Deemed export refund procedure allows suppliers or recipients to apply; Commissioner may extend filing period.
The amendment permits refund applications for supplies regarded as deemed exports to be filed by either the recipient or, if the recipient foregoes input tax credit and provides an undertaking, by the supplier. It empowers the Commissioner to allow extensions beyond the standard three month period. Form GST RFD-01 is revised: Statement-2 for exports of services with tax payment and Statement-4 for supplies to SEZ units/developers now require detailed invoice, integrated tax, cess, BRC/FIRC and debit/credit note adjustment entries.

Deemed export refund evidence requires supplier to produce acknowledgement or recipient undertakings to claim transit cargo refund.
Prescribes three evidences for supplier claims of refund for deemed export transit cargo: (1) an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG authorisation holder confirming receipt, or a tax invoice copy signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on those supplies; and (3) an undertaking by the recipient that it will not claim the refund and that the supplier may claim it. Effective from the stated date.

Deemed exports: supplies under Advance Authorisation, EPCG and to Export Oriented Units treated as deemed exports under GST.
The Jharkhand GST notification declares certain supplies as deemed exports: supplies against Advance Authorisation; capital goods under EPCG Authorisation; supplies to Export Oriented Units (including specified park units); and supply of gold by specified banks or PSUs against Advance Authorisation. The notification defines Advance Authorisation, EPCG Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20 and states the measure is effective from 18th October, 2017.

Cancellation of government notification under GST Act revokes the earlier gazette notification, effective from its publication date.
The State Government, exercising power under the Jharkhand Goods and Services Tax Act, 2017, cancels State Government notification S.O. No. 69 dated 26th August, 2017; the cancellation is effective from the date of publication of that notification in the Jharkhand Gazette, recorded as S.O. No. 112 dated 24th October, 2017.

State tax on food preparations for free distribution applies subject to government approved programme and certificate within prescribed time.
Notifies a state tax rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution under a government approved programme, conditional upon the supplier producing a certificate from an officer not below Deputy Secretary confirming free distribution within five months of supply or within any further period allowed by the jurisdictional commissioner.

Late fee waiver applies to registered persons who missed filing FORM GSTR-3B returns for specified months.
The Governor, on Council recommendations and invoking powers under section 128 of the State GST Act, waives the late fee payable under section 47 for all registered persons who failed to furnish returns in FORM GSTR-3B by the due date for the specified months in 2017.

Notification amendment removes a proviso to a prior GST notification, making the change effective retrospectively.
The amendment deletes the proviso to Paragraph 1 of the earlier Uttar Pradesh GST notification of June 2017 and declares that this deletion is deemed to have taken effect from a date in October 2017, with the change made under powers conferred by the Uttar Pradesh GST Act and the General Clauses Act.

GST threshold increase raises registration limits under state law, adjusting specified turnover bands effective from mid-October.
The state notification amends an earlier Uttar Pradesh SGST notification by substituting higher monetary words for two specified turnover brackets, thereby raising the prescribed thresholds; the change is effected under powers conferred by the Uttar Pradesh Goods and Services Tax Act, 2017 on the Council's recommendation and is deemed effective from 13 October 2017.

Supply of used and seized goods: notification adds government-to-registered-person supplies under a tariff entry, altering GST treatment.
The notification inserts Sl. No. 6 covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap under any tariff chapter, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person; the amendment is effective from 13 October 2017.

Advance rulings established for GST to resolve tax questions with specified state and central tax member appointments.
The Government, exercising powers under the Maharashtra Goods and Services Tax Act, issued a notification constituting an Advance Ruling Authority to provide advance rulings on GST matters. The Authority is constituted with two specified members: a Joint Commissioner of State Tax and a Joint Commissioner of Central Tax, by formal departmental notification in the name of the Governor.

Composition scheme eligibility preserved despite exempt services; interest or discount on loans excluded from aggregate turnover calculation.
The order clarifies two operative points: a supplier who provides Schedule-II clause (b) supplies and exempt services, including interest or discount from deposits, loans or advances, remains eligible for the composition scheme if all other conditions are met; and the value of such exempt services, including interest or discount, must be excluded when computing aggregate turnover for composition eligibility.

GST threshold increase amends prior notification under Puducherry GST Act, making the higher threshold operative from October.
The notification amends G.O. Ms. No. 9/A1/CT/2017 by substituting the words denoting the earlier monetary threshold with words denoting a higher threshold, thereby changing the scope of that notification. The amendment is issued under the powers conferred by sub-section (1) of section 10 of the Puducherry Goods and Services Tax Act, 2017 and is declared operative from the thirteenth day of October, 2017.

Composition scheme opt-in under section 10 permitted with prescribed intimation and ITC reconciliation obligations and consolidated invoicing option.
A provisionally registered person or a person registered under rule 10 may opt to pay tax under section 10 by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing payment under section 10; furnishing FORM GST ITC-03 precludes filing FORM GST TRAN-1. A mid-quarter opt-in requires submission of FORM GSTR-4 for the period covered by composition and other applicable returns for prior periods.

Tax payment timing requires registered small taxpayers who did not opt composition to pay state tax at time of supply.
Notifies registered persons with aggregate turnover below one crore and fifty lakh rupees, or likely below that amount in their registration year, who did not opt for composition levy, to pay State tax on outward supplies at the time of supply (including cases under section 14) and to furnish details and returns as required in Chapter IX; payment periods to follow the Act; effective from 13 October 2017.

Cross-empowerment of Central GST officers enables them to sanction refunds under the Puducherry GST Act within their territorial jurisdiction.
Central GST officers authorised as proper officers for refund sanction under the Central Act are specified to act as proper officers for sanction of refunds under the Puducherry GST Act for registered persons located in the territorial jurisdiction of those officers, with the Commissioner to designate such officers and the delegation applying to refunds under the Puducherry GST Act and its rules.

Handicrafts goods list expansion adds textile and specified craft items, amending the notification and applying from the effective date.
Amends a prior notification to expand the catalogue of items treated as handicrafts goods for GST by substituting an existing textile-related entry to expressly cover textile (handloom products), handmade shawls, stoles and scarves and by inserting new entries for chain stitch, crewel, namda, gabba, wicker willow products, toran and articles made of shola; the amendment is issued under state GST powers and is declared effective from the stated retrospective date.

Exemption from tax under section 9(4) extended for registered persons, effective mid-October, until end of March following year.
The notification amends the prior Puducherry GST rate notification by omitting the proviso to Paragraph 1 and extending the exemption to all registered persons until the thirty-first day of March following the amendment, with the amendment deemed to have come into effect from the thirteenth day of October of the year of issue.

State tax on leased motor vehicles reduced to a limited proportion where pre-GST purchase and input credit conditions are met.
Prescribes a reduced State tax of 65% of the otherwise applicable State tax on intra-State supplies of motor vehicles when supplied on lease, subject to annexed eligibility conditions. Eligibility requires either that the lessor purchased and leased the vehicle before the GST commencement date or that the supplier is registered, purchased the vehicle before GST commencement and has not availed input tax credit on taxes paid. The notification adopts the Customs Tariff First Schedule for interpretation, is deemed effective from the stated commencement date, and ceases to apply after the specified sunset date.

Tax notification amendment adds a schedule entry for used, seized and waste goods clarifying recipient classes under GST.
The government amended an existing GST rate notification by inserting a new serial entry for "Any Chapter" covering used vehicles, seized and confiscated goods, old and used goods, and waste and scrap, and specifying recipients as any registered person and government entities including State Government, Union territory or a local authority; the amendment is deemed effective from 13th October 2017.

Exemption for supply of goods by government entities to public authorities clarified, with definition and brand-name affidavit requirement.
Adds Schedule entries for Duty Credit Scrips and an exemption for supplies by a Government entity to public authorities when consideration is received as grants; defines Government Entity as a statutory or government-established body with at least ninety per cent equity or control for entrusted functions; and requires an affidavit from a brand-owner who forgoes actionable claims when packing is undertaken by another person, authorising printing of a prescribed disclaimer on unit containers.