Extension of return filing deadline for Input Service Distributor in FORM GSTR-6 granted, effective from mid-November.
Extension is granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 for July 2017 until 31 December 2017, under the Commissioner's powers and superseding an earlier notification; extensions for August-October 2017 will be notified later, and this notification is effective from 15 November 2017.

Extension of GSTR-5A filing deadline allows OIDAR suppliers to submit delayed returns under specified GST provisions.
Extension of the filing deadline is granted for returns in Form GSTR-5A for July-October 2017 for persons supplying online information and database access or retrieval services (OIDAR) from outside India to non taxable online recipients, permitting submission until 15th December 2017; the notification supersedes an earlier notification and is deemed effective from 15th November 2017.

Extension of return filing deadline for non-resident taxable persons in FORM GSTR-5 grants additional time to submit monthly returns.
The Commissioner, exercising powers under the Jharkhand GST framework and related rules, extends the time for furnishing returns by non-resident taxable persons in FORM GSTR-5 for the identified monthly periods until a specified extended deadline; the notification deems the extension effective from a stated date and is issued under the applicable rule governing return filing.

Notification amendment substitutes the operative date and declares the revised date to operate with retrospective effect.
Amendment substitutes the previously prescribed operative date in a Jharkhand GST notification with a later date under delegated statutory authority and declares the notification to be deemed effective from the earlier prescribed date as recorded in the Gazette of Jharkhand.

Aggregate turnover threshold triggers extension of GSTR-1 filing deadlines, with revised schedule for outward-supply details.
Extension of due dates for furnishing FORM GSTR-1 is granted to registered persons with aggregate turnover exceeding 1.5 crore rupees, replacing an earlier notification and prescribing revised deadlines for outward-supply details for July 2017-March 2018 as set out in a table; extensions for related return-filing provisions will be notified later, and the notification is effective from 15th November, 2017.

Extension of time to file GSTR-1 quarterly returns for small taxpayers with new quarter-specific deadlines.
Extension of time for furnishing FORM GSTR-1 is notified for registered persons having aggregate turnover up to 1.5 crore rupees, allowing them to follow a special quarterly filing procedure for outward supplies and prescribing final dates for GSTR-1 for the quarters July-September 2017, October-December 2017 and January-March 2018; detailed procedure and extension mechanism under the return-filing provisions will be notified subsequently, and the notification is effective from the stated effective date.

Return filing deadline for FORM GSTR-3B set, with liabilities payable via electronic cash or credit ledgers by due date.
Specification requires registered persons to furnish returns in FORM GSTR-3B electronically through the common portal by the prescribed last dates, and to discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.

GST rules amendment expands manual filing options, clarifies exempt supplies treatment, modifies issuance discretion and appellate timelines.
Amendments effective 15 November 2017 clarify that exempt-supplies value excludes specified services, convert a supplier's obligation to issue certain documents into a discretionary act, permit manual filing and issuance alongside electronic processes via new rules 97A and 107A, establish appellate routes and timelines under new rule 109A, allow termination of appointments under rule 124 with Council Chairperson approval, and introduce manual refund application and order forms with annexed statements for prescribed refund computations and declarations.

Export-linked central tax exemption subject to invoicing, export timeframe, movement and documentation compliance for registered suppliers and recipients
Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from central tax in excess of the amount calculated at the rate of 0.05 per cent, provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice in export documentation, is registered with a recognised Export Promotion Council or Commodity Board, places a concessional rate order with the supplier and complies with movement, warehouse aggregation, endorsement and proof of export documentation requirements.

Deemed export refund: suppliers must produce recipient acknowledgement and undertakings for refund entitlement for GST compliance.
Suppliers of deemed export supplies seeking refund must produce: (1) an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on such supplies; and (3) an undertaking by the recipient that it will not claim the refund so the supplier may claim it.

Deemed exports designation clarifies GST treatment for supplies under Advance Authorisation and export-linked authorisations.
Notification designates specified supplies as deemed exports for GST: supplies against Advance Authorisation, supplies of capital goods against Export Promotion Capital Goods Authorisation, supplies to approved Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation; key terms are defined with reference to the Foreign Trade Policy 2015-20 to align these domestic transactions with export-linked GST treatment.

Registered brand name criteria expanded for GST rate classification, treating branded packaged goods differently under amended notification.
Amendment revises the State GST schedule to separate goods as fresh or chilled and goods other than fresh or chilled not in unit containers, introducing distinct treatment for packaged goods that (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable legal right, subject to ANNEXURE I conditions; and redefines registered brand name to include registrations on or after 15th May 2017 under domestic or foreign law.

Tariff reclassification: branded packaged goods' concessional rate conditioned on registered brand status and annexure requirements.
Notification amends Jharkhand SGST rate schedules by substituting, inserting and omitting numerous tariff entries across Schedules I-V; conditions many 2.5% entries on goods being put up in unit containers and bearing a registered brand name or an enforceable brand right subject to annexure conditions; introduces new headings (including fly ash, certain aircraft components, leather subheadings, jute/coir products, diabetic foods, medical grade oxygen, and permanent transfers of IP rights), clarifies exclusions and restates multiple commodity classifications. The definition of "registered brand name" is expanded to include registrations under the Trade Marks Act, the Copyright Act and foreign laws, effective 15 November 2017.

Tax exemption for admission to protected monuments under heritage protection laws introduced, and certain distributor services reclassified.
The notification amends the State Tax (Rate) schedule by substituting the entry for services by fair price shops supplying PDS items to government entities as services remunerated by commission or margin, omitting the prior serial 11B entry, and inserting serial 79A to grant a nil rate for services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts; the amendments are effective from 15th November, 2017.

Restaurant supply tax without input tax credit for specified establishments; exclusion for supplies in high tariff lodging premises.
Revises Notification No.11/2017 to (i) redefine item (vi) at serial 3 as the composite supply of works contract, (ii) recast serial 7 entries so supplies of food or drink by restaurants, eating joints, messes and canteens (on or off premises) are specified to attract State tax at the notified rate where input tax credit on goods and services used has not been taken, with parallel wording for supplies located in specified lodging premises meeting the declared tariff threshold, (iii) omit prior item (iv), (iv) substitute item (ix) to clarify taxation and input tax credit treatment for accommodation, food and beverage services, and (v) add "manufacture of handicraft goods" at serial 26(i).

Concessional State Tax Rate on research supplies granted to eligible institutions subject to certification and use restrictions.
Concessional State tax is prescribed for specified scientific goods and prototypes supplied to enumerated research institutions, conditional on production at time of supply of institutional certification that goods are required and will be used only for research, officer-level verification of institutional status where required, and, for live animals, a Head's certificate plus a no-objection certificate from the relevant animal ethics committee; registered research institutions must not transfer or sell such goods for a prescribed period post-installation.

Amendment to State Tax (Rate) updates tariff headings to include specific textile and netting goods, effective imminently.
Amendment to the State Tax (Rate) notification substitutes the entry for Sl. No. 6A by specifying tariff headings for knotted netting and made-up nets of textile materials (5608), corduroy fabrics (5801), and specified narrow woven fabrics and adhesive-assembled narrow fabrics (5806), and declares the effective commencement date as stated in the notification.

Classification of raw cotton: new entry allowing supply from agriculturists to any registered person, effective immediately.
Inserts a new table entry adding serial number 4A: HSN 5201, Raw cotton, supplier described as "Agriculturist" and recipient described as "Any registered person," thereby amending the principal State Tax (Rate) notification. The amendment is effective from 15th November, 2017.

Admission to protected monuments nil-rate: admission services exempt and PDS fair price shop services specified.
This notification substitutes the serial 11A entry to specify services by Fair Price Shops to Central, State or Union territory governments for sale under the Public Distribution System against commission or margin, omits serial 11B, and inserts serial 79A (Heading 9996) to place admission to protected monuments under a nil rate. The amendments take effect from 15th November, 2017.

GST rate classification revised for composite works contracts and restaurant/accommodation supplies, clarifying rates and input tax credit conditions.
Amendment revises State GST rate classifications by substituting the description of certain supplies to specify composite supply of works contract, redefining restaurant and accommodation-related supplies to distinguish those within lodging premises with specified declared tariff from those outside, imposing input tax credit restrictions where credit has been taken, and inserting manufacture of handicraft goods as a taxable manufacturing entry; changes take effect from the stated commencement date.