Composition scheme option: taxpayers may opt by filing CMP-02 and must furnish ITC-03 within the prescribed period.
A substituted rule permits provisional or newly registered persons to opt for the composition scheme by filing FORM GST CMP-02 on the common portal and to begin paying under section 10 from the next month; they must furnish FORM GST ITC-03 within the prescribed period and may not file FORM GST TRAN-1 after ITC-03. A proviso requires those opting mid-quarter to file FORM GSTR-4 for the period covered by composition payments and applicable returns for prior quarter periods. Additional amendments authorize an invoice-cum-bill of supply for mixed supplies, require consolidated tax invoices for monthly services, and revise related return and form tables for zero-rated and SEZ supplies.

Handicrafts classification expanded to include additional textile and artisan items in the notified goods list under state GST.
The notification amendment broadens the state GST notification's handicrafts schedule by substituting the textile handicrafts entry to expressly include textile (handloom products), handmade shawls, stoles and scarves and by inserting new entries for chain stitch, crewel namda and gabba, wicker willow products, toran, and articles made of shola, each applied irrespective of tariff chapter.

Composition turnover limit increased under Section 10 of Gujarat GST, expanding eligibility and simplifying compliance for small taxpayers.
The Government of Gujarat, under section 10 of the Gujarat Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No.(GHN-27)GST-2017-S.10(1)-TH to substitute the words "seventy-five lakh rupees" with "one crore", thereby raising the turnover threshold for eligibility to the composition scheme under the State GST notification.

Composition scheme threshold increased, expanding eligibility and revising supplier clause with retrospective effect to prior notification.
Amendment to the principal State Tax notification substitutes the previous monetary threshold description for the composition scheme with a higher monetary description and replaces the qualifying words in clause (iii) with the phrase "in case of other suppliers:"; the clause substitution is deemed to have been effective from the date of the principal notification, thereby altering the eligibility wording for suppliers under the composition scheme.

Composition levy turnover threshold increased under CGST, raising qualifying limits for eligibility to the composition scheme.
The notification amends the earlier composition levy notification by substituting higher turnover limits: it replaces the prior higher turnover ceiling with an increased ceiling for composition scheme eligibility and correspondingly raises the lower threshold governing a subsidiary eligibility bracket, effecting textual substitution in the original Gazette notification under the Central Goods and Services Tax framework.

Composition scheme option: registered persons may opt by filing FORM GST CMP-02 to commence composition taxation next month.
Provisional or newly registered persons may opt for the composition scheme by filing FORM GST CMP-02 on the common portal or through a notified Facilitation Centre; they must furnish FORM GST ITC-03 within ninety days of commencing composition taxation and, after furnishing ITC-03, cannot submit FORM GST TRAN-1. A person opting for composition from a month that is not the first month of a quarter must file FORM GSTR-4 for the period of the quarter during which composition was paid and continue to file applicable returns for prior periods of that quarter.

Composition scheme opt-in by provisional registrants requires FORM CMP-02, ITC-03 filing and bars TRAN-1 after ITC-03.
Provisional registrants or those registered under rule 10(1) may opt into the section 10 composition scheme from the first day of the month after filing FORM GST CMP-02 (by 31 March 2018), must furnish FORM GST ITC-03 within ninety days of commencing composition, and thereafter cannot file FORM GST TRAN-1. Amendments permit a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons, replace "tax invoice" with "consolidated tax invoice" in rule 54(2), add a proviso on GSTR-4 filing for mid-quarter composition opt-ins, and revise multiple GST forms and tables concerning zero rated supplies and deemed exports.

Composition scheme option requires CMP-02 intimation and ITC-03 statement, with timelines and TRAN-1 restriction applying.
The amendment permits provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal and mandates furnishing FORM GST ITC-03 within ninety days of commencing payment under section 10; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. It inserts rule 46A allowing a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons, substitutes "consolidated tax invoice" for certain service supplies at month end, and requires mid quarter composition filers to submit FORM GSTR-4 for the period they paid composition tax while updating several GST return forms and tables for exports, SEZ supplies and deemed exports.

Composition scheme compliance rules updated with new registration, invoicing, and return filing requirements.
The Central Goods and Services Tax (Ninth Amendment) Rules, 2017 amend the CGST Rules, 2017 with effect from publication in the Official Gazette. The amendments permit eligible registered persons to opt for the composition scheme by filing FORM GST CMP-02, require FORM GST ITC-03 within ninety days, and bar TRAN-1 after ITC-03. They also introduce an invoice-cum-bill of supply for mixed supplies to unregistered persons, revise consolidated tax invoice provisions, adjust return filing on switching to the composition scheme mid-quarter, and update GST forms for zero-rated supplies, SEZ supplies, deemed exports, and related reporting.

Input tax credit eligibility extended for registered persons to file FORM GST ITC-01 by an extended statutory deadline.
The Commissioner of State Tax, under section 168 of the Maharashtra GST Act and clause (b) of sub rule (1) of rule 40 of the Maharashtra GST Rules, extended the time limit for registered persons who became eligible in July, August and September 2017 to submit the declaration in FORM GST ITC-01 establishing eligibility to avail input tax credit under sub section (1) of section 18 of the Act.

Input tax credit declaration deadline extended for registrants eligible in specified months, enabling late filing of FORM GST ITC-01.
The Commissioner extended the time for registered persons who became eligible to claim Input Tax Credit during July-September 2017 to make the declaration in FORM GST ITC-01 under the statutory grant of authority and applicable procedural rule, permitting those eligible to avail the input tax credit by the substituted later deadline.

Extension of time for GSTR-6 filing: deadline extended for Input Service Distributor returns for specified early GST months.
Extension of time granted for furnishing the return by an Input Service Distributor in FORM GSTR-6 under the Maharashtra Goods and Services Tax Act and rules, superseding an earlier notification and prescribing a final date for returns for the months of July, August and September 2017.

Extension of time for filing GSTR-6: deadline extended to 15 November 2017 for July-September returns.
Extension of time for furnishing returns by an Input Service Distributor in FORM GSTR-6 is provided under the powers of the Commissioner read with the Central Goods and Services Tax Act, 2017 and Rules, extending the due date for July, August and September 2017 returns until the 15th day of November 2017, and superceding Notification No. 26/2017-Central Tax dated 28 August 2017.

Extension of filing deadline for GSTR-5A: compliance period extended for non-resident online suppliers to specified months.
The Commissioner of State Tax extends the filing deadline for FORM GSTR-5A for July, August and September 2017 for persons supplying online information and database access or retrieval services from outside India to non-taxable online recipients under section 14 of the IGST Act and rule 64 of the Maharashtra GST Rules, 2017, setting the new final filing date as the 20th day of November, 2017, and declaring the extension effective from the 15th day of September, 2017.

Extension of filing deadline for GSTR-5A permits OIDAR suppliers to file July-September returns by November twentieth.
Extension of the filing deadline is granted for furnishing FORM GSTR-5A by suppliers of online information and database access or retrieval services from outside India to non-taxable online recipients, permitting filing for July, August and September 2017 until the 20th day of November 2017, with the notification deemed effective from 15th September 2017 and superseding the earlier notification save for prior actions.

Extension of GSTR-4 filing deadline for composition suppliers permits later submission under statutory GST return powers.
The Commissioner of State Tax extended the filing deadline for composition suppliers to furnish returns in FORM GSTR-4 for the quarter July-September, 2017, exercising the power conferred by sub section (6) of section 39 of the State GST Act read with the relevant return filing rule and prescribing a new final submission date.

Extension of filing deadline for composition suppliers' quarterly return; new deadline set by central tax notification.
The Commissioner, invoking powers under the Central Goods and Services Tax Act and associated rules, extended the time for composition suppliers to furnish their quarterly return in Form GSTR-4 for the July-September 2017 quarter to the substituted deadline specified in the notification, with a note recording an earlier substituted deadline by a subsequent notification.

Time of supply rule: small registered persons must pay state tax at supply and file prescribed returns.
Notification requires small registered persons who did not opt for composition levy and whose aggregate turnover is below the notified threshold to pay State tax at the time of supply on outward supplies of goods, as per clause (a) of sub-section (2) of section 12 and related provisions, and to furnish returns and details under Chapter IX within periods prescribed by the Act.

Payment timing for state tax: registered suppliers below the turnover threshold must pay at time of supply and file prescribed returns.
The notification designates registered suppliers of goods below the aggregate turnover threshold who have not opted for composition levy as a class required to pay the state tax on outward supplies of goods at the time of supply, including in cases governed by special timing provisions, and to furnish the returns and details and pay tax within the periods prescribed under the Act.

GST on advances requires registered persons below the turnover threshold to pay central tax at time of supply.
Notification 40/2017 requires registered persons whose aggregate turnover does not exceed the statutory threshold and who have not opted for composition to pay central tax on outward supplies at the time of supply, including supplies subject to special time-of-supply rules, and to furnish details and returns as prescribed in Chapter IX with payment periods as specified in the Act.