Extension of filing deadline for GSTR-1 outward supplies details establishes specified windows for submission.
Extension of time for furnishing details of outward supplies in Form GSTR-1: the State Government, under the cited provisions of the Arunachal Pradesh GST Act, prescribed extended filing windows for specified months, altering the original statutory deadlines and setting precise periods within which taxpayers must submit particulars of outward supplies; the notification also states its date of commencement.

Returns Filing: temporary use of simplified electronic return with automated generation and reconciliation for delayed submissions under amended rules.
The amendment revises timelines and procedural rules: it fixes a calendar deadline in rule 24; prescribes exchange rate sources for valuation-Customs-notified rates for goods and GAAP-determined rates for services; mandates separate determination of input tax credit by tax type and permits market-price estimation for stock without invoices; requires export invoice endorsements and specific destination details; allows the Commissioner to mandate simplified electronic returns with automated generation and reconciliation of FORM GSTR-3 parts and crediting of any excess input tax to the electronic credit ledger; and corrects form headings to "HSN as applicable."

Letter of Undertaking eligibility for exporters supplying without integrated tax, allowing LUT instead of bond subject to conditions.
Registered persons eligible to supply goods or services for export without payment of integrated tax may furnish a Letter of Undertaking in place of a bond. Eligibility is confined to status holders under the Foreign Trade Policy or exporters meeting prescribed foreign inward remittance thresholds in the preceding financial year who are not prosecuted for significant tax evasion. The Letter of Undertaking must be furnished in duplicate for the financial year in the annexure to FORM GST RFD-II and executed by an authorised signatory on the registered person's letterhead.

Electronic verification code: amendment permits EVC via net banking login or common portal, applying retrospectively.
The amendment substitutes the second clause of a prior notification to permit generation of an Electronic Verification Code either through net banking login on the common portal or by generation on the common portal, thereby recognising these methods for taxpayer verification; the change is made under the procedural rule and is effective retrospectively from 22 June 2017.

Composition scheme option allows eligible small taxpayers to pay a prescribed turnover-based levy instead of regular GST liability.
Prescribes a composition levy option for eligible registered persons below the notified aggregate turnover threshold, allowing payment of a prescribed fixed percentage of turnover in the Union territory in lieu of normal tax; sets differentiated rates for manufacturers, certain suppliers and other suppliers. Excludes manufacturers of specified goods listed by tariff headings (including edible ice products, pan masala, and tobacco and substitutes). Interpretation of tariff headings follows the First Schedule to the Customs Tariff Act and the measure is effective from the stated commencement date.

Extension of return filing deadline for FORM GSTR-3: July and August returns permitted within specified September filing windows.
The Commissioner, exercising powers under sub section (6) of section 39 read with section 168 of the Kerala SGST Ordinance and on the Council's recommendation, extends the filing windows for FORM GSTR-3: July 2017 returns may be filed between 11th and 15th September 2017, and August 2017 returns may be filed between 26th and 30th September 2017, as specified by the notification.

Extension of GSTR-2 filing period allows deferred furnishing of inward supply details for specified months under state GST.
Extends the time limit for furnishing details of inward supplies in FORM GSTR-2 by administrative notification under the proviso to the relevant subsection of the State GST enactment and the Commissioner's delegated powers, specifying revised filing windows for July 2017 and August 2017 to later periods in September.

Extension of filing deadline for outward supplies in FORM GSTR-1, providing specified alternative filing windows for affected months.
The Commissioner authorised an administrative extension of the statutory filing deadline for outward supplies in FORM GSTR-1, invoking the proviso to sub section (1) of section 37 and section 168 of the State GST Ordinance, by prescribing alternative filing windows for specified months on the recommendations of the Council, thereby providing temporary procedural relief that requires furnishing the details within the newly prescribed date ranges.

Return filing deadline for FORM GSTR-3B specified according to input tax credit entitlement and TRAN-1 filing status.
Specification of staggered last dates for furnishing FORM GSTR-3B for July 2017 tied to entitlement to input tax credit and filing of FORM GST TRAN-1. Those entitled to credit but not filing TRAN-1 by the cutoff must file GSTR-3B by the earlier date. Those filing TRAN-1 by the cutoff must compute and deposit tax payable in cash by the earlier deposit date, file TRAN-1 before GSTR-3B, and remit any excess tax shown in GSTR-3B over the earlier deposit by the later date with interest. All other registrants follow the earlier common deadline and must discharge liabilities by debiting electronic cash or credit ledgers.

GSTR-3B filing deadline established: August returns must be filed electronically by the specified September due date.
The Commissioner notifies that the monthly return shall be furnished in FORM GSTR-3B electronically through the common portal, prescribing filing channels and timelines. For the month of August 2017 the notification prescribes the date for submission of FORM GSTR-3B as the twentieth day of September 2017, establishing the operative deadline for compliance.

Constitution of Authority aligned with Central GST Rules, amending state SGST provisions on composition, appointments and procedures.
Amendment aligns state SGST Rules with Central GST Rules by omitting certain language in rule 117, expanding the heading of rule 119 to include principal and agent, and substituting rules governing the Constitution of the Authority, the Standing and Screening Committees, appointment and terms of the Chairman and Members, the Secretary, the Authority's power to determine methodology and procedure, and the tenure of the Authority to be in accordance with corresponding Central Goods and Services Tax Rules.

E-way bill compliance: mandatory pre-movement data, transporter duties, verification and validity rules expanded under GST amendments.
The amendment aligns multiple Odisha GST Rules with corresponding Central GST Rules for composition and administrative provisions and inserts comprehensive e-way bill provisions: mandatory pre-movement information in FORM GST EWB-01, generation and sharing of a unique e-way bill number, transporter duties including consolidated e-way bills (FORM GST EWB-02), cancellation and distance-based validity rules, RFID and document-carrying requirements, inspection and detention procedures with prescribed reporting forms (FORM GST EWB-03 and EWB-04), an Annexure of goods exempted from e-way requirement, and insertion/substitution of numerous forms including FORM GST INV-1, ENR-01 and RFD-01.

GST schedule amendments correct tariff codes, add commodity entries and refine exemptions, effective from the notification's start date.
Corrigendum modifies a prior GST notification by correcting tariff descriptions and codes, inserting new commodity entries across Schedules I, II and IV (including roasted coffee, bran and cereal residues, dried citrus fruits, and road tractors for semi-trailers), and amending Notification No.2's schedule to restrict an exemption for packaged dried legumes and to retain an unbranded honey entry; the amendments are effective from the start date specified in the notification.

E way bill compliance: mandatory generation, mapping to conveyance and verification govern movement of high value consignments.
The notification prescribes a comprehensive e way bill regime requiring consignors, recipients or transporters to furnish prescribed Part A and Part B information on the common portal and to generate a unique e way bill number; it authorises consolidated e way bills for multiple consignments, sets validity tied to distance with provision for extensions, permits cancellation within a limited window, and identifies exempted goods and situations where e way bills are not required.

GST export refunds: bond or LUT required before export; timelines, electronic invoice confirmation, and recovery on non compliance.
A new Rule 96A requires a registered person opting to export without payment of integrated tax to furnish FORM GST RFD-11 (bond or Letter of Undertaking) before export, obliges electronic transmission of GSTR-1 export invoice details to Customs for confirmation, prescribes payment timelines and interest if goods are not exported or payment not received, mandates withdrawal of bond/LUT and recovery if amounts are unpaid with restoration upon payment, and applies the bond/LUT regime mutatis mutandis to zero rated supplies to SEZ developers/units.

GST rate rectification: corrections to previously notified S.R.O. to amend schedule references and tariff descriptions.
Errata to S.R.O. No. 360/2017 corrects GST rate and tariff wording: it changes the 14 per cent reference from Schedule I to Schedule IV; revises Schedule I Sl. No. 180 from the entry "30" to "30 or any Chapter"; and deletes specified descriptive phrases from Schedule III column (3) entries at Sl. Nos. 411 and 42 to clarify item coverage.

State tax on fertilisers rate reduction effects GST schedule amendments and backdated applicability effective from earlier fiscal period.
The Government amended the Kerala GST notification to insert four tariff entries covering nitrogenous, phosphatic, potassic and mixed/other mineral or chemical fertilisers into the lower-rate schedule and omitted the corresponding entries from the higher-rate schedule; the amendment is effective from 1 July 2017 and was made under the Kerala GST Ordinance on the recommendation of the GST Council.

E-way bill requirements for movement of goods over fifty thousand rupees updated with RFID, verification, and reporting rules.
Substituted rule 138 mandates generation of an e-way bill (FORM GST EWB-01) on the common portal before movement of goods exceeding fifty thousand rupees, specifying Part A and Part B data, obligations for consignor/consignee/transporter, transporter-generated and consolidated e-way bills (EWB-02), validity tied to distance with portal-issued EBN, cancellation and deemed acceptance rules, and an annexure of exempted goods.

E-way bill rules updated: RFID mapping, validity periods, transporter duties and exemptions clarified nationwide compliance.
Substituted rule 138 establishes a comprehensive e-way bill regime: consignors or recipients must furnish Part-A on the common portal before movement where consignment value exceeds fifty thousand rupees; Part-B must be furnished by consignor/recipient or transporter; transporters may generate consolidated e-way bills; an EBN is issued; e-way bills have prescribed validity based on distance with cancellation and exemption provisions; the Annexure lists goods exempt from e-way bill requirements.

GST rule amendment extends filing timelines, mandates ITC 01 declaration and prescribes reversal of customs duty credit on imported gold dore bar.
The amendment extends the period in rule 3(4) to ninety days; allows UIN grant under rule 17 on the form or after Ministry of External Affairs recommendation; requires an eligible registered person to file FORM GST ITC 01 electronically within thirty days of eligibility (subject to Commissioner's extension); prescribes in new rule 44A that Central tax credit attributable to additional customs duty on imported gold dore bar is restricted to one sixth with five sixths debited at supply or within one week if supply already occurred; and updates appointment, payment, and form provisions including REG 13 and TRAN 1.