services; commencement for these persons is appointed under Section 51 but made effective from a subsequent date to be notified after recommendation of the GST Council.

Handicraft goods exemption: casual inter state suppliers may be exempt from GST registration subject to nationwide turnover ceilings and compliance.
Casual taxable persons making inter state supplies of specified handicraft goods are exempt from GST registration if their aggregate supplies on an all India basis do not exceed prescribed turnover ceilings and they avail the related integrated tax notification; the exemption applies only where the products correspond to listed categories and HSN codes when made predominantly by hand. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by GST rules.

Registration exemption for casual handicraft suppliers subject to all-India turnover limits and PAN and e-way bill compliance.
Exempts casual taxable persons supplying handicraft goods from GST registration subject to an all India turnover limit and a lower threshold for Special Category States (excluding Jammu and Kashmir); requires eligible persons to obtain a Permanent Account Number and generate an e-way bill; limits the exemption to those making inter State taxable supplies and availing the related central notification; defines handicraft goods by a specified list of products and corresponding HSN codes when predominantly made by hand.

Registration exemption for casual suppliers of handicraft goods, subject to PAN, e-way bill and inter state applicability.
Exempts casual taxable persons making taxable supplies of handicraft goods from registration, subject to aggregate value ceilings (with a lower ceiling for Special Category States), and requires such persons to obtain a Permanent Account Number and generate an e way bill; the exemption applies to inter State supplies where the supplier also avails the related Integrated Tax notification and defines handicraft goods by product descriptions and HSN codes when made predominantly by hand.

Export liberalisation of pulses: export permitted subject to contract registration with APEDA and port registration conditions.
Toor dal, Moong and Urad are made free for export until further orders, subject to prior registration of contracts with APEDA; exports must be through Custom EDI ports, while non-EDI Land Custom Stations on Indo-Bangladesh and Indo-Nepal borders may be used provided quantities are registered with DGFT regional authorities designated for that purpose.

Registration exemption for casual handicraft suppliers when aggregate supplies remain below the prescribed threshold, subject to compliance requirements.
Casual taxable persons making taxable supplies of handicraft goods are specified as exempt from obtaining registration under the West Bengal GST Act, provided their aggregate supplies, computed on an all India basis for a financial year, do not exceed the prescribed threshold. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138. The exemption applies to those making inter State handicraft supplies who are availing the corresponding integrated tax notification. "Handicraft goods" are defined by a Table correlating product descriptions with HSN codes where items are predominantly made by hand.