Extension of return deadline for Input Service Distributor filings in Form GSTR-6 granted; further monthly extensions to follow.
The Commissioner, invoking powers under the GST framework, supersedes the earlier notification and extends the time limit for an Input Service Distributor to furnish the FORM GSTR-6 return for July 2017 until the end of December 2017; extensions for August through October 2017 will be notified subsequently.

GSTR-3B filing deadlines set monthly; returns and tax payments must be filed and discharged via electronic ledgers.
Specifies filing of FORM GSTR-3B for January, February and March 2018 electronically through the common portal by the listed last dates (20th of the succeeding month for each month). Requires every registered person furnishing FORM GSTR-3B 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 corresponding last date for filing the return, subject to the statutory provisions.

Extension of return-filing deadline for GSTR-5A: non-resident OIDAR suppliers granted additional time to submit returns.
The Commissioner of State Tax, invoking powers under the Tamil Nadu GST Act and the Integrated GST Act and referencing State GST rules, extends the time limit for furnishing returns in FORM GSTR-5A for persons supplying OIDAR services from outside India to non-taxable online recipients, superseding an earlier notification while preserving actions completed before supersession.

Extension of filing deadline for non-resident taxable persons' GST return under Tamil Nadu GST rules.
The Commissioner of State Tax, under sub-section (6) of section 39 read with section 168 of the Tamil Nadu GST Act and rule 63 of the Tamil Nadu GST Rules, extends the filing deadline for non-resident taxable persons to furnish returns in FORM GSTR-5 for specified initial months, prescribing a revised due date in December 2017.

Extension of GSTR 1 filing deadlines allows larger taxpayers extra time to furnish outward-supplies details under the state GST notification.
Extension of time to furnish details of outward supplies in Form GSTR-1 for specified months under the Tamil Nadu Goods and Services Tax Act. The Commissioner, on Council recommendations and superseding an earlier notification, grants staggered extended deadlines for registered persons whose aggregate turnover exceeds the specified threshold, altering the original filing timeline for larger taxpayers. A related extension for furnishing returns under other return provisions will be notified later in the Official Gazette.

Due date for GSTR-3B returns: electronic filing and payment required through portal by prescribed monthly deadlines.
The Commissioner prescribes that registered persons must furnish FORM GSTR-3B electronically through the common portal by the specified monthly deadlines and that tax liabilities shown in FORM GSTR-3B - including tax, interest, penalty, fees or other amounts - must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed return filing date for the relevant month.

Advertisement service valuation rules under GST prescribe State-wise apportionment methods for media-based supplies and separate invoicing requirements.
The amended Integrated Goods and Services Tax Rules prescribe how the value of advertisement services is to be apportioned between States or Union territories where no contract exists between supplier and recipient. The rule applies to supplies made to the Central Government, a State Government, a statutory body or a local authority, and sets medium-specific methods for determining attributable value for newspapers, printed material, hoardings, trains, utility bills, railway tickets, radio, television, internet and short messaging service. It also requires separate State-wise or Union territory-wise invoices based on the computed value.

Tariff value fixation for listed imports updated: substituted tables set benchmark valuation for customs assessment.
The notification amends the principal customs tariff value notification under section 14(2) of the Customs Act by substituting revised TABLE 1, TABLE 2 and TABLE 3. The substituted tables fix tariff values in US dollars per metric tonne for specified edible oils, brass scrap, poppy seeds and areca nut, and in US dollars for gold and silver when concessional entries of a separate notification are availed, aligning commodity classifications with their prescribed benchmark values for customs valuation.

Filing deadline for non-resident GSTR-5 returns extended to December 11, adjusting statutory compliance timing.
The notification extends the time limit for non-resident taxable persons to furnish returns in FORM GSTR-5 for July, August, September and October 2017 until the 11th day of December 2017, issued under the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 and rule 63 of the Karnataka GST Rules.

Change of effective date in Karnataka GST notification adjusts timing for compliance under the GST Act.
Amendment substitutes the operative effective date in a prior Karnataka GST notification by replacing the previously stated day with a later day, thereby altering the timing for the regulatory requirement addressed by that notification; the change is effected by textual substitution and issued under powers conferred by the Karnataka Goods and Services Tax Act and published in the official Gazette.

Extension of GSTR-1 filing deadlines for specified taxpayers, with revised monthly due dates and superseding prior notification.
The notification extends the time limit for furnishing outward-supply details in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the prescribed threshold, prescribing revised due dates for filings for July 2017 through March 2018 and superseding an earlier notification, with further extensions for related return provisions to be notified in the Official Gazette.

GSTR-3B return filing required for specified months with mandated payment via electronic cash or credit ledger by filing deadlines.
Mandates electronic submission of GSTR-3B for January-March 2018 with respective due dates (20 Feb, 20 Mar, 20 Apr 2018) under section 168 and rule 61, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding filing deadline.

Extension of filing deadline for Form GST TRAN-1 allows late submissions under rule 120A and section 168.
The notification exercises powers under rule 120A of the Karnataka GST Rules and section 168 of the Karnataka GST Act to extend the period for submitting Form GST TRAN-1, superseding an earlier notification and preserving actions taken prior to supersession, thereby authorising a time-limited extension for filing the specified declaration.

Extension of GST filing deadline for ITC-04 submissions granted, shifting the statutory due date forward for compliance.
The notification amends a prior Karnataka GST notification to extend the statutory due date for submission of details in Form GST-ITC-04 by substituting the previously prescribed deadline with a later prescribed deadline, effectuating an alteration in the filing timeline under the Karnataka GST rules.

Extension of filing deadline for GSTR-6 returns extends July filing deadline and signals further monthly extensions.
A departmental notification exercising powers under the Karnataka GST framework extends the time limit for furnishing returns by Input Service Distributors in GSTR-6 for July 2017 until the 31st day of December, 2017, superseding an earlier October notification; extensions for August, September and October 2017 are to be notified subsequently in the Official Gazette.

Extension of deadline for FORM GST TRAN-1 announced, superseding prior notification while preserving earlier actions.
The Karnataka tax administration extended the filing deadline for FORM GST TRAN-1 by exercising powers under the Karnataka GST Rules and Act, superseding an earlier notification while expressly preserving effects of actions or omissions completed before the supersession.

Composition levy non-opt-in registered persons must pay state tax at time of supply and file mandated returns.
Registered persons not opting for composition levy under section 10 are required to pay State tax on outward supplies at the time of supply under clause (a) of sub section (2) of section 12, including cases under section 14, and must furnish details and returns under Chapter IX and applicable rules, with tax payment periods as specified in the Act.

Registration exemption for service suppliers via e-commerce operators below specified turnover threshold, with lower threshold for special category states.
Persons supplying services through an electronic commerce operator required to collect tax at source under section 52 are exempted from obtaining registration if their aggregate turnover, on an all-India basis, does not exceed the prescribed all-India threshold; a lower aggregate turnover threshold applies where supplies are attributable to special category States, excluding Jammu and Kashmir.

Late fee waiver for delayed GSTR-3B returns waives excess daily penalties when state tax liability is nil or positive.
The State government waives the portion of late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds twenty five rupees per day; where the return shows nil state tax payable the waiver applies to the portion exceeding ten rupees per day. The measure is effective from 15th November, 2017 under the Jharkhand Goods and Services Tax regime.

Extension of GST notification deadline: applicability moved to 31st December 2017, effective from 15th November.
The State Government substitutes the applicability date in the referenced central GST notification by replacing "the 30th day of November, 2017" with "the 31st day of December, 2017", thereby extending the deadline; the amendment is declared effective from 15th November, 2017 and is issued pursuant to the cited State GST Act and Rules with Central Government approval.