Concessional IGST applies to inter state supplies for export subject to documentary, movement and warehouse conditions.
IGST is concessional for inter State supplies to a registered recipient for export: integrated tax exceeding the concessional rate is exempt subject to conditions. Key operative requirements include issuance of a tax invoice by the supplier; export within the prescribed time limit; recording the supplier's GSTIN and tax invoice number in the shipping bill; recipient registration with an Export Promotion Council or Commodity Board; placement of a concession order with copy to the supplier's tax officer; prescribed movement of goods to port or registered warehouse; aggregation and warehouse endorsement procedures where applicable; and post export provision of shipping bill and proof of export to the supplier and its jurisdictional tax officer.

Concessional state tax rate for intra state supplies to exporters granted, subject to registration, documentation, shipment and export within specified period.
The State exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from State tax to the extent it exceeds the amount calculated at the rate of 0.05 per cent, subject to conditions: supply on tax invoice; export by recipient within ninety days with GSTIN and invoice quoted in the shipping documentation; recipient registration with an Export Promotion Council or Commodity Board; placement of a documented concessional order and provision to the supplier's tax officer; regulated direct movement or registered warehouse aggregation with endorsed invoices and acknowledgements; and provision of shipping bill and proof of export to supplier and supplier's tax officer.

Export-linked intra-State tax exemption caps State tax on goods for export, subject to invoice, shipping and time limits.
Intra-State taxable supplies for export by a registered supplier to a registered recipient are exempt from State tax beyond a concessional rate, provided supplies are made on a tax invoice, the recipient exports within the prescribed period, records the supplier's GSTIN and invoice in the shipping bill, is registered with an Export Promotion Council or Commodity Board, places a concessional-rate order and notifies the supplier's tax officer; goods must move directly to export points or to registered warehouses where aggregation, invoice endorsements and warehouse acknowledgements are required, and proof of export filing must be furnished to supplier and tax officer.

Concessional tax treatment for intra State supplies to facilitate export where prescribed documentation and movement conditions are met.
Concessional state tax treatment exempts state tax in excess of a concessional rate of 0.05% on intra State supplies to a registered recipient for export, conditional on tax invoice issuance, export within ninety days, inclusion of supplier GSTIN and invoice number in export documentation, recipient registration with an Export Promotion Council or Commodity Board, provision of purchaser's order to the supplier's tax officer, specified direct movement or warehouse procedures including aggregation and acknowledgements, and submission of shipping bill and export proof to the supplier and its jurisdictional tax officer.

Concessional tax rate for intra State supplies destined for export ensures capped tax liability subject to export conditions.
A concessional central tax regime caps liability for intra State taxable goods supplied to a registered recipient for export at the amount exceeding a rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export citing supplier GSTIN and invoice number; recipient registration with a recognised export body; placement of a concessional rate order copied to the supplier's jurisdictional tax officer; direct movement to port/airport/land customs station or to a registered warehouse; aggregation procedures and warehouse acknowledgements where applicable; and submission of shipping bill and export proof to supplier and jurisdictional officer.

Concessional state tax on intra State supplies for export, allowing suppliers reduced levy subject to export and procedural conditions.
A concessional State tax applies to intra State supplies for export, limiting State tax to 0.05% where the supplier issues a tax invoice, the recipient exports within the prescribed period and records the supplier's GSTIN and invoice in export documentation; recipient registration with an Export Promotion Council and placement of an order furnished to the supplier and tax officer are required, and movement, aggregation, warehouse acknowledgement and proof of export must be provided to suppliers and their jurisdictional tax officers.

UTGST export concession for intra State supplies: concessional tax treatment subject to invoice, export, documentation and transport conditions.
Exemption permits a registered supplier to levy Union Territory GST on intra State taxable goods supplied to a registered recipient for export at a concessional effective rate, conditional on supply on a tax invoice, export within the stipulated period, recording supplier GSTIN and invoice number in the shipping bill or bill of export, recipient registration with an Export Promotion Council or recognised Commodity Board, order placement at concessional rate with notice to the supplier's jurisdictional tax officer, prescribed movement to port or registered warehouse, documentary endorsements and warehouse acknowledgements where aggregation occurs, and furnishing of shipping bill and export filing proof to supplier and jurisdictional officer.

CGST concession for intra State supplies to registered exporters subject to conditions including export within specified period.
An exemption limits central tax on intra State supplies to registered recipients for export so that liability is capped at CGST at the rate of 0.05%, provided the supplier issues a tax invoice and the recipient fulfils specified conditions including export within ninety days, inclusion of GSTIN and invoice number in the shipping bill, registration with an export council or commodity board, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse with acknowledgement for aggregated consignments, and provision of export documentation to the supplier and tax officer.

Concessional state tax on intra-State supplies for export allowed subject to prescribed export, documentation and movement conditions.
The notification exempts State tax in excess of the amount calculated at the rate of 0.05 per cent on intra State supply of taxable goods by a registered supplier to a registered recipient for export, subject to conditions: tax invoice issuance, export within ninety days, quoting supplier GSTIN and invoice in shipping bill, recipient registration with a recognised Export Promotion Council or Commodity Board, placement of a concessional order and provision of that order to the supplier's jurisdictional tax officer, direct movement to port/airport/land customs station or to a registered warehouse, aggregation procedures with endorsed invoices and warehouse acknowledgements, and post export submission of shipping bill and export proof; failure to export within ninety days voids eligibility.

Concessional state tax on intrastate supplies for export permitted when supplier, recipient and documentation conditions are satisfied.
Permits concessional State tax treatment for intra State supplies to registered recipients for export where the supplier issues a tax invoice, the recipient exports within the prescribed period, records the supplier's GSTIN and invoice in export documents, is registered with a recognised export promotion body, provides a purchase order and export proof, and ensures direct movement to export points or registered warehouses with required acknowledgements; supplier entitlement is forfeited if export and documentation conditions are not met.

Appellate Authority for Advance Ruling constituted to hear appeals against GST advance rulings and provide statutory appellate review.
Constitutes a state Appellate Authority for Advance Ruling for Goods and Services Tax by notification to hear appeals against advance rulings pronounced by the Advance Ruling Authority and specifies the administrative composition by naming two senior tax officers as members to operationalise the statutory appellate mechanism.

Authority for Advance Ruling constituted under Kerala SGST Act to pronounce advance rulings; members and appointments notified.
Constitutes the Kerala Authority for Advance Ruling under Section 96 of the Kerala State Goods and Services Tax Act, 2017 and rule 103 of the Rules, listing two appointed members: Shri Senthil Nathan, S., IRS, Joint Commissioner, Central Tax and Central Excise, Thiruvananthapuram Commissionerate, and Shri N. Thulaseedharan Pillai, Joint Commissioner (General) of State Tax, Thiruvananthapuram, with the statutory purpose to pronounce advance rulings under Section 97 of the Act.

Extension of time for GSTR-6 filing grants ISDs additional period under GST provisions for specified months' returns.
The Commissioner of State Tax extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July, August and September 2017 until the 15th day of November 2017, issued under the relevant provisions of the Telangana GST Act and Rules, superseding Notification No.15/2017 except as to prior actions, and declared to have effect from an earlier specified date.

GST threshold increase revises state notification turnover limits, adjusting registration eligibility and compliance requirements.
The State Government, under sub section (1) of section 10 of the Jharkhand GST Act, substitutes the monetary expressions in Notification No.50/2017-State Tax so that the previously specified upper threshold is replaced by a larger threshold and the previously specified middle threshold is increased; these textual substitutions are effective from 13th October, 2017.

Extension of time for FORM GST ITC-01: registered persons allowed additional period to declare eligibility for input tax credit.
The Commissioner extended the time for registered persons who became eligible during July, August and September 2017 to make the declaration in FORM GST ITC-01 that they are eligible to avail the input tax credit, to a specified date in October 2017; the notification is made effective from mid-October 2017.

Return filing extension for Input Service Distributor FORM GSTR-6 deadlines extended to mid-November under Jharkhand GST.
Extension granted for furnishing returns by Input Service Distributors in FORM GSTR-6 for July, August and September 2017, postponing the filing deadline until the 15th day of November, 2017; the Commissioner issues this administrative notification under the Jharkhand Goods and Services Tax Act and rules, superseding an earlier notification and declaring effect from 13th October, 2017.

Extension of return deadline: FORM GSTR-5A filing window for OIDAR suppliers to non-taxable recipients extended to a later date.
Extension of filing deadline for furnishing returns in FORM GSTR-5A by persons supplying OIDAR services from outside India to non-taxable online recipients under rule 64 of the Jharkhand GST Rules; the Commissioner, under section 39(6) read with section 168 of the Act, supersedes the earlier notification and sets a new final submission date, with the notification deemed to have retrospective effect.

Extension of return filing deadline for composition suppliers allows additional time to submit GSTR-4 return for the quarter.
The Commissioner extended the time limit for composition suppliers to furnish their return in Form GSTR-4 for the quarter July-September, 2017 until the 15th day of November, 2017, with the extension effective from 13th October, 2017, under powers conferred by the Jharkhand GST Act and rules.

Composition levy extension for small registered persons mandates state tax payment at time of supply and specified returns.
Registered persons below the aggregate turnover threshold, or likely below that threshold in their registration year, who did not opt for composition under section 10, are notified to pay state tax on outward supplies at the time of supply as per section 12(2)(a) including situations under section 14, and must furnish details and returns under Chapter IX with payment periods as specified in the Act.

Proper officers for refund sanction appointed to process refund claims under sections 54 and 55 for local registrants.
Officers appointed under the Jharkhand Goods and Services Tax Act, 2017 are authorized by the Commissioner to act as proper officers empowered to sanction refunds under the Act and the rules, for registered persons located within the territorial jurisdiction of those officers; the notification takes effect from 13 October 2017.