Late fee waiver for GSTR-4: excess late fees waived, lower threshold applies when state tax payable is nil.
The notification, issued under section 128 of the Gujarat Goods and Services Tax Act, 2017, waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed per day threshold. Where the total State tax payable in the return is nil, a lower per day threshold applies and any late fee in excess of that lower threshold is waived. The waiver applies to any registered person.

Waiver of late fee limits daily penalties for delayed filing of GSTR-4 returns, with lower threshold for nil-tax returns.
The notification, issued under section 128 of the Maharashtra GST Act, waives the amount of late fee payable under section 47 for failure to furnish the return in FORM GSTR-4 by the due date to the extent such fee exceeds a specified daily threshold; where the state tax payable in the return is nil, the waiver limits recoverable daily late fee to a smaller specified daily threshold, with any excess waived.

Late-fee waiver for GSTR-4 returns permits capped or full waiver depending on tax liability and filing window.
Waiver of late fee for failure to furnish FORM GSTR-4 varies by central tax liability and specified filing windows: registered persons who failed to file by due dates may obtain waiver relief subject to capped amounts or full waiver if the return shows nil central tax, with multiple time limited provisos extending relief for specified quarters, financial years, and for taxpayers in Ladakh, and with ongoing thresholds distinguishing nil-tax returns from others.

Extension of GSTR-1 filing deadlines for specified taxpayers, with revised monthly due dates through March next year.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is prescribed by a Maharashtra state notification under the GST Act for registered persons whose aggregate turnover exceeds a specified threshold, superseding an earlier notification and setting revised monthly due dates for the period July 2017 to March 2018 as per the schedule; extensions for furnishing related returns under other filing provisions will be notified subsequently in the Official Gazette.

Extension of GSTR-1 filing deadlines for high-turnover taxpayers; monthly due dates moved as per the notification.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons above the aggregate turnover threshold for months July 2017 to March 2018, superseding the earlier notification and prescribing specified monthly due dates (10th of the relevant months) for submission as listed; extensions for furnishing details or returns under the provisions governing reconciliation and return filing for the same period will be notified subsequently.

Turnover-based special filing procedure allows small registered persons to furnish quarterly outward supply details under extended timelines.
Notification designates registered persons having aggregate turnover of upto 1.5 crore rupees as a class permitted to follow a special procedure to furnish outward supply details in FORM GSTR-1 for specified quarters, with extended deadlines set out in the Table; further procedural extensions for monthly returns will be notified subsequently.

Extension of GSTR 1 filing deadlines for small turnover taxpayers, with a special procedure and phased timetable announced.
Extension of quarterly filing deadlines for FORM GSTR-1 is provided for registered persons whose aggregate turnover does not exceed a prescribed threshold in the preceding or current financial year, identifying this class to follow a special procedure for furnishing details of outward supplies for specified quarters, with further procedural and time limit notifications to be issued subsequently in the Official Gazette.

Extension of GSTR-1 due dates for small registered taxpayers: revised quarterly filing deadlines established and procedural details to follow.
Notification extends final dates for quarterly furnishing of FORM GSTR-1 for registered persons within the prescribed aggregate turnover class under section 148 of the CGST Act, 2017, superseding an earlier notification. It sets revised deadlines for three specified quarters and indicates that the detailed special procedure or time-limit extension under sub-section (2) of section 38 and sub-section (1) of section 39 will be notified subsequently in the Official Gazette.

Deemed export and inverted-ITC refund procedures updated, adding structured statements, declarations and undertakings for GST refund claims.
Amendment substitutes Table 6 of FORM GSTR-1 to itemise zero-rated supplies, supplies to SEZ and deemed exports with tax bifurcation, and revises FORM GST RFD-01 and RFD-01A by adding Statement 1A for ITC accumulated due to inverted duty structure and Statement 5B for refunds on account of deemed exports; it also amends Table 7 wording to include both recipient and supplier of deemed export supplies and replaces the declarations and undertakings requiring invoice-level detail, certification regarding input tax credit and an undertaking to repay refunds with interest if statutory conditions are not satisfied.

Zero-rated supply refund formula clarified, linking admissible ITC refunds to zero-rated turnover and adjusted total turnover.
The amendment makes the Unique Identity Number applicable across India, restricts retrospective amendments to registration particulars except by written order of the Commissioner, substitutes several registration and refund forms for non-resident online suppliers and UIN holders, and revises refund mechanics for zero-rated supplies. Rule 89(4) now prescribes a formula linking admissible refund to turnover of zero-rated supplies, Net ITC and Adjusted Total Turnover, with sub-rules permitting ITC refunds where suppliers benefited from specified notifications. Quarterly electronic refund filings and documentary verification for non-resident registrants are prescribed.

Commencement of specified GST notification provisions declared effective, activating those State Tax notification clauses from the appointed date.
Appoints 1 February 2018 as the commencement date for the provisions in serial numbers 2(i) and 2(ii) of Notification No. 24/2017 - State Tax, exercising powers under the Arunachal Pradesh Goods and Services Tax Act, 2017, thereby bringing those notification provisions into effect within the State.

Late fee waiver for delayed GSTR 4 filings limits payable daily penalty to prescribed nominal thresholds for filers.
Waives the portion of late fee for delayed FORM GSTR 4 filings that exceeds prescribed nominal daily thresholds, leaving registered persons liable only up to a specified daily amount; a lower daily threshold applies where the return shows nil tax payable, and the waiver covers any late fee in excess of that lower amount.

Aggregate turnover threshold allows certain registered persons to file GSTR-1 quarterly with specified extended deadlines.
Notifies persons with aggregate turnover upto 1.5 crore rupees may follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1 for July 2017-March 2018, prescribing specific extended deadlines for each quarter and providing that the special procedure or further extensions under the return-furnishing provisions will be notified in the Official Gazette.

Minimum export price imposed on onion exports; exports allowed only under Letter of Credit until revised deadline.
Export of all varieties of onions is authorised only on Letter of Credit and is subject to a Minimum Export Price of US$ 850 F.O.B. per metric ton; the prior notification's cut off date has been amended to remain in effect till 20.01.2018.

High-turnover taxpayers granted extended deadlines for furnishing FORM GSTR-1 for specified months under state GST notification.
Extension of time is granted for furnishing FORM GSTR-1 by registered persons whose aggregate turnover exceeds the specified threshold, superseding the earlier notification for the months July 2017 through March 2018 and prescribing specific calendar deadlines for each month as listed in the Table. Corresponding extensions for furnishing related details or returns will be notified subsequently in the Official Gazette.

Commencement of E-Way Bill Rules appointed, triggering operation of specified notification provisions on appointed date.
Designates 1st day of February, 2018 as the date on which the provisions numbered 9 and 10 of notification (4-D/2017) published in the Karnataka Gazette shall come into force, exercised under section 164 of the Karnataka Goods and Services Tax Act, 2017, thereby bringing those specified E-Way Bill Rule provisions into operation.

Commencement of specified GST provisions: serial items nine and ten to take effect from the appointed commencement date.
The government appoints the 1st day of February, 2018 as the date on which the provisions at serial numbers 9 and 10 of notification No. FD 47 CSL 2017 (4-D/2017), dated 30th August, 2017, shall come into force, exercising the statutory power under the Karnataka Goods and Services Tax Act, 2017.

Late fee waiver for failure to file GSTR-4 returns: excess daily fees exempted with lower threshold if state tax liability nil.
The Government of Karnataka waives the portion of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date that exceeds the prescribed per day amount; a lower per day waiver threshold applies where the return reports nil total State tax payable.

Composition tax rates amended, specifying differential rates for manufacturers, certain suppliers and others; effective retrospectively.
The amendment replaces the previous reference to an amount calculated under the Ordinance with an explicit composition rate structure: one per cent. of turnover in State for manufacturers, two and a half per cent. for persons making supplies under clause (b) of paragraph 6 of Schedule II, and half per cent. for other suppliers. The notification deems this amendment to have been in force from 25th June, 2017.

Refund of input tax credit: revised formula and eligibility conditions for zero-rated supplies and export-related claims.
Amendments revise registration, refund and form procedures under the West Bengal GST Rules. The Central UIN is deemed granted under the State Act; registration amendments cannot be backdated except by Commissioner's written order. Rule 89 prescribes a formula for refund of input tax credit for zero-rated supplies, with defined terms and separate provisions (4A, 4B) for refunds where suppliers availed specified notifications. Quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated for certain applicants, and multiple registration and refund forms are substituted or amended.