Composition scheme option under section 10 allows provisional registrants to opt and requires specified return and statement filings.
Certain provisional or regular registrants may opt into the composition scheme under section 10 by filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days of commencing composition; after filing ITC-03 they cannot file FORM GST TRAN-1. The rules authorize a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons, substitute "consolidated tax invoice" wording for specified service supplies, add a GSTR-4 proviso for mid-quarter composition opt-ins, and amend GSTR-1, GSTR-1A and other forms to report zero-rated, SEZ and deemed export supplies.

Tax payment at time of supply required for small taxable persons; must pay State tax on outward supplies.
Registered persons below the notified small-turnover threshold, and those likely to remain below it in the registration year who have not chosen composition levy, are required to pay State tax at the time of supply on outward supplies as specified by the time-of-supply provision, including situations attracting the invoice-based rule; they must also furnish the returns and details under Chapter IX and remit tax within the payment period prescribed by the Act.

Cross-empowerment of tax officers enables central GST proper officers to sanction state GST refunds for taxpayers in their jurisdiction.
Officers appointed under the Central GST framework who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanctioning refunds under the West Bengal GST law, for registered persons located in their territorial jurisdiction who apply for refund, pursuant to the State Act and rules.

Handicrafts list amendment expands GST classification to include additional handloom and craft items under state notification.
Notification 1790-F.T. amends the state tax notification of 15 September 2017 by substituting serial number 9 to include Textile (handloom products) and handmade shawls, stoles and scarves (including headings 50, 58, 61, 62, 63), and by inserting serial numbers 29-33 to add chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola into the list of handicrafts goods.

Composition levy threshold increased, expanding eligibility for the composition scheme under Union Territory GST law.
Amends the turnover threshold for the composition levy under Union Territory GST by substituting the previously specified turnover amount with a higher specified amount, expanding eligibility for the composition scheme. The change is effected by formal notification of the Central Government on the GST Council's recommendation and only replaces the turnover figure in the earlier notification without altering other scheme conditions.

Tax payment on outward supply by small registered persons required at time of supply under state GST.
Registered persons below the specified small taxpayer turnover threshold who did not opt for composition are required to pay the State tax on outward supplies at the time of supply, including situations governed by the law's time of supply rules, and must furnish the prescribed details, returns and make payments in the periods specified by the GST statute and rules.

Extension of time for FORM GST ITC-01 submissions allowing registrants eligible in July-September to file by end October.
The Commissioner, under clause (b) of sub rule (1) of rule 40 of the Assam GST Rules, 2017, has extended the time for making the declaration in FORM GST ITC 01 by registered persons who became eligible to avail input tax credit during July, August and September 2017, relating to eligibility under sub section (1) of section 18 of the Assam GST Act, 2017, thereby permitting those registrants an extended period to file the declaration.

Intergovernmental refund authority: central GST officers authorised to sanction state GST refunds for taxpayers within their jurisdiction.
Cross-empowers officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for refund functions to act as proper officers for sanction of refunds under section 54 or section 55 of the Karnataka GST Act, read with applicable rules, for registered persons located within the territorial jurisdiction of those officers who apply to them for refund sanction.

Extension of GST input tax credit declaration deadline allows eligible registrants to file Form ITC 01 by extended date.
Extension of the time limit is granted for making the declaration in FORM GST ITC-01 by registered persons who became eligible to avail input tax credit under sub-section (1) of section 18 during July, August and September 2017; the Commissioner, invoking the statutory rule-making and extension powers, extends the filing deadline to the specified extended date for those declarations.

Extension of return filing deadline for Input Service Distributor FORM GSTR-6 covering July-September now granted under notification.
The Commissioner of State Tax, Assam, exercising statutory extension power, has extended the time for furnishing FORM GSTR-6 by Input Service Distributors for July, August and September 2017, superseding an earlier notification of August 2017 except as to prior acts or omissions; the extension moves the due date for those returns to a later specified date while other return-filing conditions under the Act and rules continue to apply.

Extension of time to file FORM GST ITC-01: deadline extended for those eligible in July-September to late October.
Extends the time limit for making a declaration in FORM GST ITC-01 for registered persons who became eligible to claim input tax credit under sub section (1) of section 18 during July, August and September 2017, permitting submission of the declaration until 31 October 2017.

Extension of filing deadline for GSTR-6 granted, moving due date for specified months to November fifteenth.
The Commissioner extends the time limit for furnishing returns in FORM GSTR-6 by Input Service Distributors for July, August and September, 2017, superseding a prior notification and setting the new due date as the fifteenth day of November, 2017, without affecting actions done or omitted before the supersession.

Extension of filing deadline for composition suppliers' FORM GSTR-4 grants additional time to furnish the quarterly return.
The Commissioner, invoking powers under the Assam Goods and Services Tax Act and rule 62 of the Assam GST Rules, has extended the due date for furnishing the quarterly return required of composition scheme taxpayers in FORM GSTR-4 for the quarter July-September, 2017 to a later specified date, permitting composition suppliers additional time to comply with the return filing obligation.

Return filing deadline extension for composition suppliers: GSTR 4 for July-September quarter due by 15 November.
The Commissioner of State Tax, West Bengal, exercising powers under sub section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, extends the due date for furnishing FORM GSTR 4 by composition suppliers for the July-September 2017 quarter, under sub section (2) of section 39 read with rule 62 of the West Bengal GST Rules, 2017, to 15 November 2017.

Cross empowerment of tax officers authorises local GST officers to sanction IGST refunds for taxpayers within their jurisdiction.
State and Union Territory officers authorized as proper officers under the respective State/UT GST Acts are designated to act as proper officers for sanctioning IGST refunds for registered persons located in their territorial jurisdiction, with exercise of those powers governed by the Central GST refund provisions and rules, subject to specified exclusions later amended by substitution.

Common Adjudicating Authority appointments designate alternate adjudicators to hear specified show cause notices under customs law.
Directorate of Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and discharge duties of originally named customs adjudicators for the adjudication of the listed show cause notices; the Table sets out noticees, SCN references, original adjudicating authorities and the officers appointed as CAAs, and the notification records corrigenda and a substitution to an SCN citation.

Extension of GSTR-5A filing deadline for non-resident OIDAR suppliers permits later November submission for specified months.
Extension of the time limit for FORM GSTR-5A allowing persons supplying OIDAR services from outside India to non-taxable online recipients to furnish returns for July, August and September 2017 until the 20th day of November, 2017; issued by the Commissioner of State Tax under the Tamil Nadu GST and Integrated GST Acts.

Composition scheme eligibility: exempt services and interest/discount excluded from aggregate turnover under GST rules, preserving access.
Clarifies that a supplier of goods and/or services under clause (b) of paragraph 6 of Schedule II who also supplies exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, is not ineligible for the composition scheme if other conditions are met; and that the value of such exempt services shall be excluded from the computation of aggregate turnover for determining composition eligibility.

Tax exemption scope expanded for duty credit scrips and supplies by government entities against grants.
The notification inserts Duty Credit Scrips into the tax-free Schedule and treats supply of goods by a Government Entity to governments or specified persons, when consideration is received in the form of grants, as tax-exempt. It defines Government Entity as a legislative or government-established authority, board or body with ninety percent or more equity or control performing entrusted government functions. ANNEXURE I is amended to require a brand-owner who is distinct from the packer to file an affidavit surrendering actionable claims on the brand and authorising the packer to print a specified statement on unit containers in English and the local language.

Supply of used and seized goods: government authorities may transfer such items to registered persons under amended GST notification.
The notification amendment inserts a new schedule entry permitting supply of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap by the Central Government, State Government, Union territory or a local authority to any registered person, under the powers exercisable pursuant to Sub section (3) of Section 9 of the Haryana Goods and Services Tax Act, 2017.