Due dates for GSTR-3B filings set; monthly returns must be filed and liabilities discharged via electronic ledgers.
Specification of due dates for furnishing FORM GSTR-3B for specified months requires electronic filing by the stated deadlines; taxpayers must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger in accordance with section 49 of the Act no later than the last filing date for the relevant monthly return.

Tax rate on tractor parts amended to include specific tractor components under state GST schedule, expanding taxable entries.
Amendment adds specific tractor goods and parts to Schedule III - 9% of the Odisha GST notification, enumerating tyres, tubes, specified agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and accessories, radiator and cooling system assemblies, silencers, clutch assemblies, steering wheels, hydraulic components, and external body components to be covered under the stated rate schedule.

GST procedural timelines and forms updated; input tax credit declaration, payment methods, UIN application and AAR appointments revised.
The amendment extends certain procedural timelines, permits UIN grant after Ministry of External Affairs recommendation, requires eligible persons to declare input tax credit entitlement electronically in FORM GST ITC-01 within thirty days (subject to Commissioner extensions), validates FORM GST PMT-06 challans for fifteen days, authorises specified international payment routes for non-resident online suppliers, requires Authority for Advance Ruling members to be officers not below Joint Commissioner, and revises REG-01, REG-13 and TRAN-1 form fields and headings as specified.

GST rate amendment adds specified tractor parts and related engines to a reduced tax category, altering taxable classifications.
The Government of Gujarat amends Notification No.1/2017-State Tax (Rate) by inserting specified tractor-related goods into Schedule III at the 9% State GST rate, including tyres, tubes, agricultural diesel engines exceeding 250 cc for tractors, hydraulic pumps, braking and transmission components, radiator and cooling systems, silencer and clutch assemblies, steering components, hydraulic parts, and body components; the amendment is made under section 9(1) of the Gujarat GST Act and takes effect from publication in the Official Gazette.

GST schedule amendment adds specified tractor components to state tax roster, clarifying rate applicability for those parts.
Amendment to the state GST rate schedule inserts a series of tariff items relating to tractors and tractor components into Schedule III (9% rate) of Notification No. 1/2017 State Tax (Rate), adding specific HS codes and descriptive entries for tyres, tubes, certain agricultural diesel engines, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic parts, and various body components, with the amendment taking effect from the date of issuance.

Tax rate change for tractors adds specified tractor parts to the state GST rate schedule, effective by notification.
The State Government amends Schedule III - 9% by inserting listed tariff headings and descriptions for tractor and tractor parts (tyres, tubes, agricultural diesel engines for tractors over 250 cc, hydraulic pumps, bumpers, brakes, gear boxes, transaxles, road wheels, radiators and cooling systems, silencers, clutches, steering wheels, hydraulic components, and body components) to subject those goods to the state tax rate; the amendment is made under section 9(1) of the Chhattisgarh GST Act and takes effect from the notification date.

GST rate reduction for tractor parts: notification inserts specific tariff entries so those components attract the designated State GST rate.
The Government amends the State Tax (Rate) notification by inserting serial numbers 452A-452O into Schedule III to list specific HSN codes and descriptions for tractor parts (tyres, tubes, certain agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels and accessories, radiator and cooling systems, silencers, clutch assemblies, steering wheels, hydraulic parts, and body components), so these parts are charged under the State GST rate specified in Schedule III; the amendment takes effect on publication in the Official Gazette.

Reduction of tax rate on tractor parts: specified tractor components reclassified at lower SGST rate effective by notification.
Amendment inserts specified tractor components, identified by HS/tariff headings, into Schedule III (9%) of the Karnataka SGST notification, thereby classifying tyres, tubes, certain agricultural diesel engines for tractors, hydraulic pumps, driveline and body parts, cooling and exhaust assemblies, braking and steering assemblies and related parts under the prescribed SGST rate category; amendment effective from the date of notification and issued under Section 9(1) of the Karnataka GST Act on Council recommendation.

CGST rate reduction on tractor parts creates new Schedule III entries and reclassifies specified components under a lower tax rate.
Amends the CGST rate schedule by inserting new entries into Schedule III after serial number 452, categorising specified tractor components - including tyres, tubes, agricultural diesel engines above a stated cylinder capacity, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling assemblies, silencers, clutch assemblies, steering components, hydraulic parts, and various body panels and fittings - and subjecting them to the 9% CGST rate under the amended Notification No.1/2017-Central Tax (Rate).

IGST rate reduction for specified tractor parts: notification lowers integrated tax rate for listed tractor components under Schedule III.
Amends the principal IGST rate notification by inserting serial numbers 452A-452O into Schedule III, listing specific HSN codes and descriptions for tyres, tubes, agricultural diesel engines (exceeding 250 cc), hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system assemblies, silencers, clutch assemblies, steering wheels, hydraulic components, and body components for tractors so that these parts receive the revised IGST treatment provided in Schedule III.

UTGST rate change: specified tractor components moved into a reduced-rate schedule, altering tax treatment for listed parts.
The Central Government amends the UTGST rate notification to insert specified tractor components into Schedule III taxed at nine percent, listing tariff headings and descriptions-including tyres, tubes, agricultural diesel engines for tractors exceeding 250 cc, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components and fuel tanks for tractors-thereby subjecting these items to the reduced UTGST rate.

GST rate amendment adds tractor parts to the state tax schedule, effective upon official publication.
The State tax rate schedule is amended under section 9 to insert specific tractor parts and assemblies into Schedule III attracting the prescribed state GST rate; the list includes tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic components, and body parts, and the amendment takes effect from publication in the Official Gazette.

GST rate amendment adds specified tractor parts to the taxable schedule, effective upon official publication.
The State amends the SGST rate schedule by inserting specified tractor goods and components into Schedule III - 9% with corresponding tariff headings (tyres, tubes, agricultural diesel engines above specified capacity for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system parts, silencers, clutches, steering wheels, hydraulic parts, fenders, hoods, grills, side panels, extension plates, fuel tanks and related parts). The amendment takes effect from publication in the Official Gazette under section 9(1).

GST rate amendment for tractor parts adds specified tariff entries to the State schedule, effective immediately.
The Government amends Notification No. 1125 F.T. by inserting serials 452A-452O into Schedule III under the 9% rate, adding specific Harmonized System commodity codes and descriptions for a range of tractor parts (tyres, tubes, agricultural diesel engines over 250 cc for tractors, hydraulic pumps, bumpers, brake and clutch assemblies, gearboxes, transaxles, road wheels, radiators, cooling systems, silencers, steering parts, hydraulic parts, and body components). The amendment is made under section 9(1) of the West Bengal GST Act and takes effect immediately.

Extension of time limit for Form GST TRAN-1: filing deadline extended under rule 120A to 31 October 2017.
The Commissioner of State Tax, exercising powers under rule 120A of the Goods and Services Tax Rules and the corresponding State GST Act, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st October, 2017, on the recommendations of the Council.

GSTR-3B filing deadlines set with conditional TRAN-1 obligations, cash deposit requirement and interest for shortfalls.
GSTR-3B filing deadlines for July 2017 distinguish registered persons by their TRAN-1 filing choice: those not filing TRAN-1 by the TRAN-1 cutoff must file GSTR-3B by the earlier deadline; those filing TRAN-1 by the cutoff may file by a later deadline provided they deposit computed tax in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax with interest by the later deadline. Payments under GSTR-3B must be made by debiting the electronic cash or credit ledger.

Extension of filing period for Form GST TRAN-1 provides additional time to submit transitional GST declarations.
The Commissioner of State Tax, Maharashtra, on the Council's recommendation and exercising powers under the State GST rules and enabling statute, extends the period for submitting the transitional declaration in FORM GST TRAN-1, thereby altering the administrative filing deadline and providing additional time for eligible taxpayers to furnish prescribed transitional information required under the goods and services tax framework.

GST Rule amendments expand procedural timeframes and change registration, UIN and input tax credit declaration requirements.
Amendments to the Jammu and Kashmir GST Rules modify procedural timeframes, registration requirements, and form content. Time limits in rule 3 are extended to ninety days; rule 17 allows processing on receipt of a Ministry of External Affairs recommendation; rule 40 mandates electronic declaration in FORM GST ITC-01 within thirty days of becoming eligible for input tax credit or within extensions notified by the Commissioner. Operational provisions include validating FORM GST PMT-06 challans for fifteen days, appointing deputy-commissioner-level officers to the Authority for Advance Ruling, and revised registration forms for UIN applications and supplier registration.

Input tax credit procedure tightened with mandatory electronic declaration and restricted carry forward for customs duty credit.
Amendments extend certain procedural timelines and require electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit, allow Commissioner to extend time limits, and deem extensions by State or UT Commissioners as notified. They restrict carry-forward credit for additional duty of customs on imported gold dore bar to one-sixth with the balance debited on supply or within one week if supply already occurred. Payment mechanisms for specified non-resident online suppliers are expanded to include Board systems and international transfer via SWIFT when notified. FORM GST REG-13 and REG-01 instructions are revised for UIN applications and government departments.

Refund eligibility restrictions exclude recently registered taxpayers and non-filers from provisional refund claims on zero-rated supplies.
The notification prescribes procedural exclusions from entitlement to ninety per cent provisional refund on zero-rated supplies: persons granted registration within six months of the refund application, and persons who have not furnished returns for three consecutive tax periods immediately preceding the application, are ineligible for the provisional refund, under sub-section (6) of Section 54 of the Odisha GST Act.