Authorised representation: parties may appoint specified professionals or officers to present cases before the appellate body.
The amendment replaces rule 63 to allow parties to appear in person or authorise chartered accountants, company secretaries, cost accountants, legal practitioners, or any other person to present their case, subject to section 432. It also permits the Central Government, Regional Director, Registrar of Companies, or Official Liquidator to authorise an officer or Advocate to represent them, and requires such authorised officers to be not below the rank of Junior Time Scale or to be a company prosecutor.

Amendment to Filing Deadlines: revised due dates for specified 3B return actions and electronic credit ledger compliance.
The amendment substitutes earlier August 2017 dates in multiple table entries with new dates (twenty-fifth and twenty-sixth August, 2017) and inserts the phrase "on or before 25th August, 2017" after the reference to the electronic credit ledger; the notification takes effect from 20th August, 2017.

Input tax credit filing obligations: staged TRAN 1 filing and staggered GSTR 3B deposit deadlines with cash ledger payment requirement.
Notification prescribes that registered persons opting to file FORM GST TRAN-1 must compute and deposit the tax payable for July 2017 in cash by the earlier deadline, file TRAN-1 before submitting FORM GSTR-3B, and, where the GSTR-3B shows higher tax than the earlier deposit, pay the shortfall in cash by the later deadline with applicable interest; all registered persons must discharge tax-related liabilities by debiting the electronic cash or electronic credit ledger.

Designation of intelligence agency: Directorate General of GST Intelligence added for gems and jewellery sector under PMLA records rules.
The Central Government amends the Maintenance of Records Rules, 2005 by inserting in rule 2(1)(fa) a new sub-clause designating the Directorate General of Goods and Service Tax Intelligence as a record-related authority with respect to the gems and jewellery sector; the amendment is made under section 73 of the Prevention of Money-laundering Act and takes effect upon publication in the Official Gazette.

Dealer in precious metals designated under anti money laundering rules when turnover threshold is met for reporting obligations.
Dealers in precious metals, precious stones and other high value goods are designated as persons carrying on a designated business or profession under the anti money laundering framework when they meet the prescribed turnover threshold, with turnover for any year taken as that of the previous financial year.

Anti-dumping duty continuation: Government amends notification to impose modified duties on caustic soda imports from Iran, Saudi Arabia and USA.
The Central Government amended the principal anti-dumping notification to substitute a new Table prescribing modified, country- and producer-specific anti-dumping duties on imports of caustic soda under subheadings 2815.11 and 2815.12. The amendment implements the Designated Authority's mid-term review final findings recommending continuation of duties at modified rates to remove injury to the domestic industry and applies differentiated treatment for imports from Iran, Saudi Arabia, the United States and third countries, including specified producers and exporters.

GST rate classification for fertilisers changes lower-rate coverage, removes entries, and places non-fertiliser nitrogenous products at higher tax.
Arunachal Pradesh GST rate schedules are amended retrospectively from 1 July 2017. Mineral or chemical fertilisers under tariff headings 3102, 3103, 3104 and 3105 are inserted in the 2.5% State tax schedule when not clearly intended for non-fertiliser use. Specified Schedule II entries are omitted, while nitrogenous fertilisers clearly not intended for use as fertilisers are placed in the 9% State tax schedule. The Schedule I coverage for Chapter 30 is expanded, and spectacles are revised to exclude corrective spectacles.

Free of cost export entitlement for status holders updated, with category exclusions and specific pharmaceutical allowances.
Amendment revises status holders' entitlement to export freely exportable items on a free of cost basis subject to an annual monetary limit or a proportion of average annual export realisation during the preceding three licensing years, excluding Gems and Jewellery, Articles of Gold and precious metals. Free supplies are ineligible for Duty Drawback or any other export incentive. Pharmaceutical exporters are governed by the proportional limit, while supplies of pharmaceuticals, vaccines and lifesaving drugs to international and government health programmes are permitted up to a higher proportional limit.

Appointment of Director of Electricity Duty: Commissioner of Commercial Taxes designated to perform electricity duty functions, effective retroactively.
The Governor has designated the Commissioner of Commercial Taxes to discharge the functions of the Director of Electricity Duty under the Bengal Electricity Duty Act, 1935, and the appointment is effective retrospectively from the twentieth day of July, 2017.

GSTR-3B filing deadline set with conditional TRAN form filing and cash deposit requirements, plus interest on shortfall.
Specification of last dates and conditional requirements for furnishing returns in FORM GSTR-3B for July 2017: persons entitled to input tax credit but not filing the TRAN form must file by the earlier deadline; those opting to file the TRAN form by its due date may file GSTR-3B later provided they compute and deposit tax in cash by the earlier date, file the TRAN form before GSTR-3B, and pay any excess cash with interest by the later date. All registrants must discharge liabilities by debiting the electronic cash or credit ledger by the earlier deposit date.

Deadline amendment for electronic credit ledger: submission deadline and related notification dates shifted to late August.
The Commissioner amends Notification No. 02/2017 State Tax to substitute earlier August 2017 dates with later ones in multiple table entries and inserts the words "on or before 25th August, 2017" after the reference to the electronic credit ledger; the amendments are made under sub rule (5) of rule 61 of the Delhi GST Rules and take effect from Gazette publication.

Taxation of housekeeping services updated: included as taxable services except where e commerce supplier registration applies.
Amendment adds housekeeping services, including plumbing and carpentering, to the notification's taxable services, except where the supplier supplies through an electronic commerce operator and is liable for registration under the applicable e commerce supplier registration provisions; the amendment takes effect from the stated commencement date and modifies the earlier notification by inserting this new clause.

GST treatment for goods transport agency clarified: GTA not paying central tax excluded; LLPs recognised as partnership firms.
Amendment narrows the notification entry for goods transport agency (GTA) by inserting the phrase ", who has not paid central tax at the rate of 6%," in the table entry, and adds an Explanation treating a Limited Liability Partnership as a partnership firm or firm for the purposes of the notification. The amendment takes effect from the stated effective date.

Tax status of goods transport agencies clarified; non-payers at specified rate covered and LLPs treated as partnership.
The notification amendment inserts a qualifying phrase in the Table to cover goods transport agency (GTA) entries where the GTA has not paid State tax at the specified rate, and adds an Explanation clause (e) declaring that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the notification.

Composite supply of works contract: expanded categories and substituted entries altering GST applicability and specified service classifications.
Amendments substitute multiple Table entries in the State GST notification to redefine categories of composite supply of works contract, specify distinct classes of construction and original works (including historic monuments, irrigation works, roads, urban housing schemes, pollution control plants, railways, low cost houses, storage and mechanised handling systems), and retain a separate category for other construction services. The changes also revise entries for passenger transport and motorcab rental where fuel cost is included, redefine services of goods transport agencies with an opt in tax treatment conditioned on non availment of input tax credit, and adjust printing, manufacturing and textiles classifications.

GST exemption for FIFA-related event services: nil rate applied and PDS commission services exempted; LLP treated as partnership.
The notification inserts nil-rated entries for services provided by and to FIFA and its subsidiaries related to the FIFA U-17 World Cup events, conditioned on certification by the Director (Sports), and adds nil-rated entries for Fair Price Shop services to Central and State Governments under the Public Distribution System against commission or margin; it also substitutes updated agricultural insurance scheme names and provides that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm.

Housekeeping services clarification: plumbing and carpentry included, except when supplied through an e commerce operator requiring registration.
The notification amendment inserts a clause classifying services by way of house-keeping, such as plumbing and carpentering, as covered by the notification, but excepts situations where the person supplying such service through an electronic commerce operator is liable for registration under the Odisha Goods and Services Tax Act.

GST rate adjustments for specified works contracts and transport services alter tax rates and input credit conditions for suppliers.
Amendments substitute multiple notified entries to reclassify and tax distinct categories of composite works contracts, transport services (including motor cab and GTA services) with specified rate entries and a consistent proviso denying input tax credit on goods and services used in supplying those services unless conditions are met, and to adjust classifications for printing, manufacturing and textiles alongside minor descriptive insertions.

GST schedule amendment: addition of tractor parts to reduced-rate list, effective upon Gazette publication by state notification.
Amendment adds specified tractor components and corresponding tariff headings into Schedule III as newly inserted serial entries, identifying goods such as tyres, tubes, agricultural diesel engines above a stated cylinder capacity for tractors, hydraulic pumps, drivetrain and brake components, radiator and cooling systems, silencers, clutch and steering assemblies, body fittings and accessories, with the insertion effective from the date of publication in the Official Gazette.

E commerce house-keeping services registration: excluded unless supplier is liable to register under Section 22(1) of the Act.
The notification adds a clause treating house-keeping services (e.g., plumbing, carpentering) supplied through electronic commerce as subject to a specific exclusion unless the supplier is liable for registration under the statutory registration provision; applicability therefore depends on the supplier's registration liability.