Amendment to GST notification substitutes textile tariff entries, altering specified textile product classifications and effective enforcement.
The notification substitutes the table entries for serial number 6A in Notification No. 39/ST-2 dated 30 June 2017 by specifying headings 5608 (knotted netting and made up nets of textile materials), 5801 (corduroy fabrics) and 5806 (narrow woven fabrics and narrow adhesive-assembled fabrics), thereby altering the tariff classification entries. The amendment is effected under the proviso to sub section (3) of section 54 of the Haryana GST Act and is effective from 15th November, 2017.

Raw cotton GST classification amended: entry added permitting agriculturists and registered persons specified treatment.
The notification inserts serial number 4A into the Table of Notification No. 38/ST-2 to add tariff code 5201 for Raw cotton and to specify recipients as Agriculturist and Any registered person; the amendment is effective from 15 November 2017.

Branded goods classification now distinguishes fresh/chilled from other packaged items under amended GST notification, effective forthwith.
The amendment restructures the notification Schedule to distinguish goods fresh or chilled from goods other than fresh or chilled, excludes items packed in unit containers from certain classifications, and subjects non-fresh packaged goods to qualification where they bear a registered brand name or a brand name with an actionable claim or enforceable right, subject to ANNEXURE I. It adds, substitutes and omits multiple tariff entries and revises the definition of "registered brand name" to include brands registered on or after 15th May, 2017 under domestic or foreign law; the amendment is effective from 15th November, 2017.

Letter of Undertaking allowed in place of bond for exports without integrated tax subject to eligibility and procedural safeguards.
Conditions allow a registered person to furnish a Letter of Undertaking instead of a bond for export without payment of integrated tax if the person is a recognised status holder or meets the prescribed foreign inward remittance requirement relative to export turnover and is not disqualified by prosecution for significant tax evasion; the LUT must be furnished in duplicate for the financial year in the annexure to FORM GST RFD 11 and executed on the registered person's letterhead by an authorised representative.

Exchange rate amendment updates Qatari Riyal rupee conversion rates for import and export effective immediately.
Amendment substitutes Schedule-I entry for Qatari Riyal in the customs exchange rate notification, revising rupee conversion rates applicable for import and export valuation purposes under the statutory powers of the Central Board of Excise and Customs; the change specifies new import and export rates and records administrative reference and officer authentication.

Extension of time for composition levy intimation: filing in Form GST CMP-01 allowed under statutory extension authority.
Extension of the filing period for intimation to opt for composition levy under sub rule (1) of Rule 3 of the CGST Rules, 2017 permits submission of the prescribed intimation in FORM GST CMP-01. The extension is issued under the Board's power conferred by section 168 of the CGST Act and republishes the Government of India order setting a revised final date for filing the CMP-01 intimation, directing state authorities to implement the extended deadline.

De-notification of Special Economic Zone land removes designated parcels, adjusting the notified SEZ area following required approvals.
The Central Government de-notifies 4.8722 hectares from the Baikampady Special Economic Zone, reducing the notified area and making the resultant SEZ area 650.6321 hectares; this de-notification follows the developer's proposal, the State Government's approval and the Development Commissioner's recommendation and identifies specific survey parcels comprising the deleted area.

Fixed-sum tax option creates a prescribed quarterly payment obligation for dealers opting into alternative VAT payment.
The government prescribes a fixed amount in lieu of tax under the VAT statute: dealers opting for the fixed-sum scheme must remit the prescribed fixed sum for the initial quarter of the stated financial year, creating a binding quarterly payment obligation for those electing this alternative payment mechanism.

Letter of Undertaking for export without integrated tax: eligibility, execution requirements, and suspension on non-payment of tax.
Conditions for furnishing a Letter of Undertaking in place of a bond for exports without payment of integrated tax: all registered persons are eligible except those prosecuted for offences where the amount of tax evaded exceeds two hundred and fifty lakh rupees; the Letter of Undertaking must be on letterhead, in duplicate, annexed to FORM GST RFD-11, and executed by specified authorised persons. Non-payment of tax with interest within the prescribed period withdraws the facility; payment restores it. Provisions apply mutatis mutandis to zero-rated supplies to or by SEZ developers or units.

Extension of time for filing FORM GST ITC-04 permits later declarations for goods moved to, from, or between job workers.
The Commissioner, with the Board's approval under the Arunachal Pradesh GST framework and relevant procedural rule, extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent from one job worker to another, relating to the quarter July-September 2017, until the 30th day of November 2017.

Extension of compliance deadline replaces 31 October with 30 November under Arunachal Pradesh GST notification amendment.
Under the State GST Act and the relevant rule of the State GST Rules, the notification amends Notification No. 41/2017-State Tax by substituting the previously stated deadline at the end of October with a new deadline at the end of November, thereby extending the compliance timeline specified in the earlier notification.

GSTR-1 filing extension requires post GSTR-3B export data submission and electronic transmission to Customs via the portal.
Amendment changes a deadline in rule 24 to a later date and inserts a provision in rule 45 empowering the Commissioner to extend filing periods by notification. It adds provisos to rules 96 and 96A requiring that, where FORM GSTR-1 filing dates are extended, suppliers must submit export details in Table 6A after furnishing FORM GSTR-3B, transmit those details electronically to the Customs-designated system via the common portal, and that such details will be auto-drafted into FORM GSTR-1 for the tax period.

Late fee waiver for delayed GSTR-3B filings provides compliance relief to affected registered persons for specified months.
The State Government, under its powers pursuant to the Arunachal Pradesh Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for August and September 2017 by the due date, on the recommendations of the Council under section 128.

Deemed export refund evidence requirement: specified acknowledgements and recipient undertakings enable supplier refund claims under state GST.
Notification specifies that suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a tax invoice signed by the recipient EOU confirming receipt, together with an undertaking by the recipient that no input tax credit has been availed and that the recipient will not claim refund so the supplier may claim it.

Deemed exports designation ties Advance Authorisations and export authorisations to state GST treatment for qualifying domestic supplies.
The notification declares specified supplies as deemed exports: supplies against Advance Authorisation, capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks or public undertakings against Advance Authorisation. It incorporates Foreign Trade Policy definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Units to identify qualifying supplies for deemed export treatment under the state GST framework.

Deemed export refund procedure clarified: recipient or supplier may apply when input tax credit is not availed, with form updates.
Rule 89 now allows refund applications for supplies treated as deemed exports to be filed by the recipient or by the supplier where the recipient forgoes input tax credit and furnishes an undertaking; Rule 96A permits the Commissioner to allow a further period beyond three months. FORM GST RFD-01 Statements 2 and 4 are replaced: Statement 2 formats refunds for exports of services with tax payment (invoice, integrated tax, cess, BRC/FIRC and debit/credit adjustments) and Statement 4 formats refunds for supplies to SEZ units or SEZ developers on payment of tax (GSTIN, invoice/shipping bill details, integrated tax, cess and debit/credit adjustments).

Export-related GST exemption for intra State supplies to registered recipients, conditional on documentation, movement and timely export.
Exempts intra-State supply of taxable goods by a registered supplier to a registered recipient for export from central tax in excess of a nominal concessional rate, subject to conditions: supply must be on tax invoice; export within ninety days; shipping bill must cite supplier GSTIN and invoice number; recipient must be registered with a recognised export body and place a purchase order with copy to the supplier's tax officer; goods must move directly to export point or via registered warehouse; aggregation from multiple suppliers requires warehouse endorsements and acknowledgements; post-export, recipient must provide shipping bill and proof of export to supplier and supplier's tax officer; exemption is forfeited if export is not completed within ninety days.

State tax on free-distribution food preparations requires officer certification and time-limited proof for preferential treatment.
Notifies a State tax rate of 2.5 per cent on intra State supplies of unit packaged food preparations intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, subject to tariff classification (items 19 or 21) and interpretation rules of the Customs Tariff First Schedule. The preferential rate applies only when the supplier produces, within five months of supply or such further period as allowed by the jurisdictional commissioner or Union Territory tax officer, a certificate from an officer not below Deputy Secretary confirming the free distribution under an approved programme.

Notification Amendment extends specified State GST filing deadlines by substituting revised deadline wording for two table entries.
Amendment substitutes the deadline wording in column (4) against Sl. No. 2 and Sl. No. 3 of the table in Notification No. 27/2017-State Tax, extending the applicable cut-off dates for those two entries; the change is made by the Commissioner under the return-filing and related enforcement powers of the Arunachal Pradesh Goods and Services Tax Act, 2017 and does not modify other terms of the original notification.

Extension of GST filing deadlines and mandatory electronic transmission of export details following GSTR 3B filing.
Amendments extend a filing deadline in rule 24(4) and enable the Commissioner to notify further extensions under rule 45(3). Provisos added to rules 96(2) and 96A(2) require that when FORM GSTR I furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR 3B, transmit that information electronically via the common portal to the Customs-designated system, and permit auto-drafting of Table 6A into FORM GSTR I for the tax period.