Extension of return-filing deadline for non-resident suppliers of online information and database access services; new due date specified.
Extension of time for furnishing FORM GSTR-5A for July, August and September 2017 by persons supplying OIDAR services from outside India to non-taxable online recipients; returns to be furnished by the 20th day of November, 2017, with the notification deemed effective from the 15th day of September, 2017, issued under the powers conferred by the Punjab GST Act and the Integrated GST Act and corresponding rules.

Extension of filing deadline for composition suppliers to submit FORM GSTR-4, providing additional time to comply with return requirements.
Extension is granted for furnishing the return by a composition supplier in FORM GSTR-4 for the quarter July-September, 2017, under the powers of sub-section (6) of section 39 read with section 168 of the Punjab Goods and Services Tax Act, 2017 and rule 62 of the Punjab Goods and Services Tax Rules, 2017, by prescribing a revised final date for submission.

Proper officers appointed under CGST Act to sanction refunds under PGST Act for territorial applicants.
The Governor specified that officers appointed under the Central GST Act who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanction of refund under the Punjab GST Act, in respect of a registered person located in the territorial jurisdiction of those officers who applies to them for sanction of refund, pursuant to the PGST Act and rules made thereunder.

Supply of services by Overseeing Committee members to Reserve Bank of India specified in Punjab GST notification amendment.
Amendment inserts a table entry specifying Supply of services by the members of Overseeing Committee to Reserve Bank of India, identifying the suppliers as members of the Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India.

Government entity definitions expanded for GST exemption treatment, aligning grant-funded supplies and transport and infrastructure services under nil-rate entries.
Amendment revises the nil-rate/exemption Table to broaden recipient categories, insert nil-rated services supplied by Government Entities (including grant-funded services), include goods transport agency services to unregistered persons and annuity-based road/bridge access, and modifies the long-term lease upfront-payment entry to limit providers to state industrial corporations or substantially government-owned entities; it also redefines Governmental Authority and introduces Government Entity to capture statutory or government-established bodies with substantial government participation for qualifying treatment under the notification.

Government Entity definition expanded to include bodies with predominant government participation, affecting GST treatment of specified services.
Amendments modify table entries under the Punjab GST notification to expand public-recipient definitions to include Government Entity and broaden "Governmental Authority," condition supplies to such entities on procurement for entrusted works, reclassify certain composite works contracts and construction services for rate application, and adjust input tax credit restrictions and reduced/transitional rates for specified transport, leasing and printing/job-work services.

Motor vehicle tax rate adjusted to a prescribed proportion of existing tax for specified pre-GST purchases and leases.
Notification prescribes a state tax on motor vehicles under Chapter 87 at 65% of the otherwise applicable tax, subject to two conditions: vehicles purchased by the lessor before 1 July 2017 and leased before that date, or supplied by a registered supplier who purchased before 1 July 2017 and did not avail input tax credit. The notification does not apply on or after 1 July 2020 and adopts the interpretation rules of the Customs Tariff First Schedule.

GST threshold amendment increases specified turnover limits, altering which taxpayers fall within notified state GST classifications.
Amendment to a state GST notification substitutes higher turnover benchmarks by replacing specified monetary expressions in an earlier departmental notification, thereby increasing the monetary limits that determine applicability or classification under the notified GST framework while leaving other provisions unchanged.

Classification of used vehicles and waste under GST table entry alters applicability for government bodies and registered persons.
Amendment inserts a new table entry classifying "used vehicles, seized and confiscated goods, old and used goods, waste and scrap" under "Any Chapter," specifying applicability to central, state, union territory or local authorities and to any registered person, thereby modifying the scope of the earlier notification under the provincial GST framework.

Government Entity definition clarifies GST treatment for supplies by government entities against grants and adds duty credit scrips.
Amendment adds a Schedule entry for Duty Credit Scrips (serial 122A, tariff 4907) and a Schedule entry treating supplies of goods by a government entity to governments or specified persons where consideration is received as grants. It further inserts a definition of "Government Entity" to mean authorities, boards or other bodies (including societies, trusts, corporations) set up by statute or established by government with ninety percent or more participation by equity or control to carry out functions entrusted by government or local authority.

GST rate schedule amendments update commodity classifications and add procedural condition for brand rights forfeiture.
The notification amends Punjab GST rate schedules by inserting, omitting and substituting tariff entries and descriptions across multiple rate slabs, adding specific commodities (including e-waste, biomass briquettes, medicaments per authoritative pharmacopoeias, branded ready-to-consume namkeens), reclassifying wastes and yarns, and refining scope language. It establishes a procedural proviso in the ANNEXURE allowing an owner of an actionable claim or enforceable right in a brand name to voluntarily forgo that right by affidavit to the jurisdictional Commissioner and authorise packers to print a prescribed declaration on unit containers.

Composition scheme opt-in permitted via portal filing, with specified ITC statement requirement and invoicing relaxations for mixed supplies.
A substituted sub-rule allows provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal, electing to pay tax under section 10 from the first day of the next month, and requiring them to furnish FORM GST ITC-03 within ninety days of commencing composition liability; furnishing ITC-03 precludes filing FORM GST TRAN-1. The rules also permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing language to refer to a consolidated tax invoice for monthly service supplies.

Proviso to rule 40 corrected to replace "State" with "central" and omit reference to union territory commissioner.
Corrigendum directing that the English text of the first proviso to rule 40 be read with two corrections: replace the word "State" with "central" and omit the phrase "or the Commissioner of Union territory," thereby altering the entities referenced in that proviso.

Correction to SGST notification: substitute 'Commissioner' and remove specified phrases in rule 117 to clarify provisions.
Corrigendum effects three textual corrections to the English version of the Rajasthan SGST notification of 30 June 2017: replace "Board" with "Commissioner" in the first proviso to rule 46; omit the expression "or sub-section (8)" from clause (b) of sub rule (2) of rule 117; and omit "[or entry tax]" from sub clause (iv) of clause (c) of sub rule (2) of rule 117.

Extension of time limits for GST return filings permits later submission of August-period returns under state notification.
The Commissioner, on the Council's recommendation, extended time limits for furnishing statutory GST returns for August 2017 under the Meghalaya GST Act. The extension defers filing deadlines for the outward supplies return, the inward supplies reconciliation return, and the monthly payment return to the later dates specified in the notification's table.

Extension of GST return filing deadlines: revised due dates for GSTR 1, GSTR 2 and GSTR 3 for affected taxpayers.
Extends statutory deadlines for furnishing details and returns under Sections 37(1), 38(2) and 39(1) of the Meghalaya GST Act by specifying extended due dates for GSTR-1 (with different dates according to the statutory turnover threshold), and uniform extended dates for GSTR-2 and GSTR-3 for all registered persons; clarifies that "turnover" bears the meaning assigned in the Act and states that any extension for the subsequent month will be notified later in the Official Gazette.

Return filing extension for Input Service Distributor returns: July filing extended to 13 October; August extension to follow.
The Commissioner, exercising powers under the Meghalaya Goods and Services Tax Act, extends the time limit for furnishing the return by an Input Service Distributor for the month of July 2017 up to 13 October 2017; the extension for the month of August 2017 will be notified subsequently in the Official Gazette.

Return filing deadline for GSTR-3B: taxpayers must file electronically and settle liabilities from electronic ledgers by the due date.
Notification under Section 168 prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding return filing date, subject to Section 49 of the Act.

Registration exemption for casual suppliers of handicraft goods subject to all-India value limits and compliance requirements.
Casual taxable persons making inter-State taxable supplies of handicraft goods are specified as exempted from obtaining registration under the Meghalaya Goods and Services Tax Act, subject to limits on aggregate all-India supply value; such persons must obtain a Permanent Account Number and generate an e-way bill, and the exemption applies only to handicraft products defined in the Table by product description and HSN code when made predominantly by hand by craftsmen.

TDS on payments to suppliers under GST expanded to include government-controlled bodies, societies and public undertakings.
TDS under Section 51(1) of the Meghalaya GST Act applies to specified entities-government-controlled bodies, government-established societies and public sector undertakings-requiring them to deduct tax at source on payments to suppliers of taxable goods or services; the operational commencement date for deduction by certain persons will be notified subsequently on the Council's recommendation.