Extension of time for filing GSTR-6 by Input Service Distributor; July return extended, other months to be notified.
Extension of the filing deadline for Form GSTR-6 by an Input Service Distributor for July 2017 is granted under the relevant GST provisions and rules, superseding the prior notification of 16 October 2017; extensions for August, September and October 2017 will be notified subsequently in the Official Gazette.

Extension of time for FORM GSTR-5A returns for nonresident online suppliers to non taxable recipients now provided.
The Commissioner of State Taxes, Nagaland, under powers in the Nagaland GST Act and the Integrated GST Act, extends the time limit for furnishing FORM GSTR-5A for supplies of online information and database access or retrieval services made from a place outside India to non taxable online recipients for the months of July-October, 2017, until the fifteenth day of December, 2017; the notification supersedes an earlier October notification, subject to a savings clause for prior actions.

Extension of time for FORM GSTR-5 granted for non-resident taxable persons to file returns by an extended deadline.
Extension of time is granted for furnishing FORM GSTR-5 by a non-resident taxable person for the months of July, August, September and October 2017, with the Commissioner authorising a consolidated deferred filing deadline in December 2017 under the empowering provisions of the Goods and Services Tax legislation.

Extension of filing deadline: GSTR-4 due date substituted to a later date under GST notification.
The Commissioner, exercising powers under the Nagaland Goods and Services Tax Act, amended Notification No. 15/2017 by substituting the previously specified due date for GSTR 4 filings with a later date, thereby extending the statutory deadline for compliance without altering other provisions of the original notification.

Extension of GST ITC-04 filing deadline to end December replacing prior November deadline; affects submission requirement under rule 45.
The Commissioner of State Tax amended Notification No. 16 C.T./GST to substitute the previously prescribed due date of the 30th of November with the 31st of December for submission of details in Form GST ITC 04, thereby extending the filing deadline under rule 45(3) of the West Bengal GST Rules and the enabling provision of the Act.

Time extension for furnishing GSTR-1 returns: staggered new due dates set for specified months to ease compliance.
Extension of deadlines for furnishing details of outward supplies in FORM GSTR-1 is granted for registered persons with aggregate turnover above the specified threshold, superseding an earlier notification and prescribing staggered due dates for July-October 2017 and each month from November 2017 to March 2018 as set out in the Table, with separate extensions for sections 38(2) and 39(1) to be notified subsequently.

Return filing extension: Input Service Distributor GSTR-6 deadline extended for the July period; further months to be notified.
Extension of time for furnishing the return by an Input Service Distributor in FORM GSTR-6 for July 2017 is granted until 31st December 2017 by the Commissioner under the West Bengal Goods and Services Tax Act and rules, superseding an earlier notification while preserving prior actions; extensions for August, September and October 2017 will be notified subsequently in the Official Gazette.

Return filing deadline for GSTR-3B requires electronic submission and payment from ledgers by statutory due dates.
Specifies last dates for furnishing returns in FORM GSTR-3B for January, February and March 2018 and requires that tax liabilities shown in FORM GSTR-3B - including tax, interest, penalty, fees or other amounts payable - be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return, subject to the statutory payment provisions of the Act.

State tax on outward supply: registered taxpayers not under composition must pay at time of supply and file prescribed returns.
Registered persons who did not opt for the composition levy are liable to pay State tax on the outward supply of goods at the time of supply specified in clause (a) of subsection (2) of section 12, including situations attracting the time-of-supply provisions; they must furnish details and returns as required in Chapter IX and remit tax within the period prescribed by the Act.

Extension of filing deadline for non-resident GST returns in FORM GSTR-5; deadline extended for the July-October months.
The Commissioner has extended the deadline for non-resident taxable persons to furnish returns in FORM GSTR-5 for July, August, September and October 2017 until 11th December 2017, citing the executive powers under the GST enactment and the relevant return-filing rules; the extension applies to monthly filing obligations for non-resident taxpayers.

GST registration exemption for service suppliers via e commerce operators when turnover falls below notified thresholds.
Specifies that persons making supplies of services through an electronic commerce operator who is required to collect tax at source are exempted from obtaining registration under the Karnataka GST Act if their aggregate turnover, computed on an all India basis for a financial year, does not exceed the notification threshold; supplies specified under sub section (5) of section 9 are excluded. A proviso prescribes a lower all India aggregate turnover threshold for suppliers from special category States (excluding Jammu and Kashmir).

Tax on advances: registered persons not under composition must pay State tax at time of supply and file returns.
Registered persons who did not opt for the composition levy are liable to pay State tax on outward supply of goods at the time of supply under clause (a) of section 12(2), including situations under section 14, and must furnish details and returns as required by Chapter IX of the Act, with tax payment periods as prescribed by the Act and rules.

Exemption from Compulsory Registration for small e commerce service suppliers required to collect tax at source where turnover is below threshold.
The notification specifies that suppliers of services made through an electronic commerce operator who are required to have tax collected at source and whose aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold in a financial year, are the category of persons exempted from obtaining registration under the state goods and services tax law.

Late fee cap for delayed GSTR-3B filings limits daily penalty and reduces nil-return penalty under state GST notification.
Waives late fees for delayed submission of FORM GSTR-3B returns from October 2017 onwards by limiting daily late fee liability to a prescribed cap; for returns with nil State tax the waiver limits daily fee to a lower prescribed cap, applied to amounts in excess of those caps and invoked by state executive power for failures to furnish returns by the statutory due date.

Quarterly GSTR-1 filing for small taxpayers mandated with specified quarterly deadlines and subsequent procedural notifications.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 quarterly: July-September due by 31st December, October-December due by 15th February, and January-March due by 30th April. Further procedural rules and any extension of time for furnishing details or returns for July 2017 to March 2018 will be notified subsequently in the Official Gazette.

GST manual filing and refund regimes now permit manual applications, set refund forms and appoint appellate authorities.
The amendment clarifies that exempt supplies exclude specified services under the Central notification, changes rule 54 to allow suppliers discretion to issue documents, authorises manual filing and issuance in lieu of electronic submissions via inserted Rules 97A and 107A, establishes an internal appellate mapping and time limits under Rule 109A (three months for aggrieved persons; six months for officers directed to appeal), and inserts FORM GST RFD 01A and FORM GST RFD 01B with declarations and annexures for manual refund claims and refund order details.

Extension of GSTR-4 filing deadline to late December 2017 under amendment to West Bengal GST notification.
The Commissioner of State Tax, invoking powers under the West Bengal Goods and Services Tax Act, 2017, amended notification No. 12 C.T./GST to substitute the earlier due date for filing Form GSTR 4 with a later calendar date, thereby extending the compliance deadline for Form GSTR 4 for taxpayers in West Bengal via Notification No. 20 C.T./GST (59/2017).

Late fee cap for delayed GSTR-3B filings reduces excess charges and lowers waiver threshold for nil-tax returns.
The Government waives any late fee in excess of twenty five rupees per day for delayed filing of FORM GSTR-3B from October 2017; if the return shows nil State tax payable, any late fee in excess of ten rupees per day is waived.

Extension of GSTR-1 filing deadlines for high-turnover taxpayers announced, with staggered monthly due dates through March.
Extension granted for furnishing outward supply details in FORM GSTR-1 for registered persons with aggregate turnover exceeding 1.5 crore rupees, under section 37(1) proviso read with section 168. The Commissioner, superseding an earlier notification, sets staggered deadlines: July-October 2017 by 31 December 2017, and monthly 10th-day deadlines thereafter for November 2017 through March 2018. Extensions for furnishing under sections 38(2) and 39(1) will be notified later.

Quarterly GSTR-1 filing allowed for small taxpayers up to prescribed turnover threshold, with specified quarterly submission deadlines.
Eligible registered persons below the prescribed aggregate turnover threshold must furnish details of outward supplies for specified quarters using FORM GSTR-1 under a special procedure; the notification sets distinct calendar deadlines for each quarterly filing and provides that a subsequent Gazette notification will specify the special procedure or any extension of time limits under the relevant statutory provisions.