Rajasthan GST rules amended to permit manual filing, revise supplier issuance wording, and add manual refund forms.
Rajasthan amends the SGST Rules to: (1) clarify that exempt-supply aggregates exclude services listed in Central Notification No. 42/2017; (2) change rule 54 wording from "supplier shall issue" to "supplier may issue"; (3) add rules 97A and 107A allowing manual filing/issuance where electronic filing is prescribed; and (4) insert FORM GST RFD-01A and FORM GST RFD-01B for manual refund applications and refund orders with associated declaration and calculation statements.

Return filing deadline for FORM GSTR-3B requires electronic submission and payment via electronic ledgers by the specified due date.
Returns in FORM GSTR-3B for the months specified must be furnished electronically through the common portal on or before the last dates specified in the Table. Tax liabilities shown in FORM GSTR-3B must be discharged not later than those corresponding last dates by debiting the electronic cash ledger or electronic credit ledger, subject to the provisions of section 49 of the Act.

Extension of filing deadline for FORM GST TRAN-1 under state GST rules, moving the submission deadline to late December.
The Commissioner of State Tax, exercising delegated powers under the Rajasthan GST framework and on the Council's recommendation, has superseded an earlier notification and extended the deadline for submitting the transitional declaration in FORM GST TRAN-1 to 27th December, 2017, while preserving effects of actions done or omitted before the supersession.

Extension of due date for FORM GST TRAN-1: deadline extended to 27 December under Rule 117 and Section 168.
Extension of the due date for submission of the declaration in FORM GST TRAN-I by the Commissioner of State Tax, issued under the Rajasthan Goods and Services Tax Rules and Act, expressly superseding the prior notification dated 28 October 2017 and preserving actions or omissions made before the supersession.

Tax exemption for intra State export supplies limited to a concessional rate, conditional on export and compliance.
Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from State tax insofar as tax exceeds the amount calculated at the rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export to quote supplier GSTIN and invoice number; recipient registration with an Export Promotion Council or Commodity Board; order copy to supplier's tax officer; direct movement to port/airport/land customs station or via registered warehouse; aggregation and warehouse acknowledgement requirements; and provision of shipping bill and proof of export to supplier and jurisdictional tax officer.

Quarterly GSTR-1 filing for small taxpayers below threshold - specified quarterly deadlines set and special procedures to follow.
Notification requires registered persons with aggregate turnover upto 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, prescribing specific quarters and final dates for filing. The State Government invokes section 148 to classify these persons for a special filing procedure and states that detailed procedure or any extension of time for furnishing details or returns under the relevant provisions will be notified subsequently.

Chhattisgarh GST rules amended to allow manual filings, alter refund forms, and set appellate authority appointments.
An explanation excludes specified services from the aggregate value of exempt supplies for rule 42 calculations; rule 54(2) is amended to allow suppliers discretion to issue invoices. New rules 97A and 107A permit manual filing and issuance in place of electronic processes for prescribed applications, intimations, replies, declarations, statements and notices. Rule 109A sets appellate routes and limitation periods for appeals against decisions of specified officers. Rule 124 provisos allow termination of Chairman and Technical Member with Central Government action and Chairperson approval. Manual refund Forms GST RFD-01A and RFD-01B and annexures are inserted.

Composition levy non-opt-ins: registered suppliers must pay state tax at time of supply and file prescribed returns promptly.
The notification designates registered persons who did not opt for the composition levy as required to pay State tax on outward supply at the time of supply under the specified provisions, including situations under section 14, and to furnish details and returns as required by Chapter IX and the rules; the period for payment of tax is as specified in the Act.

Registration exemption for e commerce service suppliers required to collect tax at source, subject to national turnover thresholds and state proviso.
Exemption from registration is specified for persons making supplies of services through an electronic commerce operator who is required to collect tax at source, provided such persons have an aggregate turnover, computed on an all India basis, not exceeding a prescribed threshold; a lower threshold is prescribed for persons in special category States (other than Jammu and Kashmir).

Late filing fee cap: state waives excess late fees for delayed GSTR-3B filings; stricter cap where no state tax payable.
The State Government waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date, limiting liability to a specified per day cap; a lower per day cap applies where the total state tax payable in the return is nil, and the waiver covers late fee amounts in excess of those caps.

State tax amendment removes proviso to paragraph one of the rate notification, modifying applicability of the levy.
Amendment omits the proviso under Paragraph 1 of the State Tax (Rate) notification of 30 June 2017, effected under the powers of subsection (1) of section 11 of the Goods and Services Tax statute on the recommendations of the Council; the amendment limitedly removes the specified proviso without adding substitute text.

Authority for Advance Ruling constituted under Himachal Pradesh GST Act appoints designated officers to operate from Gazette publication.
An Authority for Advance Ruling is constituted under the Himachal Pradesh GST Act by notification invoking section 11(1) and rule 103, appointing two officers by designation to the Authority, with the constitution taking effect from the date of publication in the official Gazette.

Extension of GST compliance deadlines extends specified filing cut-offs under Meghalaya GST notification for affected taxpayers.
Amendment effects an administrative modification to an existing notification under the Meghalaya Goods and Services Tax Act, 2017 by substituting revised cut-off words in the notification's table. Exercising powers under the first proviso to sub section (2) of section 38 and sub section (6) of section 39 read with section 168 of the Act, the Commissioner authorised textual replacements in the table: the Sl. No. 2 and Sl. No. 3 entries have their prior cut-off wording substituted with later cut-off wording.

Supplies of scientific research goods qualify for state tax capped at 2.5% subject to institutional certificates and use restrictions.
Exempts from state tax that portion in excess of 2.5% on specified scientific and research goods when supplied to defined public funded research institutions, registered research entities, Regional Cancer Centre and government departments (other than hospitals), subject to certificates from authorized officers or heads of institutions, CPCSEA clearance for live animals, an aggregate prototypes value cap, and a five-year non-transfer restriction.

GST exemption amendments: revised treatment for public distribution services and nil rate admission to protected monuments under specified headings.
The notification restates that services by Fair Price Shops to government bodies supplying food grains and other subsidised items under the Public Distribution System are services rendered for consideration as commission or margin, omits the former entry 11B, and inserts Heading 9996 to classify admission to declared protected monuments as a nil rated service under the GST schedule.

Restaurant supply taxation: specified food and beverage supplies attract reduced central tax rate without input tax credit under tariff-based exclusion.
The notification amends earlier entries to (i) substitute a reference to Composite supply of works contract, (ii) revise and separate entries for supply of food and drink by restaurants and similar establishments with an Explanation defining declared tariff and providing that such supplies, where input tax credit has not been taken, attract a reduced central tax rate without entitlement to input tax credit under the relevant entry, (iii) omit a prior item and clarify accommodation, food and beverage services treatment, and (iv) insert manufacture of handicraft goods into the manufacturing exemptions.

GST classification: raw cotton added to notified table, affecting supplies from agriculturists to registered persons.
Amendment inserts a new serial entry into the TABLE of the cited Meghalaya GST notification identifying raw cotton as the described good, specifying agriculturist as the supplier class and any registered person as the recipient class, thereby modifying the notified treatment of supplies of raw cotton under that notification.

GST notification amendment substitutes textile HSN entries, altering taxable items and taking effect from November implementation.
Amendment under clause (ii) of the proviso to sub section (3) of section 54 substitutes the TABLE entries for Sl. No. 6A in Notification No. ERTS(T) 65/2017/5, replacing them with HSN 5608 (knotted netting and made-up nets), HSN 5801 (corduroy fabrics) and HSN 5806 (narrow woven fabrics and adhesive-assembled warp goods); the amendment is effective from 15th November, 2017.

GST schedule amendments update tariff classifications and impose brand-based conditions for non-unit container goods.
The notification amends the GST Schedule by substituting, omitting and inserting tariff entries and descriptions, distinguishing "fresh or chilled" goods from non-fresh goods, and creating conditional provisions for goods not in unit containers that either bear a registered brand name or bear a brand name with an actionable or enforceable right, subject to ANNEXURE conditions. The Explanation defines "registered brand name" as brands registered on or after the specified reference date under trademark, copyright or foreign laws. The notification takes effect on the stated commencement date.

GST notification amends schedules, revises item classifications, updates brand-name definition for tax treatment, effective 15 Nov 2017.
The notification amends Notification No. ERTS(T)65/2017/1 by substituting, inserting and omitting numerous tariff entries across Schedules I-V to reclassify goods and adjust GST rate applicability, adds branded unit packaged goods subject to ANNEXURE conditions, inserts items such as e waste, medical oxygen, fly ash products, aircraft seats/engines and permanent transfer of IP for software, and revises the explanation of registered brand name. The amendment is effective 15 November 2017.