Late fee waiver for delayed GST returns: waiver applies to registered persons for specified months, effective retrospectively.
The State Government waives the late fee payable under the Jharkhand Goods and Services Tax Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date; the notification declares the waiver effective from 24th October, 2017.

Exemption of state tax on intra State supplies for export subject to conditional compliance and timely export.
Exempts intra-State supply of taxable goods by a registered supplier to a registered recipient for export by relieving state tax liability in excess of a nominal rate, provided the supply is on a tax invoice, the goods are exported within ninety days, the shipping bill includes supplier GSTIN and invoice number, the recipient is registered with an Export Promotion Council or recognised Commodity Board, a purchase order at concessional rate is provided to the supplier's tax officer, goods are moved directly to export point or via registered warehouse with required endorsements and acknowledgements, and the recipient furnishes shipping bill and export proof to the supplier and jurisdictional tax officer; failure to export within ninety days disqualifies the supplier.

Refund procedure for deemed exports, export services, and SEZ supplies updated with revised filing eligibility and commissioner extension power.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 18 October 2017 and revises the refund and export-related procedure. For deemed export supplies, rule 89 permits a refund application by the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. Rule 96A allows extension of the three-month period by the Commissioner, and FORM GST RFD-01 is revised for export and SEZ refund statements.

Resolution plan disclosures require detailed identity, criminal, default and related-party information and transaction checks before committee approval.
Regulation 37 now requires resolution plans to disclose comprehensive details of the resolution applicant and connected persons-identity, recent convictions, pending criminal proceedings, Companies Act disqualification, willful defaulter identification, SEBI debarment, and two years of transactions with the corporate debtor-while defining connected persons to include promoters, management or control participants and their holding, subsidiary, associate and related parties. Regulation 38 requires the resolution professional to submit all compliant resolution plans to the committee along with details and adjudicating authority orders relating to preferential, undervalued, extortionate credit and fraudulent transactions.

Resolution plan disclosure obligations require comprehensive applicant and connected-person disclosures and transactional flags on submission.
A resolution plan must disclose detailed information about the resolution applicant and connected persons-identity; convictions within five years; pending criminal proceedings; director disqualification under the Companies Act; willful defaulter identification; securities market debarment; and transactions with the corporate debtor in the preceding two years. Connected persons include promoters, persons in management or control (including prospective promoters or controllers during implementation), and their holding, subsidiary, associate and related parties. The resolution professional must submit all compliant plans with details of preferential, undervalued, extortionate credit and fraudulent transactions and related adjudicating authority orders.

Companies (Accounts) Amendment mandates a new electronic AOC-4 form for standardized financial statement and disclosure filings.
The amendment replaces Form AOC-4 in the Companies (Accounts) Rules, 2014 with a prescribed electronic Form No. AOC-4 under section 137, mandating standardized disclosure fields across balance sheet and profit and loss schedules, CSR reporting, related party transactions and auditor's report particulars, and specifying required attachments, digital signature and practicing professional certification for filing with the Registrar.

Authority for Advance Ruling constituted under GST framework, appointing two members and taking effect on Gazette publication.
Constitution of an Authority for Advance Ruling under the GST statute by notification appointing two named tax officers as members; the notification is issued by the State Finance Department and takes effect upon publication in the Official Gazette, thereby establishing the Authority to perform advance ruling functions under the Act.

GST rules amendment extends compliance timelines and updates migrated taxpayer registration cancellation form, effective retrospectively.
Amendments to the Assam GST Rules, 2017 (effective 29 September 2017) substitute "30th September" with "31st October" in rule 24(4), and replace references to "ninety days of the appointed day" in rules 118, 119 and 120 with "the period specified in rule 117 or such further period as extended by the Commissioner." The amendment adds the marginal heading for revision of declaration in FORM GST TRAN-1 and updates FORM GST REG-29 to retitle the cancellation heading for migrated taxpayers and change the PART-A item (i) label from "Provisional ID" to "GSTIN."

Foreign investment regulation: RBI issues rules governing transfer or issuance of securities by persons resident outside India.
The Regulations govern transfers and issuances of securities by persons resident outside India, issued under clause (b) of sub section (3) of section 6 and section 47 of the Foreign Exchange Management Act, 1999, and supersede prior notifications FEMA 20/2000 RB and FEMA 24/2000 RB to consolidate the regulatory framework for non resident investment via securities.

Exchange rate notification amended for Qatari Riyal, revising import and export rates under Customs Act authority.
Notification No.105/2017 substitutes the entry for serial No.12 in Schedule I of Notification No.104/2017 CUSTOMS (N.T.), replacing the Qatari Riyal rates with revised rupee equivalents for imported and exported goods, effective 8th November, 2017, issued under the powers of the Customs Act, 1962.

Letter of Undertaking for export without integrated tax extended to eligible registered persons subject to execution and compliance conditions.
Extension of the Letter of Undertaking allows registered persons to export without payment of integrated tax subject to eligibility, execution and compliance requirements: disqualification where prosecution exists for significant tax evasion, submission of the LUT on letterhead in the prescribed FORM GST RFD 11 annexure executed by authorised officials, and withdrawal of the facility on failure to pay tax and interest within the prescribed period, with restoration upon payment. The same regime applies mutatis mutandis to zero-rated supplies involving Special Economic Zone developers or units.

Letter of Undertaking eligibility for tax-free exports allows qualifying exporters to substitute a bond subject to remittance and prosecution conditions.
A registered person may furnish a Letter of Undertaking instead of a bond for export without payment of integrated tax if they are a status holder under the Foreign Trade Policy or meet the prescribed foreign inward remittance condition for the preceding financial year and have not been prosecuted for relevant tax-evasion offences above a specified threshold. The Letter of Undertaking, furnished in duplicate for the financial year in the annexure to FORM GST RFD-11, must be executed on the registered person's letterhead by an authorized senior officer or proprietor.

Late fee waiver for delayed GSTR-3B returns permits registered persons relief for August and September filing defaults.
The notification exercises executive power to remit the statutory late fee for failure to furnish the return in FORM GSTR-3B, applying to registered persons who did not file FORM GSTR-3B for August and September 2017 by the due date.

Companies must file financial statements in e-form AOC-4 XBRL if listed, large capital, turnover, or Ind AS.
Mandates that the specified classes of companies file financial statements and related documents with the Registrar in e form AOC 4 XBRL; listed companies and their Indian subsidiaries, companies above prescribed paid up capital and turnover thresholds, and companies required to prepare accounts under Indian Accounting Standards must file using the notified taxonomies. Entities using Accounting Standards, 2006 use Annexure II taxonomy; Ind AS preparers use Annexure II A. NBFCs, housing finance companies and companies in banking and insurance are exempt. Annexure I (Form AOC 4 XBRL) and Annexure II A taxonomy are substituted/inserted.

Anti profiteering screening committee constituted to assess GST profiteering complaints and initiate procedural review.
Constitution of a State-level Anti profiteering Screening Committee under sub rule (2) of Rule 123 of the Central Goods and Services Tax Rules, 2017 to conduct preliminary assessment of alleged profiteering. The notification designates membership by nomination of a Central Government officer and a State Government officer to form the Delhi committee for initiating screening of anti profiteering matters.

Enrolment authority designation: Joint Commissioner authorised to approve or reject GST practitioner enrolment applications, applicants may choose Centre or State.
The Joint Commissioner having jurisdiction over the address declared in the enrolment application in FORM GST PCT-1 is specified as the officer authorised to approve or reject applications for enrolment as Goods and Services Tax Practitioner under section 48(1) read with rule 83(2) of the Andhra Pradesh GST Rules, subject to the applicable statutory provisos. Applicants may choose Centre or State as the enrolling authority and must specify this choice in Item 1 of Part B of FORM GST PCT-1.

GSTR-3B filing deadlines and tax payment timing are specified for registered persons under the Uttarakhand GST framework.
Specification of the last dates for furnishing FORM GSTR-3B electronically through the common portal for the months from August 2017 to December 2017 under the Uttarakhand Goods and Services Tax framework. Registered persons furnishing FORM GSTR-3B must discharge tax liability, including interest, penalty, fees, or any other amount payable under the Act, by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date for the relevant month.

GST schedule amendment removes item exclusions and specific descriptions, and broadens tariff reference, with retrospective effect.
Amendment to the finance notification revises Schedule I by substituting "30" with "30 or any Chapter" in Serial No. 180, and revises Schedule III (9%) by omitting the words "other than those" in Serial No. 42 and deleting "goggles and the like, corrective, protective or other" in Serial No. 411; the amendments are deemed effective from 1 July 2017.

Tariff amendment: insertion of corduroy fabrics into state tax rate notification, changing taxable classification.
Amendment inserts a new serial number and the entry "Corduroy fabrics" into Notification No. 5/2017-State Tax (Rate), thereby adding corduroy fabrics to the schedule of goods covered by the State tax rate notification, with effect from the stated commencement date.

Brand name exclusion in GST rate schedules clarified; registered and enforceable brand names treated distinctly with conditions.
The notification amends Schedule exclusions for goods put up in unit containers to state those excluded are only where the unit container (a) bears a registered brand name or (b) bears a brand name on which an actionable claim or enforceable right in a court of law is available, subject to Annexure I conditions. The Explanation now defines "brand name" and "registered brand name" and Annexure I requires an affidavit to the jurisdictional State tax commissioner and a printed declaration on each unit container when rights are voluntarily foregone. Several tariff entries are substituted or new entries inserted, and Annexure II lists indigenous handmade musical instruments.