State screening committee constitution under GST rules, with office at Dehradun and two designated officer members.
Constitution of the Uttarakhand State Screening Committee is authorised under Rule 123 of the Uttarakhand Goods and Services Tax Rules, 2017, read with the corresponding Central Goods and Services Tax Rules. The notification states that the committee is constituted in public interest and is to function with its office at Dehradun, comprising two named officers as members.

Intimation requirement for stock under composition scheme extended, allowing additional time to submit FORM GST CMP-03.
The deadline for submission of FORM GST CMP-03 to intimate details of stock held on the day before the date from which a person opts to pay tax under the composition scheme is extended by the State under its statutory rule-making powers; the extension applies to the procedural requirement of furnishing stock details when electing composition levy and takes immediate effect.

Return filing deadlines for FORM GSTR-3B set monthly; electronic ledger debits required to discharge tax liabilities by due dates.
Specification requires furnishing FORM GSTR-3B electronically through the common portal by the prescribed last dates for the months specified, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding due date for filing the return. The notification is effective from 15th September, 2017.

Legal service definition expanded to include advice, consultancy and representation, altering scope of reverse charge applicability for advocates.
Amendment replaces the prior RCM entry with a broader clause covering services provided by an individual advocate, including a senior advocate or firm of advocates, by way of legal services, directly or indirectly; it adds an explanation that "legal service" means any service of advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.

Transitional compliance periods under GST rules amended to follow rule 117 or extensions by the Commissioner, affecting forms and labels.
Amendment substitutes an extended deadline in rule 24 and replaces references to an initial ninety-day transitional period in rules 118, 119 and 120 with the period specified in rule 117 or any further period as extended by the Commissioner; it adds a marginal heading to rule 120A concerning revision of FORM GST TRAN-1 and amends FORM GST REG-29 to relabel its heading for cancellation of registration of migrated taxpayers and to replace "Provisional ID" with "GSTIN".

Letter of Undertaking permitted instead of bond for zero-rated exports, subject to eligibility, execution and payment conditions.
Specifies conditions for furnishing a Letter of Undertaking in lieu of a bond for export without payment of integrated tax: eligibility excludes persons prosecuted for offences where tax evaded exceeds the specified threshold; the LUT is to be on registrant letterhead, in duplicate, for a financial year in the annexure to FORM GST RFD-11 and executed by prescribed authorised persons; the LUT becomes invalid if tax and interest are not paid within prescribed periods and resumes validity upon payment; provisions apply mutatis mutandis to zero-rated supplies to SEZ developers or units.

Tariff classification amendment adds corduroy fabrics to notified list, altering applicability of state GST notification.
Amendment inserts a new serial entry in the Table of the prior Uttar Pradesh SGST notification to add corduroy fabrics with the corresponding classification code, effected under the powers conferred by section 54(3) proviso of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 21 of the Uttar Pradesh General Clauses Act, 1904; the amendment is declared to operate from the stated commencement date.

Brand name definition expanded to include enforceable rights; packaging and affidavit requirements now govern GST classification and compliance.
The notification amends the Uttar Pradesh GST schedules by substituting, inserting and omitting numerous tariff entries across multiple rate schedules and by expanding the packaging criterion to include goods "put up in unit container" that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to ANNEXURE conditions. It redefines "brand name" and "registered brand name" in the Explanation and prescribes an ANNEXURE procedure requiring an affidavit and mandatory bilingual marking on unit containers where actionable claims are voluntarily foregone.

Brand name classification refined: exemption limited to unit-packaged goods lacking registered or enforceable brand rights, with forfeiture procedure.
Amendment refines schedule entries to exclude from exemption only unit-packaged goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right is available, with an exception where such claim or right is voluntarily foregone subject to conditions in Annexure I; inserts and substitutes several schedule entries, adds specific commodity classifications and lists indigenous handmade musical instruments in Annexure II.

National Savings Certificates subscriptions: public and specified private banks authorised subject to operational, remittance, penalty and reporting conditions.
All public sector banks and specified private banks are authorised to accept subscriptions under the National Savings Certificates (VIII Issue) Scheme, 1989, subject to conditions: dedicated small-savings software, online operations for CBS branches and manual operations for non-CBS branches, remittance to RBI Central Accounts Section Nagpur within one day (CBS) or three days (non-CBS), specified penalties for delayed remittances, pre-declaration of non-participating branches, bank liability for non-performance and recoverability by the Central Government, and periodic reporting requirements.

E-way bill compliance and anti-profiteering rules were realigned, with updated movement, verification, and refund forms.
The rules amend the Uttarakhand GST framework by aligning anti-profiteering provisions with the corresponding Central GST Rules, including the constitution, appointment, service conditions, methodology and tenure of the Authority and related committees. They also substitute rule 138 with a detailed e-way bill regime governing pre-movement information, generation, cancellation, validity, verification, detention reporting and RFID-related compliance, and update the prescribed forms for e-way bills, invoice reference numbers, enrolment, refund applications and TRAN-2.

GST compliance deadlines extended and registration cancellation form revised to cover migrated taxpayers and transitional declarations.
The amendment replaces calendar and fixed post-appointed-day deadlines by substituting certain deadlines with references to the period specified in rule 117 or such further period as extended by the Commissioner, centralising transitional timing and extension authority; it also inserts a marginal heading for revision of declarations in FORM GST TRAN-1 and revises FORM GST REG-29 to change its heading to cancellation of registration of migrated taxpayers and replace the label "Provisional ID" with "GSTIN".

GST registration amendment: timelines for migrated taxpayers extended, Commissioner may extend filing periods, and registration form heading revised.
The West Bengal GST Rules are amended to extend a deadline in rule 24, to replace fixed ninety day references in rules 118-120 with a reference to the period specified in rule 117 or any further period as extended by the Commissioner, to insert a marginal heading for revision of declarations in FORM GST TRAN-1 under rule 120A, and to revise FORM GST REG-29 by changing its heading to cancellation of registration of migrated taxpayers and replacing "Provisional ID" with "GSTIN."

Transit cargo services exemption: supplies for Nepal and Bhutan are exempt from West Bengal state GST.
Amendment inserts serial 9B, Chapter 99, providing a nil rate under West Bengal SGST for supply of services associated with transit cargo to Nepal and Bhutan, effected under the West Bengal GST Act and treated as effective from the stated earlier date.

E way bill generation requirement: consignors, recipients or transporters must pre furnish shipment details and carry e way documentation.
Registered persons moving goods above the threshold must pre furnish shipment details in Part A of FORM GST EWB 01 on the common portal prior to movement; Part B is completed by the transporter or person in charge, and the transporter may generate e way bills and consolidated e way bills (FORM GST EWB 02). Generation yields a unique e way bill number available to supplier, recipient and transporter. Rules set validation periods tied to distance, provide cancellation and re generation procedures, exempt specified goods listed in an Annexure, and impose documentary, RFID and inspection protocols under new Rules 138A-138D.

Anti profiteering committee constituted under GST rules; state tax officials appointed to the screening committee to oversee compliance.
Constitution of a State Level Screening Committee on Anti profiteering for Tamil Nadu under sub rule (2) of rule 123 of the Central Goods and Services Tax Rules, 2017, by gubernatorial notification, appointing a Joint Commissioner (State Tax), Enforcement and the Commissioner, Goods and Services Tax, Chennai North Commissionerate as members.

Tax notification amendment adds corduroy fabrics to the state tax rate schedule, affecting taxable classification.
Amendment to the State tax rate schedule inserts a new tariff entry classifying corduroy fabrics under the existing notification by adding a new serial entry after S. No. 6 in the Table, modifying the taxable goods list within the State tax rate notification.

Construction services classification: government and specified non commercial projects separated from other construction services for GST rate application.
The notification amends the State GST rate table by substituting item (vi) to define services to government bodies consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works for predominantly non-commercial use, (b) structures for educational, clinical or art/cultural establishments, and (c) residential complexes for self-use or for employees as specified in paragraph 3 of Schedule III of the Central Goods and Services Tax Act, 2017; and adds item (vii) for construction services not covered by clauses (i)-(vi).

GST rate amendment: Nil rate for admission rights to FIFA youth World Cup events under state GST notification.
The notification amends Himachal Pradesh Notification No. 12/2017 STATE TAX (RATE) by inserting a new table entry exempting services consisting of the right to admission to events organized under the FIFA U-17 World Cup 2017, and records a Nil State GST rate for those admission-right services under the power conferred by section 11 of the Himachal Pradesh GST Act.

Exemption of state tax for intra state supply of heavy water and nuclear fuels to Nuclear Power Corporation under government notification.
Exemption for intra state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the state tax leviable under the Himachal Pradesh Goods and Services Tax Act, exercised in the public interest on the recommendations of the Council and identifying the exempted goods by customs tariff classification.