GST rate amendments: revised tariff classifications and brand- and packaging-based conditions reshape goods and IP rate treatment.
The notification revises State GST rate schedules by substituting, inserting and omitting tariff entries across Schedules I-V, introduces packaging and brand-based conditions (goods "put up in unit container" and bearing a registered brand name or an actionable brand right) for specified rate treatment, creates separate entries for permanent transfer of IP (including IT software), refines numerous commodity descriptions and exceptions, and redefines "registered brand name" for the notification's purposes; it is effective from the stated commencement date.

GST classification amendments revise tariff entries and branded packaged goods treatment, altering rate applicability and definitions.
Government notification amends the State GST rate schedule by substituting, omitting and inserting numerous tariff entries across Schedules I-V, establishes treatment for goods "put up in unit container" bearing a registered brand name or enforceable brand right subject to ANNEXURE conditions, introduces new entries including permanent transfer of IP rights and specific commodity headings, and revises the definition of registered brand name to include trademark, copyright and foreign registrations; the amendments take effect on the stated commencement date.

Extension of return filing deadline for composition suppliers extends GSTR-4 due date for the specified quarter.
Extends the time for furnishing the GSTR-4 return by composition scheme taxpayers for the quarter July-September 2017, directing filing by the fifteenth day of November, 2017, under the statutory return-filing provision read with the relevant state GST rule, issued as a departmental notification exercising the tax administration's statutory powers.

Time of supply rule: small registered persons must pay central tax at supply and file prescribed returns.
Notification classifies registered persons with aggregate turnover not exceeding one crore and fifty lakh rupees who did not opt for composition levy as liable to pay central tax at the time of outward supply under the time-of-supply provision, including situations covered by the supply-timing rules; such persons must furnish details and returns as required in Chapter IX and pay tax within the periods prescribed by the Act.

GST return filing dates and tax payment requirements fixed for FORM GSTR-3B under the prescribed ledger mechanism.
Prescribed the electronic filing dates for FORM GSTR-3B for January 2018, February 2018 and March 2018, requiring submission through the common portal by the specified last dates. Every registered person furnishing FORM GSTR-3B must, subject to section 49, discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, by the last date for furnishing the return.

Designation of proper officers allows CGST-appointed officers to sanction refunds under State GST for taxpayers in their jurisdiction.
Officers authorised under the Central GST Act as proper officers for sanction of refunds by the Commissioner in the Board are specified to act as proper officers under the Himachal Pradesh GST Act for sanctioning refunds, limited to registered persons located within those officers' territorial jurisdiction and where refund applications are made to those officers.

Amendment to State GST notification revises title, updates a textile entry, and inserts new handicraft product classifications.
Amendment to a State Tax notification revises the notification title and table entries: it substitutes the serial nine entry to specify Textile (handloom products), Handmade shawls, stoles and scarves with chapter references, and inserts five new product classifications-Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola-each listed as applicable under any chapter.

Reduced state tax on motor vehicles for specified pre GST purchases and leases, subject to purchase and input credit conditions.
The notification prescribes a reduced state tax on intra State supplies of motor vehicles subject to tariff classification and two qualifying conditions: (1) vehicles purchased by the lessor before GST transition and supplied on lease before the transition; or (2) supplied by a registered supplier who purchased vehicles before the transition and has not availed input tax credits on excise, VAT or other taxes on those vehicles. The notification adopts Customs Tariff interpretation rules and is time limited.

Supply of used and seized goods: government bodies as suppliers to registered persons now specified in GST notification.
An amendment adds an entry covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap under any tariff chapter, designating suppliers as Central Government, State Government, Union territory or local authority and recipients as any registered person for the purposes of the State Tax (Rate) notification.

Government Entity definition clarifies predominant government participation and affects supply treatment and grant-based transactions.
The notification amends the State Tax (Rate) Schedule to add Duty Credit Scrips and a provision on supply of goods by a Government entity to government bodies against grants, expands the Explanation to define Government Entity as entities set up by statute or established by government with predominant government participation to perform entrusted functions, and inserts a proviso in Annexure I requiring a brand owner who is distinct from the packer to file an affidavit with the jurisdictional tax commissioner forfeiting actionable claims and authorising the packer to print the brand declaration on unit containers.

GST rate amendments reclassify goods across schedules and require affidavit where brand owner and packer differ in packaged goods.
The notification amends the State GST rate schedules by substituting, inserting and omitting specific tariff entries across Schedules I-IV, reallocating goods (including dried fruits, ready-to-consume namkeens, textile yarns, various waste and scrap materials, e-waste, biomass briquettes, specified medicaments, and parts) into appropriate rate bands; it also adds an administrative requirement that, where brand ownership differs from the packer, the brand owner must file an affidavit voluntarily foregoing actionable claims and authorising the packer to declare that on unit containers.

Late fee waiver for delayed GSTR-3B returns: excess charges above a daily cap waived; reduced cap when state tax is nil.
The State Government waives the portion of late fee for failure to furnish FORM GSTR-3B from October 2017 onward that exceeds a specified daily cap, and provides a reduced cap where the return shows no State tax payable, thereby limiting late fee liability for delayed filings under the State GST Act.

Exemption from registration for small e commerce service suppliers where the operator collects tax at source, subject to a turnover cap.
Suppliers of services making supplies through an electronic commerce operator required to collect tax at source, and whose aggregate turnover computed on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as exempt from obtaining registration under the Odisha Goods and Services Tax Act; the exemption applies to supplies of services and excludes supplies otherwise specified in the referenced provision.

Composition levy opt-out: registered persons must pay state tax on outward supplies at the time of supply.
Registered persons who did not opt for the composition levy under Section 10 are the class required to pay State tax on the outward supply of goods at the time of supply, including situations under Section 14, and must furnish details and returns as prescribed in Chapter IX and the rules; the payment period shall be as provided in the Act.

Quarterly GSTR-1 filing enables a special reporting procedure for small taxpayers with a prescribed turnover threshold.
Prescribes a quarterly furnishing of FORM GSTR-1 for registered persons whose aggregate turnover does not exceed the prescribed threshold, requiring those persons to report outward supplies of goods or services on a quarterly basis under a special procedure. The notification sets specific reporting periods and corresponding deadlines for furnishing FORM GSTR-1 for the implementation quarters.

Manual filing and processing included in GST rules, permitting manual submissions and prescribing appellate routes and refund forms.
The amendment clarifies that exempt supplies exclude specified services under the Central integrated tax notification, replaces mandatory issuance language in rule 54(2) with discretionary language, adds Rules 97A and 107A to permit manual filing and manual issuance alongside electronic processes, inserts Rule 109A designating appellate authorities and setting three- and six-month appeal time limits, and introduces FORM-GST-RFD-01 A and B with annexures and calculation statements for manual refund applications and processing.

Supply of services by committee members: notification amended to add entries covering services to the Reserve Bank of India.
An amendment to Notification No.13/2017 State Tax (Rate) adds a new table entry inserting serial number 10, which records supplies of services by "Members of Overseeing Committee constituted by the Reserve Bank of India" to the "Reserve Bank of India," effected under the Governor's authority pursuant to sub section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017.

Government entity supply exemptions clarified; grants-based government-to-government services and specified transport and annuity services nil-rated.
The notification amends the State Tax (Rate) schedule to add nil-rate entries for supply of services by a Government Entity to government recipients against grants, to include goods transport agency services to specified unregistered persons (with enumerated exclusions), and to cover services by way of access to roads or bridges on annuity. It also broadens recipient wording to include Central Government, State Government, Union territory, local authority or Governmental Authority, and revises definitions of Governmental Authority and introduces Government Entity with ninety percent participation criteria.

GST rate amendments expand Government Entity definitions and condition concessional service rates on procurement and input tax credit rules.
Amendments substitute and insert entries in the State Tax (Rate) table expanding recipient categories to include Government Entity and Governmental Authority, define those terms with a 90% participation threshold, and condition concessional rates for services supplied to such entities on procurement relating to work entrusted by the appropriate government or local authority. The changes reclassify and set rates and conditions for works contracts (including predominant earthwork), offshore E&P, construction services, passenger transport and vehicle renting (where fuel cost is included), natural gas pipeline transport, goods transport, leasing of pre July 2017 motor vehicles (time limited), and job work/printing services, with explicit limits where input tax credit has been taken.

Extension of input tax credit filing deadline: procedural substitution of the prior notification's deadline extends ITC-04 compliance period.
Extension of the time limit for filing the GST credit form ITC-04 is effected by amendment to Notification No. 19/2017: the Commissioner, invoking section 168 of the Nagaland GST Act and sub-rule (3) of rule 45 of the Nagaland GST Rules on the Council's recommendation, substitutes the earlier specified deadline in the prior notification with a later filing deadline, thereby extending the period for compliance with ITC-04 filing requirements.