Late fee waiver for delayed GSTR-3B filings: excess daily penalties beyond prescribed thresholds are waived for specified returns.
The State waives the portion of daily late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily threshold; where the state tax payable in the return is nil, a lower daily threshold applies for the waiver. The notification invokes the State's statutory power and addresses waiver application to registered persons for delays beyond the due date for specified returns.

Special procedure for GSTR-1 filing requires small registered persons to submit outward supply details by specified quarterly deadlines.
Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the quarters July-September, October-December, and January-March, and indicates that any special procedure or extension of time for monthly furnishing of details or returns for July 2017-March 2018 will be notified subsequently in the Official Gazette.

Goa GST rules amended to allow manual filing, revise appeal routes, alter refund forms and clarify exempt supply valuation.
Amendments to the Goa GST Rules, 2017 (effective 15 November 2017) clarify that the aggregate value of exempt supplies excludes specified services; change rule 54 wording from mandatory to permissive; add rules 97A and 107A to permit manual filing and issuance alongside electronic processes; add rule 109A prescribing appellate routes and time limits (three months for persons, six months for directed officers); substitute provisos in rule 124 allowing termination of certain members by the Central Government with the Chairperson's approval; and insert manual refund application and refund-order forms with required fields and declarations.

Deemed export refund evidences: suppliers must produce specified acknowledgments and undertakings to claim refund under GST.
Notification requires suppliers of deemed export supplies seeking refund to produce either an acknowledgment by the jurisdictional Tax Officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder confirming receipt, or a supplier's tax invoice signed by the recipient Export Oriented Unit, together with recipient undertakings that input tax credit has not been availed and that the recipient will not claim refund so the supplier may claim refund.

State tax on motor vehicle supplies reduced rate applied where vehicles bought before cutoff and no input tax credit claimed.
Notification prescribes a reduced State Tax on intra State supplies of motor vehicles (Chapter 87) at sixty five percent of the State Tax otherwise applicable under Notification No. 1/2017, subject to two conditions: (1) vehicle purchased by the lessor before 1 July 2017 and leased before that date; (2) supplier registered, purchased before 1 July 2017 and not availed input tax credit of central excise duty, VAT or other taxes. The measure is effective from 13 October 2017 and ceases to apply on or after 1 July 2020.

Supply of used goods: government transfers to registered persons classified under state GST tariff, affecting tax treatment.
An amendment inserts a tariff entry specifying that the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by the Central Government, State Government, Union territory or a local authority to any registered person is covered within the State tax rate schedule, thereby defining the supplier and recipient categories for such supplies under the notification.

Government Entity definition expanded; clarifies supply treatment and brand-name affidavit requirements under Telangana SGST amendment.
Amendments add "Duty Credit Scrips" to the rate schedule and treat supplies by a Government Entity to government bodies or specified persons, where consideration is received as grants, as covered supplies. The Explanation defines Government Entity as a statutory or government-established body substantially owned or controlled by government to perform entrusted functions. Annexure I requires an affidavit from a brand-owner who is different from the packer, voluntarily foregoing the actionable claim and authorising the packer to print a statement on unit containers.

GST rate amendments add and reclassify goods across schedules, impose branded packaging affidavit condition and retroactive effect.
Amendments modify State GST rate schedules by inserting, substituting and omitting specific tariff entries across the 2.5%, 6%, 9% and 14% lists, adding items such as sliced dried mangoes, khakhra, specified namkeens (subject to brand and packaging conditions), e waste, various wastes and scraps, biomasses briquettes, sewing threads and synthetic yarns, and specified medicaments; they impose an affidavit requirement in the ANNEXURE where brand ownership and packing are distinct, and make the changes effective from 23rd October, 2017.

Supply of services by overseeing committee members added to State GST rate notification as a specified entry.
Amendment inserts a new Table entry specifying the supply of services by the members of Overseeing Committee constituted by the Reserve Bank of India as a listed item in Notification No.13/2017 - State Tax (Rate), and states the insertion is deemed to have come into force from 13th October, 2017 under the Telangana GST Act.

Government Entity supply exemptions: services to governments funded by grants are nil-rated, with new definitions and exclusions.
The notification amends the State GST rate schedule to broaden the recipient description to include Central Government, State Government, Union territory, local authority or Governmental Authority; introduces nil-rate entries for supplies by a Government Entity to governments or specified persons funded by grants, for goods transport agency services to unregistered persons except listed recipients, and for access to road or bridge on annuity; clarifies upfront charges for long-term leases by government-controlled development entities; and revises definitions of Governmental Authority and Government Entity requiring ninety per cent or more government participation.

GST rate amendments: broadened Government Entity definition and revised taxable entries for works contracts, transport and leasing services.
The notification amends the State Tax (Rate) table to expand concessional treatment and redefine eligible recipients by introducing "Governmental Authority" and "Government Entity", adding a procurement nexus for supplies to such entities. It substitutes rate entries and conditions for works contracts, construction, passenger transport and vehicle renting, gas pipeline transport, goods transport, leasing, and job-work/printing services, and inserts new product and job-work classifications. Several entries include provisos restricting input tax credit and cross-references; the notification specifies an operative commencement date.

Expansion of beneficiary definition in GST notification broadens entities eligible for concessional rates, with new input credit conditions.
Amendments expand recipient definitions to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity; substitute multiple tariff entries for works contracts, transport, renting, goods transport, leasing, financial services and printing/job-work to restate tax rates and provisos; impose conditions limiting input tax credit claims for certain passenger transport and renting supplies; add detailed job-work and printing classifications; introduce statutory definitions of Governmental Authority and Government Entity; and make the changes effective retrospectively from October 2017.

Transit cargo services exemption: state tax and cess set to nil for services to Nepal and Bhutan.
Insertion of serial number 9B in the State Tax (Rate) notification classifies supply of services associated with transit cargo to Nepal and Bhutan under Chapter 99 and records Nil in the rate columns, thereby exempting these services from State tax; the amendment is made under section 11 of the Delhi GST Act and is effective from the date specified in the notification.

Revision application jurisdiction updated; file in form E.A.-8 before designated Principal Commissioner and receipt is office-deemed.
The amendment substitutes rule 10 of the Central Excise (Appeals) Rules, 2001 to require revision applications to be filed in form E.A.-8 before the jurisdictional Principal Commissioner as Revisionary Authority, allocates jurisdiction between two Principal Commissioners covering specified states and union territories, directs the Board to publish contact details for Revisionary Authorities, and deems an application filed on the date it is received in the office of the Revisionary Authority.

Extension of time for filing FORM GST TRAN-1: state notifies an extended window for transitional declaration submission.
Extension of time granted for submission of FORM GST TRAN-1 under the Kerala State GST Rules and Act, providing taxpayers a temporary procedural relief by lengthening the filing window for transitional declarations required to carry forward eligible credits; the notification was issued on the Council's recommendation and does not alter substantive eligibility criteria.

Extension of filing deadline for Input Service Distributor GSTR-6 returns announced; further monthly extensions to be notified.
The State Commissioner, exercising powers under the State GST provisions and rules, has superseded an earlier notification and extended the time limit for furnishing the monthly return by an Input Service Distributor in FORM GSTR-6 for July 2017 until the end of December 2017, while noting that extensions for August, September and October 2017 will be notified subsequently in the Official Gazette.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted, allowing later submission for specified months.
Extension of time for furnishing returns by non-resident taxable persons in FORM GSTR-5 is granted: the Commissioner, relying on powers under the State Goods and Services Tax Act and the State GST Rules, extends the statutory filing deadline for non-resident taxpayers' returns for the months of July, August, September and October 2017 to a specified later date, effectuated by a State tax notification and limited to the procedural deadline for filing in FORM GSTR-5.

Filing deadline extension for GST returns; notification substitutes an earlier deadline with a later one and sets retroactive commencement.
Amendment substitutes the previously prescribed filing deadline in the earlier Kerala State GST notification with a later deadline; the Commissioner exercises powers under the State GST statute to make this substitution and provides that the notification shall have effect from the original earlier commencement date.

GSTR-1 filing deadline extension grants later dates for large taxpayers to furnish outward supplies details.
Extends the due dates for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year, superseding an earlier notification, and specifies extended deadlines for July, 2017 to March, 2018 in a tabulated schedule; further extensions for furnishing details or returns under the provisions for inward supplies reporting and return filing will be notified later in the Official Gazette.

GSTR-3B filing deadlines set; returns must be filed on time and liabilities paid via electronic cash or credit ledger.
The notification prescribes last dates for electronic filing of FORM GSTR-3B for January, February and March 2018 and mandates that registered persons discharge their liabilities - tax, interest, penalty, fees or other amounts - by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date for filing, subject to the Act's payment provisions.