Exemption applicability widened to all registered persons and made retroactive to the specified commencement date.
The proviso to Paragraph 1 of the earlier notification is omitted. The exemption in the original notification, as amended, applies to all registered persons for the specified transitional period. The amendment is declared to have retrospective effect from the stated commencement date in October 2017.

Evidence for deemed export refund claims requires recipient acknowledgement and undertakings ensuring no input tax credit or duplicate refund.
Suppliers claiming refund for deemed exports must produce either an acknowledgement by the jurisdictional tax officer of the relevant Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Additionally, suppliers must furnish recipient undertakings that no input tax credit has been availed on the supplies and that the recipient will not claim the refund, permitting the supplier to claim it.

Exchange of information expanded to compel cross-border tax data sharing; mutual assistance added for tax collection and conservancy.
The Central Government notifies that the Third Protocol to the India-New Zealand tax Convention is given effect in India; it replaces Article 26 with an expanded Exchange of Information regime obliging competent authorities to exchange foreseeably relevant information (including bank, nominee and fiduciary held information) subject to confidentiality, limited use and narrow exceptions, and adds Article 26A requiring mutual assistance in the collection of revenue claims and measures of conservancy under the assisting State's laws, while preserving limits for public policy, domestic legal practice, and disproportionate administrative burden.

Anti-dumping duty on sodium chlorate imports imposes country-specific rates and a limited term to protect domestic industry.
Imposition of definitive anti-dumping duty on Sodium Chlorate (tariff item 2829 11 00) from China PR, Canada and the European Union, adopting the designated authority's finding of dumping and price suppression and prescribing differentiated per metric ton duty rates by origin, export country and producer/exporter; duties denominated in US dollars per MT are payable in Indian currency, effective for a limited term, with exchange rate determined by Government of India notifications and the bill of entry date as the relevant date.

Intra State export supply exemption ensures state tax relief for registered exporters subject to procedural export conditions
Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from State 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 the shipping bill, is registered with a recognised Export Promotion Council or Commodity Board, places a concessional rate order and notifies the supplier's jurisdictional tax officer, and moves goods directly to port/airport/LCS or via a registered warehouse with required endorsements and acknowledgements.

State tax on intra State supplies of packaged food for free distribution conditioned on Deputy Secretary certification within a time limit.
The Government of Goa notifies a state tax rate of 2.5 per cent on intra-State supplies of food preparations in unit containers under tariff headings 19 or 21, when intended for free distribution to economically weaker sections under a programme approved by the Central or State Government. The rate is conditional on the supplier producing a certificate from an officer not below Deputy Secretary confirming distribution, within five months of supply or such further period as the jurisdictional commissioner may allow. Tariff terms and interpretative rules refer to the First Schedule to the Customs Tariff Act, 1975.

Deemed exports: supplies against Advance Authorisation and related export authorisations treated as deemed exports under Goa GST.
Supplies by registered persons are declared deemed exports where they consist of goods supplied 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 undertakings against Advance Authorisation; key terms are defined with reference to the Foreign Trade Policy and the notification is issued under the Goa GST enabling provision effective from the notified commencement date.

Deemed export refund entitlement expanded so suppliers can claim refunds when recipients forego input tax credit.
Amendments permit refund applications for supplies treated as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit, by the supplier if the recipient provides an undertaking; the Commissioner may allow filing beyond the standard three month period; FORM GST RFD-01 Statement 2 and Statement 4 are replaced with templates for refunds relating to exports of services with payment of tax and supplies to SEZ units or developers, capturing invoice, remittance/shipping references and tax/cess adjustments.

Extension of GST return deadlines: notification amends prior deadline entries under delegated GST Act powers for compliance.
The Commissioner amends Notification No. 16/2017 by substituting later calendar cutoffs for the deadline entries in column (4) of the table: the second entry's deadline is replaced with a later cutoff and the third entry's deadline is likewise substituted with a later cutoff, effected under the delegated powers conferred by the Telangana Goods and Services Tax Act.

Extension of Form GST TRAN-1 filing deadline: submissions permitted until 30 November 2017 under Telangana GST rules.
Extension of the period for submitting FORM GST TRAN-1 is granted until 30 November 2017 by the Commissioner of State Tax exercising powers under Rule 117 of the Telangana GST Rules read with Section 168 of the Telangana GST Act, and the extension supersedes Notification No. 18/2017 dated 26-09-2017.

Extension of filing deadline for FORM GST REG-26: electronic applications permitted until the end of December under authorized rule power.
The Commissioner of State Tax, exercising powers under the Telangana Goods and Services Tax Rules and Act, extends the period for electronic submission of applications in FORM GST REG-26 to the end of December 2017, permitting taxpayers to file the specified application online within the additional period prescribed by the notification.

Extension of time for intimation of stock details under composition levy; deadline extended for filing Form GST CMP-03.
The period for intimation of stock details by persons opting for the composition levy under Section 10, to be furnished in FORM GST CMP-03, is extended under sub-rule (4) of Rule 3 of the Telangana GST Rules read with section 168 of the Act, superseding Notification No. 19/2017, with the new final date for submission fixed as 30th November, 2017.

Extension of GST filing deadline: FORM GST ITC-04 declarations for job-worker consignments extended to a later statutory date.
Extension of the time limit for submission of declarations in FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent between job workers for the quarter July-September 2017; the Commissioner of State Tax, on the Council's recommendation and under statutory authority, extends the due date for making the declaration to a later specified date, providing procedural relief for that quarter's declaration obligation.

Extension of compliance deadline under GST rules; notification substitutes the previous cutoff with a later effective date.
The amendment replaces the earlier cutoff date specified in the cited notification with a later cutoff date, thereby extending the deadline for the affected compliance requirement. The change is effected under the statute and the identified rule on the council's recommendation and by order of the tax administration, and no other provisions of the original notification are altered.

Exchange rate determination for customs under section 14: notified conversion rates apply to import and export goods from early November.
The Central Board of Excise and Customs, exercising powers under section 14 of the Customs Act, 1962, prescribes conversion rates for specified foreign currencies to Indian rupees for use in relation to imported and export goods, effective 3rd November, 2017, and superseding the prior notification; rates appear in Schedule I (per one unit) and Schedule II (per 100 units) with separate columns for imported and export goods.

Exemption extended: amendment omits proviso causing exemption to apply to all registered persons until the stated deadline.
The amendment omits the existing proviso in Notification S.O. No. 32/P.A.5/2017/S.11/2017, removing the limiting condition and confirming that the exemption in that notification applies to all registered persons and continues to be effective until the date specified in the amending notification.

Timing of state tax payment requires small registered dealers who forego composition to pay and file returns at supply.
Registered persons below the specified aggregate turnover threshold who have not opted for the composition levy are required to pay State tax on outward supplies at the time of supply, including in situations attracting the Act's alternate timing provisions, and must furnish the details and returns prescribed in Chapter IX while adhering to the payment periods specified in the Act.

Extension of return filing deadline for Input Service Distributors grants procedural relief for GSTR-6 returns covering specified months.
The Commissioner extended the statutory deadline for furnishing FORM GSTR-6 by Input Service Distributors for the months of July, August and September 2017, setting the new last date as the fifteenth day of November 2017, pursuant to powers under the Punjab GST framework and applicable filing rules.

GST amendment updates taxable items list; substitutes textile handloom entry and inserts traditional craft items.
The notification substitutes the existing Table entry for serial nine with a combined designation for Textile (handloom products) and Handmade shawls, stoles and scarves, and inserts five new Table entries-Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola-each designated as "Any chapter."

Input tax credit declaration period extended for newly eligible registrants to file FORM GST ITC-01.
Extends the deadline for making declarations in FORM GST ITC-01 by registered persons who became eligible to avail input tax credit during July-September 2017, authorising an extended period under the State GST Rules and the Punjab GST Act so those newly eligible may declare entitlement to input tax credit within the newly prescribed timeframe set by the notification.