Reorganisation of Ministerial Staff Training Units: administrative control assigned to NADT; regional supervisors manage operations; Principal Chief Commissioners cadre authorities.
Reorganisation of the Ministerial Staff Training Units places administrative authority with the National Academy of Direct Taxes, which, through the Pr. DGIT and respective ADG at Supervisory DTRTIs, will exercise administrative powers such as sanctioning leave and reviewing APARs for ITOs and staff. Each MSTU's functional jurisdiction covers the territorial ambit of the corresponding Pr. CCIT/CCIT and is linked to a designated Supervisory DTRTI, while Principal Chief Commissioners remain Cadre Controlling Authorities responsible for transfers, postings and infrastructure.

Tax deduction at source under GST begins for specified government bodies and public sector undertakings from a notified date.
The State Government appointed 18 September 2017 as the date on which the specified provisions of section 51(1) of the Uttarakhand Goods and Services Tax Act, 2017 would come into force for certain authorities, societies and public sector undertakings. Those persons were covered under clauses (a), (b) and (d) of section 51(1), while their liability to deduct tax from payments made or credited to suppliers of taxable goods or services, or both, would begin only from a later date to be notified separately.

Tax collection by electronic commerce operator expanded to include housekeeping services, subject to supplier registration exceptions.
The amendment inserts a new clause making housekeeping services, such as plumbing and carpentering, services on which tax on intra State supplies shall be paid by the electronic commerce operator, except where the person supplying such service through the electronic commerce operator is liable for registration under the applicable registration provision; the notification is declared to be deemed effective from an earlier specified date.

Waiver of late fee for late GSTR 3B returns relieves registered persons for specified filing periods under executive authority.
Waiver of late fee is authorised for registered persons who failed to furnish returns in Form GSTR-3B for the specified months, relieving them of the late fee payable under the statute when returns were not filed by the due date; the waiver is an administrative action limited to that return form and filing periods and does not affect other liabilities.

Export linked tax exemption for intra State supplies requires strict documentation, direct movement, and 90 day export compliance.
Intra State supplies by a registered supplier to a registered recipient for export are exempt from State tax in excess of 0.05 per cent provided the supplier issues a tax invoice, the recipient exports within ninety days, the shipping bill or bill of export cites the supplier's GSTIN and tax invoice number, the recipient is registered with an Export Promotion Council or recognised Commodity Board, the recipient places a concessional rate order and notifies the supplier's jurisdictional tax officer, goods move directly to export point or registered warehouse, aggregation and warehouse acknowledgement rules are followed, and post export proof is furnished to the supplier and tax officer.

Deemed export refund evidence requirements prescribed for suppliers, including recipient acknowledgments and undertakings against input tax credit claims.
Evidence requirements are prescribed for a supplier of deemed export supplies seeking refund under the Uttarakhand Goods and Services Tax Rules, 2017. The supplier must produce an acknowledgment of receipt of the supplies by the relevant authorisation holder or a signed tax invoice from the recipient Export Oriented Unit, together with undertakings that no input tax credit has been availed and that the recipient will not claim refund. The notification takes effect from 18 October 2017.

Deemed exports: supplies under Advance Authorisation, EPCG, and to EOUs, plus specified gold supplies treated as deemed exports.
Notification declares four categories of supplies to be treated as deemed exports: supplies against Advance Authorisation; capital goods supplied under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or public sector undertakings against Advance Authorisation. It defines Advance Authorisation and EPCG Authorisation as authorisations under Chapters 4 and 5 of the Foreign Trade Policy 2015-20 and defines Export Oriented Unit as units approved under Chapter 6 of that Policy. The notification is effective from 18th October, 2017.

Reduced GST rate for food distributions: suppliers must produce Deputy Secretary certification to qualify for relief.
Notification allows a reduced state GST rate on specified food preparations when supplied intra State for free distribution under Central or State Government approved programmes, subject to the supplier producing, within five months of supply (or such extended time as the jurisdictional commissioner allows), a Deputy Secretary level certificate confirming distribution; tariff classifications follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

GST rule amendment extends filing deadlines and mandates export details be auto-drafted into GSTR 1 after GSTR 3B.
Amendments extend a prescribed filing deadline, authorize the Commissioner to notify further extensions (deeming central Commissioner extensions effective for the State), and insert provisos in Rules 96 and 96A requiring that when FORM GSTR-1 filing dates are extended, suppliers submit export details in Table 6A after filing FORM GSTR-3B; those export details will be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.

Deemed export refund rules updated: application parties clarified and refund forms RFD-01 revised for service and SEZ supplies.
The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient forgoes input tax credit with an undertaking, by the supplier; it permits the Commissioner to allow an extension beyond three months; and it replaces Statements 2 and 4 in FORM GST RFD-01 to specify required fields for refunds of exports of services with tax payment and for supplies to SEZ units or developers on payment of tax.

State tax relief for free-distributed food preparations applies when supplier produces prescribed government certification enabling reduced state tax.
A state tax rate is prescribed on intra-State supplies of food preparations in tariff items 19 or 21 intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, conditional on the supplier producing, within five months (or such extended period as allowed by the jurisdictional commissioner), a Deputy Secretary-level certificate confirming such free distribution; tariff references and interpretation rules are as in the First Schedule to the Customs Tariff Act, 1975.

Deemed exports under GST: supplies against Advance Authorisation, EPCG, to EOUs, and specified PSU gold.
The notification declares certain supplies to be deemed exports under section 147: supplies by a registered person against Advance Authorisation; supply of capital goods against EPCG Authorisation; supplies to Export Oriented Units and approved park units; and supply of gold by a specified public sector bank against Advance Authorisation. It defines Advance Authorisation, EPCG Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20.

Corrigendum to GST notification: schedule entries amended to correct tariff headings and align with Council recommendations.
Corrigendum to the GST notification published as S.R.O. No. 361/2017 corrects Schedule entries: in Sl. No. 59, column (2) "9" is replaced by "7, 9 or 10"; and in Sl. No. 102, column (2) "2302" is amended to read "2301 2302"; the corrections align the State notification with Goods and Services Tax Council recommendations and a corresponding central corrigendum.

State tax rate cut for tractor parts implements lower SGST on listed components with retrospective effect.
Kerala amended its SGST Schedule III to impose a 9% State tax on specified tractor parts by inserting HS-listed entries covering tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic components, and body parts; the notification is effective retrospectively from 18 August 2017 and follows GST Council recommendations.

State tax rate reduction for specified services and works contracts, with conditional input tax credit treatment and supplier option.
Amendments to the Kerala SGST notification substitute Table entries to reduce State tax rates for defined categories of composite works contracts, reclassify construction-related supplies, and create a dual-rate approach for motor cab transport, renting of motor cab and goods transport agency services depending on input tax credit treatment or supplier option; printing, job work on manmade fibres and admission to planetarium services are reallocated to lower State tax rates. The amendments are effective from the stated commencement date and issued on Council recommendation under specified SGST provisions.

Service exemption for FIFA-related events and PDS fair price shop services, subject to certification and LLP recognition.
Amendment adds exemptions effective 22 August 2017 for FIFA-related services to or by FIFA and subsidiaries linked to FIFA U 17 World Cup events, subject to Director (Sports) certification, and for services by Fair Price Shops to Central or State/UT Governments selling PDS items against commission or margin. It also substitutes updated names for certain crop insurance schemes and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.

Registration liability: housekeeping services like plumbing and carpentering notified with e commerce supplier exception for registration.
The Government amended a prior Kerala GST notification to add that services by way of housekeeping, such as plumbing and carpentering, are included for purposes of the notification, subject to an exception where the supplier is liable for registration when supplying through an electronic commerce operator; the amendment is effective retrospectively from 22 August 2017.

Concessional state GST on free food distribution - requires certification of distribution within prescribed period to qualify.
A concessional State tax rate is notified for intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing a Deputy Secretary level certificate confirming free distribution. The certificate must be produced within five months of supply or within any extended period allowed by the jurisdictional tax commissioner or officer. Tariff references follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

Exemption extension: GST exemption now applies to all registered persons until the prescribed statutory deadline.
The amendment omits the proviso to Paragraph 1 of Notification No. ERTS(T) 65/2017/8 and provides that the exemption under that notification, as amended, shall apply to all registered persons until the prescribed statutory cut-off date.

State tax on motor vehicles reduced relative to standard rate, subject to pre GST purchase and input credit conditions.
Notification under the Meghalaya GST Act prescribes that intra State supplies of motor vehicles (Chapter 87) shall attract tax equal to sixty five percent of the State tax otherwise applicable under Notification No. ERTS(T) 65/2017/1, subject to conditions. The annexed conditions limit applicability to vehicles purchased by the lessor prior to 1 July 2017 and leased before that date, or to registered suppliers who purchased prior to 1 July 2017 and did not claim input tax credit; the notification ceases to apply on or after 1 July 2020.