Extension of GST return filing deadlines: GSTR 1, GSTR 2 and GSTR 3 due dates extended for specified taxpayers.
The notification extends the time for furnishing GSTR-1 for July 2017 with differential deadlines based on turnover, and extends the due dates for GSTR-2 and GSTR-3 for all taxpayers; "turnover" is as defined in the Act and extensions for August 2017 will be notified separately.

Export linked SGST exemption: intra State supplies qualify subject to invoice, export within ninety days and prescribed documentation.
Intra State supply of taxable goods by a registered supplier to a registered recipient for export is exempt from State tax to the extent the tax exceeds an amount calculated at the rate of 0.05 per cent, subject to conditions: supply on tax invoice; export within ninety days; inclusion of supplier GSTIN and tax invoice number in shipping bill or bill of export; recipient registration with an Export Promotion Council or recognised Commodity Board; order on supplier with copy to supplier's tax officer; specified movement, aggregation, warehouse acknowledgement and post export proof obligations. Non export within ninety days disqualifies the supplier from the exemption.

Tax exemption notification for welfare board: specified cess, fees and interest treated as non-commercial income under section 10(46).
Notification under section 10(46) recognises the Telangana Building and Other Construction Workers Welfare Board in respect of cess received, registration and renewal fees from workers, and interest on deposits, subject to conditions: it shall not engage in commercial activity, must maintain the nature of activities and specified income across the financial years, and must file return of income as required by clause (g) of sub section (4C) of section 139. The notification applies for the financial years 2017-2018 through 2021-2022.

Tax exemption notification under section 10(46): Haryana State Legal Services Authority notified for specified non-commercial income, subject to conditions.
Notification under section 10(46) designates Haryana State Legal Services Authority as entitled to exempt specified income comprising NALSA grants for Legal Services Authorities Act purposes, State Government grants or donations, amounts under court orders, recruitment application fees, and interest on deposits, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income character across years, and meeting the statutory return filing obligation. The notification is retrospective to 2015-2016 and 2016-2017 and covers 2017-2018 to 2019-2020.

Composition tax option available after intimation, with ITC-03 filing required and TRAN-1 disallowed thereafter.
Persons granted provisional registration or registration certificates may opt into the composition scheme from the first day of the month following intimation in FORM GST CMP-02 filed on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after ITC-03 is filed they are not permitted to file FORM GST TRAN-1. Registrants opting into composition mid-quarter must file FORM GSTR-4 for the period of the quarter during which composition tax was paid and applicable returns for earlier portions of the quarter.

Deemed export refund procedure amended: recipient or supplier may file refund application; commissioner may extend filing period.
Amendments effective 18 October 2017 revise Rule 89 to permit either the recipient or, where the recipient forgoes input tax credit by furnishing an undertaking, the supplier to file refund applications for supplies treated as deemed exports. Rule 96A is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD-01 Statements 2 and 4 are substituted to capture invoice, shipping bill/BRC/FIRC and integrated tax and cess particulars for refunds on export of services and supplies to SEZ units or developers.

Composition scheme option: registered persons may opt by filing CMP-02 and furnish ITC-03, altering return obligations.
Registered persons provisionally registered or registered under rule 10 may opt into the composition scheme by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. The amendment also permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons and mandates a "consolidated tax invoice" for certain monthly service supplies, while clarifying mid quarter GSTR-4 return obligations and revising related forms and tables.

Extension of migration and registration deadlines: amendment replaces fixed ninety day timelines with rule specified periods and Commissioner extensions.
The amendment revises transitional timelines by replacing fixed deadlines and references to a uniform "ninety days of the appointed day" with the period specified in rule 117 or such further period as extended by the Commissioner, thereby permitting Commissioner extensions. It also inserts a marginal heading for revision of FORM GST TRAN-1 and amends FORM GST REG-29 by renaming the application for cancellation to target migrated taxpayers and substituting "Provisional ID" with "GSTIN".

Composition scheme option enables provisional registrants to switch to composition and requires CMP-02 and ITC-03 filings.
Provisional registrants or registration applicants may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they are precluded from filing FORM GST TRAN-1. The rules also permit a one-time revision of TRAN-1 declarations within prescribed time-limits or extended periods, and impose e-way bill generation obligations on principals sending goods to out-of-State job-workers and on exempt persons transporting handicraft goods inter-state.

Exchange rate adjustment for Qatari riyal alters notified import and export conversion rates under Customs notification.
Notification No.107/2017 substitutes the Serial No.12 entry in Schedule I of Notification No.106/2017, amending the notified rupee conversion rates for the Qatari riyal by prescribing distinct rates for imported goods and for export goods, effective from the date specified in the notification.

GSTR-3B filing deadline: conditional TRAN-1 filing and cash deposit requirements govern July return compliance.
The notification classifies registered persons by input tax credit entitlement and TRAN-1 filing choice, prescribes respective last dates for electronically furnishing FORM GSTR-3B for July, and requires those filing TRAN-1 to compute and deposit tax in cash by an earlier date, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later deadline; all filers must discharge liabilities via the electronic cash or credit ledger by the earlier date.

Exemption for transit cargo services to Nepal and Bhutan introduced, attracting nil state tax from an earlier date.
The State notification inserts serial 9B under Chapter 99 for "Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries)" and records "Nil" in the rate columns, thereby specifying a nil State tax entry for that supply. The amendment is notified under section 11 of the Chhattisgarh GST Act and is deemed to have come into force from 29-09-2017.

Effective customs duty on Peas revised, new tariff entry for Pisum sativum imports increases applicable import duty.
The notification amends the Customs schedule by excluding Peas (Pisum sativum) from the general pulses entry, inserting a new serial (20A) with the tariff heading for Peas (Pisum sativum) and a specified import duty rate, and substituting a revised duty entry in column (4) against serial 37; enacted under powers conferred by the Customs Act as a further amendment to Notification No.50/2017-Customs.

Extension of GST filing deadlines permits delayed export details to be transmitted to Customs and auto-drafted in returns.
The amendment defers a specified filing deadline and empowers the Commissioner to notify further extensions, with extensions by state or union territory tax Commissioners deemed notified by the Commissioner. It requires that where the GSTR-1 filing date is extended, suppliers furnish export information in Table 6A after filing GSTR-3B; that information must be transmitted electronically to the Customs-designated system via the common portal and will be auto-drafted into the GSTR-1 for the tax period.

Late fee waiver for delayed GSTR-3B returns grants registered persons relief from statutory late fees.
Waiver of statutory late fee for registered persons who failed to file FORM GSTR-3B for August and September 2017 by the due date, effected by executive notification under the Goa Goods and Services Tax Act on the recommendation of the Council, applying the relief universally to all registered persons for those tax periods.

Corrigendum clarifying monetary wording in a government notification to include explicit currency units for precision.
Corrigendum directs that in paragraph 2, serial (i) of Government Notification No. 38/1/2017-Fin(R&C)(24)/3598 dated 24-10-2017, the phrase "one crore" shall be read as "one crore rupees," as issued by the Revenue & Control Division and published in the Official Gazette.

Tax deduction at source for government-controlled entities triggered; commencement appointed, deduction obligation to follow on council recommendation.
The Lt. Governor, invoking the Delhi GST Act, appoints a specified date as the commencement of the provision imposing tax deduction at source for: government-setup or government-established authorities/boards/bodies with majority participation, societies established by government under the Societies Registration Act, and public sector undertakings; provided that the obligation to deduct tax from payments to suppliers will commence from a subsequently notified date upon recommendation of the GST Council.

Registration exemption for casual handicraft suppliers where aggregate supplies fall below specified thresholds, subject to PAN and e way requirements.
Casual taxable persons supplying handicraft goods are exempted from registration under the Delhi GST Act if their aggregate taxable supplies, computed on an all India basis, do not exceed twenty lakh rupees in a financial year (ten lakh in Special Category States other than Jammu and Kashmir). Exempt persons must obtain a Permanent Account Number and generate an e way bill; the exemption applies to inter State supplies where the supplier avails the corresponding integrated tax notification. "Handicraft goods" are defined by a table of product descriptions with HSN codes, where production is predominantly by hand.

Exchange rate notification updates Qatari Riyal valuation for import and export, altering customs valuation procedures.
Amendment substitutes the SCHEDULE I entry for Qatari Riyal (serial no.12) in Notification No.105/2017 CUSTOMS (N.T.), prescribing distinct rupee exchange rates for imported goods and exported goods to be used for customs valuation, and thus alters the currency conversion basis applied in customs assessments; a subsequent notification further substituted this entry.

GSTR-1 filing extension requires export data after GSTR-3B, auto-drafted into GSTR-1 and transmitted to customs.
The amendment extends the GSTR-1 filing deadline and authorises the Commissioner to further extend quarterly filing periods by notification, deeming Central Tax notifications effective for the State. It adds provisos to Rules 96 and 96A requiring that where GSTR-1 due dates are extended, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; the common portal shall transmit that information electronically to the system designated by Customs, and the Table 6A information will be auto-drafted into FORM GSTR-1 for the relevant tax period.