Customs tariff amendment narrows pulse exemption to exclude chickpeas and lentils, altering import duty scope.
The Central Government amends Notification No.50/2017-Customs by substituting, at Table serial number 20, the column (3) entry with "Pulses [other than Tur, Chickpeas or Masoor (Lentils)]", exercising powers under the Customs Act and the Customs Tariff Act and invoking public interest as the basis for the change.

Deemed export refund procedures updated: amended GST forms require new statements, declarations and repayment undertaking.
Amendments revise FORM GSTR-1 Table 6 to record exports, SEZ supplies and deemed exports with detailed tax breakdowns. Forms GST RFD-01 and RFD-01A are amended to include recipients and suppliers of deemed export supplies, to insert Statement 1A for ITC accumulated due to inverted tax structure, and to insert Statement 5B for deemed export refund invoice-level details. Substituted declarations require that refund claims match Statement 5B invoices, do not exceed input tax credit in valid returns, confirm reciprocal non-claims, and include an undertaking to repay refunded amounts with interest if compliance conditions are breached.

Extension of time for furnishing Form GSTR-5A for non-resident OIDAR suppliers to file returns granted.
Extension of time is granted for furnishing returns in Form GSTR-5A by persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients; the Commissioner extends the filing deadline for the specified monthly periods, superseding the earlier notification insofar as it relates to that time limit while preserving prior actions.

GSTR-5A filing deadline extension permits non-resident OIDAR suppliers to furnish delayed returns for specified earlier months.
Extension of the time limit for furnishing FORM GSTR-5A is granted for returns covering July to December 2017 by persons supplying online information and database access or retrieval (OIDAR) services from outside India to non-taxable online recipients, superseding the earlier notification and establishing a new final date for submitting those returns.

Extension of filing deadline for FORM GSTR-5: non-resident taxpayers given additional time under Maharashtra GST provisions.
Extension of the statutory filing period for returns by non-resident taxable persons in FORM GSTR-5 is granted for the months of July to December 2017, with the final date for submission set as the 31st day of January, 2018, exercised under the Maharashtra Goods and Services Tax framework and superseding the earlier November 2017 notification except as to prior acts or omissions.

Extension of filing deadline for non-resident taxpayers' GSTR-5 returns under CGST provisions allows late submission.
Extends the filing deadline for returns by non-resident taxable persons in FORM GSTR-5 for July-December 2017, permitting submission until the specified extended date under the statutory provisions of the Central Goods and Services Tax Act and applicable procedural rules; the notification supersedes an earlier notification except as to prior actions.

Extension of time for filing FORM GST ITC-01 allows newly eligible registrants to declare input tax credit eligibility.
Extension of the time limit permits registered persons who became eligible to avail input tax credit during July-November 2017 to make the declaration in FORM GST ITC-01 until 31st January 2018, exercising powers under section 168 of the Maharashtra GST Act and clause (b) of sub rule (1) of rule 40 of the Maharashtra GST Rules, and superseding Notification No. 44/2017 State Tax except as to prior actions or omissions.

Extension of time for GST ITC-01 filing extends deadline for eligible registrants to submit declarations before the notified cutoff.
Extension of time for making the declaration in FORM GST ITC-01 is provided to registered persons who became eligible to avail input tax credit during the specified months; the Commissioner, invoking the Act and applicable rules, supersedes an earlier notification and fixes a final date for submission, while excepting actions done or omitted prior to the supersession.

Deemed exports and refund procedure updated under GST returns, adding new statements and declarations for suppliers and recipients.
Amendments revise FORM GSTR-1 to restructure Table 6 for zero-rated supplies into exports, SEZ supplies and deemed exports, and amend FORMS GST RFD-01 and RFD-01A to include suppliers/recipients as claimants, add Statement 1A for ITC accumulated due to inverted tax structure, add Statement 5B for deemed export refunds, and replace declarations and undertakings to require invoice-specific claims, non-duplication of refund/ITC claims and repayment with interest if statutory conditions are not met.

Anti-dumping duty extension on Phthalic Anhydride to continue until specified expiry under Customs Tariff Act.
Extension of anti-dumping duty on Phthalic Anhydride from Korea RP, Chinese Taipei and Israel is effected by amending Notification No. 58/2012-Customs (ADD). Following a subsection (5) review under section 9A and rule 23, the Central Government inserted a paragraph providing that the notification shall remain in force up to and inclusive of a specified expiry date, unless revoked earlier, thereby continuing the anti-dumping duty regime in accordance with statutory review and extension procedures.

Extension of return filing deadline for non-resident taxable persons' GSTR-5; applies to specified months under state GST rules.
The Commissioner, invoking powers under the State GST Act and relevant Rules, extends the time limit for furnishing FORM GSTR-5 by non-resident taxable persons for specified months of the initial implementation period until the prescribed extended cut-off date, and supersedes the earlier notification insofar as inconsistent while preserving prior actions.

Extension of time to file FORM GST ITC-01 allows late declarations to claim input tax credit under section 18(1).
Registered persons who became eligible to claim input tax credit under section 18(1) during July-November 2017 are allowed to submit the declaration in FORM GST ITC-01 until 31 January 2018; the extension is issued under section 168 of the West Bengal GST Act and rule 40(1)(b) of the West Bengal GST Rules and supersedes the earlier notification dated 13 October 2017, without affecting prior actions.

GST practitioner enrolment requirements clarified by textual corrections; procedural wording and scope limits amended accordingly.
Corrigendum to West Bengal GST notifications corrects drafting errors and clarifies procedural wording: it revises eligibility and application wording for enrolment as a GST practitioner in rule 83, fixes cross references and minor phrasing in rules 60, 73, 89 and 111, and amends rule 138(14)(d) to change the value scope wording from "for values exceeding" to "for values not exceeding" within specified State areas.

Deemed export refund procedure updated: revised forms now require Statements 1A and 5B, new declarations and undertaking.
Amendments to the West Bengal GST Rules substitute FORM GSTR-1 Table 6 to itemise zero rated supplies (exports, SEZ supplies, deemed exports) with tax breakdown and amend FORM GST RFD-01 and RFD-01A by replacing clause wording to include recipient/supplier of deemed export supplies, inserting Statement 1A for refunds of ITC due to inverted tax structure, inserting Statement 5B for deemed export refunds, and substituting declarations and undertakings requiring refund claims to match details in Statement 5B and providing for repayment with interest if statutory conditions are not complied with.

Exchange rate determination under Customs law sets specified import and export currency conversion rates for customs purposes.
Determination under section 14 of the Customs Act, 1962 fixes official conversion rates of specified foreign currencies into Indian rupees for customs purposes, with separate rates for imported goods and export goods as set out in two annexed schedules, effective from 22nd December, 2017, and superseding the prior exchange-rate notification except as to past actions.

Extension of time for FORM GST CMP-03 intimation extends deadline for stock details after opting into composition scheme.
The period for intimation of details of stock held on the date preceding the date from which the option to pay tax under the composition scheme is exercised in FORM GST CMP-03 is extended, under the Karnataka GST rules and relevant Act provisions, and the earlier October 2017 notification is superseded; the extended deadline is 31st January, 2018.

Quarterly GSTR-1 filing for eligible small taxpayers instituted with specified quarterly deadlines and transitional provisions.
The State prescribes a special quarterly filing regime for registered persons with aggregate turnover up to the specified threshold, allowing them to furnish outward supply details in FORM GSTR-1 for specified quarters with fixed deadlines for the period July 2017 to March 2018; any further procedural details or extensions under the statutory provisions for furnishing details and returns will be notified subsequently.

Late fee cap for delayed GSTR-3B filings; reduced waiver threshold where state tax liability is nil.
The State Government limits the maximum late fee for failure to furnish FORM GSTR-3B from October 2017 onwards by waiving the amount of late fee in excess of twenty five rupees per day; where the total State Tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby establishing differential daily late-fee caps for delayed filings.

Telangana GST rules amended to allow manual filings, appoint appellate authority, and update refund forms.
Amendments clarify that aggregate exempt-supply value excludes specified Central-notified services; change Rule 54(2) to permit (not mandate) supplier issuance; insert Rules 97A and 107A to include manual filing and issuance alongside electronic processes; add Rule 109A appointing Joint Commissioner (Appeals) as appellate authority with specified appeal periods; substitute provisos in Rule 124 to permit termination of Council Chairman and Technical Member by Central Government with Chairperson approval; and introduce manual refund Forms (GST RFD-01A/B) with prescribed declarations, verification and calculation annexures.

Customs Tariff Heading replaces Central Excise references, amending cost records and audit rules with retrospective effect.
The amendment replaces references to the Central Excise Tariff Act Heading and the abbreviation CETA Heading with the Customs Tariff Act Heading and CTA Heading in rule 2 (clause (aa)), rule 3, and Forms CRA-2, CRA-3 and CRA-4 of the Companies (cost records and audit) Rules, 2014, with the substitutions deemed effective from 1 July 2017.