Exchange rate determination for customs: specified currency conversion rates set for import and export valuation purposes.
Determination of exchange rates for customs valuation is prescribed by notification issued under Exchange Rate Determination powers, superseding the prior notification and fixing conversion rates for specified foreign currencies for import and export purposes. The mechanism distinguishes rates for imported goods and exported goods through two annexed schedules listing currencies with corresponding conversion rates to be used by customs officials and traders for assessing value and computing duties.

Extension of due date for FORM GST-ITC-04 to 31 December 2017, replacing the earlier November deadline.
The Commissioner amends notification No. Tax/4(53)/GST-NOTN/2016/14 to extend the filing deadline for FORM GST-ITC-04, substituting the 30th day of November, 2017 with the 31st day of December, 2017, under section 168 of the Act and sub-rule (3) of rule 45 of the Manipur GST Rules.

Time limit extension for Input Service Distributor returns: July filing deadline extended; further months to be notified.
Extension granted for the time limit to furnish returns by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 until the 31st day of December, 2017, the Commissioner invoking statutory extension powers and superseding the earlier notification; extensions for August, September and October, 2017 will be notified subsequently in the Official Gazette.

Return filing extension for non-resident online suppliers granted; GSTR-5A deadline for specified months extended to a later date.
Extends the time limit for furnishing the return in FORM GSTR-5A by persons supplying online information and database access or retrieval services from a place outside India to non-taxable online recipients for July, August, September and October, 2017, and sets the extended due date as the 15th day of December, 2017.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted, allowing delayed submission under statutory authority.
The Commissioner of Taxes, exercising powers under the Manipur Goods and Services Tax Act and applicable rules, extended the time for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the months of July, August, September and October 2017 until the specified extended date in December 2017, thereby modifying the statutory filing deadline for those periods.

Extension of filing deadline for Form GSTR-4 granted, postponing the statutory return due date under Manipur GST notification.
The Commissioner of Taxes, under powers conferred by sub section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017, amends Notification No. Tax 4/(53)/GST-NOTN/2016/9 (dated 13th October, 2017) by substituting the previously notified due date with the 24th day of December, 2017 for filing Form GSTR-4.

Extension of GSTR-1 due dates establishes staggered monthly filing deadlines for specified months under Manipur GST notification.
Extension of time is provided for furnishing details in Form GSTR-1 under section 37(1) by registered persons whose aggregate turnover exceeded the specified threshold, with a staggered schedule of revised deadlines for months July 2017 through March 2018; separate extensions for returns under section 38(2) and section 39(1) will be notified subsequently.

GSTR-3B filing deadlines require electronic submission and payment via electronic cash or credit ledgers by the prescribed due date.
Mandates electronic submission of FORM GSTR-3B for the specified months through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to 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 prescribed last date for filing the return.

GST exemption for protected monument admissions now specified as nil-rated, clarifying tax treatment under amended notification.
The notification substitutes the entry for Fair Price Shop services to state that services to government by sale of PDS items where consideration is commission or margins are covered, deletes the prior related entry 11B, and inserts Heading 9996 to make services by way of admission to a protected monument nil-rated under the notification.

State GST reclassifies restaurant and accommodation supplies and restricts input tax credit for specified food service supplies.
The notification amends State GST entries to (a) substitute Composite supply of works contract in place of a prior phrase; (b) replace and reclassify entries for supply of food or drink by restaurants, eating joints, messes and canteens-distinguishing standalone outlets from those located in lodging premises above a declared tariff threshold and imposing input tax credit restrictions where credit has been taken; (c) omit a prior sub-item and reword accommodation and food service coverage to exclude specified subcategories; and (d) insert manufacture of handicraft goods as a notified activity with its meaning referenced to an earlier notification.

Concessional GST rate for scientific supplies to eligible research institutions, subject to certification and use restrictions.
The notification grants a concessional state tax rate on scientific and technical instruments, accessories, consumables, specified computer media and software, live animals for experimental purposes, and prototypes (subject to an aggregate value limit) when supplied to defined research institutions and government laboratories, conditioned on production of prescribed certificates certifying research-only use, departmental or registration verification where applicable, and compliance with transfer/use restrictions including a prohibition on transfer or sale for a specified period for certain recipients.

Amendment to GST rate notification updates classification of textile goods altering tariff entries for netting and fabrics.
Amendment to the State GST rate notification substitutes entries in the TABLE of the earlier SRO-GST-5, replacing the prior Sl. No. 6A with entries describing knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials, corduroy fabrics, and narrow woven fabrics (including narrow fabrics consisting of warp without weft assembled by means of an adhesive), thereby updating their tariff descriptions for SGST rate classification.

GST classification update: Raw cotton entry added, specifying agriculturist and registered person as supplier categories.
The State Government, invoking sub-section (3) of section 9 of the Jammu and Kashmir GST Act, 2017, amends SRO-GST-4 by inserting serial entry 4A in the TABLE to classify goods under code 5201 as Raw cotton and to specify the supplier categories as Agriculturist and Any registered person.

GST schedule amendment: reclassification hinges on branded goods and defined registered brand name for preferential treatment.
The notification amends the Jammu and Kashmir GST Schedule by substituting, omitting and inserting tariff entries for numerous commodity headings, creating paired entries for goods "fresh or chilled" and "other than fresh or chilled" where non-fresh goods not in unit containers are classified for special treatment only if they bear a registered brand name or a brand with an actionable or enforceable legal right (excluding voluntarily foregone rights), subject to conditions in ANNEXURE I; it also defines "registered brand name" to include brands registered on or after 15 May 2017 under specified domestic or foreign laws.

Special filing procedure for GSTR-1 for small registered taxpayers requires quarterly submission under specified timelines.
Registered persons with an aggregate turnover up to 1.5 crore rupees must follow a special procedure requiring submission of outward supply details in FORM GSTR-1 for specified quarters, with prescribed timelines for furnishing those details under the notification issued under the Jammu and Kashmir Goods and Services Tax Act, 2017.

Registration exemption for small e-commerce suppliers where operator collects tax at source, subject to a lower state threshold.
Suppliers of services made through an electronic commerce operator required to collect tax at source under section 52, with aggregate turnover computed on an all India basis not exceeding twenty lakh rupees in a financial year, are specified as exempt from registration under section 23(2) of the Jammu and Kashmir GST Act; supplies under section 9(5) are excluded. A proviso sets a lower all India aggregate value ceiling for suppliers in the special category States (other than Jammu and Kashmir).

Registered persons not opting for composition levy must pay state tax at the time of supply and comply with filing requirements.
Notification designates registered persons not opting for the composition levy as required to pay state tax on the outward supply of goods at the time of supply, includes supplies falling under special time-of-supply rules, and requires such persons to furnish returns and pay tax within periods prescribed by the Act.

Jammu and Kashmir GST rules amended to allow manual filing, revise invoice issuance, define appellate routes, and add manual refund forms.
The notification amends Jammu and Kashmir GST Rules to (1) exclude specified central notification services from exempt-supplies valuation; (2) change rule 54(2) so a supplier "may issue" rather than "shall issue" invoices; (3) add rules 97A and 107A to permit manual filing/issuance alongside electronic filing in prescribed Forms; (4) insert rule 109A specifying appellate routes to Commissioner or Additional Commissioner with appeal timeframes (one provision stating "within months", another prescribing six months); (5) allow State Government, with Chairperson approval, to terminate Chairman and Technical Member; and (6) insert FORM-GST-RFD-01A and FORM-GST-RFD-01B for manual refund applications and refund orders, including declarations and annexures for calculation.

Extension of time for filing FORM GST TRAN-1 granted, extending the submission deadline and superseding the earlier order.
The Commissioner, exercising powers under rule 117 of the Central Goods and Services Tax Rules read with section 168 of the Act and on Council recommendations, issued an order superseding Order No. 07/2017-GST and extended the period for submitting the declaration in FORM GST TRAN-1, thereby prescribing a new deadline and providing administrative relief for filing.

Extension of filing deadline for Form GST TRAN 1 declarations granted, extending the statutory submission period under rule 120A.
The period for submitting the declaration in Form GST TRAN-1 is extended under rule 120A read with the Act, on the Council's recommendation, superseding Order No. 08/2017-GST except as to actions or omissions before that supersession, and the submission period is extended until 27th December 2017.