Concessional intra-state tax rate for research supplies reduces state GST where specified certificates and conditions are met.
Exemption of State tax above a concessional intra state rate applies to specified scientific and technical goods, accessories, software, prototypes (subject to an annual aggregate limit), and live animals supplied to qualifying public funded research institutions, registered research institutions, government departments/laboratories, and regional cancer centres, contingent on prescribed certificates evidencing registration and that goods are required for research; live animals additionally require a no objection certificate from the Committee for the Purpose of Control and Supervision of Experiments on Animals, and certain institutions are subject to a non transferability period after installation.

Extension of return filing deadline for Input Service Distributor in FORM GSTR-6 granted; further monthly extensions to be notified.
The Commissioner extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 until 31 December 2017, invoking the power to extend return-filing deadlines under the Act read with the applicable state GST rule and superseding an earlier notification.

Extension of return filing deadline for non-resident taxpayers in FORM GSTR-5 granted, covering specified earlier tax periods.
The Commissioner, exercising powers under the Assam Goods and Services Tax Act and rule 63 of the Rules, extends the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the months of July, August, September and October 2017, setting the deadline as the 11th day of December, 2017 for those specified periods.

Notification amendment: substitution of effective date under Assam GST notification changing the operative compliance date.
The Commissioner of State Tax, Assam, exercising powers under sub section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, amends Notification No. 12/2017 GST by substituting the previously stated effective date with a new date, effecting a change solely to the operative date specified in that notification.

Extension of GSTR-1 filing deadlines for specified registered persons, with staggered monthly final dates and further return notifications to follow.
Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is granted for a class of registered persons above the aggregate turnover threshold, superseding an earlier notification and prescribing staggered final dates for months July to March. 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.

GSTR-3B filing deadlines set; returns must be filed electronically and liabilities discharged via electronic ledgers.
Specification of last dates for submission of FORM GSTR-3B for January, February and March 2018 to be furnished electronically through the common portal. Registered persons must discharge tax, interest, penalty, fees or other amounts 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.

Return filing obligation in FORM GSTR-3B: monthly deadlines and mandatory ledger-based tax payment by specified last dates.
Mandates furnishing of returns in FORM GSTR-3B for January, February and March 2018 through the common portal by the specified last dates, and requires that declared tax liabilities be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than those corresponding last dates.

Extension of return filing deadline for Input Service Distributors: July GSTR-6 returns allowed until further notification.
An administrative extension of the time limit is granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 for July, 2017, under the Chief Commissioner's powers, superseding the earlier order except insofar as prior actions or omissions are concerned. Extensions for the months of August, September and October, 2017 will be notified subsequently.

Return filing deadline for FORM GSTR-5A extended to December 15 for suppliers of online information and database access services.
Extension granted for furnishing the return in FORM GSTR-5A for July-October 2017 until 15 December 2017 for persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient, issued under statutory powers and superseding the earlier CCT order CCW/GST/74/2015-2.

Extension of return filing deadline for non-resident taxable persons in FORM GSTR-5 grants additional time to furnish returns.
The Chief Commissioner extended the time limit for furnishing returns by non-resident taxable persons in FORM GSTR-5 for July, August, September and October 2017 until the eleventh day of December 2017, exercising powers under sub-section (6) of section 39 read with section 168 of the Andhra Pradesh GST Act, 2017 and rule 63 of the Andhra Pradesh GST Rules, 2017.

Extension of GSTR 1 filing deadlines granted for taxpayers above the aggregate turnover threshold; new submission dates prescribed.
The Chief Commissioner extends the statutory deadline for furnishing outward supply details in FORM GSTR-1 for registered persons exceeding the aggregate turnover threshold, superseding an earlier order and prescribing new submission dates for specified months in a tabular schedule; extensions for related return provisions will be notified subsequently.

Return filing requirement for GSTR-3B: electronic filing mandated and tax liabilities discharged via e-ledgers by notified last date.
Mandates electronic furnishing of FORM GSTR-3B returns through the common portal for specified months up to March 2018 by the last dates in the Table, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding return filing deadline.

Extension of compliance deadline: cutoff moved to 31st December replacing the earlier end-November date under Goa GST rules.
The Commissioner, invoking Section 168 of the Goa GST Act and sub-rule (3) of Rule 45 of the Goa GST Rules, amends Notification CCT/26-2/2017-18/19 dated 31 October 2017 by substituting the previously specified date of the 30th day of November, 2017 with the 31st day of December, 2017.

Extension of return filing deadline for Input Service Distributors allows furnishing FORM GSTR-6 for specified months beyond original limit.
The Commissioner extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July 2017 until the 31st day of December 2017 and states that extensions for August, September and October 2017 will be notified subsequently.

Extension of return filing deadline for non resident OIDAR suppliers allows delayed submission of GSTR-5A returns to specified date.
Extension of filing deadline for returns in FORM GSTR-5A is granted, extending the last date for furnishing returns for July, August, September and October 2017 to 15 December 2017 for persons supplying OIDAR services from outside India to non taxable online recipients under the integrated GST framework and Goa GST rules.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5 granted for specified months under statutory authority.
The Commissioner extends the time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the months of July, August, September and October 2017, fixing the extended due date as the 11th day of December 2017, issued under the statutory powers conferred by the Goa GST Act and the relevant procedural rules.

Notification amendment under GST law: compliance date substituted to a later date via powers under Section 39(6) read with Section 168.
Exercise of delegated powers under Section 39(6) read with Section 168 of the Goods and Services Tax Act amends an earlier notification by substituting the previously specified compliance date with a later date, effected by replacing the words, figures and letters stating the earlier date in Notification No. CCT/26-2/2017-18/14 with those reflecting the substituted date.

Extension of time for filing GSTR-1: deadlines for specified months moved to later dates for high-turnover registrants
Extends the statutory deadlines for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover in the preceding or current financial year exceeds the specified threshold, prescribing revised cut-off dates for submission of FORM GSTR-1 for the months from July 2017 through March 2018 as set out in the Table.

Return filing deadline for GSTR-3B specified; electronic payment via cash or credit ledger required by same deadline.
Notification prescribes final dates for electronic filing of returns in FORM GSTR-3B for specified months and requires that registered persons discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date for filing the return, subject to statutory payment provisions.

Real estate agents designated as reporting entities under anti-money laundering law, triggering due diligence and reporting obligations.
Notification under the Prevention of Money-laundering Act designates real estate agents, as defined in the Real Estate (Regulation and Development) Act, 2016, as persons carrying on a designated business or profession under the PMLA, thereby subjecting them to the Act's compliance obligations including customer due diligence, record-keeping and reporting duties.