Waiver of late fee for delayed GSTR-3B filing extends relief to all registered persons under state GST notification.
The State government, exercising its delegated statutory power, has issued a notification to waive the late fee payable for failure to furnish returns in FORM GSTR-3B for the specified filing period, extending the waiver to all registered persons who did not furnish the specified return by the due date for that period.

Return filing extension for Input Service Distributors under GST extends GSTR-6 deadlines for specified months by notification
The Commissioner has exercised the power under sub section (6) of section 39 of the Karnataka Goods and Services Tax Act and corresponding Karnataka GST Rules to extend the last dates for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months specified, with the extension effective upon publication in the Official Gazette.

E-way bill obligations: electronic generation, carriage and verification regime expanded, with consolidated and exempted movement rules.
The notification substitutes and inserts rules to align State procedural provisions with the Central GST Rules and establishes a detailed regime for the e-way bill including when information must be furnished, who may generate the e-way bill (consignor, consignee, transporter), electronic furnishing in FORM GST EWB-01 and FORM GST EWB-02, issuance of a unique e-way bill number, conditions for consolidation, update and cancellation, prescribed validity linked to distance, and categories of movement exempted from e-way bill requirement; it also adds rules on documents to be carried, RFID mapping, verification, inspection reporting and detention reporting.

GST amendments: refund bond and Letter of Undertaking rules, plus expanded inspection, seizure and recovery procedures.
A new Rule 96A requires a registered person supplying exports without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD 11, obliging payment of tax and interest if export or receipt of payment does not occur within the prescribed periods; export invoice details in FORM GSTR 1 must be transmitted to Customs and export confirmation returned electronically; failure to comply triggers withdrawal of export facilitation and recovery under section 79, with restoration upon payment; the Board may notify conditions for use of a Letter of Undertaking.

Rate of exchange for GST valuation clarified; export invoice endorsements and return reconciliation procedures prescribed.
The amendments align the rate of exchange for valuation of taxable goods to the Customs Board's notified rate and require exchange for services to be determined under generally accepted accounting principles. Input tax credit amounts must be determined separately for each tax head and may be estimated for stock without invoices using prevailing market price. Export invoices must carry prescribed endorsement and delivery and recipient details. Where filing has been extended, the Commissioner may require FORM GSTR 3B and FORM GSTR 3 will be electronically generated and reconciled against GSTR 3B with excess credit credited to the electronic ledger.

E-way bill requirement: registered persons must furnish electronic transport details before moving goods; specified exemptions apply.
The amendment mandates electronic e-way bill generation on the common portal: consignors or recipients must furnish Part A of FORM GST EWB-01 prior to movement and Part B is to be furnished by consignor, consignee or transporter as applicable; transporters may generate consolidated e-way bills and must update conveyance details on transfer. Generation issues a unique e-way bill number accessible to supplier, recipient and transporter; validity is distance linked and cancellable within a limited period unless verified in transit. Specified goods and movements are exempt as listed in the Annexure.

Service charge on declaration forms must be paid electronically via prescribed e-challan under amended HP GST Rules with retrospective effect.
The amendment requires persons making declarations in the prescribed form to deposit a per-form service charge electronically via the Excise and Taxation Department's website using an e-challan designated as Form-VAT-II-A; it omits the earlier first proviso and explanation, removes "VAT" from a form title, inserts the Form VAT-II-A e-challan template with specified receipt heads and cross-references, and makes the changes effective upon publication with retrospective effect from 1 July 2017.

Extension of filing period: intimation in FORM GST CMP-01 deadline extended under Meghalaya GST rules.
The Government, exercising powers under the Meghalaya Goods and Services Tax Act, extends the deadline for furnishing the intimation in FORM GST CMP-01 under the Meghalaya GST Rules, thereby altering the operative filing period and directing affected taxpayers to comply with the revised timetable for submission of that intimation.

Late fee waiver for GSTR-3B late filing: relief granted to registered persons who missed the due date.
Waiver of late fee for failure to file FORM GSTR-3B for July 2017 is granted to all registered persons who did not furnish the statutory return by the due date, removing late fee liability under section 47 for that tax period.

Late fee waiver for delayed GSTR-3B filings provides registered persons relief from specified late fee liability.
The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, waived the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, providing a blanket exemption from that late fee liability; the notification was later superseded.

Toy import standards now require BIS certification and manufacturer conformance backed by NABL-accredited laboratory testing.
Import of toys under the specified EXIM codes is permitted freely when accompanied by certificates attesting conformity to Bureau of Indian Standards (IS 9873 Parts 1, 2, 3, 4, 7, 9 and IS 15644) and a manufacturer's Certificate of Conformance showing representative samples were tested by an independent laboratory accredited by NABL, with the certificate linking the consignment to its period of manufacture.

GST rule alignment: State rules amended to mirror Central GST provisions for authority constitution and service terms.
Amendment to the Sikkim Goods and Services Tax Rules substitutes specific rule text and aligns state procedural and governance provisions with corresponding rules of the Central Goods and Services Tax Rules, 2017. The rules are named the Seventh Amendment and are deemed to come into force on the first day of July, 2017. The amendment omits the phrase "of eligible duties and taxes" from rule 117, inserts clarifying text into rule 119 regarding principal and job-worker stocks and reference to section 141, and substitutes rules 122, 123, 124, 125, 126 and 137 to adopt the Central Rules' provisions for constitution, committees, appointments, methodology and tenure.

List of embassies updated to include Republic of Equatorial Guinea; notification given retroactive commencement altering the effective date.
Entry for the Republic of Equatorial Guinea was added to Part A of the List of Embassies in the VAT schedule, and Paragraph 5 of the prior notification was substituted by the Commissioner under sub section (2) of Section 103 to specify a revised commencement date, thereby making the notification operative from the stated earlier date.

Special Court designation assigns speedy trial jurisdiction for corporate offences under the Companies Act to a specified trial court.
The Central Government, under section 435(1) of the Companies Act, 2013 and with the concurrence of the Chief Justice of the High Court, designates the Court of Additional District and Sessions Judge, Patna, as a Special Court to conduct speedy trials of offences under the Act punishable with imprisonment of two years or more, pursuant to a Ministry of Corporate Affairs notification.

Tariff value fixation establishes benchmark import values for listed commodities, affecting customs valuation and compliance procedures.
The Central Board of Excise & Customs, invoking powers under the Customs Act, amends the principal customs notification by substituting three tables to prescribe tariff values in US dollars for specified imported commodities, including edible oils, brass scrap, poppy seeds, areca nut, and per-unit values for gold and silver where certain notification benefits are availed.

GST rule amendments revise exchange rates, export invoice endorsements, and GSTR-3B return filing procedures.
The amendment extends the deadline in Rule 24(4), substitutes Rule 34 to prescribe exchange-rate methods for goods and services, revises export invoice endorsements under Rule 46, and modifies Rule 61 to permit FORM GSTR-3B in specified circumstances and provide for reconciliation with FORM GSTR-3. It also makes consequential reference corrections in Rules 83 and 89 and revises headings in FORM GST TRAN-1 and FORM GST TRAN-2.

Input tax credit eligibility expanded with procedural declaration requirements and tailored reversal rules for imported gold credits.
Substitution in rule 40 requires the registered person to declare eligibility for input tax credit electronically on the common portal in FORM GST ITC-01 within a specified thirty-day window from becoming eligible, subject to Commissioner-extended time limits; extensions notified by the Commissioner of State or Union territory tax are mutually recognised. A new rule 44A prescribes the manner of reversal of credit arising from additional customs duty paid on importation of gold dore bar: only a fractional portion of Central tax credit carried forward on specified gold stocks is retained, with the balance to be debited from the electronic credit ledger at the time of supply or within a one-week window where supply already occurred.

GSTR-3B filing deadlines require TRAN-1 filing and cash payment conditions before final return submission.
Notification prescribes last dates for furnishing returns in GSTR-3B for July and August 2017 by distinct classes of registered persons, distinguishing those entitled to input tax credit who opt to file or not file FORM GST TRAN-1. It conditions filing on prior computation and cash deposit of tax payable for July, filing TRAN-1 before GSTR-3B where elected, and payment of any excess tax in cash when GSTR-3B discloses a higher liability. Payment must be made by debiting the electronic cash or credit ledger as per the Act and rules.

Extension of filing deadline for GSTR-3: authorised later filing windows for specified months under GST provisions.
Extends the time limit for furnishing the return in FORM GSTR-3 by prescribing alternative filing windows: for July, returns to be filed between 11th-15th September; for August, returns to be filed between 26th-30th September. The State Government exercises powers under the State GST Act to authorise these deferred filing periods and states that the notification comes into force from the 8th day of August, 2017.

Extension of time for furnishing inward supply details in FORM GSTR-2; revised filing windows provided for affected tax months.
State notification extends the deadline for furnishing details of inward supplies in FORM GSTR-2 for specified months, providing revised filing windows for July and August and stating the notification's effective date.