Supply of used and seized goods allowed from government authorities to registered persons under amended state GST rate notification.
The notification amends the State tax rate schedule by inserting a tariff entry covering supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap, specifying suppliers as central/state/union territory/local authorities and recipients as any registered person.

Government entity supply definition expanded; supplies to governments against grants and duty credit scrips included in amended state GST rates.
The notification inserts Duty Credit Scrips into the Schedule, treats supplies of goods by a Government Entity to governments or specified persons where consideration is received as grants as covered by the Schedule, defines Government Entity to include statutory or government-established bodies with ninety percent or more equity or control performing entrusted functions, and requires an affidavit where brand ownership and packing are by different persons, with the brand owner voluntarily foregoing actionable claims and authorising the packer to mark unit containers accordingly.

GST rate amendments alter taxable classifications, reassign goods across rate lists and impose a brand rights affidavit condition.
Amendment revises the State GST rate notification by altering tariff classifications across multiple Schedules through substitutions, insertions and omissions to reassign goods among the 2.5%, 6%, 9% and 14% rate lists, add specified commodity entries (including food items, wastes, threads and yarns, e waste and parts), modify descriptive scope and exclusions, and introduce an ANNEXURE proviso requiring an affidavit where brand rights holders voluntarily forgo actionable claims to permit packing under another person's brand.

FORM GST ITC-01 filing deadline extended for newly eligible registered persons claiming input tax credit during specified months.
The time limit for filing FORM GST ITC-01 was extended until 31 October 2017 for registered persons who became eligible during July, August or September 2017 to claim input tax credit. The extension applies to the prescribed declaration required for availing such credit.

Extension of filing deadline: GSTR-5A return filing period extended for OIDAR suppliers to non taxable online recipients.
The Chief Commissioner extends the time limit to furnish FORM GSTR-5A for suppliers of online information and database access or retrieval services (OIDAR) made from outside India to non taxable online recipients, until the twentieth day of November, two thousand seventeen; the extension applies under the relevant GST provisions and is deemed effective from the fifteenth day of September, two thousand seventeen, superseding the earlier notification except as to matters already done.

Extension of filing deadline for Input Service Distributor returns in FORM GSTR-6 granted until November fifteenth.
The Chief Commissioner, exercising powers under the Andhra Pradesh GST Act and State GST Rules, superseded an earlier proceeding and extended the deadline for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months of July, August and September 2017, while preserving acts or omissions done before the supersession.

Extension of time for input tax credit declarations: filing window extended to end of October for July-September registrants.
Extends the time limit for making a declaration in FORM GST ITC01 for registrants who became eligible to claim input tax credit during July, August and September 2017, pursuant to section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 and clause (b) of sub rule (1) of rule 40 of the Andhra Pradesh Goods and Services Tax Rules, 2017, authorising an administrative extension for filing declarations of eligibility under sub section (1) of section 18.

Input tax credit declaration deadline extended for FORM GST ITC-01, allowing eligible registrants extra time to file.
Extends the deadline for making the declaration in FORM GST ITC-01 by registered persons who became eligible to claim input tax credit during July-September 2017, permitting such declarations asserting eligibility to avail input tax credit under the Goa GST law to be filed until 31 October 2017.

Return filing extension for Input Service Distributor in FORM GSTR-6 extends deadline for specified months.
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 specified extended date, issued under the powers conferred by the Goa Goods and Services Tax Act, 2017 read with the Goa GST Rules, 2017, and superseding the earlier notification dated 12th September, 2017 except as to prior acts or omissions.

Extension of return filing deadline: non-resident OIDAR suppliers to non-taxable online recipients granted additional time to file GSTR-5A.
Extension of the time limit for filing Form GSTR-5A for non-resident suppliers of online information and database access or retrieval services supplied from outside India to non-taxable online recipients, covering supplies for July, August and September 2017; the Notification supersedes earlier Notification CCT/26-2/2017-18/9 and is deemed to have come into force on 15th September, 2017.

Extension of return filing deadline for composition suppliers in FORM GSTR-4 allows additional time to submit quarterly returns.
The Commissioner of Commercial Taxes, under powers granted by the Goa Goods and Services Tax framework, has extended the time limit for furnishing the quarterly return by a composition supplier in FORM GSTR-4 for the July-September quarter, using the statutory notification mechanism to defer the filing deadline.

Tariff value fixation: updated customs benchmark values for edible oils, metals, seeds and areca nut under customs valuation rules.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix benchmark tariff values in US dollars for specified commodities including edible oil grades, brass scrap, poppy seeds, areca nut, and unit-based values for gold and silver when certain notification entries are availed, providing enforceable reference values for customs valuation and import clearance.

Integrated tax and cess exemption for AA/EPCG imports added, subject to pre-import condition and physical-export fulfilment.
Amendments add integrated tax and GST compensation cess to the list of levies exempted on imports under AA/EPCG-related customs notifications, subjecting the exemption to a pre-import condition, requiring export obligations to be fulfilled by physical exports where the exemption is availed, and imposing a temporal limit on availability; several notifications are otherwise amended to include countervailing duty and to clarify when certain supplies count toward export obligations if the integrated tax and cess exemption is not claimed.

Exemption of integrated tax and compensation cess on EOU imports limited, with future cessation specified and subject to conditions.
Exemption for goods imported by Export Oriented Units is amended to exempt: (A) the whole of customs duty leviable under the First-Schedule and specified additional duties under section 3; and (B) the integrated tax and compensation cess leviable under relevant subsections of section 3, provided that the relief in clause (B) shall not apply on and after a specified future date, all subject to the conditions of the principal notification.

Exemption for donated vaccines and drugs: customs relief subject to certificate from health ministry and importer undertaking.
Amendment inserts targeted customs exemptions into Notification No.50/2017 Customs: exemption for medicines/drugs/vaccines supplied free by UNICEF, Red Cross or an international organisation subject to a Health Ministry certificate and an importer undertaking to use the goods for government immunisation programmes or pay differential duty if not used; exemption for import of gold by specified banks and trading entities (List 34); exemption for leased rigs and ancillary oil/gas exploration items; and exemption for bona fide low value gifts imported by post or air, with corresponding conditions added to the Annexure.

Reduced compensation cess on leased motor vehicles applies where vehicles were acquired and leased before the statutory cutoff, subject to conditions.
Notification fixes a reduced compensation cess on specified motor vehicles purchased and supplied on lease before 1 July 2017, by applying sixty five percent of the cess otherwise applicable, subject to annexed conditions including that vehicles were acquired before the cutoff date and, where applicable, suppliers are registered and have not availed input tax credit on taxes paid on such vehicles.

Reduced compensation cess for leasing of motor vehicles purchased before July 2017 applies temporarily under amended rates.
Insertion of entry 2A in Notification No. 2/2017 provides that leasing of motor vehicles purchased and leased prior to 1st July 2017 (Chapter 99) shall attract 65 percent of the rate of cess as applicable on supply of similar goods involving transfer of title in goods; this reduced cess entry shall not apply on or after 1st day of July, 2020.

Threshold increase for GST notification raises turnover limit under amended Manipur SGST notification affecting exemption eligibility.
Amendment under sub section (1) of section 10 of the Manipur Goods and Services Tax Act, 2017 substitutes in Notification No. 5/10/2017 FD(TAX)(A) the words "fifty lakh rupees" with the words "seventy five lakh rupees," thereby modifying the monetary threshold specified in that notification.

Time of supply rule requires registered persons below turnover threshold to pay state tax at issuance of invoice.
Registered persons with aggregate turnover not exceeding one crore and fifty lakh rupees, or whose turnover in the year of registration is likely to be below that amount, and who have not opted for composition levy, are required to pay State tax on outward supplies at the time of supply (including situations under section 14), and must furnish details and returns as specified in Chapter IX and pay within the periods prescribed by the Act.

Cross-empowerment of tax officers permits central GST officers to sanction state GST refunds for taxpayers in their jurisdiction.
Central Goods and Services Tax officers who are authorized as proper officers for refund sanction under the Central Act are designated to act as proper officers under the Manipur GST Act for sanction of refunds and related rule-based processing, limited to registered persons located within the territorial jurisdiction of those officers.