Reduced GST rate for unit pack food distributed free to economically weaker sections, subject to Deputy Secretary certificate.
A reduced central GST rate is prescribed for food preparations put up in unit containers intended for free distribution to economically weaker sections under government approved programmes, also covering Fortified Rice Kernel and related food inputs; the supplier must produce a Deputy Secretary level certificate within five months (or extended period allowed by the jurisdictional commissioner) confirming free distribution, and tariff classification follows the First Schedule to the Customs Tariff Act, 1975.

Extension of filing deadline for composition suppliers to furnish GSTR-4 returns under Arunachal Pradesh GST rules.
The Commissioner, under sub section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 and rule 62 of the Rules, extends the time limit for composition suppliers to furnish returns in FORM GSTR-4 for the quarter July to September, 2017, setting the revised due date as the fifteenth day of November, 2017.

State tax on outward supply: small registered taxpayers not under composition must pay at time of supply and file returns.
Notifies registered persons whose aggregate turnover is below a specified threshold and who did not opt for composition levy as the class required to pay state tax on outward supply at the time of supply, including situations attracting special timing provisions, and to furnish details and returns as prescribed in the Act and rules, with payment periods as specified by the Act.

Proper officer designation for GST refunds: authorised officers may sanction refunds for registered persons within their territorial jurisdiction.
Officers appointed under the State or Union Territory Goods and Services Tax Acts and authorised by the Commissioner are specified to act as proper officers to sanction refunds under the SGST Act for registered persons located within their territorial jurisdiction, subject to the SGST Act and rules thereunder, except for rule 96 of the State GST Rules, 2017.

GST notification amendment expands covered textile and artisanal items, adding handloom shawls, chain stitch and related products.
The amendment substitutes serial number 9 to specify textile (handloom products) and handmade shawls, stoles and scarves with certain tariff chapters included, and inserts five new entries after serial number 28 adding chain stitch, crewel, namda, gabba, wicker willow products, toran, and articles made of shoal, each designated as applicable to any chapter, thereby altering the Notification No. 29/2017 Schedule under the Arunachal Pradesh SGST framework.

Sanctions on DPRK restrict direct and indirect imports and exports of military, WMD related and sectoral commodities.
The amendment substitutes Paragraph 2.17 of the Foreign Trade Policy 2015-2020 to impose a prohibition on direct or indirect import and export to and from DPRK: banning military hardware, arms and related materiel, items and technologies identified in UN and IAEA documents that could aid nuclear or missile programmes, luxury goods, and other items the Central Government may determine; and imposing sectoral prohibitions on specified fuels, petroleum, minerals, metals, seafood, textiles and certain vessels and aircraft subject to UN specified exemptions and procedures.

Letter of Undertaking for export without payment of integrated tax: eligibility, execution and withdrawal consequences clarified.
Specifies eligibility, form and execution requirements for furnishing a Letter of Undertaking in place of a bond to supply goods or services for export without payment of integrated tax, excluding persons prosecuted for specified offences beyond the notified tax-evasion threshold; mandates submission on letterhead in duplicate using the annexure to FORM GST RFD-11 and execution by an authorised signatory; non-payment of tax with interest within the prescribed period withdraws the facility, and payment restores it; applies mutatis mutandis to zero-rated supplies involving Special Economic Zone developers or units.

Import of gold restrictions: Four and Five Star Export Houses limited to actual user input only for manufacture and export.
Amendment imposes an actual user condition on gold imports by Four Star and Five Star Export Houses with Nominated Agency Certificates, permitting import of gold only as input for manufacture and export by the certificate holder during the remaining validity of the certificate, and prohibits issuance or renewal of Nominated Agency Certificates for Four Star and Five Star Export House status holders.

GST rule amendment updates deadlines and replaces fixed transitional periods with rule-based timing and form revisions.
Amendment revises rule 24 to extend a prescribed deadline, replaces references in rules 118, 119 and 120 to a fixed ninety-day post-appointed-day period with the period specified in rule 117 or any further period extended by the Commissioner, inserts a marginal heading for rule 120A regarding revision of declarations in FORM GST TRAN-1, and alters FORM GST REG-29 by changing its heading to cancellation of registration of migrated taxpayers and replacing the PART-A item (i) label "Provisional ID" with "GSTIN."

Tax on food distribution: state levy applies to unit packaged food for free distribution subject to prescribed certification and timelines.
Notification prescribes a 2.5 per cent state tax on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a government approved programme, conditioned upon the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a certificate from an officer not below Deputy Secretary certifying such free distribution; references to tariff items and interpretive rules are to be read as per the First Schedule to the Customs Tariff Act, 1975.

Deemed export supplies: suppliers must produce specified evidence to claim refund under OGST procedural rules.
Notification requires suppliers of deemed export supplies claiming refund to produce: (1) acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking from the recipient that no input tax credit on such supplies has been availed; and (3) an undertaking from the recipient that it will not claim the refund and the supplier may claim the refund.

Deemed export classification under GST notifies specified supplies as deemed exports, covering advance authorisations and export-oriented supplies.
Notification designates specified supplies as deemed exports under the Odisha Goods and Services Tax Act, 2017: supplies against Advance Authorisation; supply of capital goods under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. The notification adopts the Foreign Trade Policy authorisations' definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit, linking deemed export treatment to DGFT-issued authorisations for inputs and capital goods for physical exports.

Deemed export refund eligibility expanded: recipient or supplier may file claims; Commissioner may permit filing extensions.
Rule 89 now allows refund applications for supplies regarded as deemed exports to be filed either by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier. Rule 96A(1)(a) permits the Commissioner to allow a period in addition to the three months. FORM GST RFD 01 is revised by replacing Statement 2 and Statement 4 to capture required invoice, tax and supporting document details for refunds related to exports of services and supplies to SEZs.

Deemed export refund evidence: specified acknowledgments and recipient undertakings required for supplier refund claims.
Notification under rule 89(2)(g) of the West Bengal GST Rules requires suppliers of deemed export supplies to produce: (i) either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation/EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (ii) an undertaking by the recipient that no input tax credit has been availed on those supplies; and (iii) an undertaking by the recipient that they will not claim the refund and the supplier may claim it.

Deemed exports designation notifies specified supplies as deemed exports, treating certain domestic supplies as export under GST.
Notification under section 147 classifies specified supplies as deemed exports, listing supplies against Advance Authorisation, supplies of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation, and provides definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as per the Foreign Trade Policy.

Deemed export refund eligibility clarified: recipient or supplier may apply under specified undertaking, and refund forms updated.
The Tenth Amendment revises refund procedure and timelines: rule 89 now allows refund applications for deemed exports by either the recipient or, if the recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A(1)(a) permits the Commissioner to allow further periods beyond three months; Form GST RFD 01's Statement 2 and Statement 4 are replaced to specify fields for refunds on exports of services with tax payment and for supplies to SEZ units/developers with tax payment, including invoice, shipping/BRC details, tax, cess and debit/credit note adjustments.

Reduced GST rate for food preparations distributed free to economically weaker sections, subject to certification and distribution proof.
Notification prescribes a concessional State GST rate on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or State Government, conditional upon production of a Deputy Secretary level certificate verifying free distribution within the prescribed time or any extension allowed by the Commissioner; references to tariff items and interpretation follow the First Schedule to the Customs Tariff Act, 1975.

Deemed export refund evidence: suppliers must produce specified acknowledgements and recipient undertakings to claim refund.
Notification prescribes evidentiary requirements for suppliers of deemed export supplies to claim refund: (i) acknowledgement by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods Authorization holder or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (ii) an undertaking from the recipient that no input tax credit has been availed on such supplies; and (iii) an undertaking that the recipient will not claim refund and the supplier may claim the refund.

Deemed exports notified: certain supplies under Haryana GST treated as deemed exports including Advance Authorisation and EPCG.
Haryana GST notification treats specified inward supplies as deemed exports: supplies against Advance Authorisation; supply of capital goods against EPCG Authorisation; supplies to Export Oriented Units and specified park units; and supply of gold by designated banks or PSUs against Advance Authorisation. The notification defines "Advance Authorisation", "Export Promotion Capital Goods Authorisation" and "Export Oriented Unit" by reference to corresponding chapters of the Foreign Trade Policy.

Refunds for deemed exports: recipients or suppliers may apply, and Commissioner may allow filing extensions.
Rule 89(1) now permits refund applications for deemed exports to be filed by either the recipient or, where the recipient forgoes input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) authorises the Commissioner to allow extensions beyond the three month period. FORM GST RFD 01 Statements 2 and 4 are revised to specify fields for export of services refunds and refunds for supplies to SEZ units/developers, including invoice, tax, cess, export documentation and debit/credit note adjustments.