State tax on food distributions subject to certification and timeframe, reduced rate applies for approved free distribution programmes.
Notification fixes a State tax rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution under an approved Central or State programme, conditional on the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a Deputy Secretary level certificate confirming free distribution; tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and the notification is effective from 18th October, 2017.

GST Appellate Tribunal constituted to hear appeals from appellate and revisional orders with immediate effect.
The Government, invoking section 109 of the Jammu and Kashmir Goods and Services Tax Act, 2017 by SRO 447, constituted the Jammu and Kashmir Goods and Services Tax Appellate Tribunal to hear appeals against orders of the Appellate Authority and the Revisional Authority, with immediate effect.

Deemed export refund evidence: supplier must produce receipt acknowledgement or signed invoice plus recipient undertakings.
Prescribes three evidences for suppliers claiming refund on deemed export supplies: an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; an undertaking by the recipient that no input tax credit on such supplies was availed; and an undertaking by the recipient that it will not claim the refund and that the supplier may claim it.

Deemed exports designation: supplies under Advance Authorisation and EPCG Authorisation treated as deemed exports under state GST.
The State Government notifies that supplies by registered persons against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks or PSUs against Advance Authorisation are deemed exports; definitions of Advance Authorisation, EPCG Authorisation, and Export Oriented Unit follow the Foreign Trade Policy, and the notification has retrospective effect from the stated operative date.

Deemed export refund claims: recipient or supplier may file; Commissioner may extend filing period; form updated.
Amendment to Rule 89 permits refund applications for supplies regarded as deemed exports to be filed by the recipient or, where the recipient does not avail input tax credit and gives an undertaking, by the supplier. Rule 96A is amended to allow the Commissioner to extend the three-month period. FORM GST RFD-01 Statements are substituted to capture refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, tax, and BRC/FIRC details. The changes are deemed effective from 18th October, 2017.

Concessional tax for export supplies allowed to registered recipients, subject to invoice, export within ninety days and export documentation.
Supply by a registered supplier to a registered recipient for export is subject to concessional State tax limited to an amount computed at a reduced rate, conditioned on issuance of a tax invoice, export of goods within ninety days, inclusion of supplier GSTIN and invoice number in the shipping bill, recipient registration with an Export Promotion Council or Commodity Board, provision of the purchase order to the supplier's tax officer, prescribed direct movement to port or registered warehouse, warehouse acknowledgements and provision of shipping bill and export proof to the supplier and its jurisdictional tax officer.

Concessional GST for export-linked supplies requires strict documentary, movement and export timelines to retain benefit.
A concessional State tax rate is available on intra State supplies to a registered recipient for export provided the supplier issues a tax invoice, the recipient exports within ninety days, the shipping bill records the supplier's GSTIN and invoice, the recipient is registered with an Export Promotion Council or Commodity Board, and a purchase order is provided to the supplier and its tax officer. Goods must move directly to port/airport/LCS or to a registered warehouse; aggregation requires warehouse acknowledgement and endorsed invoices. The recipient must supply export documentation and proof of filing to the supplier and its jurisdictional tax officer, failing which the supplier loses the concession.

GST transitional filing deadlines extended, with revised TRAN-1 and migrated taxpayer registration forms updated.
Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 extends the time reference in rule 24(4) from 30 September to 31 October and replaces the ninety-day limit in rules 118, 119 and 120 with the period specified in rule 117 or such further period as may be extended by the Commissioner. The rules also add the margin note "Revision of declaration in Form GST TRAN-1" in rule 120A and revise FORM GST REG-29 to apply to cancellation of registration of migrated taxpayers, with GSTIN substituted for Provisional ID.

Delegation of refund sanction powers permits central-appointed officers to sanction state GST refunds for registered persons.
Officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for sanction of refunds will act as proper officers for sanction of refund of tax and cess under the Uttar Pradesh Goods and Services Tax Act, in respect of registered persons located in their territorial jurisdiction who apply for the refund to those officers, subject to the State Act and rules made thereunder.

GST notification amendment expands handloom and handicraft coverage, adding specified entries and deeming effect from October 13.
The notification amends a state GST notification by substituting serial number 9 to specify Textile (handloom products), Handmade shawls, stoles and scarves (with specified chapters) and inserting new serials 29-33 to add Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola, each under any chapter. The amendment is made under the stated statutory powers and is deemed effective from October 13, 2017.

Turnover-based tax liability: registered persons below prescribed turnover must pay state tax on outward supplies at time of supply.
Registered persons with aggregate turnover below the prescribed threshold who did not opt for composition levy are required to pay state tax on outward supply of goods at the time of supply under the specified provisions, must furnish details and returns as required by Chapter IX and the rules, and shall pay tax within the period prescribed by the Act; the notification is effective from the stated October 2017 date.

GST rule amendment extends filing deadline and revises transitional periods to permit Commissioner extensions for migrated taxpayers.
Amendment to the Mizoram GST Rules substitutes a later deadline in rule 24, and revises rules 118-120 to replace fixed ninety day transitional references with the period specified in rule 117 or such further period as extended by the Commissioner. Rule 120A gains a marginal heading for revision in FORM GST TRAN 1. FORM GST REG 29 is retitled to address cancellation of registration of migrated taxpayers and the Part A item label "Provisional ID" is replaced with "GSTIN".

Composition scheme option for provisional registrants allowed by electronic intimation, with ITC reconciliation and TRAN 1 restriction.
Persons with provisional registration or applicants may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; filing FORM GST TRAN 1 is barred after ITC-03. A new rule allows one-time electronic revision of FORM GST TRAN I within the prescribed or extended period. E-way bill rules require principals to generate e way bills for inter State job worker consignments and require exempt persons transporting handicraft goods inter State to generate e way bills; import consignments must use bill of entry details in FORM GST EWB 01.

Concessional state tax relief for intra State supplies to exporters, subject to invoice, movement, warehousing and export documentation requirements.
The notification exempts intra-State supplies of taxable goods from the portion of state tax exceeding the amount at the concessional rate of 0.05 per cent when a registered supplier supplies a registered recipient for export, provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice in the shipping bill, is registered with a recognised export body, provides a purchase order to the supplier and jurisdictional tax officer, complies with direct movement or registered warehouse procedures including aggregation and acknowledgements, and furnishes export documentation and proof to the supplier and jurisdictional tax officer.

Concessional state tax for intra State export supplies: eligibility requires export, documentation, movement and registration compliance.
Exemption caps State tax on intra State taxable goods supplied to a registered recipient for export at a concessional rate, conditional on issuance of a tax invoice, export within the prescribed period, inclusion of supplier GSTIN and invoice number in export documentation, recipient registration with a recognised export body, an order placed for concessional procurement and notification to the supplier's tax officer, specified direct or warehouse movement and endorsed invoices and warehouse acknowledgements, and submission of shipping bills and export filing proof to the supplier and its jurisdictional tax officer.

Screening committee on anti-profiteering constituted to scrutinise compliance and ensure GST benefits are passed to recipients.
Constitution of a state-level Screening Committee on Anti-profiteering under the Goods and Services Tax framework to conduct preliminary scrutiny of complaints and determine whether tax reductions or input tax credit benefits have been passed on to recipients. The notification names two senior state tax officials as members and states that the Committee comes into force on the date of notification, with administrative responsibility assigned to the State Finance/Revenue Department to implement the Committee's screening functions under the statutory anti-profiteering mechanism.

Concessional tax rate on intra State supplies for export limits state tax subject to export and compliance conditions.
Provides a concessional state tax rate of 0.05% on intra State supplies to a registered recipient for export, conditional on a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice number in export documents, recipient registration with a recognised export council or commodity board, a formal purchase order shared with the supplier's tax officer, prescribed movement to port or registered warehouse, procedures for aggregation and warehouse acknowledgement, and submission of shipping bill and export filing proof to the supplier and supplier's tax officer; failure to export within the time limit nullifies the exemption.

Delegation of powers under the Companies Act: central government delegates specified functions to Insolvency and Bankruptcy Board, subject to revocation.
The Central Government delegates to the Insolvency and Bankruptcy Board of India the powers and functions vested in it under section 247 of the Companies Act, 2013, subject to a condition that the Central Government may revoke the delegation or exercise those powers itself if it deems such action necessary in the public interest, and the delegation takes effect from publication in the Official Gazette.

Valuer recognition: valuers must be registered and members of recognised organisations under the corporate valuation framework.
The Order amends the Companies Act valuation provision to require that a valuer be qualified, registered and be a member of an organisation recognised in the prescribed manner, on prescribed terms and conditions, thereby enabling regulation through recognition of existing valuation bodies and clarifying institutional affiliation for registration.

Proof of address for foreign nationals: government documents and embassy letters accepted when official ID lacks address.
Where an officially valid document presented by a foreign national does not include an address, documents issued by government departments of foreign jurisdictions and letters issued by the foreign Embassy or Mission in India shall be accepted as proof of address under the Sixth Amendment to the Prevention of Money-laundering (Maintenance of Records) Rules, 2017.