Rate of exchange clarified under GST amendment; export invoicing and GSTR-3B return process and credit adjustments prescribed.
The amendment prescribes staggered commencement dates, substitutes rule 34 to fix exchange rate determination-customs-notified rates for goods and GAAP-based rates for services at time of supply-and revises export invoice endorsements. It permits use of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended; FORM GSTR-3 will be auto-generated with PART A from returns and liabilities and PART B from GSTR-3B, allowing registrants to reconcile discrepancies and credit any excess input tax to the electronic credit ledger. Minor wording and form-heading changes are also made.

GST schedule amendments: tariff classifications and item descriptions updated under law, altering tax scope for specified goods.
Amendments revise tariff classifications and item descriptions across Odisha GST schedules, substituting tariff figures, expanding sugar and coconut product entries, clarifying date types, modifying ink and artificial fur descriptions, replacing optical fiber references with Optical Fibre Cable, inserting photovoltaic cells, and broadening video games and machine descriptions to refine taxable coverage under the earlier notification.

GST schedule amendment expands listed tariff classifications and adds an additional commodity code in the state notification.
The Finance Department amends the Schedule of a prior State GST notification by substituting specified figures: Serial No.59 replaces the single figure with an alternative set of figures and word; Serial No.102 substitutes the single code by adding an additional commodity code alongside the existing entry, thereby altering the listed classifications in the Schedule.

SEZ notification amendment: change of developer name to M/s. Kakinada SEZ Limited for the Multi Product SEZ.
The Central Government, under Section 4(1) of the Special Economic Zone Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, amends notification S.O. 2177(E) to substitute the developer name for the Multi Product SEZ at Ponnada, Mulapeta and Ramanakkapeta Villages in Kakinada: M/s. Kakinada SEZ Private Limited shall be read as M/s. Kakinada SEZ Limited.

Rate of exchange determination revised for taxable supplies, using Customs rates for goods and GAAP for services.
Amendments revise deadlines and procedures: Rule 24's deadline substituted to on or before 30th September 2017 (deemed from 22nd July 2017); Rule 34 prescribes exchange-rate methods-Customs-notified rate for goods and GAAP-determined rate for services at time of supply; absent input invoices, values are estimated at prevailing market price; export/SEZ invoice endorsements must state export/SEZ supply status and include recipient, delivery address and country; Rule 61 permits FORM GSTR-3B filing when GSTR-1/GSTR-2 are extended and prescribes electronic generation, reconciliation and credit ledger adjustments for FORM GSTR-3.

GST corrigendum updates commodity classifications and applicable state tax rates, correcting HS codes and product descriptions.
Corrigendum to the Maharashtra GST rate notification makes textual and coding corrections across Schedules I-IV: substituting HS codes, amending commodity descriptions (including sugar products, agarbatti, dates, desiccated coconuts), inserting photovoltaic cells, correcting cross-references and headings, and replacing terms to clarify optical fibre/cable and gaming machine entries to align rate classifications with intended tariff nomenclature.

GST schedule amendment updates exempted goods classifications, altering tariff lines and applicable rate entries through administrative corrigendum.
Corrigendum to the Maharashtra GST rate notification amends the Schedule to Notification No. 2/2017-State Tax (Rate): S.No.59, column (2) is revised to replace the prior single entry with an expanded set of applicable rate entries; and S.No.102, column (2) is revised to include an additional tariff heading alongside the existing heading. The corrections are textual amendments effected by the Finance Department under the Maharashtra Goods and Services Tax Act, 2017, by order dated 27 July 2017.

GST schedule amendments correct tariff codes and descriptions, adding photovoltaic cells and adjusting item classifications.
Corrigendum effects targeted amendments across State GST rate schedules by correcting tariff codes, commodity descriptions, spellings and classifications. It substitutes specific tariff codes, inserts omitted items such as photovoltaic cells, broadens or narrows headings (including alternative chapter references), removes or rephrases certain entries, and clarifies optical fibre/cable and gaming machine descriptions. Amendments are organized by rate (2.5%, 6%, 9%, 14%) and specified as line by line textual replacements and insertions to correct and clarify taxable classifications under the original notification.

Unique Identity Number designation for Space Applications Centre; issuance to follow rule 17 GST procedure.
Notification designates the Space Applications Centre to be granted a Unique Identity Number under the Gujarat GST framework and directs that the procedural requirements of rule 17 of the Gujarat Goods and Services Tax Rules shall be followed for its grant.

Erratum to GST notification updates schedule entries to add additional tariff codes and correct classifications.
Erratum to the GST notification amends Schedule entries by correcting tariff classifications: S.No.59, column (2) is revised to include alternate tariff numbers in place of the single figure previously listed, and S.No.102, column (2) is revised to add an additional tariff code alongside the originally recorded code, effectuating administrative corrections to the Schedule attached to the original notification.

GST schedule corrections clarify tariff codes and commodity descriptions to ensure accurate classification and compliance.
Erratum amends a prior Tamil Nadu GST notification by specifying substitutions, insertions and omissions to schedule entries: replacing tariff codes, correcting commodity names, inserting additional items (including photovoltaic cells), deleting certain entries, and refining descriptions for accurate classification and compliance across multiple schedules.

Lottery information return requirement mandates agents to file monthly returns and make tickets available for verification.
Agents and distributors of State authorised lotteries who are registered or liable to be registered must file a monthly information return in the prescribed Annexure listing draws and tickets intended for sale, and organizing States/distributors must present unsold tickets within forty eight hours after the draw. Designated Deputy Commissioners (Thiruvananthapuram, Ernakulam, Palakkad) will verify submitted Annexure details and physically inspect tickets, including during retail sale. Detected violations of the Lotteries (Regulation) Act, 1998 must be reported to police and the Government for statutory action.

GST schedule corrigendum updates tariff headings and commodity descriptions, inserting and correcting entries to align classifications.
Corrigendum amends Madhya Pradesh SGST notifications by correcting tariff descriptions, inserting new schedule entries and revising subheadings: Schedule I (2.5%) corrects S.No.35 text, inserts entry 103A for bran and residues with specified exclusions, corrects S.No.165 tariff heading and extends chapter references in S.No.234; Schedule II (6%) inserts dried citrus fruits entry 16A and replaces certain 2202 subheadings in S.Nos.47-50; Schedule IV (14%) corrects a 2202 subheading and inserts entry 163A for road tractors over 1800 cc; the second notification refines S.No.45's dried leguminous vegetables description and deletes a proposed nil-GST note in S.No.148.

CGST rate amendments correct tariff codes and descriptions, adjusting item classifications across specified tax schedules.
The corrigendum to the Central GST rate notification effects targeted textual corrections to tariff classifications and product descriptions across Schedules I-IV, substituting HS codes, inserting omitted goods, amending column entries, and clarifying composite headings (including addition of photovoltaic cells, expansion of Palmyra sugar entries, and reclassification to optical fibre cable terminology) to refine taxable classification under the central GST schedules.

UTGST rate amendment updates specified Schedule entries to broaden applicable tariff headings and rate columns.
Corrigendum corrects Notification No.2/2017-Union Territory Tax (Rate) by substituting entries in the Schedule: it expands S.No.59, column (2) from a single rate code to multiple rate codes to broaden rate classifications, and amends S.No.102, column (2) by adding an additional tariff heading alongside the existing heading, thereby bringing that heading within the same Schedule entry.

Corrigendum: Notification corrected to add tariff entries in specified columns, updating entries for the identified serial numbers.
Correction to the English version of the Rajasthan Finance Department notification dated 29 June 2017: replace in S.No.59 column (2) "9" with "7, 9 or 10" and in S.No.102 column (2) "2302" with "2301, 2302"; the notification shall be read with these corrections.

Tariff classification corrections update State GST notification to amend commodity codes and descriptions and insert photovoltaic cells.
Corrigendum to a State GST notification directing substitutions, insertions and omissions in multiple schedule entries to correct tariff codes, commodity descriptions and typographical errors; includes additions (for example, photovoltaic cells), revisions of wording for optical fibre/fibre cable and dates, and exclusions or omissions of specific articles to ensure accurate classification and description across the notification.

Rate of exchange for valuation updated; export invoice endorsements and GSTR return procedures amended under state GST rules.
Amendments revise commencement timings and certain procedural rules. Rule 24's filing timeframe is substituted with a fixed substituted date. Rule 34 is replaced to set the rate of exchange for goods as the Customs Act notified rate and for services as per generally accepted accounting principles at time of supply. Export invoices must carry specified endorsements and recipient, delivery address and destination country details. FORM GSTR-3B may be prescribed when GSTR-1/GSTR-2 deadlines are extended; GSTR-3 will be electronically generated and reconciled against GSTR-3B, with excess input tax credit credited to the electronic ledger. HSN fields in TRAN-1 and TRAN-2 are amended to "HSN as applicable."

GST Rate Amendment adds additional rate categories and expands tariff codes in the Central GST notification.
Corrigendum to Notification No.2/2017-Central Tax (Rate) amends the Schedule by replacing specified column entries: one rate designation is changed to list multiple rate categories, and a tariff heading entry is expanded to include an additional tariff code alongside the existing code, thereby altering the rate classifications and referenced tariff codes in the notification.

IGST rate corrigendum updates tariff classifications and item descriptions, altering applicable rate schedules for specified goods.
Corrigendum to the IGST Rate Notification revises schedule entries by correcting HS codes, amending commodity descriptions, inserting omitted items, and clarifying cross-references across Schedules I-IV. Key changes include substitution of specific HS codes, expansion of sugar and confectionery descriptions, addition of photovoltaic cells, inclusion of desiccated coconuts, clarification of dates, specification changes for inks and artificial fur, replacement of "Optical Fiber" with "Optical Fibre Cable/Cables", and expanded descriptions for video game and gaming-related articles.