Grievance and complaint procedure: Board-administered filing, prima facie assessment, and regulatory action against service provider misconduct.
These Regulations provide a procedure for filing and processing grievances and complaints against service providers under the Code: defining terms and stakeholder eligibility; requiring detailed grievance/complaint content and a prescribed filing form and fee; assigning registration numbers and refusing anonymous matters; permitting confidentiality requests; allowing the Board to seek records and require their prompt submission; directing redress or closure of grievances; conducting a prima facie assessment of complaints with review rights; and enabling inspection, investigation or show cause action and periodic disclosure of summary statistics.

Late fee cap for GSTR-3B reduced; nil returns receive a lower daily cap under the notification.
The Government caps the late fee for delayed FORM GSTR-3B filings from October 2017 onwards at a fixed daily maximum, and caps the late fee for returns showing nil state tax at a lower fixed daily maximum; amounts in excess of those daily caps are waived. The notification takes effect from 15 November 2017 and implements the Council's recommendation to reduce daily late fee exposures for delayed monthly GSTR-3B submissions.

Registration exemption for e commerce service suppliers where turnover is below the prescribed threshold; TCS liable suppliers relieved of mandatory registration.
Suppliers of services made through electronic commerce operators who are liable to have tax collected at source by the operator are exempted from compulsory GST registration if their aggregate all India turnover in a financial year does not exceed the prescribed twenty lakh rupee threshold, this specification having effect from 15th November, 2017 and limited to the identified category of service suppliers.

Exemption from tax on advances: non composition taxpayers relieved from advance tax liability; compliance obligations remain.
The notification exempts all taxpayers not opting for the composition levy from payment of tax on advances received for supply of goods, effective 15th November, 2017. It designates registered persons not under composition to pay central tax on outward supply at the time of supply as per clause (a) of sub section (2) of section 12, including cases under section 14, and to furnish returns and details under Chapter IX within the periods prescribed by the Act.

Corrigendum correcting notification number to Notification No.32/2017-STATE TAX, rectifying published reference in official record registry.
The corrigendum directs that the words, figures and signs "Notification No.34/2017-STATE TAX" in the departmental notification as published in the Rajpatra be read as "Notification No.32/2017-STATE TAX", constituting an administrative correction to the published citation without altering the substantive provisions of the referenced notification.

Minimum import price on pepper imposed; exemptions for oleoresin imports under AAS subject to testing and reporting conditions.
Imports of pepper under EXIM Codes 0904 11 and 0904 12 00 are subject to a Minimum Import Price (MIP) on a CIF basis per kilogram. Imports under the Advance Authorisation Scheme for oleoresin extraction by manufacturer exporters are exempt from the MIP only if light black pepper meets a minimum piperine content; Customs will sample and the Spices Board Quality Evaluation Labs will test piperine by ISO 5564 and assess oleoresin yield by ISO 1108; manufacturer exporters must provide monthly import, production, re export, stock and spent material usage details to the Spices Board.

Territorial jurisdiction clarified assigning statewide and divisional audit and enforcement powers under the Jharkhand GST framework.
The notification appoints specified tax authorities to exercise powers conferred by the State GST Act within the local units shown, establishing territorial jurisdiction and allocating statewide, divisional and district limits for audit and enforcement posts to organize delegation of powers under the Act.

Jurisdiction of GST Bureau of Investigation defined, allocating territorial authority and reporting roles across state and divisions.
The notification appoints specified State Tax officers in the Bureau of Investigation to exercise Jharkhand GST investigatory and administrative powers within defined territorial limits, designating the Commissioner as statewide authority and allocating divisional and circle officers to particular districts and divisions; the Headquarter Bureau will perform duties assigned by the Commissioner and Divisional Bureaux will perform duties assigned by the Joint Commissioner (Administration) under the Jharkhand GST legislative framework.

Deemed export refund evidence requirements: suppliers must produce recipient acknowledgments and undertakings to support refund claims.
Suppliers claiming refund for deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorisation holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Suppliers must also furnish an undertaking from the recipient that no input tax credit has been availed and that the recipient will not claim the refund, permitting the supplier to claim it. These evidentiary requirements are mandated by notification under rule 89(2)(g) of the Assam GST Rules.

Advance Ruling Authority established under the GST Act to provide binding tax determinations and administer rulings.
Constitution of the Authority for Advance Ruling under Section 96 of the Madhya Pradesh Goods and Services Tax Act, 2017 by notification dated 5 December 2017, establishing the Authority at the Office of the Commissioner, Commercial Tax, Moti Bunglow, Indore, issued by the Deputy Secretary in the name of the Governor to operationalise advance ruling functions under the GST framework.

Foreign Trade Policy update: revised FTP 2015-20 notified, aligning incentives with GST, expanding trade facilitation and export schemes.
The Central Government notifies the revised Foreign Trade Policy 2015-2020 effective 05.12.2017 under Section 5 of the FT(D&R) Act. It updates export incentive frameworks (MEIS/SEIS) granting transferable Duty Credit Scrips, revises duty-exemption/remission schemes (Advance Authorisation, DFIA, EPCG) including a Self Ratification route and sectoral rules for gems and jewellery, and prescribes actual user, value addition and SION-based input accounting. The Policy expands digital trade facilitation (e IEC, e BRC, single window, AEO), strengthens RMS/audit and enforcement mechanisms, and maintains prohibitions/restrictions and transitional arrangements.

Payment of State Tax at Time of Supply: non-composition registered persons must pay tax and file prescribed returns.
Registered persons not opting for the composition levy are notified as a class required to pay State tax on outward supply at the time of supply, including situations covered by the Act's special supply provisions, and must furnish details and returns as specified in Chapter IX and the applicable rules, with payment periods as provided in the Act.

Registration exemption for small suppliers through e commerce operators where operator collects tax at source and turnover below threshold.
Persons making supplies of services through an electronic commerce operator required to collect tax at source, and having an aggregate turnover computed on an all India basis not exceeding the small supplier threshold in a financial year, are specified as exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act; the exemption excludes certain specified supplies and is effective from 15 November 2017.

Late fee waiver for GSTR-3B returns limits payable late fees above prescribed daily thresholds for returns from October onwards.
Waiver of late fee for failure to furnish FORM GSTR-3B for returns from October 2017 onwards: amount of late fee in excess of twenty five rupees per day is waived; where the total State tax payable in the return is nil, the waiver applies to the amount in excess of ten rupees per day. The waiver takes effect from 15 November 2017 under the State GST enactment.

Extension of time to file GSTR-1: quarterly filers with limited turnover allowed special delayed filing schedule and procedural conditions
The notification grants a class of registered persons with aggregate turnover of upto 1.5 crore rupees in the preceding or current financial year permission to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1 on a quarterly basis. It prescribes extended deadlines for the quarters July-September 2017, October-December 2017 and January-March 2018, links the special procedure to the Act's return-filing provisions, and states that the detailed procedure or extension will be notified subsequently in the Official Gazette, with the notification effective from 15th November 2017.

Uttarakhand GST rules allow manual filing, revise invoice obligation, clarify exempt-supply valuation, and add appellate timelines.
Amendments effective 15 November 2017 clarify that the aggregate value of exempt supplies excludes certain services notified by the Government of India, convert a mandatory invoice issuance obligation into a permissive one, establish that electronic filing references include manual filing in specified Forms, and add an appellate structure with specified appellate fora and timelines. The rules also insert manual refund application and order Forms with required declarations and annexed calculation statements for different refund types.

Document requirements for movement of goods: conveyors must carry invoices and transport receipts during transit in Jharkhand under GST.
Mandates that the person in charge of a conveyance in Jharkhand must carry prescribed documents during movement or transit storage. For road: tax invoice or bill of supply or delivery challan plus lorry receipt or goods forwarding note. For rail: tax invoice or bill of supply or delivery challan plus railway receipt or parcel bills. For air: tax invoice or bill of supply or delivery challan plus air consignment note or equivalent.

Special Court designation for corporate offences ensures accelerated criminal trials for offences punishable by imprisonment of specified duration.
The Central Government, with concurrence of the High Court, designates the LIX Additional City Civil and Sessions Judge, Bengaluru City, as Special Court under Section 435(1) of the Companies Act to provide expedited trials for corporate offences carrying imprisonment of two years or more, thereby conferring jurisdiction to hear such matters in the State of Karnataka.

GST classification amendments impose branded unit-container condition and expand taxable item listings under state GST.
Amendment revises multiple tariff schedule entries and reclassifications, conditions concessional treatment for goods "put up in unit container" bearing a registered brand name or an enforceable brand right, inserts and omits numerous items (including fly ash products, e-waste, aircraft parts, leather, jute/coir goods and permanent IP transfers), and substitutes the explanatory definition of "registered brand name" to include registrations under trademark, copyright or foreign law; the notification sets an operative commencement date.

Registered brand name definition under GST updated, changing classification and conditioned tax treatment for specified goods.
Amendment revises the UP GST Schedule by substituting, omitting and inserting serial entries to separate goods described as "fresh or chilled" from "other than fresh or chilled" and subjects non fresh/non chilled, non unit container packaged goods to branded product conditions under ANNEXURE I. It adds and removes multiple tariff entries to capture frozen vegetables, roots and tubers, dried products, processed potato products, guar meal, hop cones, coconut shell, jaggery, salt, uranium ore concentrate and lac/shellac bangles. "Registered brand name" is defined to include registrations on or after 15 May 2017 under domestic or foreign laws, and the notification is deemed effective from 15 November 2017.