Exemption from SGST: supplies by CSD and Unit Run Canteens to authorised customers are exempt under the notified provision.
The notification exempts from State GST supplies of goods where the CSD supplies to Unit Run Canteens, the CSD supplies to authorised customers, and Unit Run Canteens supply to authorised customers, with tariff references to be interpreted according to the First Schedule to the Customs Tariff Act and its interpretive rules.

Concessional SGST rate for E&P supplies notified; eligibility, certificate and transfer conditions govern concessional treatment.
Concessional SGST treatment applies to intra State supplies of goods specified in the annexed List when required for petroleum exploration, production or coal bed methane operations under nomination licenses/leases, specified contracts, New Exploration Licensing or Marginal Field policies, subject to conditions. Entitlement requires a DGH certificate at the time of outward supply; subcontractors must provide an affidavit and a principal's undertaking. Transfers require DGH approval and transferee undertakings; disposals permit payment of tax on a prescribed depreciated value. The Notification lists eligible goods and applies Customs Tariff interpretative rules.

GST exemption for specified intra State goods preserves no State tax liability on listed essential supplies under notification.
The Andhra Pradesh Government, under section 11(1) of the Andhra Pradesh GST Act, exempts intra State supplies of goods listed in the appended Schedule from the State tax under section 9, with the notification effective from 1 July 2017. The Schedule specifies goods by tariff item, heading or Chapter and includes definitions for "unit container" and "registered brand name". Interpretation of tariff classifications is tied to the First Schedule to the Customs Tariff Act, 1975 and its interpretive notes.

Tax exemption under section 10(46) granted to Manipur State Rural Road Development Agency for PMGSY funds and interest.
Notification under section 10(46) designates Manipur State Rural Road Development Agency as exempt in respect of specified income: funds received for PMGSY from the Ministry of Rural Development and interest on those funds, subject to conditions that the Agency not engage in commercial activity, maintain unchanged activities and income character across financial years, and file returns as required under clause (g) of sub section (4C) of section 139; the notification is applied retrospectively and to subsequent years.

KYC identifier requirement: Aadhaar and PAN/Form 60 must be submitted by a notified date; noncompliant existing accounts suspended.
Amendment requires clients to submit Aadhaar and either Permanent Account Number or Form No. 60 by a date to be notified by the Central Government, replacing a fixed deadline. Existing account relationships that fail to submit Aadhaar and PAN by the notified date will cease to be operational until the identifiers are provided.

Late fee waiver for delayed GSTR-3B filings limits recoverable charges above prescribed daily thresholds for general and nil-tax returns.
The notification waives the portion of the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily amount; where the State tax payable in the return is nil, a lower daily threshold governs the waiver. The waiver is issued under the enabling statutory power and is effective from 15th November 2017.

Extension of time for GSTR-1 quarterly filing granted, with specified deadlines and a special procedure for eligible registrants.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is prescribed for a class of registered persons defined by an aggregate turnover threshold, allowing a special quarterly filing procedure. Deadlines are specified for the listed quarters: the July-September quarter by end December, October-December by mid-February, and January-March by end April. The notification treats the special procedure as an extension of time under the Act for return and detail-furnishing provisions and states that the detailed procedural framework will be notified subsequently; it also specifies the commencement date.

GST rate change for restaurant and accommodation supplies with restricted input tax credit and revised classification.
The notification amends rate-table entries to (i) classify certain construction transactions as composite supply of works contract; (ii) reframe taxation of food and beverage supplies by restaurants and eating joints-specifying a rate entry conditioned on non-availability of input tax credit and clarifying applicability based on declared tariff of lodging premises; and (iii) add "manufacture of handicraft goods" to the taxable activities schedule, with the amendments effective from the stated commencement date.

Supply of services by Overseeing Committee members added to State Tax (Rate) notification, designating providers and recipient under GST.
Amendment inserts a new Table entry in Notification No. 13/2017 State Tax (Rate) specifying supply of services by the members of the Overseeing Committee to the Reserve Bank of India, naming the members as providers and the Reserve Bank of India as recipient; effected under section 9(3) of the Delhi GST Act and taking effect from the thirteenth day of October, 2017.

Correction to statutory reference: specifies sub section (4) of section 9 as the operative provision, effective from June 30, 2017.
Corrigendum to Notification No. 8/2017 substitutes the words "under section 9" with "under sub section (4) of section 9" in paragraph 1, clarifying the operative statutory provision for the rate notification; the corrigendum is effective from 30 June 2017.

Judicial appointment: former judge named member of national appellate tribunal under companies law with fixed pay and fixed-term tenure.
The Central Government appointed Justice (Retd.) A. I. S. Cheema as Judicial Member of the National Company Law Appellate Tribunal under section 410 of the Companies Act, 2013 and attendant service rules, specifying placement in the prescribed pay matrix with a fixed pay, an effective commencement date, and a tenure limited to three years or until the prescribed age limit, whichever is earlier.

Judicial appointment: Former Justice named as Judicial Member under companies law with a fixed-term tenure and age limit.
The Central Government appoints Justice (Retd.) Shri Bansi Lal Bhat as a Judicial Member of the national company law appellate tribunal pursuant to powers under the Companies Act and associated member qualification rules. The appointment commences on 17 October 2017, carries a specified fixed pay level in the Pay Matrix, and is for a tenure of three years or until the appointee reaches the maximum age of sixty-seven years, whichever occurs earlier.

Extension of GST TRAN-1 filing deadline granted; submission period extended under rule 120A on Council recommendation.
The Commissioner of State Tax, under rule 120A read with section 168 of the Telangana GST Act and on the Council's recommendation, extended the period for submitting the declaration in FORM GST TRAN-1 until 27th December, 2017, effecting a procedural adjustment to the filing timeline for transitioning taxpayers.

Manual filing and processing expands GST electronic procedures to permit corresponding manual submissions and appended forms under state GST rules.
Amendments introduce: a clarification excluding certain notified services from the aggregate value of exempt supplies; substitution in rule 54(2) making supplier issuance permissive; insertion of rules 97A and 107A to include manual filing and issuance where electronic filing or issuance is referenced; insertion of rule 109A appointing appellate authorities of rank not below Joint Commissioner for appeals against orders of officers of rank Deputy Commissioner and below; and inclusion of FORM GST RFD 01A and FORM GST RFD 01B for manual refund applications and refund order details.

Composition scheme option: provisional registrants may opt in and must submit ITC-03 before TRAN-1 declaration.
The amendment enables provisional registrants or registration applicants to opt for the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days, barring subsequent filing of FORM GST TRAN-1; it permits a one-time revision of TRAN-1 within prescribed or extended time. It also revises governance provisions on member remuneration and termination, adds a quarterly performance reporting duty, clarifies e-way bill generation for inter-state principal-to-job-worker and handicraft consignments, and updates FORM TRAN-1, GSTR-4 and e-way bill notes for import consignments.

Advance ruling authority constituted: Punjab Authority for Advance Ruling established with central and state appointed members.
Constitution of a Punjab Authority for Advance Ruling under section 96 of the Punjab Goods and Services Tax Rules, 2017 by gubernatorial notification. The Authority's membership is specified as two named Joint Commissioners: one appointed by the Central Government (Joint Commissioner, GST, Chandigarh Zone) and one appointed by the Government of Punjab (Joint Commissioner of State Tax), with notification issued by the Department of Excise and Taxation.

State Level Screening Committee on Anti-Profiteering constituted to oversee GST anti-profiteering compliance in Punjab under state rules
Constitution of a State Level Screening Committee on Anti-Profiteering under sub rule (2) of rule 123 of the Punjab GST Rules, 2017, naming the Commissioner, GST, Chandigarh (nominated by the Chief Commissioner, CGST, Chandigarh Zone) and an Additional Commissioner of State Tax (nominated by the Commissioner of State Tax) as members; issued by the Department of Excise and Taxation as the formal notification establishing the Committee and its nomination provenance for administering anti profiteering matters.

Companies cost rules now define Indian Accounting Standards and replace CRA I/CRA 3 with detailed cost recording and audit forms.
Amendment inserts a definition of Indian Accounting Standards into the Companies (cost records and audit) Rules, 2014 and substitutes Forms CRA-I and CRA-3 (Annexure) with comprehensive prescriptions for cost record keeping, valuation, allocation and cost audit reporting across material, labour, utilities, overheads, finance costs and other cost elements; the definition and substituted forms are deemed effective from 1 April 2016.

Exchange Rate Determination under Customs Act sets distinct import and export currency rates as notified.
The Board fixes distinct conversion rates for specified foreign currencies into Indian rupees for import and export goods, effective 8th December, 2017, superseding the earlier notification; two schedules prescribe per currency rates (unitary and per 100 units) with separate figures for imported and export goods, and the instrument notes an amendment to the South African Rand entry and later supersession.

E way bill requirement for specified high-value and listed goods during interstate and intrastate transport takes effect.
The amendment requires carriage of Form e-way bill 02 under rule 138 for transportation or transit storage of taxable goods valued at rupees fifty thousand or more, for movements within Uttar Pradesh or from a place in the State to outside, and lists specified goods (including mentha oil, supari, iron and steel, edible oils, coal products, paper, marble, tobacco products, lubricants, tyres, kattha, skimmed milk powder, paints, sanitary ware, and timber). The notification is effective from 16th December 2017.