E-waybill applicability for textile consignments expanded to expressly include specified domestically manufactured textile items.
Amendment to Notification No. 1156-F.T. inserts sub-items (h)-(n) listing domestically manufactured textile goods-including bed linens, towels, elastic fabric tape, fishnet fabrics, khadi production implements, textile fabrics of various fibres, coated cotton fabrics and mosquito nets, and hosiery yarn-so that these specified items fall within the scope of the notification under the West Bengal Goods and Services Tax Rules. The amendment is effective retrospectively from 2nd August, 2017.

Amendment of notification deadlines adjusts GST filing and electronic credit ledger cutoff dates under state GST rules.
Amendment substitutes later dates for specified schedule entries in the earlier notification and inserts the words "on or before 25th August, 2017" after the words electronic credit ledger in paragraph 2 before the Explanation, thereby revising the compliance timeline; the notification takes immediate effect.

Notification deadline amendments set a late August cutoff for substituted dates and electronic credit ledger filings.
The Commissioner amends a prior Assam GST notification by substituting later August dates for multiple table entries and by inserting a requirement that entries into the electronic credit ledger be made on or before a specified late August cutoff; the amendment takes effect upon publication in the Official Gazette.

GST notification amendment updates specified compliance deadlines and inserts a deadline for electronic credit ledger.
The Commissioner amends the earlier Tamil Nadu GST notification by substituting specified calendar dates in several table entries and by inserting the words "on or before 25th August, 2017" after "electronic credit ledger" in paragraph 2; the amendment is made under powers conferred by the Tamil Nadu GST Act and Rules and comes into force from publication on the department's official website.

GSTR-3B return for July 2017: deadlines require cash deposit, TRAN-1 filing before GSTR-3B, and ledger-based payment.
Notification prescribes deadlines and conditions for electronic filing of FORM GSTR-3B for July 2017: persons entitled to input tax credit who do not file FORM GST TRAN-1 by the specified date must compute and deposit tax in cash on or before 20 August 2017, file TRAN-1 before GSTR-3B, and pay any excess tax in cash by 28 August 2017 with interest from 21 August; other registered persons must file by 20 August 2017. Payments must be made by debiting the electronic cash or electronic credit ledgers.

Tripura GST rules amended: extended timelines, ITC declaration deadlines, gold import credit reversal, UIN and form updates.
The amendment extends certain time limits (sixty to ninety days), allows UIN grant after Ministry of External Affairs recommendation, mandates electronic declaration in FORM GST ITC-01 within thirty days to avail input tax credit, prescribes reversal of credit for additional customs duty on imported gold dore bars (one-sixth retained, five-sixths debited at supply), validates FORM GST PMT-06 challans for fifteen days, permits alternative payment routes for specified non-resident suppliers, requires Joint Commissioner-rank members for the Authority for Advance Ruling, and updates registration and TRAN-1 form particulars.

Tax rate reduction on tractor parts results in their inclusion in the specified GST schedule, effective upon official publication.
The Government of Tripura amends Notification No. 01/2017-State Tax (Rate) to insert new serial entries into Schedule III at the 9% rate, adding specified HSN-coded tractor components (including tyres, tubes, agricultural diesel engines exceeding 250 cc for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling assemblies, silencers, clutches, steering components, hydraulic parts, fenders, hoods, grills, side panels, extension plates and fuel tanks). The amendment takes effect from publication in the Official Gazette.

Deadline for filing FORM GSTR-3B established; returns for specified months must be filed electronically via the common portal.
The Commissioner specifies that details of inward supplies for July 2017 and August 2017 shall be furnished in FORM GSTR-3B electronically through the common portal by the dates specified in the Table. The notification is issued under sub rule (5) of rule 61 read with section 168 of the Telangana Goods and Services Act, 2017, and is effective from 8th August 2017.

Extension of GSTR-3 filing deadlines: deferred filing windows set for July and August returns under Telangana GST.
Extension of the time limit is granted for furnishing returns under Form GSTR-3 pursuant to the Commissioner's exercise of powers under sub section (6) of section 39 read with section 168 of the Telangana Goods and Services Act, 2017. The notification prescribes deferred, time bound filing windows for submission of details of inward supplies and returns for the months specified in the Table, shifting statutory filing dates to the alternative periods listed. The notification takes effect from the eighth day of August, 2017.

Time extension for filing Form GSTR-2 details preserves statutory compliance window under Telangana GST rules.
Extension of time granted for furnishing details of inward supplies in FORM GSTR-2 under the Telangana Goods and Services Act, 2017, invoking the first proviso to section 38(2) read with section 168; the Commissioner specified revised filing windows for July 2017 and August 2017, and the notification is effective from 8th August 2017.

Time extension for GSTR-1 filing: specified monthly outward-supply returns may be filed in the designated September windows.
The Commissioner of State Tax, under the second proviso to subsection (1) of Section 37 of the Telangana Goods and Services Act, 2017, extends the time for furnishing details of outward supplies in FORM GSTR-1 by specifying alternative filing windows for the listed months; the notification takes effect from the 8th day of August, 2017.

Extension of return filing deadline for monthly GST returns permitting later submission under state notification altering compliance timelines.
Extension of the statutory timeline for furnishing monthly returns in Form GSTR-3: the Commissioner, on Council recommendations and under the Act, prescribes alternate mid- and late-September filing windows for the two specified months and declares the notification effective from the stated August effective date, thereby altering the compliance timeline for those months.

Extension of GSTR-2 filing deadline: state notifies postponed windows for July and August inward-supply returns.
Extension of the time limit for furnishing details of inward supplies in FORM GSTR-2 under sub-section (2) of section 38 read with section 168 of the Jharkhand Goods and Services Act, 2017, by prescribed postponed filing windows for the months specified; the notification is effective from an earlier stated date and is issued by the Commercial Taxes Department.

Extension of time for filing GSTR-1: alternative filing windows prescribed for specified months under GST notification.
The Commissioner, invoking the proviso to sub section (1) of section 37 read with enabling provisions, extends the statutory time limit for furnishing details of outward supplies in FORM GSTR-1, prescribing alternative filing windows for specified months and making the extension effective from the stated operative date.

Tax Schedule Amendment: Addition of specified tractor parts to state GST rate schedule, effective on Gazette publication.
The notification inserts serial numbers 452A-452O into Schedule III of the State Tax (Rate) notification, specifying tariff headings and descriptions for multiple tractor parts including tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, assemblies (brakes, clutch, steering, radiator, silencer), gearboxes, transaxles, road wheels and body parts. The amendment is made under sub-section (1) of section 9 of the Jharkhand GST Act, 2017 on the Council's recommendation and takes effect from its publication in the Official Gazette.

Amendment to GST rules expands input tax credit declaration timelines and prescribes a staged reversal for customs-related credit.
The amendment revises Jharkhand GST Rules to extend specified time-limits, require electronic declaration in FORM GST ITC-01 within thirty days (subject to Commissioner extensions) for claiming input tax credit, and permit issuance of a form upon recommendation of the Ministry of External Affairs. It prescribes a one-sixth immediate credit retention and five-sixths reversal mechanism for additional customs duty on imported gold dore bar, adjusts payment challan validity and international payment routes for certain non-resident suppliers, appoints senior officers to the Authority for Advance Ruling, and updates multiple forms including REG-13 and TRAN-1.

GSTR-3B filing deadline: staggered dates and TRAN-1 conditions require cash deposit, TRAN-1 filing, and payment of any shortfall with interest.
Notification prescribes staggered FORM GSTR-3B filing dates for July 2017 with conditions for those claiming transitional input tax credit: non-TRAN-1 filers follow an earlier deadline; TRAN-1 filers must first deposit tax payable in cash by the initial deadline, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later deadline. All GSTR-3B filers must discharge liabilities via electronic cash or credit ledgers. Definitions for "registered person" and "tax payable under the Act" are provided and the notification is effective from the stated August date.

GSTR-3B filing deadline specified: monthly returns must be filed electronically by the notified due dates on the common portal.
The Commissioner prescribes that FORM GSTR-3B returns for the months specified in the Table must be furnished electronically through the common portal by the dates shown in the corresponding column; the specification is issued under sub-rule (5) of rule 61 of the Jharkhand GST Rules, 2017 read with section 168 of the Jharkhand GST Act, 2017 and is deemed effective from 8 August 2017.

GSTR-3B filing deadline set for different taxpayer classes; TRAN form filers must pre-deposit tax and may pay shortfall with interest.
Staggers deadlines for furnishing FORM GSTR-3B for July, 2017 by class: those entitled to input tax credit but not filing FORM GST TRAN-1 by the TRAN cut-off must file by the earlier date; those opting to file FORM GST TRAN-1 by the TRAN cut-off may file later provided they compute and deposit the tax payable for July in cash by the earlier date, file FORM GST TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash by the later date with interest from the day after the earlier deposit deadline. Payment must be made by debiting the electronic cash or credit ledger.

GST classification updated to include a broad list of tractor components, changing their applicable tax treatment under the schedule.
The Government amends Schedule III - 9% of the Jammu and Kashmir GST notification to add specific tariff entries for a range of tractor components-including tyres and tubes; agricultural diesel engines above the stated cylinder capacity; hydraulic pumps; engines and transmission parts such as gear boxes, transaxles, brakes, clutches, steering assemblies; radiators, cooling systems, silencers; road wheels and various body panels and accessories-bringing these items within the schedule's rate and classification under the Jammu and Kashmir GST Act, 2017.