Time of supply rule requires registered non composition suppliers to pay state tax at the time of outward goods supply.
Notification designates registered persons who did not opt for the composition levy as liable to pay State tax on outward supply of goods at the statutory time of supply, including cases subject to special timing provisions, and requires them to furnish prescribed returns and details; the notification supersedes the earlier related notice to that extent.

Exemption from registration for small service suppliers on e commerce platforms where the operator collects tax at source.
Specifies exemption from registration for persons making supplies of services through an electronic commerce operator who is required to collect tax at source, other than supplies excluded under the specified exclusion, where the supplier's aggregate turnover computed on an all India basis in a financial year does not exceed the prescribed threshold.

Waiver of late fee reduces penalties for delayed GSTR-3B filings; greater relief applies where tax payable is nil.
The Government of Manipur waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date that exceeds a prescribed daily amount; where the total State tax payable in the return is nil, the waiver applies to the portion that exceeds a reduced prescribed daily amount.

Quarterly GSTR-1 filing requirement for small taxpayers established; specified quarterly deadlines set and further procedures to be notified
Notification prescribes a quarterly filing regime in Form GSTR-1 for registered persons within the notified lower aggregate turnover threshold, requiring them to furnish details of outward supplies effected during each quarter and fixing specified due dates for the transitional quarters. It also indicates that any special procedure or extension of time limits under the Act for the months covered will be notified subsequently in the Official Gazette.

GST rate amendment clarifies PDS commission services, omits prior entry, and classifies protected-monument admissions at nil rate.
Amendment to the State GST rate notification substitutes the description of services at serial 11A to define services by Fair Price Shops to government under the Public Distribution System as sales of essential commodities against commission or margin; omits serial 11B and its entries; and inserts a new entry classifying services of admission to a protected monument as nil-rated. The amendment is effective from 15th November, 2017.

Admission to protected monuments exempted: entry services to monuments declared under heritage laws receive nil tax treatment.
The State Tax (Rate) schedule is amended to insert a new heading treating services by way of admission to a protected monument, as declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts, as nil-rated; concurrently the description for Fair Price Shop services under the Public Distribution System is substituted and serial 11B is omitted.

Taxation of food and accommodation services updated: specified restaurant and hotel supplies now attract prescribed state tax rates.
The notification amends State Tax (Rate) entries to reclassify certain supplies as a composite supply of works contract, revise tax treatment of supplies of food or drink by restaurants and similar establishments with a distinction based on the premises' declared tariff, clarify that such supplies may attract central tax without input tax credit where credit has been taken, delete and substitute other table entries affecting accommodation, food and beverage services, and add "manufacture of handicraft goods" with a cross-reference to its definition; effective 15th November, 2017.

Tax on restaurant and accommodation services clarified: certain food and lodging supplies attract State tax without input tax credit.
The notification amends Gujarat GST rate entries: it redefines serial 3(item vi) as composite supply of works contract; substitutes serial 7 items (i) and (iii) to specify tax treatment for supplies of food and drink by restaurants and related outlets, clarifies "declared tariff" and omits item (iv); revises item (ix) to cover other accommodation, food and beverage services with an explicit rule that certain restaurant supplies outside high-tariff lodging premises attract State tax without input tax credit under item (i); and adds manufacture of handicraft goods to serial 26.

Concessional GST rate for research supplies applies when qualifying institutions produce prescribed certificates and meet transfer conditions.
Concessional State tax treatment exempts state tax in excess of the concessional rate on specified scientific and technical goods-including instruments, accessories, software, recorded media, live animals for experimental purposes, and prototypes subject to an aggregate annual value limit-when supplied to qualifying public funded research institutions, registered research institutions, governmental departments and laboratories, and Regional Cancer Centres, provided suppliers receive prescribed certificates from institutional heads or designated government officers certifying research use, and, for live animals, a no-objection certificate from the relevant animal experimentation oversight committee.

Concessional tax rate for research goods reduces state GST liability for qualifying public funded research institutions subject to certification.
The notification exempts specified research goods from state GST in excess of a concessional rate of 2.5 percent when supplied to qualifying public funded research institutions, registered research institutions, government departments and regional cancer centres, subject to production of prescribed certificates to the supplier evidencing institutional status and research use; special documentary conditions apply for live animals and a five-year non-transfer restriction applies to certain institutions.

Composition scheme opt-in allowed for provisional registrants via common portal with prescribed intimation and ITC reconciliation requirements
Rule 3(3A) enables provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by intimating via FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; after furnishing ITC-03 they cannot file FORM GST TRAN-1. The amendment also adds rule 46A permitting a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revises consolidated tax invoice treatment and return obligations for mid-quarter composition opt-ins.

Blocked Input Tax Credit refunds: substituted textile goods entries curb refund eligibility for certain made-up nets and fabrics.
Amendment to a State Tax notification substitutes the entries for Serial No. 6A to list specified textile goods-knotted netting and made-up nets (5608), corduroy fabrics (5801), and narrow woven fabrics including bolducs (5806)-thereby restricting Input Tax Credit refunds for those items; the change takes effect from the fifteenth day of November, 2017 under the proviso to section 54(3) of the Gujarat GST Act, 2017.

GST rate notification amendment: substitution of textile tariff entries revises state SGST classifications.
Amendment to the State GST rate notification substitutes the earlier Sl. No. 6A with new entries covering knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (excluding goods of heading 5807) including bolducs, as the operative tariff descriptions in the table of Notification No. 5/2017-State Tax (Rate); effected under the proviso to sub-section (3) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017, and coming into force on the fifteenth day of November, 2017.

Extension of time for GST ITC declaration allows eligible registered persons to file FORM GST ITC-01 by the extended deadline.
Extends the time limit for making a declaration in FORM GST ITC-01 so registered persons who became eligible in July, August and September 2017 may declare entitlement to input tax credit until 31 October 2017; issued by the Commissioner under the applicable statutory rule-making power as procedural relief for filing the specified declaration.

Tax-rate amendment: insertion of raw cotton into the state GST rate table, covering agriculturists and registered persons.
Amendment inserts a new tariff entry for raw cotton into the State GST rate notification's table, identifying recipient categories as Agriculturist and Any registered person, and brings raw cotton within the State Tax (Rate) schedule under the Himachal GST statute effective from the notification's commencement date.

Reverse charge on raw cotton applies to supplies from agriculturists to registered recipients under GST.
The state GST notification inserts an entry for tariff heading 5201, "Raw cotton", bringing supplies of raw cotton by an agriculturist within the reverse charge mechanism so that the tax is payable by the recipient when the recipient is a registered person; the amendment amends the prior notification and takes effect from the date prescribed in the notification.

Extension of return filing deadline for Input Service Distributors in FORM GSTR-6 permits late filing for specified months.
The Commissioner, under sub section (6) of section 39 read with section 168 and rule 65, extends the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months of July, August and September 2017 until the 15th day of November 2017, superseding an earlier notification and excepting actions or omissions prior to such supersession.

Goods classification under GST: revised tariff entries and branded packaged goods treated differently under specified brand criteria.
The notification amends the State GST Schedule by substituting, omitting and inserting tariff entries that distinguish goods "fresh or chilled" from goods "other than fresh or chilled" and creating parallel entries for goods not put up in unit containers that bear a registered brand name or a brand name with an actionable or enforceable right, subject to conditions in Annexure I; it also defines registered brand name as a brand registered on or after the fifteenth of May, two thousand and seventeen under specified laws.

Exemption scope for goods bearing registered brand name clarified; schedule amended to condition exemptions on packaging and brand rights.
The notification amends the State GST exemption Schedule by substituting, omitting and inserting tariff entries to delineate exemptions: goods classified as fresh or chilled are generally covered, while goods other than fresh or chilled are exempt only if not in unit containers and if they either bear a registered brand name or a brand name with an actionable or enforceable right in court, subject to annexure conditions; it also defines "registered brand name" for these purposes.

Extension of GSTR-5A filing deadline for overseas OIDAR suppliers to submit delayed returns for specified months.
Extension of time to furnish returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non taxable online recipients: filing for July, August and September 2017 is extended until the twentieth day of November 2017. The extension is issued under the statutory power to extend return deadlines and is deemed effective from the fifteenth day of September 2017, applying to supplies covered by the Integrated GST framework and the Himachal Pradesh GST Rules concerning non taxable online recipients.