GST rate amendment adds tractor tyres, engines and parts to the notified schedule, altering tax applicability on those goods.
The notification inserts new serial entries into Schedule III (9% rate) to classify tractor-related goods for GST purposes, listing tyres and tubes for tractors; agricultural diesel engines for tractors exceeding specified cylinder capacity; hydraulic pumps; bumpers; brake assemblies; gear boxes; transaxles; road wheels and related parts; radiator and cooling system assemblies; silencers; clutch and steering assemblies; hydraulic parts; and body components and fuel tanks, thereby extending the schedule's coverage to these specified tractor goods with effect from publication in the Official Gazette.

Extension of Return Filing Deadlines for GST: Assam extends due dates for GSTR-1, GSTR-2 and GSTR-3 filings.
The Commissioner, under powers conferred by the Assam Goods and Services Tax Act, 2017, extends the time limit for furnishing the details or returns specified in the Act for July 2017 and August 2017 and supersedes earlier notifications. The notification prescribes revised due dates for Forms GSTR-1, GSTR-2 and GSTR-3 for July 2017 (due in specified periods in September) and for August 2017 (due in specified periods in October), thereby modifying the statutory timelines for submission of those returns.

State Level Screening Committee constituted to perform GST rule-based screening and designate senior tax officers as members.
The notification establishes a State Level Screening Committee for Odisha under the rule provisions of the Odisha and Central GST Rules, specifying its purpose as the designated screening authority within the State tax administration and naming two senior tax officers as members.

Special Economic Zone expansion: additional land notified for inclusion, increasing the SEZ's total area and coverage.
Central Government notifies inclusion of an additional area of 18.55.92 hectares into the Sector Specific Special Economic Zone for Chemicals at Village Vilayat and Vorasamni, exercising powers under the Special Economic Zones Act and SEZ Rules to increase the SEZ's aggregate area to 125.72.42 hectares and listing the specific survey parcels and hectare measurements added.

Procedural GST amendments: extended timeframes, electronic ITC declaration requirements and transitional credit reversal rules clarified.
Amendments revise procedural time limits and forms, require electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit subject to Commissionerally notified extensions, substitute Form GST REG-13 for UIN applications for UN bodies/embassies/others (with specified instruction changes), restrict transitional credit on additional customs duty for imported gold dore bar to one-sixth with five-sixths debited on supply, validate FORM GST PMT-06 challans for fifteen days, permit specified alternative payment routes for certain non-resident online suppliers, and require appointment of officers not below Joint Commissioner to the Authority for Advance Ruling.

GST rate amendment for fertilisers updates tariff classifications and removes prior six percent schedule entries.
The State GST rate notification inserts four tariff headings for mineral and chemical fertilisers-nitrogenous, phosphatic, potassic and mixed/other fertilisers-excluding goods clearly not for use as fertilisers and covering certain packaged or tablet forms; and omits four serial entries from Schedule II that attracted the six percent state tax rate, with the amendments taking effect from the notification's commencement date.

SGST rate reduction on specified tractor parts lowers state tax rate and adds those parts to the notified list.
Amendment reduces the State Goods and Services Tax rate on specified tractor parts to 9% by inserting serial entries 452A-452O in Schedule III, listing HS codes and descriptions for tyres, tubes, agricultural diesel engines exceeding 250 cc for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and accessories, radiator and cooling systems, silencers, clutch assemblies, steering parts, hydraulic parts, and body parts; the change is effective from publication in the Official Gazette.

Inter-ministerial committee appointment enables centralized consultation on RLIU rule amendments after public comment period and notification.
The draft substitutes rule 10(2) to empower the Central Government to notify one or more inter-ministerial committees representing specified Ministries or Departments - Industrial Policy and Promotion, the Industry specified in the First Schedule to the Act, Home Affairs, Commerce and Corporate Affairs - permitting determination of committee size and inclusion of other Ministries or Departments as deemed fit, with committees appointed by notification in the Official Gazette.

Late fee waiver for delayed GST returns: penalties under the statute waived for failure to file GSTR-3B by due date.
A waiver of the late fee is granted for registered persons who failed to furnish the return in Form GSTR-3B for the month of July 2017 by the due date, the State Government acting on the Council's recommendation and exercising its statutory power under the Madhya Pradesh Goods and Services Tax Act, 2017 to dispense with the late fee otherwise payable.

Anti-profiteering screening committee constituted; members appointed under relevant GST rule and effective upon official publication.
Constitution of a Screening Committee on anti-profiteering is effected by executive notification under the Himachal Pradesh GST framework, naming the Commissioner of State Tax and a Commissioner, GST from the Central Board of Excise and Customs as members. The notification takes effect from the date of its publication in the official gazette and is issued by the Governor on the Council's recommendation, implementing procedural compliance for anti-profiteering screening within state GST administration.

Extension of return filing deadlines: GSTR-1/2/3 for July and August moved to revised September-October windows.
The Chief Commissioner, on the Council's recommendation and under the Andhra Pradesh GST Act, 2017, extends time limits for furnishing FORM GSTR-1, FORM GSTR-2 and FORM GSTR-3 for July and August 2017, superseding earlier proceedings and prescribing revised due windows in September and October 2017 for the respective forms.

E-way bill requirement: pre-movement electronic reporting of consignment details on the common portal for goods transport compliance.
The amendment establishes an electronic e way bill regime under rule 138 requiring pre movement furnishing of consignment details on the common portal in FORM GST EWB 01 by consignor, consignee or transporter, issues a unique e way bill number, permits consolidation of multiple consignments, prescribes validity linked to distance with Commissioner granted extensions, allows cancellation within a limited period, and enumerates specified exemptions by commodity. Complementary rules (138A-138D) mandate carriage or RFID mapping of e way bills, enable Invoice Reference Number generation via FORM GST INV 1, and set interception, verification and online inspection reporting procedures using prescribed EWB forms.

Extension of filing deadlines for GST returns provides additional time to submit GSTR-1, GSTR-2 and GSTR-3.
Administrative notification extends statutory filing periods for specified GST returns: for July and August, 2017 the Commissioner, on Council recommendations and superseding earlier August notifications, prescribes alternative submission windows for Form GSTR-1, Form GSTR-2 and Form GSTR-3, shifting their deadlines into specified September and October periods.

Waiver of late fee for delayed GSTR-3B filings removes late fee liability for affected registered persons.
The State government, exercising powers under the State GST Act and on the Council's recommendation, waives the late fee payable under the Act for all registered persons who failed to furnish FORM GSTR-3B for the specified month by the due date, by issuing a formal finance department notification modifying the applicable fee liability for that return period.

Extension of GSTR filing deadlines for July and August allowing staggered submission windows for GSTR 1, GSTR 2 and GSTR 3.
The Commissioner of State Tax, Maharashtra, by Notification No. 27/2017-State Tax dated 5 September 2017, extends time limits for furnishing details and returns under the Maharashtra GST Act, superseding an earlier notification. It prescribes staggered revised deadlines for FORM GSTR 1, FORM GSTR 2 and FORM GSTR 3 for July and August 2017, setting specific submission windows for each form to regulate compliance.

Extension of filing deadlines for GSTR-1/2/3: specified submission periods provided for July and August returns.
The Commissioner of Taxes, Nagaland, on recommendation of the GST Council and invoking provisos to provisions of the Nagaland GST Act read with section 168, supersedes earlier August 2017 notifications and extends the time limits for furnishing FORM GSTR 1, FORM GSTR 2 and FORM GSTR 3 for July 2017 and August 2017 by prescribing specific revised submission dates in a tabular schedule.

Extension of GST return filing deadlines: returns for July and August given later submission windows under state notification.
The Commissioner of State Tax, exercising powers under the West Bengal GST Act, 2017 and superseding prior notifications of 08.08.2017, extends time limits for furnishing returns for July and August 2017. July extensions: GSTR-1 until 10th September, GSTR-2 from 11th-25th September, GSTR-3 until 30th September. August extensions: GSTR-1 until 5th October, GSTR-2 from 6th-10th October, GSTR-3 until 15th October.

Extension of Return Filing Deadlines: due dates for GSTR-1, GSTR-2, GSTR-3 amended for July and August 2017.
Extension of deadlines for furnishing FORM GSTR-1, FORM GSTR-2 and FORM GSTR-3 for July and August 2017 under powers conferred by provisions of the Karnataka GST Act, 2017, superseding prior notifications of 8 August 2017, and prescribing specific extended windows in September and October 2017 for filing each form respectively.

Special Economic Zone expansion: additional land notified under SEZ Act, increasing zone's total area per statutory procedure.
Central Government notifies addition of 64.4823 hectares to the Pharmaceutical Special Economic Zone at Village Matoda and Chacharvadi Vasna, Sanand, Gujarat, effected under the SEZ Act proviso and rule 8 of the SEZ Rules, increasing the total SEZ area to 114.7708 hectares and listing the survey numbers and parcel areas in a schedule.

Nil-rated services: exemptions added for FIFA-related event services and PDS dealer services under state GST.
The notification amends the State Tax (Rate) table to create nil-rated exemptions for FIFA-related services for the FIFA U-17 World Cup, and for services by Fair Price Shops to governments under the PDS where payment is commission or margin; it also revises agricultural insurance scheme names in the table and provides that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm.