CGST procedural amendments revise input tax credit filing, gold dore bar credit reversal, advance ruling appointments, and registration forms.
The amendment rules extend the time limit under rule 3(4), revise registration and input tax credit filing requirements, and introduce a special reversal mechanism for credit relating to additional customs duty on imported gold dore bar. They also update payment procedures for certain overseas digital service suppliers, prescribe the rank of officers for the Authority for Advance Ruling, and modify FORM GST REG-01, FORM GST REG-13 and FORM GST TRAN-1 to reflect revised registration and transitional compliance requirements.

GST rules amendment extends timelines and revises registration, UIN, input tax credit declarations and payment mechanisms.
Amendments modify procedural timelines, registration requirements, electronic declarations for availing input tax credit, payment channels and form content. Rule 3 extends a statutory period; rule 17 expands UIN application bases to include Ministry of External Affairs recommendations; rule 40 requires electronic declaration in FORM GST ITC-01 and allows Commissioner extensions; rule 87 prescribes challan validity and permits specific electronic and international payment routes; FORM GST REG-13 and TRAN-1 are revised for UIN applications and transactional disclosures.

GSTR-3B return filing: conditional TRAN-1 submission and staged cash payment requirements before final GSTR-3B settlement.
Notification prescribes distinct deadlines and conditions for furnishing FORM GSTR-3B for July 2017: persons opting to file FORM GST TRAN-1 must compute and deposit the tax payable under the said Act for July in cash by the earlier date, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest by the later date; other classes have the earlier filing deadline. It also requires discharge of liabilities via the electronic cash or credit ledger and defines key terms.

GST return filing conditions: staged deadlines, mandatory TRAN 1 filing where applicable, cash deposit requirement and interest on shortfalls.
Notification prescribes conditions for furnishing returns in GSTR-3B for July 2017: registered persons entitled to input tax credit who do not file FORM GST TRAN-1 must compute and deposit the tax payable under the said Act in cash by the earlier deadline; those filing TRAN-1 must do so before GSTR-3B. Any shortfall between tax declared and cash deposited must be paid by the later deadline with interest. Payments must be made by debiting the electronic cash or electronic credit ledger.

GSTR-3B filing deadline adjusted for July returns, with conditions for TRAN-1 filing and interim cash deposit requirements.
Specification of staggered filing dates for FORM GSTR-3B for July 2017 distinguishing registered persons by entitlement to transitional input tax credit and their election on filing FORM GST TRAN-1; those electing to file TRAN-1 must deposit interim cash for tax payable, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later due date. All GSTR-3B filers must discharge liabilities by debiting electronic cash or credit ledgers; "tax payable under the said Act" is defined as the difference between tax in GSTR-3B and entitled input tax credit.

Filing of GSTR-3B: conditional deadlines tied to TRAN-1 choice and cash payment compliance before final return.
Furnishing of FORM GSTR-3B for July 2017 carries staggered deadlines tied to TRAN-1 filing choices: non-TRAN-1 filers must file by the earlier date; TRAN-1 filers may file later after depositing in cash the tax payable for July, filing TRAN-1 prior to GSTR-3B, and paying any shortfall with interest by the later date. All liabilities must be discharged by debiting the electronic cash or electronic credit ledger as required by the Act.

Enrollment as GST Practitioner: Additional Commissioner authorised to verify applications and grant or refuse certificates.
The Additional Commissioner of Commercial Taxes (Revision & Recovery) is authorised to make enquiries under sub rule (2) of rule 83 regarding electronic applications for enrolment as Goods and Services Tax Practitioners in Form GST PCT-01, and thereafter to issue certificates in Form GST PCT-02 or reject applications found not to meet qualification requirements.

Extension of time for filing FORM GSTR-3B requires pre-deposit, TRAN-1 filing before GSTR-3B, and payment of any shortfall with interest.
The notification prescribes conditional extensions for filing FORM GSTR-3B for July 2017: registrants who will file FORM GST TRAN-1 must first compute and deposit tax payable for July in cash by an earlier deadline, file TRAN-1 before GSTR-3B, and remit any shortfall shown in GSTR-3B by the later deadline with interest; all return filers must discharge liabilities by debiting the electronic cash or credit ledger.

Jurisdictional allocation of GST officer powers establishes territorial authority for local GST administration and enforcement.
Notification under the Manipur Goods and Services Tax Act, 2017 designates Deputies, Assistant Commissioners, Superintendents and Inspectors to exercise GST powers within specified headquarters and territorial areas, using detailed zone boundaries and district assignments to define each officer's jurisdiction for administration and enforcement.

Special Economic Zone notification designates area, constitutes Approval Committee and deems it an Inland Container Depot.
Notification designates a 2.39 hectare site at Gachibowli as a Special Economic Zone for IT/ITES under the SEZ Act, 2005, following grant of a letter of approval, and identifies survey parcels. It constitutes an Approval Committee with specified ex officio members and a developer representative as special invitee for purposes of section 14, and deems the SEZ to be an Inland Container Depot under the Customs Act, 1962, effective from the appointed date.

Claims by other creditors: standardised Form F and evidence rules require documentary proof and sworn affidavit for claim submission.
A new regulation requires creditors not covered by the financial or operational creditor rules to submit proof of claim to the interim resolution professional in person, by post or electronically, supported by records from an information utility or other documentary evidence (including demand documents, bank statements or judicial orders). The Schedule now mandates electronic submission only for financial creditors while permitting other creditors multiple submission modes. A new Form F standardises proof of claim content, documentary annexures, an affidavit affirming indebtedness at the insolvency commencement date, and verification before a notary or oath commissioner.

Proof of claim procedures require standardized submission and evidentiary proof for non financial creditors in corporate insolvency.
A new Regulation 9A requires creditors other than those covered as financial or operational creditors to submit proof of claim to the interim resolution professional or resolution professional in person, by post or electronically in Form F. Claims may be evidenced by information utility records or other documents, including demand notices, bank statements, or adjudicative orders. The Schedule is amended to mandate electronic submission by financial creditors, and Form F standardises particulars, supporting documents, set off disclosures, security details, bank account information, and an affidavit and verification to affirm the existence and non satisfaction of the claim.

Designation of proper officers under the TSGST Act assigns specific tax ranks to exercise section-wise functions within territorial limits.
The order assigns specified categories of tax officials (Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent, Inspector) as the proper officers to exercise functions under enumerated sections of the Tripura State Goods and Services Tax Act, 2017, subject to the territorial limitation that they act only within their respective jurisdiction; it takes effect from the first day of July, 2017.

Assignment of Proper Officers: Superintendent of State Tax designated to specified Tripura SGST Act sections, functions limited to respective jurisdiction.
The Chief Commissioner of State Tax, under section 5(1) read with section 2(91) of the Tripura State Goods and Services Tax Act, 2017 and rules, designates the Superintendent of State Tax as the proper officer for sections 10(5), 25, 27(1), 28(1), 28(2), 29(1), 29(2), 30(1) and 30(2); functions assigned are to be exercised only within respective jurisdiction, with effect from 22 June 2017.

Tripura SGST designates officer classes with specified territorial jurisdictions under the State GST Act, effective 22 June 2017.
The Chief Commissioner, under the powers conferred by sub-section (2) of section 4 of the Tripura State GST Act, designates classes of officers (Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendents and Inspectors of State Tax) to exercise specified powers within defined territorial jurisdiction as set out in the Table; the order maps charges to precise area descriptions for Agartala and full-district assignments elsewhere and takes effect from 22 June 2017.

Temporary import exemption for leased machinery: conditional duty relief subject to re-export, bond, and tax liabilities.
Exemption covers leased machinery, equipment or tools temporarily imported for contract execution, subject to declaration at import, classification under specified service entries, re-export within prescribed periods or approved extensions, and execution of a bond with bank guarantee. The bond obliges the importer to pay integrated tax on related services, re-export the goods within the stipulated period, present goods for identification before re-export, and pay any balance customs duty with interest if re-export is not completed within the allowed timeframe. Goods under this concession are not eligible for drawback.

GST transition guidance clarifies tax treatment for goods, services and works contracts and invoicing requirements.
Guidelines set transitional tax rules for pre GST and post GST contracts by state entities covering goods-only, services-only and mixed works contract supplies. VAT or service tax continues to apply for supplies and invoices predating GST, subject to invoice timing rules (thirty day invoice window for services and works contracts), while GST applies where supply or invoice occur on or after GST commencement. Taxable value under GST must be computed so total billed amount inclusive of CGST and SGST does not exceed the pre GST contract price. TDS under GST is not to be deducted until the statutory provision is notified.

Payment in local currency for exports to Bhutan deemed freely convertible, amending procedural and explanatory provisions.
Amendment provides that payments received for exports to Bhutan in Indian currency shall be deemed to be in freely convertible currency, by inserting an "Explanation II" and re numbering the existing Explanation. It also amends the procedural requirement so that the bank certificate evidencing receipt of payment may state, in the case of Bhutan, that payment is in Indian currency.

GSTR-3B filing deadline: Delhi notification sets extended electronic submission dates for July and August returns.
Specifies deadlines for electronic submission of FORM GSTR-3B for July 2017 and August 2017 through the common portal, issued by the Commissioner of State Tax, Delhi, exercising delegated powers under the Delhi GST framework and pursuant to central notifications that extended return-filing dates; the notification takes immediate effect.

Preferential issue to lenders allowed under debt restructuring subject to independent valuation and Companies Act compliance.
Regulation 70 is amended to exempt preferential allotments linked to debt restructuring from Chapter restrictions where RBI specified guidelines govern conversion or issue price, pricing is certified by two independent qualified valuers (with transitional valuer definitions), allotted securities are subject to specified lock in periods (one year for lender conversions; at least three years for transfers/ownership changes), lock ins are reduced to the extent of prior locking of convertible securities, shareholder special resolution and Companies Act compliance are obtained, and specified disclosures about proposed allottees and turnaround plans are made.