GSTR-3B filing deadlines set; registered persons must discharge tax liabilities via electronic cash or credit ledger by deadline.
The notification prescribes that returns in FORM GSTR-3B for specified months must be furnished electronically through the common portal on or before the prescribed last dates. It further requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.

Deemed export refund: suppliers must produce recipient acknowledgement and undertakings on input tax credit and refund claim.
Notification requires suppliers of deemed export supplies claiming refund to produce either an acknowledgement by the jurisdictional tax officer or a recipient-signed tax invoice confirming receipt, together with undertakings from the recipient that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.

Deemed exports: supplies under Advance Authorisation, EPCG authorisation, to export oriented units and specified gold supplies treated as deemed exports.
Notification designates supplies by registered persons as deemed exports where made against an Advance Authorisation, against an Export Promotion Capital Goods Authorisation, to an Export Oriented Unit, and supply of gold by specified banks or public sector undertakings against Advance Authorisation; key terms are defined by reference to the Foreign Trade Policy, 2015-20.

Waiver of Late Fee for delayed GSTR-3B returns for specified months; applies to registered persons and is retrospective.
Waiver of late fee is implemented for registered persons who failed to furnish FORM GSTR-3B for the months of August and September 2017 by the due date; the notification effects remission of the late fee under the relevant provisions and is stated to have come into force on October 24, 2017.

State tax on motor vehicles set at a proportional rate to the otherwise applicable tax, limited by registration conditions.
Prescribes a state tax on intra State supplies of motor vehicles under Chapter 87, charged at 65% of the state tax otherwise applicable under the earlier notification, subject to conditions in the annexure. The measure is effective from 13 October 2017 and ceases to apply on or after 1 July 2020. Conditions include purchase by lessor before 1 July 2017 and pre 1 July 2017 purchase by a registered supplier who has not availed input tax credit of central excise, VAT or other taxes. Classification follows the First Schedule to the Customs Tariff Act, 1975.

Government Entity definition clarifies dominant public participation, expanding exemptions for specified supplies and brand-holder authorisation.
Amendments insert Duty Credit Scrips into the Schedule and add supplies by a Government entity to government bodies against grants; define Government Entity as a statutory or government-established body with predominant public participation to carry out entrusted functions; and add an ANNEXURE I proviso requiring a brand-owner affidavit relinquishing actionable claim and authorising the packer to print a declaration on unit containers. The notification is given retrospective effect.

GST schedule amendments alter commodity classifications, packaging and brand conditions and impose an affidavit requirement.
The notification amends State GST schedules by inserting, substituting and omitting tariff entries to reclassify goods across rate schedules, distinguishing items by packaging, branding and ready-for-consumption status; adds explicit entries for wastes, textiles, medicaments per specified pharmacopoeias, and parts and components; and inserts a proviso requiring a brand owner who foregoes actionable claims to file an affidavit authorising packers to print a declaration on unit containers.

Concessional state tax rate applies to intra State supplies to registered exporters, subject to export and documentation conditions.
Exemption limits state tax on intra State supplies by a registered supplier to a registered recipient for export to a concessional amount, conditioned on issuance of a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice details in the shipping bill, recipient registration with a recognised export body, placement of a purchase order with notice to the supplier's tax officer, prescribed direct movement or warehousing arrangements, endorsed invoices and warehouse acknowledgements where aggregation occurs, and provision of shipping bill and proof of export to the supplier and its jurisdictional officer.

GST rate amendments expand Government Entity definition and revise service tax rates with specific input tax credit conditions.
Amendments to the Andhra Pradesh GST notification (effective 13 October 2017) expand recipient definitions to include Government Entity and a revised "Governmental Authority," impose procurement-related provisos for supplies to such entities, and modify SGST rate entries for specific services-notably composite works contracts, construction, transport and renting where fuel is included, leasing of pre-July 2017 motor vehicles, transportation of natural gas, goods transport, and job-work/printing services-while attaching conditional input tax credit rules and updating related itemizations.

GST notification amendment clarifies valuation, refines service classifications and definitions, and adjusts input tax credit references.
The corrigendum amends the earlier notification by inserting a reference to sub section (1) of section 16, substituting wording in multiple table entries to clarify valuation instructions and explanatory language, and refining item descriptions including exclusions and conjunctions.

Payment of central tax on outward supply: non-composition registered persons must pay at time of supply and file prescribed returns.
Registered persons not opting for the composition scheme are required to pay central tax on outward supplies at the time of supply, including situations attracting special supply provisions, and must furnish details and returns under Chapter IX and applicable rules, complying with payment periods prescribed by the Act; this notification supersedes the earlier notification cited.

Registration exemption for e-commerce service suppliers via operator required to collect tax at source below prescribed turnover threshold.
Suppliers of services made through an electronic commerce operator required to collect tax at source are exempt from registration under the State GST Act where their aggregate turnover, computed on an all India basis, does not exceed the specified threshold; a lower all India threshold applies for suppliers in special category States.

Late fee waiver for GSTR-3B returns: excess charges beyond daily thresholds waived for specified months.
The State Government, on Council recommendations, limits recoverable late fee for failure to furnish GSTR-3B returns by the due date: amounts in excess of a fixed daily threshold are waived for registered persons for returns of October 2017 onwards. A lower daily threshold for waiver applies where the total central tax liability in the return is nil.

Notification amendment extends statutory deadline to end of December under GST rule framework for state tax compliance.
Amendment substitutes the previously specified deadline in an earlier state tax notification by replacing the specified November date with a later December date, altering the operative cutoff prescribed by that notification, effected under the State Goods and Services Tax legislative framework and issued by the Commissioner.

Return filing extension for non-resident taxable persons in FORM GSTR-5 granted to cover earlier months and prevent default.
The Commissioner, exercising powers under the Arunachal Pradesh Goods and Services Tax Act and the State GST Rules, extends the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for the months of July, August, September and October 2017 to a later specified date, thereby modifying the original return-filing timeline for those taxpayers.

Amendment of statutory notification extends compliance deadline under state GST by substituting a later date.
Amendment substitutes the compliance date in Notification No. 38/2017-State Tax under the Arunachal Pradesh Goods and Services Tax Act, replacing the previously specified date with a later date, thereby extending the period prescribed by the original notification.

GSTR-1 filing deadline extension for high-turnover taxpayers with staggered new monthly due dates announced.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is granted to registered persons with aggregate turnover above 1.5 crore rupees, prescribing staggered due dates for months July 2017 through March 2018 as set out in the notification table; extensions for returns under sub-section (2) of section 38 and sub-section (1) of section 39 will be notified subsequently in the Official Gazette.

Extension of time to file GSTR-1 for small taxpayers with a special quarterly filing schedule and prescribed deadlines.
The notification extends time for furnishing outward supply details in FORM GSTR-1 for registered persons having aggregate turnover of less than 1.5 crore rupees, requiring them to follow a special procedure for quarterly filing covering July 2017-March 2018 and prescribing specific deadlines for each quarter, with detailed procedure and any further extensions to be published in the Official Gazette.

Return filing deadlines for Form GSTR-3B require electronic submission through the common portal by the prescribed last date.
The Commissioner prescribes that returns in Form GSTR-3B for the listed months must be furnished electronically through the common portal on or before the last dates specified in the Table. Registered persons furnishing Form GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.

Insolvency Law Committee to review implementation of the Insolvency and Bankruptcy Code and recommend procedural reforms within a fixed timeline.
An Insolvency Law Committee comprising government officials, regulators, bankers, industry and professional representatives is constituted to review the operation of the Insolvency and Bankruptcy Code, 2016, identify issues affecting corporate insolvency resolution and liquidation, and make recommendations to improve procedural efficiency and implementation. It may co-opt experts and consult stakeholders; non-official members may receive allowances if their sponsors do not cover expenses, with secretarial support from the Ministry of Corporate Affairs/IBBI, and must submit recommendations within a prescribed timeline.