GSTR-1 deadline extensions and export reporting rules require export details after GSTR-3B and auto-drafting into returns.
The amendment extends the filing deadline in rule 24 and authorises the Commissioner to extend periods under rule 45 by notification, with extensions by State or Union Territory tax Commissioners deemed notified by the Commissioner. Provisos added to rules 96 and 96A require suppliers, when FORM GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such details must be transmitted electronically to the Customs-designated system via the common portal and will be auto-drafted into FORM GSTR-1 for that tax period.

Exemption from registration for service suppliers via e commerce operators obliged to collect tax at source when turnover is below threshold.
Suppliers of services who supply through an electronic commerce operator that is required to collect tax at source and whose aggregate turnover, computed on an all-India basis, does not exceed the prescribed financial-year threshold, are specified as the category of persons exempted from obtaining registration under the Mizoram Goods and Services Tax Act, 2017.

Late fee cap limits daily penalty for delayed GSTR-3B filings, with a reduced cap for nil returns effective October.
Limits the maximum late fee for delayed filing of FORM GSTR-3B from October 2017 by waiving any amount in excess of a prescribed per-day cap; a lower per-day cap applies where the return shows no state tax liability, so excess late fee for nil returns is similarly waived.

Extension of GSTR-1 filing deadlines for specified high turnover taxpayers, with staged monthly due dates and further return extensions to follow.
Notification authorises an extension to furnish FORM GSTR-1 for registered persons above the prescribed aggregate turnover threshold, superseding the earlier central notification and setting staged deadlines: July-October 2017 by 31 December 2017; November 2017 by 10 January 2018; December 2017 by 10 February 2018; January 2018 by 10 March 2018; February 2018 by 10 April 2018; March 2018 by 10 May 2018. Further extensions for return filing will be notified later.

Quarterly GSTR-1 filing required for small taxpayers with limited turnover; quarterly deadlines set and further extension to be notified.
Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, and sets quarter-wise final dates for submission; further procedural directions or extensions of time for the months covered will be notified subsequently in the Official Gazette.

Return Filing Deadline: GSTR-3B returns for specified months must be filed by the prescribed succeeding month due date.
Mandates furnishing of FORM GSTR-3B for January-March 2018 through the common portal by the specified succeeding month due dates, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding return filing due date.

Mizoram GST amendment allows manual filing, adds appellate authority with appeal timelines, and updates refund application forms.
The Rules amend the Mizoram GST Rules, clarifying that exempt-supply aggregates exclude certain notified services; make supplier invoice issuance discretionary in the specified provision; introduce mirror manual filing and processing provisions treating electronic references as including manual submission in prescribed Forms; establish an Appellate Authority framework with appeals to Commissioner or Additional Commissioner depending on the rank of the order issuing officer and set limitation periods; permit termination of specified appointments by the Central Government with Council Chairperson approval; and insert detailed manual refund application and order forms with required declarations and calculation statements.

Composition levy opt-out: registered persons must pay state tax at time of outward supply and file prescribed returns.
Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply, must furnish prescribed details and returns under Chapter IX and the rules, and shall pay tax within the period specified in the Act; the notification supersedes the earlier one to the extent indicated.

Registration exemption for small service suppliers through e commerce operators required to collect tax at source, subject to turnover limits.
Specifies that persons making supplies of services through an electronic commerce operator required to collect tax at source under section 52, excluding supplies under sub section (5) of section 9, are exempted from obtaining registration where their aggregate turnover, computed on an all India basis for a financial year, does not exceed twenty lakh rupees; a lower aggregate threshold applies for specified special category States.

Late fee waiver for delayed GSTR-3B returns removes excess daily penalty, reduced threshold applies when tax liability is nil.
Waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October 2017 onwards by the due date, limiting recoverable daily penalty to a fixed baseline and, where the total state tax payable is nil, providing a lower baseline for waiver of excess late fee.

Extension of Form GST ITC-04 filing deadline allows return for July-September quarter to be filed by end December.
The Government extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent from one job worker to another, relating to the quarter July-September, 2017, until the 31st day of December, 2017, thereby modifying the statutory compliance timeline for those job-work transactions.

Extension of filing deadline for composition suppliers' FORM GSTR-4 to a new statutory date under state GST provisions.
Extends the time limit for submission of returns by composition scheme taxpayers in FORM GSTR-4 for the July-September 2017 quarter to a new specified date under the Andhra Pradesh Goods and Services Tax Act and Rules, and supersedes an earlier Chief Commissioner order as the legal basis for the extension.

Special filing procedure for small taxpayers requires quarterly GSTR-1 submissions by prescribed staggered deadlines for specified quarters.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the transition period July 2017-March 2018; further details or extensions concerning the special procedure and time limits will be notified in the State Gazette.

Tenure requirement removed: deletion of the phrase imposing a minimum prior service period from the GST rule provision.
Corrigendum removes the words inserting a tenure condition after the reference to the Commissioners of State tax or Central tax in the rule provision, eliminating the proposed phrase imposing a minimum period of prior service as set out in the earlier notification.

Waiver of late fee applies to registered persons for delayed GSTR-3B filing for specified months following GST Council recommendation.
The Government waives the late fee payable under Section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for all registered persons who failed to furnish FORM GSTR-3B by the due date for August and September 2017; the waiver is issued under Section 128 on the recommendation of the GST Council.

GST filing deadline extension allows exporters to submit export details after GSTR-3B and auto-drafting into GSTR-1.
Rule 24(4) extends the filing date to 31 December 2017. Rule 45(3) permits further extension of time limits by the Chief Commissioner of State Tax by notification, with Central Tax Commissioner notifications deemed effective. Rules 96(2) and 96A(2) add provisos requiring suppliers, where GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing FORM GSTR-3B; such data must be transmitted electronically to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.

Amendment to state tax rate schedule clarifies tariff entry scope and removes specified exclusions and item descriptions.
Corrigendum amends Notification No. 1/2017-State Tax (Rate) by three textual corrections: replacing "30" with "30 or any Chapter" in serial no. 180 to broaden classification scope; omitting "other than those" in serial no. 42 to remove a stated exclusion; and omitting "goggles and the like, corrective, protective or other" in serial no. 411 to delete those descriptive terms from the item description.

Security requirement for provisional mega power projects: proportionate release of FDR or BG allowed per mega certificate.
Amends Condition No.95(a) of Notification No.50/2017-Customs to require importers relying on a provisional Mega Power Project certificate to furnish an FDR or BG from a Scheduled Bank in the name of the President of India for 126 months equal to the duty otherwise payable, payable to the Deputy or Assistant Commissioner of Customs at import; failure to furnish the final certificate within 120 months permits appropriation of the security toward duty. The amendment allows proportionate release of the FDR or BG as per the proportionate Mega certificate issued by the Joint Secretary in the Ministry of Power.

Anti-dumping duty extension on caustic soda maintains import measures for specified origins, continuing levy for a further year.
Extension of the anti-dumping levy on imports of Caustic Soda from Saudi Arabia and the United States is implemented by inserting a paragraph in the principal notification to preserve the duty and related measures up to and inclusive of 25th November 2018, following a continuation review and recommendation by the designated authority and exercise of powers under the Customs Tariff Act and the applicable anti-dumping rules.

Deemed export refund evidence: supplier must present recipient acknowledgement, signed tax invoice, undertakings on input tax credit and refund claims.
Suppliers claiming refund for deemed export supplies must produce one of the following: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or the supplier's tax invoice duly signed by the recipient Export Oriented Unit confirming receipt; an undertaking from the recipient that no input tax credit on such supplies has been availed; and an undertaking that the recipient will not claim the refund and the supplier may claim it.