Deemed exports: supplies under Advance Authorisation, EPCG authorisation, to Export Oriented Units and specified gold supplies.
The notification notifies four categories of supplies as deemed exports under section 147: supplies by a registered person against Advance Authorisation; supply of capital goods against Export Promotion Capital Goods authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or public sector undertakings against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20.

Deemed export refund: recipient or supplier may file claims; commissioner may allow extended filing period.
The amendment permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; empowers the Commissioner to allow extensions beyond three months for certain filings; and replaces Statement 2 and Statement 4 in FORM GST RFD-01 to set out required invoice, export documentation and tax fields for refunds on exported services and supplies to SEZ units or developers.

GST export concession limits state tax liability for intra State supplies to exporters subject to export, documentation, and movement conditions.
Exemption limits state tax on intra State supplies to exporters to the amount calculated at the rate of 0.05 per cent., conditional on supplies being on a tax invoice, export within ninety days, recipient quoting supplier GSTIN and invoice in the shipping bill, recipient registration with a recognised export council or board, placement of a purchase order furnished to the supplier's jurisdictional tax officer, prescribed movement of goods to export points or registered warehouses, aggregation and warehouse acknowledgement procedures where applicable, and post export provision of shipping documentation and proof of export; failure to export within ninety days disqualifies the supplier.

State tax on intra State food preparations for free distribution requires supplier government certification to claim concession.
Notification applies a State tax rate to intra State supplies of food preparations put up in unit containers intended for free distribution under a Central or State Government approved programme, conditional on the supplier producing within five months (or such further period as the jurisdictional commissioner allows) a certificate from an officer not below Deputy Secretary of the relevant Government confirming free distribution to economically weaker sections; Customs Tariff First Schedule interpretation rules apply to the tariff references.

Amendment to GST rules extends transitional timeframes and revises registration cancellation forms for migrated taxpayers.
The amendment revises procedural deadlines and references: rule 24's deadline is moved from "30th September" to "31st October," rules 118, 119 and 120 replace fixed "ninety days of the appointed day" with "the period specified in rule 117 or such further period as extended by the Commissioner," inserts a marginal heading for revision of TRAN 1 in rule 120A, and updates FORM GST REG-29 to retitle the cancellation application for migrated taxpayers and replace "Provisional ID" with "GSTIN."

Supply of services by Overseeing Committee members to Reserve Bank of India added under amended Uttar Pradesh GST notification.
The Governor, exercising delegated powers under the state GST framework and general clauses authority, has inserted a new table entry covering the supply of services by members of the Overseeing Committee to the Reserve Bank of India into an earlier notification, specifying the supplier as committee members constituted by the Reserve Bank and the recipient as the Reserve Bank of India, and declaring the amendment effective from the stated earlier date.

Filing deadline extensions under GST enable Commissioner notifications and require post GSTR 3B export data transmission into GSTR 1.
The Ninth Amendment moves a specific deadline in rule 24 to 31st December, 2017 and authorises the Commissioner to extend quarterly filing periods by notification, with extensions by the Central tax Commissioner deemed notified by the State Commissioner. Where GSTR-1 filing deadlines are extended, suppliers must furnish export details in Table 6A after filing FORM GSTR-3B; that information will be transmitted electronically to Customs and auto-drafted into FORM GSTR-1 for the tax period.

State tax rate amendment adds corduroy fabrics under tariff heading to the notification, altering taxable classification.
Pursuant to the proviso to sub section (3) of section 54 of the Mizoram Goods and Services Tax Act, 2017, Notification No.5/2017 State Tax (Rate) is amended by inserting, after serial number 6, a new entry designating corduroy fabrics under the relevant tariff classification, thereby including corduroy fabrics in the rate table of the notification.

Brand name definition expanded; registered brands and procedures for voluntarily foregoing actionable rights govern concessional GST packaging eligibility.
Amendments revise multiple tariff schedule entries and reframe concessional rate eligibility by redefining qualifying packaging and branding: eligibility may be based on a registered brand name or a brand name on which an actionable claim or enforceable right in a court of law is available, subject to Annexure conditions. The Explanation expands definitions of brand name and registered brand name. The Annexure requires an affidavit to the jurisdictional commissioner and indelible bilingual marking on each unit container where a packer voluntarily forgoes actionable claims or enforceable rights in the brand.

GST exemptions: State notification clarifies PDS fair price shop services and exempts admission to protected monuments.
The State GST notification amends service-rate entries by redefining services by Fair Price Shops supplying subsidised commodities under the Public Distribution System for consideration as commission or margin, omitting the following serial entry, and inserting a new entry exempting admission services to monuments declared protected under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent State Acts at a nil rate.

GST rate amendment clarifies composite works contract and restaurant supply taxation, limits input tax credit for high tariff accommodation.
The notification amends State GST rate entries by substituting a reference to composite supply of works contract, revising restaurant and accommodation supply descriptions to distinguish general restaurant supplies from those within specified accommodation establishments, prescribing that supplies by certain accommodation establishments attract State tax at 2.5% without input tax credit under the restaurant entry, omitting a prior item, and inserting "manufacture of handicraft goods"; effective 15th November, 2017.

Concessional GST rate applied to specified research supplies, reducing state tax where supplied to eligible institutions with certification.
Concessional state tax reduces State GST liability to a capped rate for specified scientific and technical goods, prototypes (subject to an annual aggregate value cap), computer software, recorded media and live experimental animals when supplied to eligible publicly funded research institutions, government departments and registered regional cancer centres. Supplies require, at the time of supply, certificates from the Head of Institution or an authorised Deputy Secretary certifying research use, and live-animal supplies must include a no-objection certificate from the relevant animal experimentation oversight committee; certain supplies to institutions are barred from transfer or sale for five years.

GST rate schedule amendment: substitution of textile tariff entries under state GST, altering classification and applicability.
Amendment to the state GST rate schedule substitutes the prior Sl. No. 6A TABLE entry with three headings: knotted netting and made up nets of textile materials (5608); corduroy fabrics (5801); and narrow woven fabrics other than heading 5807, including warp-only narrow fabrics assembled by adhesive (bolducs) (5806); the amendment is made under section 9(3) of the Mizoram Goods and Services Tax Act, 2017 and takes effect from mid-November 2017.

Addition of tax entry for raw cotton: supplies by agriculturists to registered persons are addressed under state GST.
Amendment inserts table entry 4A adding commodity code 5201 "Raw cotton" with the entries "Agriculturist" and "Any registered person" to Notification No.4/2017 State Tax (Rate) under authority of sub section (3) of section 9 of the Mizoram GST Act, 2017.

Registered brand name requirement restricts concessional GST rates to branded, non-fresh packaged goods subject to Annexure conditions.
The amendment updates the Schedule by substituting, omitting and inserting specified tariff entries and commodity descriptions, distinguishing between goods supplied fresh or chilled and goods other than fresh or chilled. It conditions concessional treatment for non-fresh/non-chilled goods not in unit containers on either bearing a registered brand name or a brand with an actionable/enforceable legal right, subject to ANNEXURE I. It defines "registered brand name" to include brands registered on or after 15 May 2017 under the Trade Marks Act, the Copyright Act, or foreign law, and is effective from 15 November 2017.

Composition scheme option: procedural filing and invoicing changes affect eligibility to switch and required returns.
A person provisionally registered or granted registration may opt to pay tax under the composition scheme by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition payment; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Those opting into composition mid quarter must file FORM GSTR-4 for the part of the quarter during which composition was paid and other applicable returns for prior periods. The amendment permits a single invoice-cum-bill of supply for supplies combining taxable and exempt items to unregistered persons and substitutes "consolidated tax invoice" terminology while revising GSTR-1 and GSTR-1A tables for zero-rated and SEZ/ deemed export reporting.

Extension of filing deadline for composition suppliers' FORM GSTR-4 permits a later quarterly return submission under statutory rule.
The Government, invoking sub section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 and rule 62 of the Rules, extends the time limit for furnishing the quarterly return by composition suppliers in FORM GSTR-4 for the quarter July-September, 2017 to a later specified date, thereby modifying the filing deadline under sub section (2) of section 39.

Input tax credit declaration deadline extended for recently eligible registered persons to file GST ITC form.
Extension of the statutory deadline permits registered persons who became eligible to avail input tax credit during the specified earlier months to submit the declaration in FORM GST ITC-01 within an extended timeframe, exercising the government's power under the state GST statute and corresponding rules to extend time limits for compliance with declaration requirements tied to input tax credit entitlement.

Central tax on outward supply: small taxpayers not under composition must pay at time of supply and file returns.
Notification designates small registered persons who have not opted for composition levy and whose aggregate turnover is below the prescribed threshold as liable to pay central tax on outward supply at the time of supply; it makes these persons subject to the Chapter IX return and detail filing requirements and to the payment periods prescribed by the Act.

Exemption continuation for registered persons under state SGST: proviso removed and exemption extended to registered taxpayers.
The State omits the proviso under Paragraph 1 of Notification No. 8/2017-State Tax (Rate) and declares that the exemption in that notification, as amended, shall apply to all registered persons for a specified transitional period ending on the thirty-first day of March of the next financial year.