Input Tax Credit declaration deadline extended; electronic declaration and revised registration, payment and filing rules enacted.
Amendments revise Karnataka GST procedural rules: extend a sixty-day period to ninety days; allow issuance of a specified form upon Ministry of External Affairs recommendation; require electronic declaration of eligibility to avail input tax credit in FORM GST ITC-01 within thirty days (subject to Commissioner extensions); prescribe manner and conditions for certain notifications; validate FORM GST PMT-06 challans for fifteen days and permit specified cross-border payment routes; require Joint Commissioner rank for Authority for Advance Ruling membership; and update registration forms REG-01, REG-13 and TRAN-1 content and headings.

GST classification of tractor parts expanded to list specific tyres, engines and assemblies, altering their tax treatment under the schedule.
Amendment inserts serial entries 452A-452O into Schedule III of the Punjab GST notification, listing specified tractor parts with corresponding HSN codes (including tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling systems, silencers, clutches, steering wheels, hydraulic components, and body parts) and subjects those items to the schedule's stated tax treatment, effective immediately under the State GST notification amendment.

State Level Screening Committee on Anti-Profiteering constituted under CGST Rules for compliance oversight of profiteering allegations.
Constitution of a State Level Screening Committee on Anti-Profiteering under the Central Goods and Services Tax Rules, 2017 establishes an institutional mechanism for preliminary scrutiny of alleged profiteering and to determine whether tax incidence reductions or input tax credit benefits have been passed to recipients; the notification names two senior tax officials as members and situates the committee within the State Finance Secretariat for administrative oversight.

Anti Profiteering committee constituted under CGST rule; screening panel appointed to oversee compliance with GST obligations.
A State Level Screening Committee on Anti-Profiteering is constituted under sub rule (2) of Rule 123 of the Central Goods and Services Tax Rules, 2017, by state finance notification dated 28 August 2017, specifying two named tax commissioners as committee members to perform screening and compliance oversight under the GST framework.

Research association approval conditions tax benefits on separate accounts, audited reports, certified donation statements and continued research compliance.
Central Government approval designates the Institute as a Scientific Research Association for income-tax purposes, subject to conditions that its sole objective is scientific research, it conducts research itself, maintains separate books for research receipts and expenditures, and files an auditor's report plus a certified statement of donations and sums applied for research with the income-tax return; approval is withdrawable for failures to keep accounts, furnish reports, certify donation statements, or for cessation or non-genuineness of research activities.

Appellate Authority for Advance Ruling constituted, office established at Dehradun and made effective retrospectively.
The notification constitutes the state-level Appellate Authority for Advance Ruling under section 99 of the Uttarakhand GST Act, establishes its office at Dehradun, and declares the Authority deemed to have come into force on the first day of July, 2017.

Authority for Advance Ruling constituted under state GST law, office established at Dehradun with retrospective commencement.
Constitution of the Authority for Advance Ruling under section 96(1) of the Uttarakhand Goods and Services Tax Act, 2017 is effected by notification establishing the Uttarakhand Authority for Advance Ruling with its office at Dehradun, and the notification declares the Authority to be deemed in force from the commencement date, recorded in an official finance section notification signed by the state secretary.

Goods and Services Tax amendment narrows GTA coverage and treats registered LLPs as partnership firms under the notification.
Amendment inserts a qualifying phrase in the Table to apply the notification to a goods transport agency (GTA) "who has not paid state tax at the rate of 6%," and adds an Explanation treating a Limited Liability Partnership registered under the LLP Act as a partnership firm for the purposes of the notification; the amendment is made under sub-section (3) of section 9 of the Goa GST Act and takes effect from publication in the Official Gazette.

Tax classification and rate revisions for construction, transport and printing services change taxable treatment and input credit conditions under GST.
Amendments revise Goa State GST schedule entries to reclassify and set tax treatment for specified composite supply of works contract and construction services for government and public infrastructure, restate transport and renting entries conditional on non availment of input tax credit, reframe goods transport agency services with an elective rate and attendant liability, and adjust manufacturing, printing and textile related service entries; the changes substitute multiple table items and provisos and take effect from publication in the Official Gazette.

Housekeeping services classification: included in notification unless supplied via e commerce operator triggering GST registration.
The notification adds a clause including services by way of house keeping, such as plumbing and carpentering, within the scope of the prior notification, except where the person supplying such service through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Goa Goods and Services Tax Act, 2017; the amendment takes effect from publication in the Official Gazette.

Input tax credit compliance tightened; electronic declaration required and customs-duty credit on imported gold limited with balance debited on supply.
The amendment revises Goa GST Rules to extend certain timelines, require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit, and introduces Rule 44A restricting the electronic credit ledger benefit for additional customs duty on imported gold dore bar-leaving a limited portion as immediate credit and requiring the balance to be debited on supply. It also prescribes payment-channel options and form and administrative changes including Advance Ruling membership and UIN application procedures.

Extension of GSTR-6 filing deadline: new September dates set for July and August returns under CGST authority.
The Commissioner, exercising powers under the Central Goods and Services Tax Act and applicable return rules, extends the filing deadline for returns by Input Service Distributors in Form GSTR-6: the July return is moved to a specified September date and the August return is moved to a later specified September date; the extension takes effect on publication in the Official Gazette.

Extension of filing deadline for non-resident OIDAR suppliers giving additional time to furnish July returns.
The Commissioner, exercising powers under the GST enactments, extends the time limit to furnish the return in Form GSTR-5A for July 2017 by persons supplying OIDAR services from outside India to non-taxable online recipients, postponing the due date to the 15th day of September 2017; the notification is effective from its Gazette publication.

Extension of return filing deadline for Input Service Distributors: July and August returns permitted later in September.
The Commissioner of Taxes, exercising powers under the Nagaland GST statute and on the GST Council's recommendation, extends the time limit for furnishing returns by an Input Service Distributor and specifies revised last filing dates for Form GSTR 6 for the months indicated; the notification takes effect upon publication in the Official Gazette.

Return filing extension for non resident suppliers of online information and database services to non taxable recipients until mid September.
The Commissioner, on the GST Council's recommendation and under the Nagaland GST Act and the Integrated GST Act, extends the time limit for furnishing the July 2017 GST return for persons supplying online information and database access or retrieval services from outside India to non taxable online recipients; the extended due date is the 15th day of September 2017 and the notification takes effect upon publication in the Official Gazette.

Extension of filing deadline for Input Service Distributor returns: revised September filing dates announced and effective immediately.
The Commissioner has, under powers conferred by the Act and applicable rules, extended the last dates for furnishing returns by an Input Service Distributor in FORM GSTR-6: the return for July is extended to a specified September date and the return for August to a later specified September date. The notification takes effect immediately and implements the revised filing deadlines as set out in the notification's table.

Extension of filing deadline for Input Service Distributor GSTR-6 returns under Assam GST, providing revised dates for July and August filings.
The Commissioner of State Tax, Assam, exercising powers under subsection (6) of section 39 of the Assam GST Act, 2017, extends the time for furnishing details in FORM GSTR-6 by Input Service Distributors for the months specified in the notification, with the order taking effect from 28th August, 2017.

Provisional refund restrictions: recent registrants or those with consecutive unfiled returns are ineligible for provisional refunds.
Notification restricts entitlement to provisional refund of refund claims on zero-rated supplies by excluding registered persons who obtained registration within six months prior to the refund application or who failed to furnish returns for three consecutive tax periods immediately preceding the application; it also specifies a retrospective effective date and administrative particulars.

GST errata updates tariff descriptions and HS codes, inserting and correcting schedule entries to align classifications.
Errata to a Kerala SGST notification corrects commodity descriptions, substitutes HS/tariff codes and inserts omitted tariff lines across SCHEDULES I, II and IV, including narrowing the coffee description to "Coffee roasted, whether or not decaffeinated", adding a tariff line for cereal residues/bran, inserting dried citrus fruits, and adding a road tractor tariff entry, to align the State notification with the Central corrigendum and GST Council decisions.

Return filing deadline for GSTR-3B requires electronic submission through the common portal within prescribed dates.
The Commissioner prescribes that the monthly return shall be furnished in FORM GSTR-3B electronically through the common portal before the corresponding due dates listed in the Table; July 2017 due 20th August 2017 and August 2017 due 20th September 2017. The notification is effective from 8th August 2017.