Extension of GST TRAN submission period provides taxpayers additional time to file required declarations under GST rules.
The Commissioner of State Tax, Odisha, acting on the recommendation of the Council and under the State GST rules and enabling statutory provision, extended the period for submitting the declaration in FORM GST TRAN, thereby permitting taxpayers additional time to file transitional declarations.

Extension of time for submitting FORM GST TRAN-1 under rule 120A; deadline extended by Commissioner on Council recommendation.
The Commissioner of State Tax, under powers conferred by the Maharashtra GST Rules and Act and on Council recommendation, extends the period for submitting the declaration in FORM GST TRAN-1 until 30th November 2017, superseding Order No. 02/2017 dated 21st September 2017.

Extension of time for filing Form GST TRAN-1: deadline extended by state tax authority under rule 120A.
An administrative notification from the Commissioner of Commercial Taxes, Karnataka, extends the period for submitting the declaration in FORM GST TRAN-1 by invoking rule 120A and the enabling provision of the Karnataka GST Act, superseding an earlier notification and altering the prescribed compliance timeline for TRAN-1 filings.

Extension of time for FORM GST TRAN-1 submission under transitional GST rules allows additional period for filings.
Extension of time granted for submission of the declaration in FORM GST TRAN-1 under the procedural Goods and Services Tax rules, specifying an administrative prolongation of the filing period to allow taxpayers additional time to furnish the prescribed transitional declaration and comply with the FORM GST TRAN-1 submission requirement.

Extension of time for GST REG-26 applications: deadline extended to 31st December 2017 under Karnataka GST rules.
The Commissioner of Commercial Taxes has extended the period for electronic submission of applications in Form GST REG-26 until 31st December 2017 under the Karnataka Goods and Services Tax rules, exercising the power conferred by the relevant rule and the Act. The notification adjusts the compliance timeline for filing Form GST REG-26 without altering substantive registration requirements.

Intimation of stock details in FORM GST CMP-03 extended; deadline relaxed for composition scheme option compliance.
The deadline for intimation of details of stock held immediately before exercising the option to pay tax under section 10 is extended for submission in FORM GST CMP-03, pursuant to powers under the GST rules and Act; the extension solely enlarges the time available for taxpayers to furnish the prescribed stock particulars.

Extension of ITC-04 filing deadline for July-September quarter; new due date provided as 30 November.
The time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker, received from a job worker, or sent from one job worker to another for the quarter July-September 2017, is extended until the 30th day of November, 2017 pursuant to the statutory authority and the procedural rule governing declaration timing.

Due date extension for FORM GST-ITC-01 submission; amended notification provides additional time to comply with filing requirements.
Extension of the filing deadline for submission of details in FORM GST-ITC-01 by substituting the previously prescribed deadline with a later date, thereby providing taxpayers additional time to furnish specified input tax credit transfer details under the applicable state GST rules.

GST notification amendment: corduroy fabrics added to the tax schedule, altering applicability under Punjab GST.
The Governor, on the Council's recommendation, amends Notification No. S.O. 29/P.A.5/2017/S.54/2017 by inserting a new Table entry 6A identifying HSN 5801: Corduroy fabrics, thereby adding corduroy fabrics to the notified schedule under the Punjab Goods and Services Tax notification.

Brand name classification expanded to cover registered and actionable right brands, with conditions for voluntary forgoing of brand rights.
The amendment revises schedule exclusions to specify that goods put up in unit containers are excepted where they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right in a court of law is available, while permitting voluntary forfeiture of such rights subject to conditions in Annexure I; it also revises definitions of "brand name" and "registered brand name", inserts and substitutes various schedule entries including new items and a list of indigenous handmade musical instruments in Annexure II.

GST rate amendments change classification and brand-name treatment for unit-packaged goods, imposing forfeiture and marking conditions.
Amendments to the Punjab SGST notification reclassify numerous goods across Schedules I-VI by inserting, substituting or omitting tariff entries and altering exclusions that determine applicable GST rates; they differentiate goods "put up in unit container and bearing a brand name" by creating a distinction between registered brand name and other brand names on which an actionable claim or enforceable right exists, and impose ANNEXURE conditions for voluntary forfeiture of such claims including an affidavit to the jurisdictional State tax commissioner and mandatory indelible bilingual marking on unit containers.

Late fee waiver for GSTR-3B filing - late fee removed for returns for August and September 2017.
The State Government, exercising statutory authority, has waived the late fee payable under the Tripura SGST Act for registered persons who failed to furnish FORM GSTR-3B for August and September 2017 by the due date, thereby removing the late fee liability for that specific filing period.

Extension of GST return deadlines permits Commissioner to further extend filing periods and mandates export data transmission to Customs.
The amendment revises rule 24 to substitute a later filing deadline and amends rule 45 to allow the Commissioner to extend quarterly filing periods, deeming Central Tax extensions effective. Provisos added to rules 96 and 96A require suppliers, where FORM GSTR-1 filing is extended, to provide export details in Table 6A after filing FORM GSTR-3B; such details must be transmitted electronically to the Customs-designated system and will be auto-drafted into FORM GSTR-1 for the tax period.

Submission of closing stock details under VAT required online in specified format, covering specified dates by deadline.
Dealers registered under the Delhi Value Added Tax Act must submit online closing stock particulars held on specified dates via the department website, using the prescribed format that classifies amounts by tax rate categories (including zero, lower and higher rates) with a total, and must comply by the stated deadline under the Commissioner's statutory authority.

Extension of deadline: prior notification's specified last day substituted to a November date altering compliance timeline.
The Commissioner of State Tax, exercising clause (b) of sub rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017, amends Notification No. 14/2017 GST dated 13th October, 2017 by substituting the words, figures and letters "the 31st day of October, 2017" with the words, figures and letters "the day of November, 2017", effecting a change to the prescribed date in the earlier notification as published in the Assam Gazette Extraordinary.

Amendment of commencement dates: certain customs notifications' effective date deferred by central board direction.
The Central Board of Excise and Customs, exercising powers under section 4(1) of the Customs Act, 1962, amends three specified Customs (N.T.) notifications by substituting the figures, letters and word in paragraph 2 of each principal notification with a new set of figures, letters and word, thereby deferring the notifications' prescribed commencement date; the principal notifications and their prior Gazette publications and amendments are identified in the accompanying notes.

Exchange rate amendment sets new rand rupee conversion rates for import and export goods effective late October.
The Central Board exercises authority under the Customs Act to amend Notification No.96/2017 by substituting the Schedule I entry for South African Rand, effective 28th October, 2017, thereby specifying distinct rates of exchange for one unit of South African Rand equivalent to Indian rupees for imported goods and for exported goods.

Exchange of information expanded: mutual tax information exchange and cross-border assistance in tax collection under amended protocol.
The Amending Protocol replaces Article 26 with an expanded Exchange of Information clause obliging competent authorities to exchange foreseeably relevant tax information, require confidentiality and restrict use to tax purposes unless jointly authorized, while denying refusal based on bank secrecy and requiring use of information gathering measures even absent domestic interest. It also inserts an Assistance in the Collection of Taxes Article obliging requested States to accept and collect enforceable tax claims and to take conservancy measures under their laws, subject to specified limitations including public policy, domestic law variance, and disproportionate administrative burden.

Income tax exemption for pollution control board specified non-commercial fees recognized subject to non-commerciality and filing conditions.
A State Pollution Control Board is notified under section 10(46) of the Income-tax Act to treat specific receipts-including consent and renewal fees, analysis and monitoring fees, authorization and public hearing fees, training and non-profit book sales, RTI fees, cess reimbursements, interest on deposits, forfeitures or bank guarantee recoveries, sale of scrap and tender fees, and reimbursements from central monitoring schemes-as exempt, subject to conditions that the Board refrain from commercial activity, keep the nature of receipts unchanged across financial years, and file income-tax returns as prescribed.

Tax exemption under section 10(46) covers grants and interest for Swasthya Sathi Samiti, subject to noncommercial and filing conditions.
Notification designates Swasthya Sathi Samiti, Kolkata as exempt under section 10(46) for grants from the Government of West Bengal and interest on those grants, subject to conditions: no commercial activity, unchanged activities and specified income across the financial years, and filing of return in accordance with the referenced return-filing provision; the notification is retrospective to 2016-2017 and applies through 2020-2021.