Extension of filing deadline for submission of closing stock details online; dealers must upload the prescribed format.
The Commissioner, under section 70 of the Delhi Value Added Tax Act, 2004, has extended the deadline for registered dealers to submit closing stock details online in the prescribed tabular format showing amounts by specified tax rates; the notification takes immediate effect and applies only to electronic filing of those particulars for the identified reporting dates.

Tamil Nadu GST amended to permit manual filing, revise refund forms, adjust invoice wording and set appellate routes.
The amendment excludes specified central notification services from the aggregate value of exempt supplies, changes rule 54(2) to allow suppliers to issue rather than be required to issue invoices, and inserts rules permitting manual filing and processing alongside electronic filing. It creates an appellate hierarchy with specified appeal routes and limitation periods, and appends manual refund Forms GST RFD-01A and RFD-01B detailing application fields, declarations, verification, annexures for refund calculations, and refund order particulars.

Extension of filing deadline for GSTR-4 permitted by state notification, substituting the earlier due date with a later one.
An amendment to Notification No.10/2017 replaces the previously prescribed due date for filing FORM GSTR-4 with a later date, thereby extending the statutory filing deadline for taxpayers required to submit GSTR-4 under the State GST framework.

Payment of state tax at time of supply for non-composition registered persons; returns and payment period mandated.
Registered persons who did not opt for the composition levy are designated to pay state tax at the time of supply on outward supplies of goods, including cases attracting section 14, as per clause (a) of sub section (2) of section 12 of the Tamil Nadu GST Act. Such persons must furnish details and returns under Chapter IX and the relevant rules, and the period for payment of tax shall be that specified in the Act. The notification supersedes the earlier departmental notification except as to prior acts or omissions.

Registration exemption for suppliers using ecommerce operators with tax collected at source, subject to aggregate turnover thresholds and state limits.
Exemption from registration is provided for persons making supplies of services through an electronic commerce operator required to collect tax at source, where the person's aggregate turnover, computed on an all-India basis, does not exceed the prescribed threshold; a lower threshold applies for persons in special category States (excluding Jammu and Kashmir).

Late fee waiver for delayed GSTR-3B filing limits recoverable late fees and reduces charges when state tax payable is nil.
The notification waives the portion of late fee for failure to furnish FORM GSTR-3B (from October 2017 onwards) in excess of twenty five rupees per day, and where the state tax payable is nil, waives the portion in excess of ten rupees per day, under section 47, issued under the powers of section 128 of the Tamil Nadu GST Act, 2017.

Special quarterly GSTR-1 filing requirement for registered persons below prescribed turnover threshold with extended deadlines.
Registered persons below the prescribed aggregate turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly, with the notification prescribing extended deadlines for specified quarters and stating that further procedural rules or extensions for the relevant period will be notified in the Official Gazette.

Exemption for transit cargo services to Nepal and Bhutan now attracts nil tax for intra State supplies.
Kerala inserted serial 9B (Chapter 99) into its SGST notification to exempt intra State supply of services associated with transit cargo to Nepal and Bhutan by prescribing nil tax in both columns; the amendment implements the GST Council recommendation and is stated to be effective from 29th September, 2017.

No refund of unutilized input tax credit: corduroy fabrics added to non-refundable list under Kerala GST.
Kerala has added corduroy fabrics (commodity code 5801) to the list of goods for which no refund of unutilized input tax credit will be allowed where the credit accumulated because the tax rate on inputs exceeded the tax rate on outputs, by amending the prior notification under the Kerala SGST framework.

Tax rate reduction: Kerala revises GST schedules and imposes brand based packaging conditions with affidavit and labelling requirements.
Notification amending multiple State GST schedules to reduce tax rates for specified goods by substituting and inserting tariff entries, revising descriptions and exceptions, and introducing brand-based eligibility criteria. It defines "brand name" and "registered brand name," and adds an Annexure requiring an affidavit and unit-container labelling where actionable claims or enforceable rights in a brand are voluntarily foregone. The notification is issued under the State GST Act and declared effective from a specified earlier date.

Quarterly GSTR-1 filing for small taxpayers mandated with specified deadlines and special-procedure notification to follow.
Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis for July-September 2017, October-December 2017 and January-March 2018 with specified due dates, and the detailed special procedure or extension of time for furnishing details or returns for July 2017-March 2018 will be notified subsequently in the Official Gazette.

Late fee waiver for delayed GSTR-3B filings: excess daily penalties above prescribed thresholds are waived.
The State authorises waiver of late fee amounts for failure to furnish FORM GSTR-3B by the due date for returns from October 2017 onwards, waiving the portion of daily penalties that exceeds a prescribed daily threshold. A separate lower daily threshold applies where the return shows nil state tax, so that late fee amounts in excess of that lower threshold are waived, thereby capping effective penalty exposure for late filers.

Electronic commerce operator tax collection: service suppliers through such operators below the turnover threshold exempt from registration.
Persons supplying services through an electronic commerce operator required to collect tax at source under section 52, whose aggregate turnover on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as exempted from obtaining registration; the exemption excludes supplies covered by the sub section of section 9 that lists excluded supplies and is issued under the powers of sub section (2) of section 23 of the State GST Act.

Madhya Pradesh GST rules updated: manual filing allowed, refund forms added, issuance discretion and appellate authority specified.
The amendment clarifies that certain notified services are excluded from the aggregate value of exempt supplies for rule 42/43, changes rule 54(2) to permit (not mandate) supplier issuance, creates Rules 97A and 107A allowing manual filing and issuance in prescribed forms alongside electronic processes, establishes Rule 109A setting appellate routes to Commissioner (Appeals) or Additional Commissioner (Appeals) depending on the officer issuing the order, and inserts FORM-GST-RFD-01A/B and annexed statements for manual refund applications and refund orders covering exports, SEZ transactions, and inverted tax credit refunds.

GSTR-3B due dates set; returns must be filed electronically and tax paid via electronic ledgers by the last filing date.
The Commissioner specifies that Form GSTR-3B returns for the listed months must be furnished electronically through the common portal on or before the corresponding last dates 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 last date for furnishing the return.

Non-composition taxpayers must remit state tax at time of outward supply and file prescribed returns accordingly.
Registered persons who did not opt for the composition levy under section 10 are notified as a class required to pay state tax on the outward supply at the time of supply, including situations attracting the provisions of section 14, and must furnish details and returns as prescribed in Chapter IX and the rules thereunder, with tax payment periods as specified in the Act.

Time of supply: registered non-composition suppliers must pay state tax at supply and file required returns.
Registered persons who have not opted for the composition levy are notified as the class required to pay state tax on the outward supply of goods at the time of supply, including situations attracted by section 14, and must furnish details and returns as specified in Chapter IX and pay tax within the periods prescribed under the Act.

Registration exemption for service suppliers on e commerce platforms using tax collection operators where turnover is below the statutory threshold.
Exempts service suppliers who make supplies through an electronic commerce operator required to collect tax at source from obtaining GST registration, where the supplier's aggregate turnover, computed on an all India basis, does not exceed the statutory threshold for a financial year; excludes supplies specified in the statutory exclusion and is made under the State Government's power to specify categories for registration exemption.

Late fee cap for delayed GSTR-3B filings: waiver limits excess charges and reduces threshold for nil-tax returns.
Notification limits the maximum late fee for delayed FORM GSTR-3B filings from October 2017: the State waives the portion of late fee exceeding twenty five rupees per day where State tax is payable; where the return shows nil State tax, the waiver applies to the portion exceeding ten rupees per day.

Quarterly GSTR-1 filing for small taxpayers with an aggregate turnover limit now prescribed, with specified quarterly deadlines.
Notification prescribes quarterly filing of details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover upto 1.5 crore, designating them to follow a special procedure under section 148, and setting fixed deadlines for three quarters (July-September 2017; October-December 2017; January-March 2018), with any special procedure or extension for furnishing details or returns for July 2017 to March 2018 to be notified subsequently.