Extension of GSTR-1 due dates for specified large taxpayers; staggered monthly deadlines announced for outward-supply filing.
Extension of time for furnishing FORM GSTR-1 is granted to registered persons above the notified turnover threshold, superseding an earlier notification. The notification prescribes a consolidated deadline for July-October filings and staggered 10th-of-month deadlines for November to March, as set out in a table, to govern furnishing of outward-supply details; extensions for other return obligations will be notified later in the Official Gazette.

Extension of GSTR-1 due dates for large taxpayers, staggered monthly filing deadlines announced under a superseding notification.
The notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the specified threshold, superseding an earlier notification and prescribing a staggered schedule of later filing dates for the months July 2017 to March 2018 as set out in the Table; extensions for furnishing other returns or details under related return provisions will be notified subsequently in the Official Gazette.

Quarterly GSTR-1 compliance for small taxpayers permitted with extended filing timelines under state GST notification.
Registered persons with aggregate turnover up to 1.5 crore in the preceding or current financial year must furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for July-September 2017, October-December 2017 and January-March 2018, with specified extended due dates; further special procedures or extensions for return filing for July 2017 to March 2018 will be notified later.

Extension of return deadline for GSTR-5A filings by non-resident online service suppliers to non-taxable recipients.
Extends the deadline for furnishing the return in FORM GSTR-5A by non-resident suppliers of online information and database access or retrieval services to non-taxable online recipients for July-October 2017, fixing 15th December, 2017 as the extended due date; issued under the Arunachal Pradesh GST Act and the Integrated GST Act and superseding Notification No. 39/2017-State Tax except as to prior acts or omissions.

Special GST filing procedure: eligible small taxpayers to submit quarterly outward-supply returns under adjusted deadlines.
Notification designates registered persons below the notified turnover threshold to follow a special procedure requiring quarterly submission of outward-supply details in FORM GSTR-1 for specified quarters, with prescribed extended deadlines for each quarter. It is issued under the State GST Act on Council recommendations and indicates that further extensions or procedural details for monthly returns for the stated period will be notified in the Official Gazette.

GSTR-1 due date extension for small suppliers follows a prescribed quarterly schedule under special GST procedure.
Notification prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall furnish outward supply details in FORM GSTR-1 quarterly for July 2017-March 2018, with final filing dates: July-September by 31 December 2017; October-December by 15 February 2018; and January-March by 30 April 2018, and notes that the special procedure and any extension of time limits will be notified later in the Official Gazette.

Quarterly GSTR 1 filing: small turnover taxpayers must submit outward supply details under a special procedure with extended deadlines.
Requires registered persons with aggregate turnover below 1.5 crore rupees to furnish outward supply details in FORM GSTR 1 quarterly, and sets extended due dates for the transition quarters: July-September 2017 by 31st December 2017; October-December 2017 by 15th February 2018; and January-March 2018 by 30th April 2018, with further procedural or extension notifications to follow in the Official Gazette.

Quarterly filing of FORM GSTR 1 required for eligible small taxpayers, with prescribed quarterly deadlines and subsequent time limit notifications.
Requires registered persons whose aggregate turnover falls within a notified threshold to furnish details of outward supplies in FORM GSTR 1 on a quarterly basis, with specified deadlines for the quarters July-September 2017, October-December 2017 and January-March 2018. Issued under section 148 of the CGST Act, the notification states that any special procedure or extension of time limits under section 38(2) and section 39(1) for July 2017-March 2018 will be notified subsequently in the Official Gazette.

GSTR-3B filing deadlines set; payments must be debited from electronic cash or credit ledgers by due dates.
Deadlines for filing FORM GSTR-3B for January-March 2018 are set as 20th February, 20th March and 20th April 2018 respectively, to be submitted electronically through the common portal. Registered persons must discharge tax, interest, penalty, fees or other payable amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding prescribed last date.

Return Filing Deadlines: specifies monthly GSTR-3B submission dates and payment via e-ledgers by corresponding due dates.
The Commissioner prescribes month-wise last dates for filing FORM GSTR-3B for January to March 2018 to be furnished electronically through the common portal. Registered persons filing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding filing deadline, subject to the Act's payment provisions.

GSTR-3B filing deadlines set; returns must be submitted electronically and liabilities paid via electronic ledgers by due dates.
Notification sets last dates for electronic submission of FORM GSTR-3B for specified months and requires registered persons furnishing FORM GSTR-3B to discharge all liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the respective last date for furnishing the return.

Mandatory GSTR-3B filing required for early 2018 months; tax liabilities must be discharged via electronic cash or credit ledgers by filing deadline.
Mandates electronic furnishing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires registered persons 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 relevant last date for furnishing the return, subject to statutory payment provisions.

Form GSTR-3B electronic filing requirement; returns and tax liabilities must be discharged via electronic ledgers by due dates.
Specifies mandatory electronic furnishing of FORM GSTR-3B through the common portal for the months listed, to be filed on or before the last dates in the Table. Requires that tax, interest, penalty, fees or any other amount declared in FORM GSTR-3B be discharged by debiting the electronic cash ledger or electronic credit ledger, subject to section 49 of the Act, not later than the last date for furnishing the return. Notes record subsequent substitutions extending the consolidated filing period for certain taxpayers.

Gujarat GST amendment permits manual filing, revises refund forms, and sets appellate hierarchy with appeal timelines.
The amendment permits manual filing and processing in addition to electronic filing by inserting rules 97A and 107A, clarifies that exempt-supplies value excludes specific notified services, relaxes supplier issuance from "shall" to "may" in rule 54(2), establishes an appellate hierarchy with three- and six-month appeal timelines under rule 109A, authorises termination of certain appointments with Chairperson approval in rule 124 provisos, and inserts manual refund application and order forms (GST RFD-01A and RFD-01B) with associated declarations and annexures for specified refund types.

Himachal Pradesh GST rules amended to allow manual filing, revise refund forms, permit optional invoices, and set appellate timelines.
The amendment clarifies that exempt supplies exclude certain services per the central notification, makes issuance of a specified document permissive, and inserts Rules 97A and 107A to include manual filing wherever electronic filing or issuance on the common portal is referenced. Rule 109A prescribes appellate routes and timelines (three months for aggrieved persons; six months for officers directed to appeal). Provisos to Rule 124 enable termination of specified appointments with Council Chairperson approval. New manual refund Forms (GST RFD 01A/B) and annexures prescribe claim types, declarations and verification for refund processing.

Maharashtra GST rules permit manual filing for specified processes and introduce manual refund forms for multiple refund types.
The amendment clarifies that exempt-supply aggregates exclude services specified in Notification No. 42/2017-Integrated Tax (Rate), replaces mandatory issuance language in rule 54 with permissive language, and inserts rules 97A and 107A to allow manual filing and processing in lieu of electronic filing for specified processes. It adds FORM-GST-RFD-01A (manual refund application with grounds, declarations, verification and annexure templates for refund calculations) and FORM-GST-RFD-01B (refund order details and payment metadata).

Sikkim GST rules amended to allow manual filings, revise refund forms, and set appellate hierarchy with fixed appeal periods.
The amendment clarifies that exempt supplies exclude specified central government notified services, changes rule 54(2) from mandatory to permissive issuance, introduces 97A and 107A to allow manual filing and manual issuance of notices/orders in prescribed forms in lieu of electronic processes, adds 109A creating an internal appellate hierarchy with three and six month appeal periods depending on the officer, permits State Government termination of certain appointments with Chairperson approval, and inserts manual refund application and order forms with annexures and refund calculation statements.

GST rules allow manual filing, revise supplier issuance discretion, add appellate pathway and detailed manual refund forms.
Amendments clarify that certain notified service supplies are excluded from the aggregate value of exempt supplies; convert a supplier obligation into a discretion in one rule; introduce explicit rules permitting manual filing and processing in place of electronic submission using appended forms; establish Appellate Authority pathways with specified limitation periods based on the rank of the original adjudicating officer; allow termination of Chairman and Technical Member appointments with central approval of the Council Chairperson; and add detailed manual refund application and refund order forms with required declarations and calculation annexures.

Extension of filing deadline for FORM GST ITC-04 allows late declarations for job-worker consignments under GST rules.
Extends the deadline for filing FORM GST ITC-04 for goods dispatched to, received from, or transferred between job workers during the July-September 2017 quarter, authorising submission of the required declaration by an extended cut-off date in November 2017 under the Himachal Pradesh GST Act and Rules.

Waiver of late fee for delayed GSTR-3B returns relieves registered persons from late fee obligations for specified filing periods.
The Governor, under section 128 of the Himachal Pradesh GST Act, 2017 and on Council recommendations, has waived the late fee payable under section 47 for registered persons who failed to furnish returns in FORM GSTR-3B by the due date, specifically for the months of August and September, 2017.