GST rate amendment adds specified tractor parts to the concessional schedule, altering taxable classification under state law.
An amendment inserts specified tractor components into Schedule III of the Uttar Pradesh GST notification, classifying tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels and related parts, radiator and cooling systems, silencer and clutch assemblies, steering components, hydraulic parts, and body components into the designated concessional schedule entry effective from publication.

Input tax credit rules revised: declaration timing extended and customs-duty credit reversal for imported gold clarified.
Rules amend procedural timelines and form obligations: a specified sixty-day period is extended to ninety days; rule 17(2) allows action after Ministry of External Affairs recommendation; registered persons must file FORM GST ITC-01 within thirty days of eligibility to claim input tax credit under Section 18(1), subject to Commissioner extensions; new rule 44A limits credit from additional customs duty on imported gold dore bar to one-sixth with five-sixths debited on supply; challans in FORM GST PMT-06 are valid fifteen days and certain non-resident online suppliers may use designated electronic or international payment channels.

Input tax credit and customs duty credit rules revised to restrict carried forward credit and mandate electronic declarations for eligibility.
Amendments to the Assam GST Rules revise procedural timeframes and require electronic declaration in FORM GST ITC-01 for input tax credit eligibility; add rule 44A limiting Central tax credit carried forward from additional customs duty on imported gold dore bar to one-sixth and prescribing debit of the remaining five-sixth at the time of supply or within the transition period; modify forms and payment procedures including TRAN-1, REG-01 and payment challan validity; and require appointment of officers of Joint Commissioner rank to the Authority for Advance Ruling.

Refund ineligibility for provisional zero-rated supply claims where registration is recent or returns for prior periods are not filed.
The notification disqualifies certain registered persons from obtaining provisional refunds for zero-rated supplies: those granted registration within a short period before the refund application, and those who have not furnished returns for three consecutive tax periods immediately preceding the application date; the restriction is effected from the notification's commencement date.

Input tax credit procedures updated: electronic ITC declaration, time extensions, challan validity and gold import credit reversal rules clarified.
Amendments extend specified time limits, require electronic declaration in FORM GST ITC-01 within thirty days for claiming input tax credit (with Commissionerally notified extensions), validate FORM GST PMT-06 challans for fifteen days, permit specified cross-border payment mechanisms for non-resident online suppliers, restrict additional customs duty credit on imported gold dore bar to one-sixth with five-sixth debited on supply, require appointment of officers not below Joint Commissioner to the Authority for Advance Ruling, and substitute FORM GST REG-13 for UIN applications with expanded data and verification fields.

GSTR-3B filing deadline clarified: staggered timelines and TRAN-1 conditions with prescribed cash deposit and ledger payments.
Staggered deadlines require different classes of registered persons to furnish FORM GSTR-3B for July 2017 based on entitlement to input tax credit and election to file FORM GST TRAN-1. Electing persons must compute tax payable for July, deposit that tax in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest from the prescribed date. All GSTR-3B filers must discharge liabilities by debiting the electronic cash or electronic credit ledger.

Input tax credit declaration extension and procedural revisions alter eligibility, credit reversal for imported gold and registration forms.
The Rules amend MP GST Rules, 2017 to extend specified time limits to ninety days, allow MEA recommendations in UIN processing, require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit (subject to Commissioner extensions), prescribe reversal of customs-duty-derived credit on imported gold dore bars (restricting carryforward credit to one-sixth and debiting five-sixths on supply), permit specified payment routes for non-resident online suppliers pending notification, substitute appointment criteria for Authority for Advance Ruling members, and revise registration and TRAN-1 form particulars.

GSTR-3B filing deadlines clarified with staggered dates and deposit-and-TRAN-1 conditions for July returns for registered persons
GSTR-3B filing deadlines for July 2017 are set with an earlier date for most registered persons and a later date for those entitled to input tax credit who opt to file FORM GST TRAN-1 by the cut-off, subject to: (i) computing and depositing in cash the tax payable for July by the earlier deposit date; (ii) filing FORM GST TRAN-1 before GSTR-3B; and (iii) paying any excess tax in cash with interest by the later date. Payments must be discharged via electronic cash or credit ledgers and the notification takes immediate effect.

GST rule amendments extend claim timelines and revise UIN application and payment processes for cross border suppliers.
Amendments revise timelines and procedural mechanics under the Rajasthan GST Rules, 2017: extending a rule 3 period to ninety days; allowing Ministry of External Affairs recommendations in rule 17 for UIN processing and substituting Form GST REG-13; requiring electronic declaration in Form GST ITC-01 for input tax credit with Commissioner extended time limits; prescribing Joint Commissioner rank for Authority for Advance Ruling membership; and expanding permitted electronic and international payment routes for certain cross border online suppliers.

GSTR-3B filing deadline set with conditional later date for TRAN-1 filers requiring initial cash deposit and interest on shortfall.
The notification prescribes staggered last dates for filing FORM GSTR-3B for July 2017 by classes of registered persons and sets conditions for those opting to file FORM GST TRAN-1: compute and deposit tax payable in cash by the earlier deadline, file FORM GST TRAN-1 before GSTR-3B, and if GSTR-3B shows higher tax, pay the excess in cash by the later deadline with interest. It mandates discharge of liabilities via the electronic cash or electronic credit ledger and defines key terms for the notification.

GSTR-3B filing deadlines impose staged obligations for input tax credit claimants, including TRAN-1 filing and cash deposit requirements.
Notification sets staggered GSTR-3B filing deadlines for July 2017 based on input tax credit entitlement and TRAN-1 filing choice: those not filing TRAN-1 must file by the earlier date; those filing TRAN-1 must compute tax payable, deposit the cash component by the earlier date, file TRAN-1 before GSTR-3B, and remit any shortfall with interest by a later date. All taxpayers must discharge liabilities through the electronic cash or credit ledger; definitions clarify "registered person" and the computation of "tax payable".

Exchange Rate Determination sets statutory foreign currency conversion rates for import and export valuations, effective immediately for customs purposes.
The Central Board of Excise and Customs determines statutory rates of exchange for specified foreign currencies into Indian rupees and vice versa for import and export valuation, prescribing distinct "for Imported Goods" and "for Export Goods" rates in Schedule I and Schedule II, effective from 18th August, 2017, and superseding the immediately preceding exchange-rate notification.

Electronic payment of customs duty required for AEO registrants and importers where duty per bill meets threshold.
Electronic payment of customs duty is mandated for importers registered under the Authorised Economic Operator Programme and for importers who pay customs duty at or above the prescribed threshold per bill of entry. The notification, issued under the first proviso to sub-section (2) of section 47 of the Customs Act, 1962, supersedes an earlier notification and takes effect from the stated commencement date, with exceptions for prior actions or omissions.

Drawback rate revision reduces notified duty-drawback figures for specified gold and silver jewellery tariff items effective on publication.
Amendment revises notified duty-drawback rates in the Schedule to Notification No. 131/2016-Customs (N.T.) for specified Chapter 71 tariff items relating to gold jewellery, silver jewellery and silver articles by substituting lower numeric figures in columns (4) and (6) for tariff items 711301, 711302 and 711401; the amendment takes effect from date of publication.

GSTR-3B filing deadlines: conditional requirements for transitional input tax credit claimants and electronic ledger payment obligations.
The Commissioner prescribes conditional deadlines for filing FORM GSTR-3B for July 2017 based on whether registered persons will claim transitional input tax credit and file FORM GST TRAN-1. Those opting to file TRAN-1 must compute and deposit tax in cash by the initial deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash by the later deadline with interest. All liabilities must be discharged through the electronic cash ledger or electronic credit ledger. Definitions of "registered person" and "tax payable under the Act" are provided.

Input tax credit conditions: deadlines and cash payment requirements for GSTR-3B and TRAN-1 filing specified.
Registered persons electing to file FORM TRAN-1 within the extended window must: compute and deposit the tax payable for July in cash by the initial cutoff; file FORM TRAN-1 before filing GSTR-3B; and if GSTR-3B shows tax payable exceeding the initial deposit, pay the shortfall in cash by the final cutoff with interest from the day after the initial cutoff until payment. All GSTR-3B filers must discharge liabilities by debiting the electronic cash or credit ledger.

GSTR-3B filing deadline clarifies class-based submission dates and cash deposit and TRAN-1 filing conditions for July.
Specifies class-based deadlines and conditions for furnishing FORM GSTR-3B for July 2017. Persons opting to file FORM GST TRAN-1 must compute July tax payable, deposit tax in cash by the earlier prescribed date, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest from the prescribed date. All registrants filing GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash or credit ledger by the prescribed due date.

Input tax credit adjustment for imported gold dore bar restricts credit and mandates staged reversal and debit upon supply.
The amendment revises GST Rules to extend a prescribed period, allow Ministry of External Affairs recommendations as a trigger for a specified form, require electronic declaration of input tax credit eligibility within a prescribed period or extended time notified by the Commissioner, and introduce a new rule prescribing staged retention and reversal of central tax credit arising from additional customs duty on imported gold dore bar, with the balance debited on supply or within a short period where supply already occurred. It also updates payment mechanisms for certain foreign online suppliers and amends registration and FORM TRAN-1 particulars.

Input tax credit rules updated, extending filing periods and altering declaration and payment mechanisms for eligible taxpayers.
The amendment modifies GST procedural rules: extending a sixty-day timeline to ninety days; allowing MEA recommendations in UIN grant; requiring electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit or any Commissioner-notified extension; specifying that notifications will set manner and conditions for certain provisions; validating FORM GST PMT-06 challans for a limited period; permitting specific international payment routes for certain non-resident online suppliers; mandating Joint Commissioner rank membership for the Authority for Advance Ruling; and revising REG-01, REG-13 and TRAN-1 form fields and headings.

GST rule amendments change timelines, ITC declaration timing, gold import credit reversal, payment routes, and registration forms.
The amendments extend a sixty-day period to ninety days; allow Ministry of External Affairs recommendations in processing the specified form; require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit; restrict carried-forward credit for additional customs duty on imported gold dore bar to one-sixth with five-sixth debited on supply; prescribe fifteen-day validity for FORM GST PMT-06 challans and alternative payment routes for certain non-resident online suppliers; require Joint Commissioner-level membership on the Authority for Advance Ruling; and revise registration and TRAN-1 form provisions.