Special Economic Zone de-notification reduces SEZ extent and removes specified village survey parcels from the notified area.
De-notification excises identified village survey parcels totaling 518.22 hectares from the Multi Product Special Economic Zone at Atchutapuram and Rambilli Mandals, producing a resultant notified SEZ area of 782.6 hectares. The Central Government de-notified the parcels after receiving a proposal from the developer, State Government approval, and a recommendation from the Development Commissioner, and after satisfying applicable procedural requirements under the SEZ framework; the notification enumerates each parcel by village, survey number and area.

Special Economic Zone expansion: additional notified land included in the IT focused SEZ following statutory approval.
The Central Government, under the statutory powers vested by the Special Economic Zones Act and implementing rules, notifies inclusion of an additional area at Plot No. IT 5, Airoli Knowledge Park TTC Industrial Area into the sector specific SEZ proposed by M/s. Gigaplex Estate Private Limited, specifying the constituent survey numbers and their hectare extents and thereby revising the SEZ's total notified area.

Special Economic Zone de-notification: area reduced following statutory process after state no-objection and Development Commissioner recommendation.
Central Government de-notifies 61.12 hectares from the sector-specific SEZ at Kesurde Village, Satara, reducing the notified SEZ to 50.00 hectares by removing specified Gat-numbered land parcels. The de-notification is effected under the Special Economic Zones Act and SEZ Rules after a proposal by the developer, the State Government's no-objection, and the Development Commissioner's recommendation, and is published by Gazette notification.

Extension of GST compliance deadlines allows Commissioner to extend return timelines and mandates export data transmission and auto-drafting.
The amendment extends specified filing deadlines, permits the Commissioner to further extend quarterly return periods by notification (with Central Tax notifications deemed effective), and adds provisos to Rules 96 and 96A requiring suppliers to furnish Table 6A export details after filing FORM GSTR-3B; such export data shall be transmitted electronically to the Customs-designated system and auto-drafted into FORM GSTR-1 for the tax period.

Authority for Advance Ruling appointment confirms a state tax official as Member under Tripura GST procedural rules.
Pursuant to the Tripura State Goods and Services Tax rules, the State Government appoints Sri Dasharath Debbarma, TCS, SSG, Additional Commissioner of State Tax, as a Member of the Authority for Advance Ruling for the State of Tripura, formalised by a Finance Department (Taxes & Excise) notification dated 30th October, 2017.

Extension of due date for FORM GST-ITC-01 submission: revised deadline moved to end of November 2017.
Extension of due date for submission of details in FORM GST-ITC-01 by substituting the original deadline; the Commissioner amends the earlier notification to replace the previous date with a later deadline for filing FORM GST-ITC-01 under the Puducherry GST Rules.

Extension of GST compliance timelines: two specified deadlines are extended to later calendar dates for affected taxpayers.
The Commissioner of State Tax, Assam amends Notification No. 9/2017 GST by substituting the deadline wording in the notification's table: for Sl. No. 2, the previous "Upto 31st October, 2017" wording is replaced with "Upto 30th November, 2017" and for Sl. No. 3, the previous "Upto 10th November, 2017" wording is replaced with "Upto 11th December, 2017"; the amendment is issued under the Commissioner's powers under the Assam GST Act.

Recognised association status for a commodity exchange renders eligible derivative trades non-speculative, subject to compliance and reporting.
Central Government notifies Indian Commodity Exchange Limited as a recognised association under the Explanation to clause (e) of proviso to section 43(5) of the Income-tax Act, making eligible derivative transactions on the exchange non-speculative subject to conditions. Recognition may be withdrawn if the exchange loses regulatory approval, fails to record client particulars and PAN, does not maintain a seven-year audit trail, allows erasure or improper modification of transactions, or fails to submit monthly Form No. 3BC to the Director General (Intelligence and Criminal Investigation) within fifteen days of each month-end.

Composition scheme option allowed by electronic intimation; TRAN-1 revision permitted once; e-way bill rules clarified for inter-state movements.
A new sub-rule allows provisionally registered persons or applicants to opt to pay tax under section 10 from October 1, 2017 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days, after which FORM GST TRAN-1 cannot be filed; rule 120A permits one revision of FORM GST TRAN-1 within its prescribed or extended period; e-way bill provisos require principals and certain exempt handlers of handicraft goods to generate e-way bills regardless of consignment value; minor form amendments to GSTR-4 and EWB-01 are also prescribed.

Return due date extension for GSTR-2 and GSTR-3: filing deadlines extended to later staggered dates.
Amendment to Notification No. 30/2017-State Tax extends the filing deadlines for GSTR-2 and GSTR-3 for July 2017 by substituting the earlier deadlines in the notification's table with later November and December dates respectively; issued by the Commissioner of State Tax, Maharashtra, under the statutory provisions governing furnishing of details and return filing, and effective from the date specified in the amendment.

Extension of filing deadline under Sikkim GST Act extends notified cutoff dates for specified table entries.
The Commissioner, under the cited provisions of the Sikkim Goods and Services Tax Act, 2017, amends Notification No. 30/2017 State Tax by substituting later cutoff dates in the notification's table: replacing the column (4) entry for Sl. No. 2 with a later date and replacing the column (4) entry for Sl. No. 3 with a later date, thereby extending the previously notified time limits for those items.

Extension of GST return due dates: GSTR-2 and GSTR-3 filing deadlines for July extended by notification.
Amends Notification No. 30/2017-Central Tax by substituting later deadline entries in the table to extend the last dates for filing FORM GSTR-2 and FORM GSTR-3 for the specified tax period, effected by Notification No. 54/2017-Central Tax dated 30th October 2017.

Return deadline extensions and export-data transmission: deadlines extended and export details auto-drafted after filing returns.
Amendments extend certain filing deadlines and allow the Commissioner to notify further extensions; extensions by the Commissioner of central tax are deemed notified by the State Commissioner. Where the date for furnishing details in FORM GSTR-1 is extended under section 37, suppliers must furnish export information in Table 6A after filing FORM GSTR-3B; that information will be transmitted via the common portal to Customs and auto-drafted into FORM GSTR-1 for the tax period.

Extension of GST return filing deadlines extends due dates for GSTR-2 and GSTR-3 for July filings.
The Notification amends the earlier Notification No. KGST.CR.01/17-18 by substituting later due dates in the Table: Sl. No. 2 in column (4) is changed from "Upto 31st October, 2017" to "Upto 30th November, 2017" and Sl. No. 3 in column (4) is changed from "Upto 10th November, 2017" to "Upto 11th December, 2017", thereby extending the filing period for the returns specified (GSTR-2 and GSTR-3 for July 2017).

Due date extension for Form GST-ITC-01 filings defers the compliance deadline for affected registered persons.
Extension of the deadline for submission of Form GST-ITC-01 by departmental notification, substituting the previously prescribed due date with a later date and thereby deferring the filing obligation for affected registered persons without altering other procedural requirements.

Extension of GST ITC-04 filing deadline for job-worker transactions, allowing later submission under specified GST provisions.
The Commissioner of Taxes, under section 168 of the Manipur GST Act and sub-rule (3) of rule 45 of the Manipur GST Rules, extends the time limit for filing the declaration in FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers during the quarter July to September, 2017, until 30th November, 2017.

Extension of time for FORM GST TRAN-1 submission under rule 117 and section 168; new filing deadline announced.
The Commissioner, under rule 117 of the Central Goods and Services Tax Rules, 2017 read with the Act's enabling provision and on the Council's recommendation, has extended the period for submitting the declaration in FORM GST TRAN-1 and has superseded the earlier Order No. 03/2017-GST, establishing a new final filing deadline for TRAN-1 submissions.

Extension of time for FORM GST TRAN-1 submission extends the filing deadline under rule 120A and section 168.
The Commissioner, on recommendations of the Council and exercising powers under rule 120A and the Central Goods and Services Tax Act, extends the period for submitting the declaration in FORM GST TRAN-1, superseding Order No. 02/2017-GST and specifying a new final filing deadline.

Extension of application deadline for FORM GST REG-26 allows late electronic submissions under delegated administrative powers.
The Commissioner, acting on Council recommendations and using powers under rule 24(2)(b) read with section 168, extended the period for electronically submitting the application in Form GST REG-26 until 31st December 2017, thereby authorizing a delayed compliance window for that registration filing requirement.

Composition scheme stock intimation deadline extended for FORM GST CMP-03, allowing additional time and superseding prior order.
The period for furnishing details of stock held immediately before exercising the option to pay tax under the composition scheme in FORM GST CMP-03 is extended until 30th November, 2017 under sub rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the CGST Act, 2017; this order supersedes Order No. 04/2017 GST and provides additional time for procedural compliance by applicants opting under section 10 of the Act.