Facility of export without payment of integrated tax deemed withdrawn until tax and interest are paid, then restored.
Corrigendum revises the effect of non-payment under sub-rule (1) of rule 96A State GST Rules, 2017: where the registered person fails to pay the tax due and interest within the prescribed period, the facility of export without payment of integrated tax is deemed withdrawn, and the facility is restored upon payment of the amount specified in the sub-rule.

Notification amendment: corrigendum replaces reference to paragraph 5 with paragraphs 3.20 and 3.21 in prior S.O.
The corrigendum amends S.O. 167 (21st September, 2017) by directing that, in line 6, the reference to "paragraph 5" be replaced with references to paragraphs 3.20 and 3.21, correcting the internal cross reference in the gazetted notification.

Tax rate schedule amendment revises specified tariff entries to alter State GST classifications and applicable entries.
Corrigendum to Notification No. 2/2017 State Tax (Rate) modifies Schedule entries: S. No.59, column (2) is changed from "9" to "7, 9 or 10"; S. No.102, column (2) is changed from "2302" to "2301, 2302". The correction adjusts the numerical classifications used to determine applicable State GST treatment for those serial numbers.

GST rate schedule amendments correct tariff codes and descriptions and add photovoltaic cells, desiccated coconuts, and optical fibre cable.
Corrigendum amends Notification No. 1/2017 State Tax (Rate) by substituting tariff codes, refining commodity descriptions, correcting typographical errors, inserting new entries (such as photovoltaic cells and desiccated coconuts), omitting certain items, and reclassifying goods (including optical fibre/cable and specified game accessories) across multiple rate schedules to align descriptions with appropriate tariff headings.

Registration exemption for small service suppliers using e commerce platforms where operator collects tax at source; turnover below threshold.
Persons making supplies of services through an electronic commerce operator required to collect tax at source under section 52, and having an aggregate turnover computed on an all India basis not exceeding the prescribed threshold in a financial year, are specified as a category exempted from obtaining registration under the Tripura State Goods and Services Tax Act, 2017.

Special filing procedure for small registered taxpayers to submit quarterly GSTR 1 returns under extended timeframes.
Registered persons with aggregate turnover up to the notified threshold must follow a special procedure to furnish outward supply details in FORM GSTR 1 on a quarterly basis, with specific extended final dates prescribed for each listed quarter: July-September by the December deadline, October-December by the February deadline, and January-March by the April deadline.

Export-linked tax exemption applies when registered supplier's sale to a registered recipient is exported with required documentation.
Exemption reduces state tax on intra State supplies by a registered supplier to a registered recipient where the recipient exports the goods and complies with specified conditions: supply on a tax invoice, export within the prescribed period, inclusion of the supplier's GSTIN and invoice number in the shipping bill, recipient registration with a recognised export body, specified goods movement to port or registered warehouse, aggregation procedures with endorsed invoices and warehouse acknowledgements, and provision of shipping bill and export proof to the supplier and the supplier's jurisdictional tax officer.

Obligation to pay state tax at time of supply for registered persons not opting for composition levy, with returns required.
Registered persons who did not opt for the composition levy are required to pay state tax on outward supplies at the time of supply, including situations covered by special timing provisions, and must furnish details and returns as prescribed in Chapter IX and the rules; the period for payment is as specified in the Act.

Late fee waiver for delayed GSTR-3B returns reduces payable excess, with lower threshold where state tax is nil.
The State Government 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, to the extent such fee exceeds twenty five rupees per day; where the total state tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day.

Tripura GST rules allow manual filing, amend refund forms, clarify exempt supplies, and set appellate authorities.
The amendment clarifies that the aggregate value of exempt supplies excludes certain centrally notified exempt services, substitutes "supplier shall issue" with "supplier may issue", introduces rules 97A and 107A to include manual filing and processing wherever electronic filing is referenced, establishes rule 109A prescribing appellate authorities and appeal time limits, and inserts manual refund Forms (GST RFD-01A/B) with schedules and calculation statements for refund claims.

Waiver of late fee for delayed GSTR-3B filings grants relief to affected registered persons for the specified period.
The State Government, under section 128 of the Telangana Goods and Services Tax Act, 2017 and on the Goods and Service Tax Council's recommendation, waives the late fee payable under section 47 for all registered persons who did not furnish FORM GSTR-3B for August and September 2017 by the due date.

Combination exemption for CPSEs in oil and gas removes sections five and six application for a limited period
The Central Government uses its power under clause (a) of Section 54 of the Competition Act, 2002 to exempt all combinations involving CPSEs operating under the Petroleum Act, 1934 and the Oilfields (Regulation and Development) Act, 1948, including their wholly or partly owned subsidiaries in the oil and gas sector, from the application of the statutory provisions governing combinations for a limited period from publication in the Official Gazette.

Extension of GST ITC-04 filing deadline: due date deferred under Rule 45 and Section 168 of the GST framework.
Extension of the filing deadline for FORM GST-ITC-04 is prescribed by substituting the previously specified calendar deadline in Notification No. 25/2017 State Tax, effected by the Commissioner of State Tax under Section 168 of the Telangana GST Act and sub rule (3) of Rule 45 of the Telangana GST Rules, thereby deferring the statutory due date for submission of details in FORM GST-ITC-04.

Export liberalisation of pulses: all varieties made freely exportable, with DGFT registration required for non-EDI land exports.
The Government amends the ITC(HS) schedule to lift export prohibitions and make all varieties of pulses, including organic pulses, "Free" for export until further orders, superseding earlier notifications. Exports are to be made through Custom EDI ports; exports via non-EDI Land Custom Stations to specified borders are allowed only upon prior registration of quantity with DGFT through designated Regional Authorities such as Kolkata and Patna.

Extension of return filing deadline for GSTR returns by Input Service Distributors; extensions for subsequent months to be notified.
The Commissioner extends the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017, permitting Input Service Distributors to submit that return until the end of December, 2017, by exercising powers under the taxing statute and associated rules and superseding the earlier notification; extensions for August, September and October, 2017 will be notified subsequently in the Official Gazette.

Return filing deadline extended for non-resident suppliers of online information and database access services to non-taxable recipients.
Extends the time for furnishing FORM GSTR-5A for OIDAR supplies made from outside India to non taxable online recipients for July-October 2017 until the fifteenth day of December 2017, issued under the Telangana GST Act and the IGST Act and superseding the earlier State notification, with effect from the fifteenth day of November 2017.

Extension of GST filing deadline for non-resident taxpayers permits late submission of Form GSTR-5 returns.
The Commissioner, exercising powers under the State Goods and Services Tax Act and applicable rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the specified months, specifying an extended final date for submission and thereby altering the operative filing deadline for those returns.

Extension of GSTR-4 filing deadline applied retrospectively, substituting the original due date with a later filing date.
The Commissioner of State Tax amended a prior notification to substitute the original due date for filing FORM GSTR-4 with a later date, thereby extending the filing period; the amendment is deemed to have come into force retrospectively from the original due date and is issued under the statutory powers conferred by the Telangana Goods and Services Tax Act.

Transit cargo services to Nepal and Bhutan now zero-rated under Telangana SGST by insertion of a Chapter 99 entry.
The Government amended Notification No.12/2017 State Tax (Rate) by inserting serial 9B under Chapter 99 to list Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) with corresponding "Nil" entries in the table, thereby reflecting a zero rate for that service under the State tax schedule; the notification specifies an earlier effective date for the amendment.

Tariff insertion: Corduroy fabrics added to state GST rate schedule, modifying taxable classification under the State Tax (Rate) notification.
An amendment to Notification No.5/2017 inserts serial number 6A, commodity code 5801, for Corduroy fabrics into the Table of State Tax (Rate) entries. The amendment is made under the proviso to sub section (3) of the State GST statute and takes effect retrospectively as specified in the notification, thereby updating the State GST rate schedule to include the corduroy textile heading.