Registration exemption for job workers: inter state service suppliers to registered persons need not obtain registration, with specified exclusions.
Job workers making inter State supply of services to a registered person are exempted from the obligation to obtain registration, subject to provisos excluding job workers who are liable to registration under section 22(1) or who opt for registration under section 25(3), and those supplying services related to goods specified in the Annexure to rule 138.

Waiver of late fee for GSTR-3B returns: late fee waived for registered persons who missed the filing deadline.
The State Government, on the recommendations of the Council, waives the late fee payable under the Jharkhand Goods and Services Tax Act for registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, and declares the notification effective from the 1st day of September, 2017.

Extension of Return Filing Deadlines: GSTR-1, GSTR-2 and GSTR-3 filing periods extended for specified months under Jharkhand GST.
The Commissioner, on Council recommendations and under powers in the Jharkhand GST Act, extended the time limit for furnishing details or returns under sections dealing with GSTR-1, GSTR-2 and GSTR-3 for July and August 2017, assigning specified staggered filing windows for each form, and declared the notification effective from 5th September 2017, superseding earlier August notifications.

Letter of Undertaking allowed instead of bond for eligible exporters subject to foreign remittance and prosecution safeguards and execution requirements.
Specification permits a Letter of Undertaking as an alternative to a bond for export without payment of integrated tax, limited to exporters who are recognised status holders under the foreign trade policy or who meet the prescribed foreign inward remittance condition and who have no qualifying prosecution history; the undertaking must be furnished in duplicate annually in the annexure to Form GST RFD-11 and executed on letterhead by specified authorised persons.

HSN code disclosure requirement: invoices must state prescribed digit length based on annual turnover tiers.
Notification requires registered persons to include Harmonised System of Nomenclature (HSN) code digits on tax invoices according to turnover-based tiers: the lowest turnover tier is exempt, the intermediate tier must state two digits, and the highest tier must state four digits; the requirement applies from the notified commencement date under the first proviso to rule 46 of the Nagaland GST Rules, 2017.

Late fee waiver for delayed GSTR-3B returns: registered persons who missed the July filing deadline relieved from penalty.
The State Government exercised statutory authority to waive the late fee payable by all registered persons who failed to furnish FORM GSTR-3B for the specified monthly return by the due date, thereby removing the late-filing penalty for that return period.

Customs duty exemption for FIFA youth World Cup imports subject to certification and mandatory re export and utilisation obligations.
Exempts specified goods imported for organising the FIFA Under 17 World Cup India, 2017 from the whole of customs duty and integrated tax, when imported by listed FIFA entities, subject to production of a certificate from the Director (Sports) confirming importer identity and goods description, and subject to undertakings requiring re export of non consumables within three months of event conclusion and furnishing a utilisation certificate for consumed goods within the same period.

E-way bill requirement: mandatory pre-movement reporting and verification measures for transport of goods, including RFID mapping and form procedures.
The amendment aligns several Goa GST rules with the Central GST Rules regarding the constitution, appointment and functioning of the Authority and committees, and establishes a detailed e-way bill regime: mandatory pre-movement information in PART A and PART B of FORM GST EWB-01, generation of unique e-way bill numbers, transporter and consolidated e-way bills (FORM GST EWB-02), cancellation and validity rules, listed exemptions, and new verification, documentation and device requirements under rules 138A-138D including RFID mapping and FORM GST INV-1 invoicing reference.

Extension of filing deadline for Input Service Distributor returns allows late submission of FORM GSTR 6 for the specified month.
The Commissioner of State Tax, Maharashtra, under the State GST Act and rule 65, extends the due date for furnishing the return in FORM GSTR 6 by an Input Service Distributor for the month of July 2017 to the notified extended date; extension for August 2017 will be notified separately.

Extension of GST return deadlines granted for specified taxpayers for July returns, with staggered new filing dates.
Extension of filing deadlines for July 2017 GST returns under the Maharashtra GST Act supersedes the earlier notification and sets staggered due dates: GSTR-1 with differentiated timelines based on the statutory meaning of turnover, and GSTR-2 and GSTR-3 extended for all taxpayers to later dates as specified; extensions for August 2017 will be notified subsequently in the Official Gazette.

TDS on interest: pre-death interest reported to depositor PAN, post-death interest reported to legal heir PAN.
Interest on deposits under the Capital Gains Accounts Scheme must be treated for TDS purposes by period: interest accrued up to the date of death is to be deducted and reported against the PAN of the deceased depositor, and interest accrued after death is to be deducted and reported against the PAN of the legal heir, unless an authorized declaration provides otherwise.

Renewal of recognition under SCRA: exchange authorised for limited period subject to regulatory compliance and conditions.
Renewal of recognition under the Securities Contracts (Regulation) Act was granted to Metropolitan Stock Exchange of India Limited in exercise of powers under section 4, authorising the Exchange to deal in contracts in securities for a limited one-year period commencing in September 2017 and ending in September 2018, expressly subject to compliance with conditions prescribed or imposed by SEBI and any additional stated conditions.

Special Economic Zone denotification rescinds the previously notified IT/ITES SEZ following promoter proposal and governmental approvals.
The Central Government, exercising powers under the Special Economic Zones regulatory framework, rescinds the earlier notification that had established the IT/ITES SEZ at Madhurwada, covering the entire notified area, following a proposal from the promoter, State Government approval, and recommendation by the Development Commissioner, with the rescission not affecting actions done or omitted before it.

GSTR-3B filing deadline: July and August returns must be filed electronically via common portal by prescribed deadlines.
The Governor, under sub rule (5) of Rule 61 read with Section 168, prescribes that returns for the months listed shall be furnished in FORM GSTR-3B electronically through the common portal before the corresponding dates specified in the Table; the notification takes effect from the 8th day of August, 2017 and establishes statutory filing deadlines and the mandated mode of submission.

E-way bill requirements updated under GST - generation, RFID mapping, verification and exemptions clarified under new rules.
The amendment establishes an electronic e-way bill framework (rule 138) requiring pre-movement electronic furnishing of consignment details in FORM GST EWB-01 for consignments above the specified threshold, generation by consignor/consignee/transporter, consolidation via FORM GST EWB-02, cancellation, distance-linked validity, listed exemptions, unique e-way bill numbers on the common portal, and auto-population from uploaded invoice reference. Complementary provisions (rules 138A-138D) mandate documents or RFID mapping, permit Invoice Reference Numbers via FORM GST INV-1, empower Commissioner-mandated RFID usage, and set verification, inspection reporting and detention-upload procedures.

Territorial jurisdiction assigned to Deputy/Assistant Commissioners of State Tax for their zone, clarifying GST administrative responsibility.
The Commissioner of State Tax amends a prior departmental order to substitute serial number 1, designating the Deputy Commissioner or Assistant Commissioner of State Tax of the regular Circle in a Zone as the authority with territorial jurisdiction corresponding to that Zone for GST administration; the amendment takes effect from 15.09.2017.

Extension of return filing deadline applies to suppliers of online information and database access services to non-taxable online recipients.
Extension of the time limit for furnishing the return for July 2017 is granted to persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient, with the extension made effective from the late August 2017 reference point and grounded in the Integrated Goods and Services Tax provisions and Goa GST Rules.

Extension of return filing deadlines: new due dates set for GSTR-1, GSTR-2 and GSTR-3 returns for July.
The Commissioner extends filing deadlines for furnishing details or returns for July 2017 under Sections 37, 38 and 39 of the Goa GST Act: GSTR 1 has staggered extended due dates based on turnover thresholds; GSTR 2 and GSTR 3 have specified extended due dates applicable to all registered persons. "Turnover" is as defined in the Act. Extensions for August 2017 will be notified later in the Official Gazette.

Extension of return filing deadline for Input Service Distributor: July filing deadline extended; August extension to be notified.
The Commissioner has extended the time limit for furnishing the return by an Input Service Distributor for the month of July 2017 to an extended deadline in October 2017 under the Goa GST provisions and applicable state rules; the extension for August 2017 will be notified later in the Official Gazette.

Antidumping duty on ammonium nitrate imports enforces country- and exporter-specific duties to address dumped imports.
Imposition of definitive anti-dumping duty on Ammonium Nitrate (tariff item 3102 30 00) originating in or exported from Russia, Indonesia, Georgia and Iran, with country-, producer- and exporter-specific duty rates set out in the Table; duties payable in Indian currency for a period of five years and conversion of specified foreign-currency amounts to Indian currency using Government-notified exchange rates with the bill of entry date as the relevant date.