Raw cotton classification added, authorising supply by agriculturists to registered persons under the amended notification.
The notification inserts a new serial 4A into the prior table, adding tariff heading 5201 for raw cotton and associating it with the supplying party described as agriculturist and the recipient described as any registered person, effective from 15 November 2017.

Taxation of restaurant and accommodation services revised, specifying composite supply treatment and input tax credit restrictions.
Amendment reclassifies certain services as composite supply of works contract, revises entries governing supply of food and drink by restaurants and similar establishments to distinguish those linked to accommodation premises, clarifies that "declared tariff" includes amenities and discounts, prescribes state tax treatment without input tax credit for specified supplies, omits and substitutes table entries for consistency, and adds manufacture of handicraft goods to the list of covered manufacturing activities; effective from the stated mid-November date.

Tax exemption for public funded research institutes limits state GST above a set rate when research supplies meet prescribed conditions.
The notification exempts state GST in excess of a capped rate on specified scientific and technical goods, computer media and software, live animals for experimental purposes, and low value prototypes when supplied to eligible research institutions, government departments and registered cancer centres, provided suppliers receive prescribed certificates from designated officers or heads of institutions, live animal supplies are accompanied by ethics committee no objection certificates, and conditions on use and restricted transfer or sale for a defined post installation period are observed.

GST exemption: admission to protected monuments declared under ancient monuments laws now nil-rated under Uttar Pradesh notification.
The Uttar Pradesh GST notification amends its table of services by substituting the service description for Fair Price Shops to cover sale of PDS items where consideration is commission or margin, omitting the prior serial entry 11B, and inserting a new entry classifying services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or State Acts under Heading 9996 as nil-rated.

GST notification amendment updates textile tariff headings and substitutes specific commodity entries, effective mid-November for compliance.
The notification amends a prior Uttar Pradesh GST notification by substituting table entries to classify specific textile products as: knotted netting of twine, cordage or rope and made-up nets of textile materials; corduroy fabrics; and narrow woven fabrics including bolducs. The amendment is issued under the proviso to subsection (3) of section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017 and is to be deemed effective from the fifteenth day of November, 2017.

Designation correction: 'Member of Parliament' changed to 'former Member of Parliament' in specified notification.
Corrigendum substitutes "Member of Parliament" with "former Member of Parliament" in line 3, paragraph 1 of the cited Gazette notification, effecting a textual correction only.

Companies XBRL rules amended to prescribe a detailed XBRL annexure for cost audit and compliance reporting in CRA forms.
Amendment substitutes Annexure III of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 with a detailed XBRL annexure prescribing the element set, labels, link roles, axes, domains, typed defaults and presentation schema for cost audit and compliance disclosures (CRA 2/CRA 3 forms), covering company identifiers, product/service schedules, cost components, related party transactions, reconciliation of indirect taxes, notes and compliance report items; the rules commence on publication in the Official Gazette.

GST exemption: PDS commission services reclassified and admission to protected monuments made exempt effective mid-November.
The notification substitutes the entry for serial number 11A to classify Fair Price Shop services supplying essential commodities under PDS for consideration by way of commission or margin, omits serial number 11B, and inserts serial number 79A under Heading 9996 to exempt admission services to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts, with effect from 15th November, 2017.

GST treatment of restaurant supplies updated under amended notification, with restricted input tax credit and reclassified accommodation services.
The notification amends the Punjab GST Table to (i) treat works contracts as composite supply of works contract, (ii) reclassify supplies of food and drink by restaurants, eating joints and canteens with explicit exclusions for establishments within accommodation premises having a specified declared tariff and restrict input tax credit for such supplies, (iii) omit a prior item and redraft a residual accommodation/food and beverage services entry, and (iv) add manufacture of handicraft goods as a covered activity.

Tax exemption for research institutions allows reduced state GST on specified scientific goods subject to certification and use restrictions.
State GST in excess of 2.5% is exempted on specified scientific and technical goods, accessories, consumables, software, recorded media, live animals for experimental purposes, and prototypes (aggregate prototype value capped at fifty thousand rupees per financial year) when supplied to eligible research bodies. Eligibility categories include public funded research institutions, institutions registered with the Department of Scientific and Research, government departments and laboratories, and Regional Cancer Centres, subject to production of prescribed certificates at the time of supply and additional conditions such as a five-year no-transfer restriction for certain institutions and a CPCSEA no-objection for live animals.

GST amendment substitutes tariff entries for nets, corduroy and narrow woven fabrics, creating retrospective classification effect.
Amendment substitutes Sl. No. 6A with three entries describing knotted netting and made up nets of textile materials; corduroy fabrics; and narrow woven fabrics (other than heading 5807) including narrow fabrics assembled by adhesive, and declares the substitution effective from a specified date in November 2017.

GST classification: Raw cotton supplied by agriculturists now specified for supply to registered persons under notification.
Amendment inserts entry 4A in the notification table classifying raw cotton (HSN 5201) with agriculturist as supplier and any registered person as recipient; issued under the powers of subsection (3) of section 9 of the Punjab Goods and Services Tax Act and effective from 15 November 2017.

Registered brand name definition expanded for GST exemption eligibility, targeting packaged branded goods under specified conditions and annexure.
The amendment modifies the Schedule to the Punjab GST notification to distinguish goods that are fresh or chilled from those other than fresh or chilled, and to limit special treatment for goods not put up in unit containers to items that (a) bear a registered brand name or (b) bear a brand name conferring an actionable or enforceable right, subject to Annexure conditions. It substitutes, omits and inserts multiple tariff entries and defines "registered brand name" to include brands registered under specified statutes or foreign law, with the changes effective from a stated date.

GST schedule amendments alter classification and rates, redefine registered brand name and effective date for goods and IP transfers
The Governor amends the Punjab GST notification to reclassify tariff items and adjust GST rate schedules by substituting, inserting and omitting numerous serial entries across Schedules I-V; introduces conditional treatment for goods "put up in unit container" that bear a registered brand name or a brand with an actionable/enforceable right subject to annexure conditions; defines "registered brand name" to include registrations on or after 15th May 2017 under specified laws; inserts permanent transfer of IP entries; and makes the amendments effective from 15th November 2017.

Extension of GSTR filing: export details to be submitted after GSTR-3B, transmitted to Customs and auto-drafted in GSTR-1.
The amendment postpones a specific deadline and empowers the Commissioner to extend compliance periods by notification, with central extensions deemed state extensions. Where FORM GSTR-1 filing deadlines are extended under section 37, suppliers must furnish export details in Table 6A after filing FORM GSTR-3B; those details must be transmitted electronically to Customs and will be auto-drafted into FORM GSTR-1 for the same tax period.

Late fee waiver for GSTR-3B returns grants relief to registered persons who missed filing deadlines for specified months.
Waiver of late fee is provided for registered persons who failed to furnish the return in FORM GSTR-3B for August and September 2017 by the due date; this waiver applies to the late fee otherwise payable under section 47 of the Assam Goods and Services Tax Act, 2017 and is declared by notification dated 1 December 2017 under the enabling power in section 128.

Export-linked tax exemption for intra State supplies limits state tax liability above a nominal rate, subject to documentary conditions.
Exempts intra State supplies of taxable goods by a registered supplier to a registered recipient for export from state tax to the extent the tax exceeds the amount calculated at the rate of 0.05 per cent, subject to conditions including issuance of a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice number in export documentation, recipient registration with a recognised export body, order and notification to the supplier's tax officer, prescribed goods movement or warehouse aggregation procedures with endorsed invoices and acknowledgements, and submission of shipping bill and proof of export to the supplier and its jurisdictional tax officer.

State tax on food preparations in unit containers applies where goods are distributed free to economically weaker sections with certificate.
A state tax rate of 2.5 per cent is notified on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a programme approved by Central or State Government, subject to the supplier producing within five months a certificate from a Deputy Secretary level officer certifying free distribution, with possible extension by the jurisdictional tax commissioner or officer; tariff classification follows the First Schedule rules.

Deemed exports designation covers supplies against Advance Authorisation and supplies to Export Oriented Units, impacting GST treatment.
Notification under section 147 of the Assam GST Act deems specified supplies as deemed exports: supply of goods against Advance Authorisation; supply of capital goods under Export Promotion Capital Goods Authorisation; supply to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. Definitions specify Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as per the Foreign Trade Policy 2015-20. The notification is effective from 18 October 2017.

Deemed exports: refund applications allowed by recipient or supplier; Commissioner may extend the statutory filing period.
Amendment to rule 89 allows refund applications for supplies regarded as deemed exports to be filed by the recipient or by the supplier where the recipient does not avail input tax credit and furnishes an undertaking that the supplier may claim the refund. Amendment to rule 96A permits the Commissioner to allow a further period beyond the initial three months. FORM RFD 01 is revised by substituting Statement 2 for exports of services with payment of tax and Statement 4 for supplies to SEZ units or SEZ developers on payment of tax, specifying invoice, tax, cess and supporting document fields.