Extension of return filing deadline for overseas suppliers of online information and database access to non-taxable recipients; compliance period prolonged.
The Commissioner extends the time limit for furnishing the return for July 2017 by persons supplying online information and database access or retrieval services from outside India to non taxable online recipients, under the Meghalaya GST Act and the Integrated GST Act read with Central GST Rules, until the fifteenth day of September, 2017, and declares the notification effective retrospectively from 28th August, 2017.

Late fee waiver for delayed GSTR-3B return filing under Meghalaya GST Act grants relief to registered persons.
The Government of Meghalaya, exercising power under the Meghalaya Goods and Services Tax Act, 2017 and on the Council's recommendation, waives the late fee payable for failure to furnish the return in FORM GSTR-3B for the month of July 2017 by the due date, applying to all registered persons and removing the late fee liability arising under the return-filing provision.

Legal services scope broadened to include advocacy, advice and consultancy by advocates or firms, directly or indirectly.
The corrigendum broadens the notification's taxable scope to cover services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, and inserts an explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and representational services before any court, tribunal or authority.

Extension of GST return deadlines allows commissioner extensions and requires export details after summary return, auto-drafted into GSTR-1.
Amendments extend a filing deadline in Rule 24 and empower the Commissioner to extend time limits by notification, with Central tax extensions deemed effective for the State. Provisos to Rules 96 and 96A require suppliers, where FORM GSTR-1 filing dates are extended, to submit export information in Table 6A after filing FORM GSTR-3B, transmit that information electronically to the Customs-designated system, and have Table 6A auto-drafted into FORM GSTR-1 for the relevant period.

Extension of GST filing deadlines permits export Table 6A to be submitted post GSTR 3B and auto drafted into GSTR 1.
The amendment extends the deadline in rule 24(4) to 31st December, 2017 and empowers the Commissioner to further extend periods by notification, with Central Tax extensions deemed notified for the State. Provisos inserted in rules 96(2) and 96A(2) require that where GSTR-1 furnishing dates are extended, suppliers must submit export details in Table 6A after filing FORM GSTR-3B; those details shall be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for that tax period.

Exchange rate update for Qatari riyal: notified import and export customs rates revised and effective from early November.
The Central Board of Excise & Customs, under Notification No.102/2017-Customs (N.T.), substitutes the Schedule I entry for serial No.12 of Notification No.97/2017-CUSTOMS (N.T.) to notify new rupee equivalents for the Qatari Riyal for import and export valuation; the amendment is effective from 2nd November, 2017.

Jurisdictional amendment narrows officer territory to specified market areas while excluding Agartala Municipal Corporation area.
The corrigendum replaces "Entire Sepahijala District" with "Entire Sepahijala District and Amtali markat area & Sekerkote market area excluding Agartala Municipal Corporation area of Sadar Sub-Division" in column (4) against Sl. No. 19 of the earlier office order, thereby narrowing the territorial jurisdiction described in the original notification.

Zero rate on transit cargo services to Nepal and Bhutan removes state tax liability for those cross-border services under GST.
The State Government inserts entry 9B in the Table under Chapter 99 to apply a nil state tax rate to the supply of services associated with transit cargo to Nepal and Bhutan, thereby treating those services as having no state tax liability under the amended rate notification.

GST rules amendment permits opting into composition scheme and issuing invoice cum bill of supply for mixed supplies.
A proviso to rule 3 permits provisionally registered persons and those registered under rule 10(1) to opt into the composition scheme by filing FORM GST CMP-02 on or before 31 March 2018 and to begin paying tax under section 10 from the first day of the month following such intimation; they must furnish FORM GST ITC-03 within ninety days of commencing composition and are prevented from filing FORM GST TRAN-1 after ITC-03 is furnished. The rules also authorize a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and amend invoicing, return and form provisions accordingly.

Composition scheme threshold increased, expanding supplier eligibility under state GST without reference to prior ceiling.
Amendment increases the turnover threshold for suppliers opting for the composition scheme under the Andhra Pradesh GST Act by substituting "seventy-five lakh rupees" with "one crore rupees" in the earlier notification, effective from 13th October, 2017.

Opting for composition scheme: provisional registrants may opt to pay composition tax after filing the prescribed intimation.
A person granted provisional registration or registration under the relevant rule may opt to pay tax under the composition scheme from the first day of the month following the month in which an intimation is filed in the prescribed form on the common portal, subject to the filing deadline; such persons must furnish FORM GST ITC-03 within ninety days of commencing composition payments and shall not be permitted to furnish FORM GST TRAN-1 after ITC-03 is furnished. The rules also permit a single invoice-cum-bill of supply for supplies that are both taxable and exempt to unregistered recipients and replace "tax invoice" with "consolidated tax invoice" in specified provisions.

Turnover-based tax payment timing shifted to time of supply for small suppliers; returns and payment periods follow statutory rules.
Small suppliers whose aggregate turnover does not exceed the notified threshold and who did not opt for composition must pay State tax on outward supplies at the time of supply, including cases governed by time-of-supply provisions, and must furnish prescribed returns and details under the statutory return framework; payment periodicity follows the Act and rules.

Cross-empowerment of proper officers for GST refunds allows CGST-appointed officers to sanction APGST refund claims.
Cross-empowerment authorizes officers appointed under the Central Goods and Services Tax Act to act as proper officers for sanctioning refunds under the APGST Act in respect of registered persons located within those officers' territorial jurisdiction who apply to them for refund sanction.

Exemption from registration expanded to include specified handloom and traditional craft items, widening registration relief for artisans.
The Government amended the State GST exemption list to substitute the textile entry with Textile (handloom products), Handmade shawls, stoles and scarves (referencing the relevant textile chapters) and added new exempted categories: chain stitch, crewel, namda, gabba, wicker willow products, toran and articles made of shola, each noted as applicable to any chapter, thereby expanding list-based exemptions from registration under the State GST notification.

GST Rule Amendments extend filing periods, allow Chief Commissioner extensions, and revise registration cancellation form and TRAN 1 heading.
Notification amends the Andhra Pradesh GST Rules, 2017 effective 29th September, 2017 by substituting the date in rule 24 to 31st October; directing rules 118, 119 and 120 to rely on the period specified in rule 117 or extensions by the Chief Commissioner; inserting a marginal heading in rule 120A for revision of declarations in FORM GST TRAN 1; and revising FORM GST REG 29 heading and PART A item (i) to replace "Provisional ID" with "GSTIN."

GST filing deadline extensions require submission of export data in Table 6A after GSTR-3B and auto-draft into GSTR-1.
Amendments extend specified filing timelines and permit Commissioner-ordered extensions. Where the Form GSTR-1 due date is extended, suppliers must furnish export information in Table 6A after filing Form GSTR-3B; this information must be transmitted electronically to the Customs-designated system and will be auto-drafted into Form GSTR-1 for the relevant tax period.

Late fee waiver for delayed GSTR-3B filings: state waives late fee for July returns filed after due date.
The State government, exercising delegated powers, waives the late fee payable under the Kerala SGST Act for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date; the waiver takes effect from 1 September 2017 and is issued following the recommendation of the Goods and Services Tax Council.

Letter of Undertaking facility extended to exporters, subject to eligibility restrictions, authorised execution and tax-payment reinstatement conditions.
The notification permits registered persons to furnish a Letter of Undertaking in lieu of a bond for export of goods or services without integrated tax, excluding persons prosecuted where tax evaded exceeds the prescribed threshold. The LUT must be submitted in duplicate on the registrant's letterhead in the annexure to FORM GST RFD 11 and executed by authorised signatories. The LUT becomes invalid if tax and interest are not paid within the rule specified period and resumes validity upon such payment; it also applies to SEZ supplies.

Extension of time limit for filing FORM GSTR-6 to mid-November for specified months under Meghalaya GST.
Extension of time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 is granted until the fifteenth day of November for the months of July, August and September 2017, under the Meghalaya Goods and Services Tax Act, 2017, by departmental notification dated 31 October 2017.

Return filing deadline for FORM GSTR-5A extended for non-resident online suppliers of OIDAR services to non-taxable recipients.
The Commissioner extends the time limit for furnishing the return in FORM GSTR-5A for persons supplying OIDAR services from outside India to non-taxable online recipients, covering returns for July, August and September 2017, and sets the extended filing deadline as the twentieth day of November, 2017; the notification is effective from 28th August, 2017.