Letter of Undertaking permitted instead of bond for export without integrated tax, subject to eligibility and suspension for default.
Letter of Undertaking may be furnished instead of a bond for export without payment of integrated tax, except by persons prosecuted for offences where tax evaded exceeds two hundred and fifty lakh rupees. The LOU must be on the registrant's letterhead, in duplicate, for the financial year in the annexure to FORM GST RFD 11 and executed by an authorised signatory. The LOU ceases to be valid if the registrant fails to pay tax and interest within the periods specified under sub rule (1) of rule 96A; validity resumes once tax and interest are paid. The provisions apply mutatis mutandis to zero rated supplies to or by SEZ developers or units.

Advance Ruling Authority constituted appointing State and Central Tax joint commissioners as members to handle advance rulings.
Notification constituting the Chhattisgarh Authority for Advance Ruling under Section 96(1) of the Chhattisgarh GST Act and rule 103, appointing as members a Joint Commissioner (State Tax) nominated by the Commissioner of State Tax, Chhattisgarh, and a Joint Commissioner (Central Tax) nominated by the Principal Commissioner of GST and Central Excise, Raipur, effective from the date of issue.

Proof of address rules allow specified alternative documents where official ID lacks current address, with obligation to update address subsequently.
Amendments to rule 9 define a certified copy as a reporting entity comparing a client's copy with the original and recording that comparison on the copy by an authorised officer as prescribed by the regulator. Where an officially valid document lacks an updated address, specified alternative documents are accepted for limited proof of address: a recent utility bill, property or municipal tax receipt, pension payment orders with address, and employer letters of allotment or leave and licence agreements; the client must submit an updated officially valid document showing the current address within a limited period.

Extension of time for declaration in FORM GST ITC-01 permits eligible registered persons to declare entitlement to input tax credit.
The Commissioner extends the time limit for submission of declarations in FORM GST ITC-01 by registered persons who became eligible earlier to assert their entitlement to avail input tax credit, thereby postponing the prescribed filing deadline under the rules to permit those registrants to make the requisite declaration of eligibility.

Extension of Time for Input Service Distributor Returns: filing deadline for FORM GSTR-6 extended for specified periods.
The Commissioner of State Taxes has extended the time limit for an Input Service Distributor to furnish the return in FORM GSTR-6, superseding the earlier notification and fixing a revised final date for furnishing the specified return periods under the Nagaland GST Act and Rules.

Extension of return filing deadline for non-resident online suppliers allows later submission of Form GSTR-5A for specified months.
Extension of the deadline to furnish Form GSTR-5A for supplies of online information and database access or retrieval services made from outside India to non-taxable online recipients, extending filing for July-September 2017 until the twentieth day of November 2017; the notification supersedes earlier notification No. 09/2017 and is deemed to have come into force on the fifteenth day of September 2017.

Extension of time for GSTR-4 filing allows composition suppliers additional period to submit quarterly returns under GST provisions.
An administrative extension of time was granted for furnishing the quarterly return in FORM GSTR-4 by composition taxpayers for the July-September 2017 quarter. The Commissioner, relying on the statutory powers under the Nagaland GST Act and Rules, issued a notification postponing the filing deadline and thereby adjusted the compliance timetable for composition suppliers for that quarter.

Addition of corduroy fabrics tariff entry under state GST updates the tax schedule and applies prospectively.
An amendment inserts a new tariff entry for corduroy fabrics (tariff code 5801) into the Table of the State Tax (Rate) notification No. 5/2017, adding that textile category to the State GST rate schedule. The modification is made under the executive power conferred by the proviso to the applicable statutory provision and is declared effective from 22nd September, 2017 as a formal modification to the prior notification.

Brand name definition expanded to distinguish registered brands and enforceable rights, altering GST classification and packaging compliance.
Notification amends GST schedule entries to replace the exclusion phrase for goods put up in unit containers bearing a registered brand name with a two-part exclusion: (a) goods bearing a registered brand name and (b) goods bearing a brand name with an available actionable claim or enforceable right, while permitting voluntary forfeiture of such claims under conditions in ANNEXURE I. The Explanation defines "brand name" and "registered brand name", new tariff entries and descriptive substitutions are inserted (including cotton seed oil cake, KVIC khadi fabric, clay idols), and ANNEXURE II lists indigenous handmade musical instruments covered by the amended entry.

GST rate amendments revise commodity classifications and impose brand-name conditions with forfeiture formalities affecting concessional treatment.
Amendments to Jharkhand State GST rate schedules revise commodity classifications across multiple rate categories and expand definitions and conditions relating to brand names. The notification substitutes, inserts and omits tariff entries (adding specific headings and carve-outs), clarifies "brand name" and "registered brand name" definitions, and prescribes an ANNEXURE procedure for voluntarily foregoing actionable claims or enforceable rights in brand names, including affidavit filing and bilingual notice on unit containers; the changes are given retrospective effect.

Extension of time for ITC declaration: deadline extended for registrants eligible during specified months to file FORM GST ITC-01.
The Commissioner extends the deadline for submission of FORM GST ITC-01 for registered persons who became eligible to avail input tax credit during July, August and September 2017, setting the final date for making the declaration as October thirty first, two thousand seventeen, pursuant to powers under the Manipur GST Act and Rules.

Extension of filing deadline for Input Service Distributor returns in FORM GSTR-6 allows late submission under GST provisions.
Extension of time for furnishing returns by an Input Service Distributor in FORM GSTR-6 is provided under the Manipur Goods and Services Tax Act and rules; the Commissioner, exercising statutory powers and superseding an earlier notification, permits filing of FORM GSTR-6 for July, 2017, August, 2017 and September, 2017 until the 15th day of November, 2017.

Extension of filing deadline for non-resident suppliers' FORM GSTR-5A returns for specified months now due in November.
Extension of filing deadline granted for returns in FORM GSTR-5A filed by persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients; the Commissioner extends the time for furnishing FORM GSTR-5A for July, August and September 2017, with the revised due date in November 2017, and declares the notification effective from 15 September 2017.

Extension of return filing deadline for composition suppliers in Form GSTR-4 grants additional time to furnish the quarterly return.
Extends the filing deadline for composition scheme taxpayers to furnish the quarterly return in Form GSTR-4 for July-September 2017, authorising submission by 15th November, 2017 under the statutory provisions and corresponding rule governing composition returns.

SGST rate prescription for motor vehicles applies to supplies of vehicles bought before GST, subject to purchase and input credit conditions.
The notification prescribes that motor vehicles under Chapter 87 shall attract a specified fraction of the otherwise applicable State tax, applied by reference to tariff classification and subject to conditions: (1) vehicles purchased by a lessor before the cutoff and leased before that cutoff; and (2) vehicles supplied by a registered supplier who purchased before the cutoff and did not avail input tax credits on those vehicles. The notification includes a sunset date and adopts First Schedule interpretative rules for tariff classification.

Composition scheme option for provisional registrants with specified filing and ITC statement conditions; returns and form references amended.
Substituted rule 3(3A) allows provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a prohibition on filing FORM GST TRAN-1 after ITC-03; rule 62 proviso requires mid-quarter composition opt-ins to file FORM GSTR-4 for the period tax was paid and other applicable returns for the prior part of the quarter; invoicing and forms are amended including authorisation of an "invoice-cum-bill of supply", replacement of "tax invoice" with "consolidated tax invoice", and revisions to GSTR-1, GSTR-1A and GSTR-4 table and instruction entries.

GST classification update expands handloom textile listing and inserts artisan craft categories into the notification schedule.
Amendment replaces the Textile (handloom products) entry to include Handmade shawls, stoles and scarves with specified chapter references, and inserts artisan product categories-Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola-each designated as classified under "Any chapter" in the notification schedule.

Composition scheme eligibility clarified: supplying specified goods/services and exempt interest services does not bar composition.
Clarifies that a person supplying Schedule II goods or services and exempt services, including deposits, loans or advances where consideration is interest or discount, is not ineligible for the composition scheme if other conditions are met; and when computing aggregate turnover for composition eligibility, the value of such exempt services shall be excluded.

Supply of services by overseeing committee members to central bank now listed in GST rate amendment.
The amendment to SRO-GST-13 inserts a new table entry specifying the supply of services by members of the Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India, identifying those members as the suppliers and the Reserve Bank of India as the recipient, thereby adding that category to the notification.

Supply of used and old goods to registered persons specified under GST, including seized and scrap items.
An amendment inserts a new schedule entry classifying used vehicles, seized and confiscated goods, old and used goods, waste and scrap with tariff scope stated as "Any Chapter", specifying suppliers as central, state, union territory or local authorities and recipients as any registered person, thereby documenting the supply pathway under the State GST rate notification.