Tax rate reduction on specified tractor parts: Assam amends state GST schedule to apply a lower rate and effective date.
Assam inserts specific tractor parts and components into the State GST lower-rate schedule by amending the existing notification under the Assam Goods and Services Tax Act, 2017; the listed items include tyres, tubes, agricultural diesel engines above stated cylinder capacity, hydraulic pumps, bumpers, brakes assemblies, gear boxes, transaxles, wheels, radiator and cooling systems, silencer, clutch and steering assemblies, hydraulic parts, and various body panels and fuel tanks and their parts, with the amendment effective from the stated month of implementation.

Time-limit extension for GST return filing: revised submission windows for GSTR-1, GSTR-2 and GSTR-3 established.
Extension of statutory filing deadlines for GST returns is authorised under the Telangana GST Act by a Commissioner's notification on Council recommendation, superseding earlier notifications. The notification sets revised submission windows for FORM GSTR-1, FORM GSTR-2 and FORM GSTR-3 for July and August 2017, allocating specific final dates or date ranges for each form and month and thereby consolidating the revised schedule for furnishing the specified details or returns.

Extension of GSTR-6 filing deadline allows Input Service Distributors to file July and August returns on revised dates.
The Commissioner, exercising powers under section 39(6) read with section 168, extends the time for furnishing FORM GSTR 6 by an Input Service Distributor under section 39(4) read with rule 65: July 2017 returns to be filed by 8 September and August 2017 returns by 23 September, effective immediately.

Extension of return filing deadline for Input Service Distributors: July return deadline extended after superseding prior notification.
The Commissioner, under the statutory return framework and on the GST Council's recommendation, supersedes the earlier notification and extends the time for furnishing the return by an Input Service Distributor for the month of July, 2017 until 13th October, 2017, with a subsequent Gazette notification to follow for the month of August, 2017.

Extension of return filing deadlines: GST returns for July extended with staggered due dates for different turnover classes.
Extends time limits for furnishing GSTR-1, GSTR-2 and GSTR-3 for July, 2017 by superseding Notification No. 11/2017; GSTR-1 due dates are staggered by turnover class while GSTR-2 and GSTR-3 due dates are extended for all registered persons; turnover has the meaning in clause (112) of section 2; August extensions to be notified later.

Return filing extension for cross-border online information and database access suppliers for the July period.
An immediate-effect notification extends the time to furnish the monthly return for the July period by persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients, exercising the statutory power to extend return filing periods under the GST framework and corresponding state rules and prescribing a new filing deadline for that taxpayer class.

Extension of time for ISD return: July filing deadline extended, superseding prior notification; August extension to follow.
The Commissioner, exercising powers under the West Bengal GST Act and Rules, supersedes notification No. 07-C.T./GST and extends the time limit for furnishing the return by an Input Service Distributor for July 2017 up to 13th October 2017, without affecting acts or omissions prior to supersession; a separate notification will address the August 2017 return.

Extension of time for furnishing GST returns grants specified taxpayers additional deadlines for filing GSTR-1, GSTR-2 and GSTR-3.
The Commissioner, on the Council's recommendation and under specified provisos of the West Bengal GST Act, 2017, supersedes an earlier notification and extends time limits for furnishing GSTR-1 (with distinct deadlines by turnover band), and for furnishing GSTR-2 and GSTR-3 for all registered persons for the month of July 2017; turnover is as defined in the Act and prior actions remain unaffected.

Extension of return filing deadline: Input Service Distributors' ISD return filing extended; August extension to be notified later.
The notification exercises statutory powers under the Karnataka GST Act and rules to supersede a prior notice and extend the time for furnishing the Input Service Distributor return for July 2017 to a later specified date, while reserving separate gazette notification for the August 2017 return deadline.

Extension of GST return filing deadlines for specified returns for July compliance; staggered dates set for different turnover classes.
Extension of time is granted for furnishing specified GST returns for July 2017: GSTR-1 deadlines are staggered by turnover with earlier October and later October dates for higher and lower turnover classes respectively; GSTR-2 is extended for all to late October; GSTR-3 is extended for all into November. The notification relies on provisions of the State SGST Act to extend filing timelines and supersedes an earlier September notification; "turnover" carries its statutory meaning.

E-way bill compliance: mandatory pre-movement electronic reporting and verification procedures for consignments, with RFID and form requirements.
The amendment aligns several state rules with corresponding Central GST Rules on the constitution, appointment, tenure and powers of the Authority and its committees, omits a phrase in rule 117, and inserts a detailed e-way bill framework. New and substituted rules require pre-movement furnishing of Part A of FORM GST EWB-01 on the common portal, define who may generate e-way bills or consolidated e-way bills, provide for cancellation, validity tied to distance with possible extensions, and list statutory exemptions. Additional rules mandate documentary or RFID device carriage, authorise interception and verification, require online inspection reports, and substitute key forms including ENR-01, RFD-01 and INV-1.

Late fee waiver under State GST Act for failure to file Form GSTR-3B July return by the due date.
The Governor, acting under powers conferred by the State GST Act and on the GST Council's recommendation, waives the late fee payable under the Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, via an executive notification issued by the commercial taxes department.

Anti-profiteering Committee constituted under GST rule to screen compliance; members and administrative authority specified for tax enforcement.
A State Level Screening Committee is constituted under the relevant rule of the Maharashtra Goods and Services Tax Act to examine anti-profiteering compliance and oversee administrative mechanisms for ensuring tax benefit pass-through. The notification specifies the committee's composition by naming senior tax officials as members and is issued by the finance department by order in the name of the Governor as an executive administrative measure.

GST rule amendments update registration, invoicing, return filing, payment, and transitional credit procedures across multiple forms and compliance timelines.
The Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2017 amend registration, return filing, invoicing, payment, advance ruling, and transitional forms under the Uttar Pradesh GST Rules, 2017. The changes extend certain filing periods, add Ministry of External Affairs recommendation for UIN-related processing, revise exchange-rate valuation rules, prescribe electronic filing of FORM GST ITC-01, and update export invoice endorsements and particulars. The rules also modify the GSTR-3B framework, payment procedures for specified online services supplied from outside India, the composition of the Authority for Advance Ruling, and several prescribed forms including GST REG-01, GST REG-13, GST TRAN-1, and GST TRAN-2.

Anti-profiteering Screening Committee constituted under Assam GST rules to oversee state-level compliance and pricing review.
Constitution of a Screening Committee on Anti-profiteering under sub-rule (2) of rule 123 of the Assam Goods and Services Tax Rules, 2017, by gubernatorial order. The committee consists of the Commissioner, GST, CBEC, Guwahati, and the Joint Commissioner of State Tax, Government of Assam. The notification is effective from its publication in the Official Gazette and is issued by the Finance (Taxation) Department.

E way bill rules require generation of e way bills for consignments over Rs. 50,000 and set RFID, verification and reporting protocols.
The amendments substitute rule 138 to require generation of an e way bill (FORM GST EWB 01) on the common portal before movement of goods with consignment value over fifty thousand rupees, prescribe Part A/B filing responsibilities for consignor/consignee/transporters, allow consolidated e way bills (FORM GST EWB 02), set validity by distance, permit cancellation within 24 hours (unless verified), and list exemptions; new rules 138A-138D mandate carrying invoices/e way bills or RFID mapped EBNs, enable Invoice Reference Numbers (FORM GST INV 1), require RFID readers for verification, and prescribe online inspection (FORM GST EWB 03) and detention reporting (FORM GST EWB 04).

Jurisdiction of customs audit defined: central officers appointed with nationwide audit authority under Customs Act.
Appoints specified officers as Principal Chief Commissioners of Customs or Chief Commissioners of Customs corresponding to Commissioners of Customs (Audit) listed in the Table, with the area of jurisdiction for audit for the listed entries declared as All India. The notification is issued under sub-section (1) of section 4 of the Customs Act, 1962 and takes effect from 1st April 2018; it is administrative and non-adjudicatory and has been superseded by a later notification.

Exchange rate determination for customs: prescribed foreign currency conversion rates set for imports and exports effective early September.
Determination under section 14 of the Customs Act prescribing specified rupee conversion rates for listed foreign currencies, effective from 8th September, 2017, with separate rates for imported and export goods set out in Schedule I (per unit) and Schedule II (per one hundred units), superseding the earlier notification and applicable for customs valuation and assessment.

Basic Customs Duty reduction on raw sugar subject to Tariff Rate Quota certificate and strict import and conversion timelines.
The amendment inserts a new entry for raw sugar (HS 1701) providing a reduced Basic Customs Duty for imports covered by a Tariff Rate Quota Allocation Certificate or license, subject to an aggregate quantitative ceiling, completion of physical import within sixty days of certificate or license issuance, and mandatory conversion to white/refined sugar within thirty days from bill of entry filing or entry inwards, whichever is later.

Tariff Rate Quota for raw sugar permits specified imports at concessional customs duty subject to licensing and compliance.
An amendment establishes a Tariff Rate Quota for raw sugar under Exim Code 170114 allowing a specified tranche of imports at concessional customs duty through designated southern ports, subject to application by millers/refiners with declared refining capacity, time bound allocation by an empowered committee, licence issuance by Regional Authorities, furnishing of irrevocable letters of credit, mandatory conversion to refined sugar under an actual user condition, weekly arrival reporting, surrender and penalty rules for unutilised quota, and DGFT's reservation of allocation modification rights.