Deemed export refund evidence requirements ensure supplier can claim refund when recipient forgoes input tax credit.
Deemed export refund claims require the supplier to produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or a recipient-signed tax invoice, together with recipient undertakings that no input tax credit has been availed and that the recipient will not claim the refund so the supplier may claim it.

Deemed export refund evidence: suppliers must submit acknowledgements and undertakings under CGST rules to claim refund.
Suppliers claiming refund for deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorisation holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt, together with undertakings from the recipient that no input tax credit has been availed and that the recipient will not claim refund so the supplier may do so.

Deemed exports: specified supplies treated as exports under Gujarat GST, including advance authorisations, EPCG and EOUs.
Notification under section 147 of the Gujarat GST Act designates specified supplies as deemed exports: supplies against Advance Authorisation; capital goods under EPCG Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as DGFT authorisations and approved export units under the Foreign Trade Policy for purposes of this notification.

Deemed exports designation clarifies specific supplies treated as such under Maharashtra GST, enabling related tax treatment.
Notification under section 147 of the Maharashtra GST Act notifies certain supplies as deemed exports: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by banks or specified public sector undertakings against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit in terms of the Foreign Trade Policy and states the notification's effective commencement.

Deemed export classification under GST: supplies against Advance Authorisation, EPCG and to EOUs treated as deemed exports.
Notification treats specified supplies as deemed exports: supplies against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks/PSUs against Advance Authorisation. Where exports were made after availing input tax credit on inputs used, goods supplied under Advance Authorisation must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempt goods) and a chartered accountant's certificate must be submitted to the jurisdictional commissioner or authorised officer within six months; no certificate is required if input tax credit was not availed.

Refund procedures for deemed exports and SEZ supplies updated; Commissioner may allow further time for application filing.
The amendments permit refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier; allow the Commissioner to grant extensions beyond the three-month point; and replace Statements 2 and 4 in FORM GST RFD-01 to record required particulars for refunds for exports of services with payment of tax and for supplies to SEZ units or developers, including invoice, BRC/FIRC, shipping bill references and integrated tax and cess adjustments.

GST refunds clarified for deemed exports, with extended filing flexibility and revised Form RFD-01 reporting requirements.
The amendment permits refund applications for deemed exports to be filed by either the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; authorises the Commissioner to extend the three-month filing period; and substitutes Statements 2 and 4 in FORM GST RFD-01 to require detailed invoice-level reporting for refunds for exports of services and supplies to SEZ units or developers, including integrated tax, cess, BRC/FIRC and debit/credit note adjustments to compute net integrated tax and cess.

Deemed exports: amendment permits recipient or supplier to claim refunds and updates refund forms and extension powers.
The amendment allows refund applications for deemed exports to be filed by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, by the supplier. It also permits the Commissioner to allow a period beyond the prescribed three months for certain actions and replaces Statement-2 and Statement-4 in FORM GST RFD-01 to standardise refund reporting for exports of services and supplies to SEZ units or SEZ developers.

Refund procedure: deemed export and SEZ refund applications expanded; commissioner may permit extended filing periods.
The amendment allows refund applications for supplies regarded as deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and furnishes an undertaking, by the supplier. It grants the Commissioner discretion to extend the post-expiry filing period beyond three months. FORM GST RFD-01 is revised by replacing Statement-2 and Statement-4 to specify required invoice, tax, shipping and trading document fields for refunds of export services and supplies to SEZ units or developers with tax paid.

Threshold revision for state GST registration raises turnover baseline and changes applicability under state tax.
Amendment to a state GST notification revises specified turnover thresholds by substituting higher monetary benchmarks in the original instrument. The changes replace earlier turnover figures with increased amounts, adjusting the baseline markers that determine tax applicability and registration obligations under the State Goods and Services Tax framework via direct substitution of prescribed amounts.

Composition scheme option: provisional or newly registered persons may opt under section ten after filing CMP 02 and furnishing ITC 03.
A substituted rule enables provisional registrants or those registered under rule 10(1) to opt for the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal or via a notified Facilitation Centre within the prescribed timeline; they must furnish FORM GST ITC-03 within ninety days of commencing composition payments and are prohibited from submitting FORM GST TRAN-1 after ITC-03 is furnished.

Extension of filing period for FORM GST ITC-01 permits newly eligible registrants to declare input tax credit entitlement.
The Commissioner, under the State GST Act and rules, extends the time for registered persons who became eligible during July-September 2017 to file FORM GST ITC-01 declaring entitlement to avail input tax credit, by moving the procedural deadline to the date specified in the notification to allow preservation of their right to claim input tax credit.

Extension of return filing deadline for Input Service Distributors granted, allowing later submission of FORM GSTR-6.
The Commissioner, under the Arunachal Pradesh GST Act and Rules, extended the time for furnishing FORM GSTR-6 for Input Service Distributors for the initial months of operation, superseding an earlier notification and without affecting prior actions or omissions.

Reduced IGST for food distributions requires a Deputy Secretary certificate confirming free distribution under approved government programmes.
A concessional integrated tax rate of five per cent applies to specified inter-State supplies of food preparations in unit containers for free distribution to economically weaker sections, Fortified Rice Kernel for ICDS-like schemes, and related food inputs, provided the supplier furnishes, within five months (or such extended period as allowed by the jurisdictional commissioner/officer), a Deputy Secretary-level certificate confirming free distribution under a programme approved by the Central, State or Union Territory Government; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975.

State tax on intra State food supplies for distribution to economically weaker sections allowed subject to documentary certification.
Notifies a State tax rate of 2.5 per cent on intra State supplies of specified food preparations intended for free distribution to economically weaker sections under a Central or State Government approved programme, subject to the condition that the supplier produces, within five months of supply or such further period as the jurisdictional commissioner may allow, a certificate from an officer not below the rank of Deputy Secretary of the Central or State Government confirming such free distribution; tariff terms and interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply.

Concessional tax for free-distributed food preparations: reduced state rate subject to time bound certification requirement.
A state tax rate of 2.5% applies to intra State supplies of food preparations in unit containers for free distribution to economically weaker sections under a government approved programme, conditioned on the supplier producing within five months (or extended period allowed by the jurisdictional commissioner) a Deputy Secretary certificate confirming free distribution; interpretation of tariff terms follows the First Schedule to the Customs Tariff Act, 1975.

State tax on intra State supplies of unit packaged food for free distribution is subject to certification and timing conditions.
Notification under section 9(1) of the Sikkim GST Act prescribes a concessional state tax for intra State supplies of unit packaged food preparations intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing, within five months (or such extended period as the jurisdictional commissioner allows), a Deputy Secretary level certificate confirming free distribution; tariff classifications and Customs Tariff interpretative rules apply for identifying the goods.

GST concession for free-distributed food requires official certification of distribution within prescribed period.
Concessional state tax applies to food preparations in unit containers intended for free distribution under a Central or State government approved programme, contingent on the supplier producing, within five months or an extended period allowed by the jurisdictional commissioner, a certificate from an officer of at least Deputy Secretary rank confirming such free distribution; tariff definitions and interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply.

Extension of return filing deadline for non resident OIDAR suppliers to non taxable online recipients under GST provisions.
Extension of the time limit for furnishing returns in Form GSTR-5A is granted to persons supplying OIDAR services from outside India to non taxable online recipients for the months of July, August and September 2017, issued under the cited provisions of the Arunachal Pradesh GST Act and the Integrated GST Act, superseding an earlier notification, with the extended due date fixed as the 20th day of November, 2017 and deemed effective from the 15th day of September, 2017.

Reduced UTGST rate for unit packed food for free distribution enables concessional intra State supply subject to certification.
A concessional Union Territory GST rate is applied to intra State supplies of food preparations in unit containers meant for free distribution to economically weaker sections, including Fortified Rice Kernel and related food inputs, provided the supplier furnishes a certificate from an officer not below Deputy Secretary confirming free distribution under a government approved programme within five months of supply or such extended period as the competent tax officer allows.