State GST rate schedule amendments update tariff entries, insertions and corrections effective July 2017 across multiple schedules.
Corrigendum to the State GST rate schedule under Notification No. 1/2017 effects targeted textual and classification amendments across Schedules I-IV by substituting tariff codes, correcting commodity descriptions and spellings, omitting specified entries, and inserting new items (including photovoltaic cells), with certain headings broadened to include related products; these amendments operate from July 2017.

Rate of exchange for cross currency valuation set; export invoicing endorsements and GSTR 3B reconciliation procedures clarified.
The amendment prescribes exchange rate benchmarks for valuation: for goods, the Customs Board notified rate on the time of supply; for services, rates determined using generally accepted accounting principles on the time of supply. It mandates specific export invoice endorsements distinguishing taxed supplies from supplies under bond or letter of undertaking, requiring recipient and delivery addresses and country of destination. Where filing timelines are extended, the Commissioner may require FORM GSTR-3B; subsequent generation of FORM GSTR-3 Parts A and B and reconciliation rules apply, with excess input tax credit to be credited to the electronic credit ledger.

GSTR-3B filing requirement: specified monthly returns must be furnished electronically by the prescribed due dates.
The Commissioner prescribes that FORM GSTR-3B returns shall be furnished electronically through the common portal by the prescribed dates for each specified month, under sub rule (5) of Rule 61 of the Rajasthan GST Rules read with the Rajasthan GST Act; the notification listing the months and corresponding due dates comes into effect from 8 August 2017.

Proper officer appointments under GST allocate inspection, seizure, refund, assessment and recovery responsibilities to specified officer grades.
Commissioner of State Tax designates specified officers as proper officers for functions under the Puducherry GST Act other than registration and composition. Assignments allocate enforcement and administrative powers by rank: Joint Commissioners for high-level inspection, seizure custody and authorisations; Deputy Commissioners for refund processing and related undertakings; Assistant Commissioners for audits, determination of tax including fraud-related assessments, recovery, penalties, detention and confiscation; and Commercial Tax Officers for provisional assessment, scrutiny, assessment of non-filers, recovery and related procedural powers. The assignments are effective as specified.

GSTR-3B filing deadlines: returns for the stated months must be filed electronically by prescribed monthly due dates.
Under sub-rule (5) of rule 61 of the Tripura State Goods and Services Rules, 2017 read with section 168 of the Tripura State Goods and Services Act, 2017, the Chief Commissioner, on Council recommendation, specifies that FORM GSTR-3B shall be furnished electronically through the common portal by the due dates set out in the Table for the listed months; the notification is effective from the date of issuance.

Return filing deadline: Form GSTR-3B must be submitted electronically via common portal for the specified months.
The Commissioner, under sub-rule (5) of rule 61 of the Puducherry GST Rules, specifies that the return for July 2017 and the return for August 2017 shall be furnished electronically through the common portal in Form GSTR-3B by the respective dates specified in the Table; this specification is effective from 8 August 2017.

Extension of return filing period for Form GSTR-3 grants additional windows for submission for specified months.
The Chief Commissioner, invoking powers under the Andhra Pradesh GST Act, 2017, extends the time for furnishing the return in Form GSTR-3: July 2017 returns to be filed between 11th and 15th September 2017, and August 2017 returns between 26th and 30th September 2017. The notification takes effect from 8th August 2017.

Filing deadline for GSTR-3B: monthly returns must be filed electronically by the specified portal deadlines for the listed months.
The Chief Commissioner prescribes that the return for each month listed in the Table shall be furnished in FORM GSTR-3B electronically through the common portal by the corresponding dates specified in the Table. The notification covers the months of July 2017 and August 2017 and takes effect from the eighth day of August, 2017.

Extension of filing deadline for inward supplies in GSTR-2 grants taxpayers additional time to submit monthly return details.
Administrative notification extends the statutory time for furnishing details of inward supplies in Form GSTR-2 for specified months by prescribing revised discrete filing windows; the Chief Commissioner, acting under powers conferred by the Act and Council recommendations, makes the extension effective from the date of issuance and confines the change to the filing timeline without altering the underlying filing obligation.

Extension of filing deadline for outward supplies in FORM GSTR-1 granted, adjusting submission periods for specified months.
The Chief Commissioner, under the proviso to sub-section (1) of section 37 read with section 168 of the Andhra Pradesh GST Act, extends the time limit for furnishing details of outward supplies in FORM GSTR-1: July 2017 to 1st-5th September 2017 and August 2017 to 16th-20th September 2017, effective from 8th August 2017.

Extension of return filing deadline for FORM GSTR-3: new prescribed windows for July and August returns.
The Commissioner, on the Council's recommendation and exercising powers under the Goa GST Act, extends the time for furnishing FORM GSTR-3: July returns may be filed from 11th-15th September and August returns from 26th-30th September. The notification is effective from 8th August, 2017.

Extension of filing deadline for GSTR-2: inward-supplies filing windows extended for specified months by Goa GST notification.
The Commissioner, exercising powers under the Goa GST Act and on Council recommendation, extends the time limit for furnishing details of inward supplies in Form GSTR-2 by prescribing specific filing windows for the months listed in the Table; the notification is effective from its stated date of issuance and temporarily modifies the filing timetable for submission of inward-supply details.

Extension of filing deadline for GSTR-1: specified monthly returns may be furnished in prescribed extended windows.
Extension of time limit for furnishing details of outward supplies in FORM GSTR-1: for July 2017 the return may be furnished during 1st to 5th September 2017; for August 2017 the return may be furnished during 16th to 20th September 2017. The notification is effective from 8th August 2017 and is issued under the second proviso to Section 37(1) read with Section 168 of the Goa GST Act, 2017.

GSTR-3B filing deadlines set; electronic returns required by specified monthly due dates under GST rules.
The Commissioner, under Rule 61(5) of the Goa GST Rules, 2017 read with Section 168 of the Goa GST Act, 2017, specifies that the return for the months set out in the Table shall be furnished in FORM GSTR-3B electronically through the common portal before the corresponding dates listed; the notification is effective from 8 August 2017.

Long-term specified asset designation expands tax-saving bond eligibility; IRFC bonds redeemable after three years qualify for reinvestment relief.
The Central Government notifies that bonds issued by the Indian Railway Finance Corporation Limited and redeemable after three years are to be treated as long-term specified asset for the purposes of the Explanation to section 54EC of the Income-tax Act, applying to bonds issued on or after the date of the notification and thereby enabling their use for capital gains reinvestment relief.

Extension of GSTR-3 filing deadline granted, providing specified September filing windows for returns originally due in July and August.
The Commissioner, exercising powers under the Act and on Council recommendations, extends the filing period for Form GSTR-3: returns for July are to be furnished in a mid-September window and returns for August in a late-September window; the notification takes effect from its stated commencement date.

Extension of GSTR-2 filing deadlines grants additional windows to furnish inward-supply details for the specified months.
The Commissioner extends the time for furnishing inward-supply details in Form GSTR-2: July 2017 may be filed from 6th to 10th September 2017; August 2017 may be filed from 21st to 25th September 2017. The notification is effective from 8 August 2017.

Extension of filing deadline for GSTR 1 under GST allows delayed submission of outward supply details for specified months.
The Commissioner, under powers granted by the Uttarakhand GST law and on Council recommendation, notifies an extension of the filing period for outward supply details in Form GSTR 1 for specified months, prescribing alternative windows for submission and declaring the notification effective from its date of issue.

Extension of GSTR-3B filing deadline: July and August returns moved to later dates for electronic submission.
The Commissioner, under the delegated rule-making and statutory authority, specifies revised due dates for furnishing FORM GSTR-3B electronically through the common portal for the months of July and August, authorising delayed submission for those months and directing taxpayers in the State to comply with the newly specified deadlines.

Time limit for filing GSTR-3B: returns for July and August 2017 must be filed by the prescribed monthly deadlines.
The Commissioner prescribes that FORM GSTR-3B must be furnished electronically through the common portal: the return for July, 2017 on or before 20th August, 2017 and the return for August, 2017 on or before 20th September, 2017, with the notification effective from 8th August, 2017.