Registration exemption for e commerce service suppliers - registration not required when turnover below threshold and operator collects TCS.
Persons making supplies of services through an electronic commerce operator required to collect tax at source, and whose aggregate turnover computed on an all India basis does not exceed the prescribed threshold in a financial year, are exempted from obtaining registration under the State Goods and Services Tax Act; this exemption excludes supplies specifically excluded under the Act.

Late fee waiver for delayed GSTR-3B filing allows relief beyond nominal per-day charges, lower threshold when tax is nil.
The notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-3B for the month of October 2017 onwards by the due date, to the extent such fee exceeds a modest per-day amount; where the total State tax payable in the return is nil, the waiver covers late fees beyond a lower nominal per-day amount.

GSTR-1 filing extensions for small taxpayers: quarterly filing schedule established with extended timelines under special procedure.
Notification prescribes a special procedure for registered persons below the prescribed aggregate turnover threshold to furnish outward supply details in Form GSTR-1 on a quarterly basis and sets bespoke deadlines for each quarter, while reserving publication of any further procedural rules or time extensions in the Official Gazette.

Return filing requirement in FORM GSTR-3B mandates electronic submission and ledger-based payment by filing deadlines.
Mandates electronic furnishing of returns in FORM GSTR-3B for the specified months through the common portal by the last dates set out in the Table, and requires registered persons to discharge tax liabilities shown in the return by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before those last dates.

Composition tax and GST invoicing rules were revised, with updated return forms for zero-rated supplies and deemed exports.
The Uttarakhand Goods and Services Tax Rules were amended to revise the procedure for opting to pay tax under section 10 through FORM GST CMP-02 and to require FORM GST ITC-03 within the prescribed period, while restricting FORM GST TRAN-1 after ITC-03 is furnished. The amendment also permits a single invoice-cum-bill of supply for taxable and exempted supplies to an unregistered person, revises the treatment of consolidated tax invoices for monthly services, and updates return forms and tables for zero-rated supplies, SEZ supplies, deemed exports, and composition tax reporting.

Import tariff on soyabeans increased under Customs Tariff Act to higher rate, amending specified tariff items.
The notification directs substitution of the column (4) entries in Section II, Chapter 12 of the First Schedule to the Customs Tariff Act for the tariff items under heading 1201, thereby increasing the import duty applicable to soyabeans by amending the specified tariff entries.

Customs exemption rate revisions increase duty exemption thresholds for specified tariff lines and amend listed product classifications.
Amendments to the Table of Notification No.50/2017-Customs substitute altered exemption percentage entries in column (4) for multiple serial numbers and narrow specified tariff line entries in column (2) by excluding particular subheadings, thereby revising the scope and rates of exemptions contained in the principal notification.

Anti-dumping duty imposed on imports of rubber chemicals to address continued dumping and injury to domestic industry.
The Central Government imposed definitive anti-dumping duty following a sunset review which found continued dumping and injury for Rubber Chemical PX 13 from the European Union and Rubber Chemical MOR from China PR. The notification specifies tariff classifications, product descriptions, country-of-origin and export scope, producer- and exporter-specific entries, per unit duty amounts in the listed currency and units, a five-year effective period from notification, and uses the Government notified exchange rate applicable on the bill of entry presentation date for calculation.

Return filing obligation in FORM GSTR-3B mandates electronic submission and ledger-based payment by prescribed monthly due dates.
Mandates that registered persons must furnish FORM GSTR-3B electronically for January, February and March 2018 by the prescribed last dates, and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the respective return due date.

Extension of GSTR-1 due dates for large taxpayers, with staggered filing deadlines for specified months.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons above the aggregate turnover threshold, superseding an earlier notification and prescribing revised deadlines: an aggregated due date for earlier months and staggered due dates for subsequent months on the tenth day of the following month as set out in the Table; extensions for corresponding furnishing obligations under related return provisions will be notified later.

FORM GST TRAN-1 filing deadline was extended, while preserving actions taken before supersession of the earlier order.
FORM GST TRAN-1 filing period under Rule 117 of the Telangana Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Tax Act, 2017, was extended until 27 December 2017. The earlier order was superseded, without affecting actions already taken or omitted before supersession.

Letter of Undertaking allowed in place of bond for zero rated exports subject to eligibility, execution, and payment safeguards.
Conditions for furnishing a Letter of Undertaking in lieu of a bond for exports without payment of integrated tax: registrants are eligible except those prosecuted for offences involving high-value tax evasion; the LUT must be furnished on letterhead, in duplicate, in the annexure to FORM GST RFD 11 and executed by an authorised signatory. Failure to pay tax plus interest within the specified period withdraws the facility, and payment restores it. The same conditions apply to zero-rated supplies to SEZ developers or units. The notification supersedes the earlier notification and is effective from the stated operative date.

GSTR-3B filing requirement: monthly returns due by specified succeeding-month deadlines; liabilities to be paid via electronic ledgers.
Mandate for furnishing FORM GSTR-3B for January, February and March 2018 requires electronic filing through the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than those corresponding filing dates.

Brand name treatment in GST: amended exclusions for unit-packaged goods with procedural conditions for forfeiting brand rights.
The notification narrows the Schedule exclusion for goods put up in unit containers by providing that such goods are excepted only if the unit container (a) bears a registered brand name or (b) bears a brand name on which an actionable claim or enforceable right is available, with a proviso allowing voluntary forfeiture under conditions in ANNEXURE I. The Explanation defines "brand name" and "registered brand name" (brands registered as on 15 May 2017 under specified laws). ANNEXURE I requires an affidavit to the State Tax Commissioner and prescribed marking on each unit container to evidence voluntary forfeiture of brand rights.

Bihar GST amendment permits manual filing for GST processes, revises refund forms, and clarifies exempt-supplies valuation.
Amendment clarifies that the aggregate value of exempt supplies excludes specified notified services; changes rule 54 to permit rather than require issuance of specified documents; inserts rules 97A and 107A to allow manual filing and processing in prescribed forms where electronic filing is referenced; adds FORM-GST-RFD-01A and FORM-GST-RFD-01B with detailed fields, declarations and annexures for various refund types; and substitutes provisos in rule 124 to permit termination of the Chairman and Technical Member by the Central Government with Chairperson approval.

Special procedure for small taxpayers: GSTR One filing deadlines extended for quarterly outward supply returns in notified period.
Notification prescribes a special procedure for registered persons below the small-taxpayer threshold to furnish outward supply details in FORM GSTR-1 quarterly, specifying extended deadlines for each quarter during the transition period and stating that further special procedures or extensions will be notified in the Official Gazette; the notification takes effect from the stated commencement date.

Late fee waiver for delayed GSTR-3B returns: excess charges waived from October 2017 onwards, with nil-tax concession.
The State, invoking section 128 of the Bihar GST Act, 2017, waives late fee amounts payable for failure to furnish FORM GSTR-3B for October 2017 onwards to the extent such fees exceed twenty five rupees per day; where total State tax payable is nil, the waiver applies to amounts exceeding ten rupees per day. The notification directs that this waiver takes effect from 15 November 2017.

Registration exemption for service suppliers via e-commerce platforms where tax collected at source and turnover below prescribed thresholds.
Supplies of services through an electronic commerce operator required to collect tax at source are specified as exempted from obtaining registration where the supplier's aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; supplies under sub section (5) of section 9 are excluded and a lower threshold applies to suppliers from special category states, with effect from 15 November 2017.

Composition levy opt-out: registered persons must pay state tax at time of supply and comply with return obligations.
Registered persons who did not opt for the composition levy are required to pay State tax on outward supply at the time of supply as specified in clause (a) of sub section (2) of section 12, including situations under section 14, and must furnish details and returns under Chapter IX of the Act; the period for payment is as prescribed in the Act.

State tax corrigendum replaces 'central tax' wording with 'state tax', altering notification language and applicability.
Corrigendum substitutes the term state tax for "central tax" in clause (d) of the Explanation to the specified serial entry of the State Tax (Rate) notification; the textual correction takes effect retrospectively from the stated commencement date and is recorded with the departmental file reference and official signatory for administrative purposes.