Tax on outward supplies: registered persons not under composition must pay at time of supply and file prescribed returns.
Registered persons not opting for the composition levy must pay State tax on outward supply of goods at the time of supply, including in situations attracting special time-of-supply provisions, and must furnish details and returns under Chapter IX of the Act and comply with prescribed payment periods.

Composition levy opt-out requires payment of state tax at time of supply with returns per law.
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 of goods at the time of supply as specified in clause (a) of sub section (2) of section 12, including situations attracting section 14, and must furnish the details and returns mentioned in Chapter IX with the payment period as specified in the Act.

State tax on outward supply at time of supply applies to registered persons not opting composition; returns required.
Registered persons not opting for the composition levy are notified as liable to pay state tax on the outward supply of goods at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14; they must furnish details and returns under Chapter IX and pay tax within the periods prescribed by the Act.

Tax obligation for non-composition registered persons: pay central tax at time of supply and comply with return requirements.
Registered persons who did not opt for composition levy under section 10 are required to pay central tax on outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12, including situations attracting section 14; they must furnish details and returns as mentioned in Chapter IX and the rules thereunder, and pay tax within periods prescribed by the Act.

Time of supply: registered taxpayers not under composition must pay central tax at the time of outward supply.
Notification designates registered persons not opting for the composition levy as liable to pay central tax on outward supplies of goods at the time of supply, including situations attracting time-of-supply adjustments, while excluding registered persons making specified actionable claims; such persons must furnish required details and returns and pay tax within the periods prescribed, and the notification supersedes the earlier notification except as to prior actions.

Exemption from registration for small e commerce service suppliers when turnover falls below the statutory threshold for the financial year.
Persons supplying services through an electronic commerce operator required to collect tax at source, whose aggregate turnover computed on an all India basis for a financial year does not exceed the prescribed threshold, are exempted from obtaining registration under the Act; supplies specified under the exclusionary provision are not covered. A lower threshold for the same exemption is specified for special category States other than Jammu and Kashmir.

Registration exemption for small e commerce service suppliers routed through operators required to collect tax at source.
Persons supplying services through an electronic commerce operator required to collect tax at source, whose aggregate turnover computed on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as a category exempted from obtaining registration under the Maharashtra Goods and Services Tax Act, 2017; supplies specified under subsection (5) of section 9 are excluded.

Registration exemption for suppliers via e commerce operators required to collect tax at source when turnover below prescribed thresholds.
Suppliers of services made through an electronic commerce operator required to collect tax at source under section 52 are exempted from registration under the Himachal Pradesh GST Act if their aggregate turnover, computed on an all India basis, does not exceed twenty lakh rupees in a financial year; for suppliers in special category States (excluding Jammu and Kashmir) the exemption applies only where the all India aggregate value of such supplies does not exceed ten lakh rupees.

Registration exemption for small e commerce service suppliers transacting through TCS collecting operators; thresholds limit applicability across states.
Persons making supplies of services through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; supplies excluded by the specified exception are not eligible. A lower threshold applies for suppliers in special category states (excluding Jammu and Kashmir), with the regional threshold governing eligibility instead of the general all India threshold for those states.

Registration exemption for e-commerce service suppliers when turnover falls below prescribed all India and special state thresholds.
Specifies an exemption from compulsory registration under the Central Goods and Services Tax Act for persons making supplies of services through an electronic commerce operator required to collect tax at source, excluding supplies under section 9(5), subject to an all-India aggregate turnover ceiling and a lower ceiling for special category States, issued under section 23(2) of the Act.

Late fee cap limits daily liability for delayed GSTR-3B filings and provides a reduced cap for nil tax returns.
A Late Fee Cap is prescribed for delayed filing of returns in FORM GSTR-3B from October 2017 onwards, limiting the daily late fee payable by a registered person to a fixed small amount for each day of delay; where the return shows no state tax liability, a lower per day cap applies and liability in excess of that reduced amount is waived.

Waiver of late fee limits daily penalty exposure for delayed GSTR-3B filings and eases burden on nil-tax returns.
Waiver of late fee applies to registered persons who fail to furnish FORM GSTR-3B for October 2017 onwards by the due date under section 47, so that the portion of daily late fee in excess of twenty five rupees is waived; where the total state tax payable in the return is nil, the portion of daily late fee in excess of ten rupees is waived.

Late fee waiver for delayed GSTR-3B filings reduces penal exposure and limits charges for nil-tax returns.
The Government waives late fee amounts payable by registered persons for failure to furnish returns in FORM GSTR-3B by the due date, removing liability for late-fee amounts in excess of a specified daily threshold for filings from October 2017 onwards; a lower daily threshold applies where the return shows nil state tax payable.

Late fee cap for GSTR-3B filings limits excess daily penalties for delayed returns and reduces liability.
Waives the portion of late fee for delayed FORM GSTR-3B filings from October, 2017 onwards that exceeds specified nominal per day thresholds under section 128, with a lower per day cap applying where the total central tax payable in the return is nil, thereby capping effective per day late fee exposure for delayed returns under section 47.

Late fee cap for GSTR 3B filings limits per day charges and reduces liability for nil tax returns.
The Central Government limits the late fee for delayed filing of FORM GSTR-3B from October 2017: where tax is payable, late fee in excess of a specified daily amount is waived; where total central tax payable is nil, late fee in excess of a lower specified daily amount is waived, thereby capping per day late fee exposure for registered persons.

Extension of due date for FORM GST ITC 04 submissions-government amends earlier notification to allow additional filing time.
The Commissioner of State Tax, Maharashtra, has amended Notification No. 53/2017 State Tax to extend the due date for submission of details in FORM GST ITC 04 by substituting the earlier prescribed date with a later date. The amendment is made under section 168 of the Maharashtra Goods and Services Tax Act, 2017 and sub rule (3) of rule 45 of the Maharashtra GST Rules, 2017, and is published as Notification No. 63/2017 State Tax in the State Gazette.

Extension of GST notification deadline under Gujarat GST rules, substituting the earlier cutoff with a later operative date for compliance.
The Government of Gujarat, invoking authority under the Gujarat Goods and Services Tax Act and Rules and the rule provision permitting notifications to be deemed issued by the Commissioner of State Tax, amends notification No. 53/2017-Central Tax by substituting the earlier specified cutoff date with a later date, thereby altering the operative date referenced in the earlier notification.

Extension of notification deadline under state GST rules, postponing the previously notified deadline to a later date.
Amendment to a state GST notification substitutes the previously specified deadline with a later date, effecting a deadline extension for the application of that notification, made under the enabling provisions of the state GST framework and published as an administrative amendment in the Gazette.

Due date extension for Form GST-ITC-04: filing deadline postponed under Sikkim GST notification to a later date.
The State Government amends Notification No. 53/2017-State Tax to substitute the originally prescribed due date for submission of details in Form GST-ITC-04 with a later date, thereby postponing the filing deadline; the amendment is made under the Sikkim Goods and Services Tax Act, 2017 and the Sikkim Goods and Services Tax Rules, 2017.

Due date extension for Form GST-ITC-04 filing; deadline moved by CGST notification to allow additional compliance time.
Extension of the filing deadline for submission of Form GST-ITC-04 is effected by substituting the previously prescribed due date in Notification No. 53/2017 Central Tax with a later date, thereby shifting the statutory deadline for furnishing details in Form GST-ITC-04 under the CGST Act and rule 45.