Registration exemption for handicraft suppliers with compliance conditions and value-based eligibility for inter-state supplies.
The Government of Meghalaya exempts casual taxable persons supplying handicraft goods from registration under section 23(2) of the Meghalaya GST Act, subject to aggregate value limits computed on an all-India basis (including provisos referencing twenty lakh and ten lakh rupee ceilings). Exempted persons must obtain a Permanent Account Number and generate an e-way bill under rule 138. "Handicraft goods" are defined by a Table of product descriptions with corresponding HSN codes, applying when goods are made predominantly by hand.

Waiver of late fee for delayed GSTR-3B returns granted, relieving registered persons for specified return periods.
The Government, on the Council's recommendation and exercising powers under section 128 of the Meghalaya Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for the months of August and September 2017 by the due date, by notification of the Excise, Registration, Taxation & Stamps Department.

Deemed exports: supplies under Advance Authorisation and related export authorisations treated as deemed exports under state GST.
Notification under section 147 of the Meghalaya GST Act designates as deemed exports: supplies against Advance Authorisation; capital goods supplies against EPCG Authorisation; supplies to Export Oriented Units; and gold supplied by specified banks or PSUs against Advance Authorisation, with Advance Authorisation, EPCG Authorisation and Export Oriented Unit defined by corresponding chapters of the Foreign Trade Policy 2015-20.

Registration threshold increased by notification amending GST threshold terms, substituting prior monetary descriptions under tax law.
Amendment under sub-section (1) of section 10 replaces two monetary expressions in the prior notification: the phrase denoting the higher prescribed amount is substituted with a larger prescribed amount, and the phrase denoting the lower prescribed amount is substituted with an increased prescribed amount, effectuating revised monetary benchmarks in the earlier notification.

Input Tax Credit declaration deadline extended for recent registrants to file FORM GST ITC-01 and claim eligibility.
The Commissioner extended the time for making the declaration in FORM GST ITC-01 by registered persons who became eligible during July-September 2017 to assert eligibility to avail input tax credit under the entitlement provision, issued as an official notification under the Act and Rules to permit late filing of the prescribed declaration.

Extension of return filing deadline: composition suppliers may submit FORM GSTR-4 for the July-September quarter by mid-November.
The Commissioner, under powers conferred by the Meghalaya Goods and Services Tax Act and related rules, extended the due date for furnishing the quarterly return by composition suppliers in FORM GSTR-4 for the July-September quarter to the fifteenth day of November, amending the filing timeline for that tax period.

State tax liability on outward supplies requires timely payment and return filing for small turnover registered persons.
Notifies registered persons whose aggregate turnover in the preceding year did not exceed one crore and fifty lakh rupees, and those whose turnover in the year of registration is likely below that threshold, who have not opted for composition. This class must pay State tax on outward supplies at the time of supply under section 12(2)(a), including situations under section 14, and shall furnish details and returns as prescribed in Chapter IX with tax payment periods as specified in the Act.

Proper officers for refund sanction designated to approve GST refund claims for taxpayers within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax Act, 2017 who are authorised by the Commissioner as proper officers shall act as proper officers for sanction of refund under section 54 or section 55 of the MGST Act read with the rules thereunder, except rule 96, in respect of a registered person located in the territorial jurisdiction of those officers who applies for the sanction of refund.

Authority to obtain information: officers may collect required data from persons and departments under APGST procedural powers.
Pursuant to Section 151 of the A.P. Goods & Services Tax Act, 2017, officers in the cadre of Joint Commissioner of State Tax and above are authorized to obtain data and information from concerned persons and departments on any matter relating to the Act, and to require such information in the form and manner deemed necessary by the authorized officer.

Extension of GST filing deadlines: administrative amendment substitutes later cutoff phrases to provide additional time for specified filings.
The Commissioner amends a prior notification by substituting later deadline phrases for two entries in the notification's table, exercising powers under the first proviso to sub section (2) of Section 38, sub section (6) of Section 39 and Section 168 of the Goa Goods and Services Tax Act, 2017; the amendment effects an administrative extension of GST filing deadlines for the specified entries without altering substantive filing obligations.

Extension of GST ITC-04 filing time for job work consignments to a later statutory deadline under Rule 45 authority.
Extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers for the quarter July-September 2017, until the 30th day of November 2017, under Section 168 of the Goa GST Act and sub rule (3) of Rule 45 read with the cited Central notification.

Deadline extension for GST notification: earlier deadline substituted with a later one to extend compliance time.
The Commissioner, exercising powers under the Goa GST Act and Rules, substitutes the words, figures and letters specifying the earlier deadline in Notification No. CCT/26-2/2017-18/17 with words, figures and letters specifying a later deadline, thereby extending the period for compliance; no other provisions of the original notification are amended.

Master file and country-by-country reporting require detailed transfer pricing, intangibles, and financing disclosures for multinational groups.
The rules require constituent entities of international groups to maintain a prescribed Master File when consolidated group revenue and specified international transaction thresholds are exceeded, detailing group structure, business description, supply chains, transfer pricing policies, intangibles, financing arrangements, consolidated financial statements and tax rulings, retained for eight years and filed in Form 3CEAA. They also require Country-by-Country reporting where consolidated group revenue meets a higher threshold, with intimation and filing obligations in Forms 3CEAC/3CEAD and designation procedures for Indian resident entities, plus electronic filing and exchange-rate rules.

Customs exemption amendment adds specified pharmaceuticals and patient assistance programs to the notification's exemption schedule.
Amendment inserts new serial entries into the Table of Notification No. 16/2017-Customs listing specified pharmaceutical products, the patient assistance program descriptions (including buy-and-get-free structures and full subsidy for BPL patients) and the named manufacturers or program sponsors, thereby modifying the notification's operative schedule under powers conferred by the Customs Act.

Extension of return filing deadlines for specified GST returns, substituting earlier due dates and deeming an earlier effective date.
The Commissioner of State Tax amended a prior notification to replace the earlier due dates for FORM GSTR-2 and FORM GSTR-3 with later dates, thereby extending the filing deadlines for those returns; the amendment is made under the West Bengal GST Act and is declared to be effective from an earlier specified date.

Extension of GST ITC 04 filing deadline allows late declarations for job worker consignments and related reporting.
Extension granted for submission of FORM GST ITC-04 for goods dispatched to, received from, or transferred between job workers during July-September 2017, with the final filing date set as 30th November 2017; the notification is deemed effective from 28 October 2017.

Extension of due date for FORM GST-ITC-01 submission grants additional time to furnish ITC details.
The Commissioner of State Tax amended a prior State Tax notification to extend the due date for submission of FORM GST ITC 01 by substituting the earlier deadline with a later one, pursuant to powers under the State GST Act and the relevant rule; the amendment is declared to have effect retrospectively from an earlier commencement date.

Extension of filing deadlines: Commissioner may extend GSTR-1 timing and export Table 6A will be auto-drafted after GSTR-3B.
Amendments permit the Commissioner to extend filing time limits by notification and deem Central Tax notifications as effective for Haryana; when GSTR-1 deadlines are extended, suppliers must furnish export details in Table 6A after filing FORM GSTR-3B, the common portal shall transmit those details to the Customs-designated system, and such Table 6A information will be auto-drafted into FORM GSTR-1 for the relevant tax period.

Tariff value fixation for selected imported commodities updated, altering customs valuation reference for assessment and duty determination.
The Central Board of Excise & Customs, under sub-section (2) of section 14 of the Customs Act, 1962, amends the principal customs notification by substituting TABLE-1, TABLE-2 and TABLE-3 to specify tariff values to be used as reference for customs valuation, listing values for edible oils, brass scrap, poppy seeds, areca nut, and gold and silver where specified notification entry benefits are availed.

Extension of filing deadlines: GSTR 2 and GSTR 3 due dates for July extended under Manipur GST notification amendment.
The Commissioner, under the Manipur Goods and Services Tax Act, 2017, amends the earlier notification by substituting the table entries to extend filing deadlines: the entry "Upto 31st October, 2017" is replaced with "Upto 30th November, 2017" and the entry "Upto 10th November, 2017" is replaced with "Upto 11th December, 2017", thereby extending due dates for FORM GSTR-2 and FORM GSTR-3 for July 2017.