Registration exemption for handicraft suppliers subject to turnover thresholds and PAN and e-way bill compliance.
Notification exempts casual taxable persons making supplies of handicraft goods from registration under the Punjab GST Act, 2017 subject to aggregate turnover thresholds computed on an all India basis with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter state supplies of handicraft goods where the supplier benefits from the corresponding integrated tax notification. Handicraft goods are defined by enumerated product descriptions and HSN codes when predominantly made by hand.

Exemption of intra-state supply: heavy water and nuclear fuels relieved from Mizoram state GST following Council recommendation.
Exempts 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 state tax under the Mizoram Goods and Services Tax Act, 2017, based on a Governor's exercise of exemption power following the GST Council's recommendation and covering goods falling in Chapter 28 of the Customs Tariff Act, 1975.

GST exemption for admission to FIFA youth World Cup events makes admission services nil-rated under amended state notification.
Amendment inserts a new serial entry (Chapter 9996) in the Mizoram SGST rate notification exempting services by way of right to admission to events organised under FIFA U-17 World Cup 2017, specifying a nil rate for those admission services under the State GST notification.

Construction services to government reclassified, distinguishing non commercial and other works with separate GST rate classifications.
The notification amendment substitutes the table entry for construction-related services to government entities, specifying that services for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for predominantly non-commercial use, educational, clinical or cultural establishments, and residential complexes for self use or specified persons are treated under the revised item, while other construction services are classified separately as not falling within those listed subcategories.

Tax deduction under GST: specified public bodies designated for TDS liability, operative date appointed pending further notification.
The Governor appoints 18th September, 2017 as the date on which sub section (1) of section 51 of the Mizoram Goods and Services Tax Act, 2017 shall come into force for specified persons: authorities or boards set up by Parliament or State Legislature or establishments by government with majority participation to carry out functions; societies established under the Societies Registration Act, 1860 by central, state or local authorities; and public sector undertakings. The persons will be liable to deduct tax from payments to suppliers from a date to be notified later on the Council's recommendation.

Registration exemption for handicraft suppliers: casual taxable persons may be exempt, subject to PAN and e way bill requirements.
Specifies that casual taxable persons making taxable supplies of handicraft goods are exempted from registration, subject to an all India aggregate supplies threshold; such persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter State taxable supplies of handicraft goods by persons availing the corresponding Central notification benefit and relies on a prescribed Table listing product categories with HSN codes where items are made predominantly by hand.

GSTR-3B return deadlines: monthly filing dates prescribed with tax discharge via electronic cash or credit ledger.
The Commissioner prescribes last dates for electronic submission of FORM GSTR-3B through the common portal for months August to December 2017 as listed in the Table, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding last date for furnishing the return, subject to the statutory provision on payment.

Composition scheme opt in allowed for provisional registrants via FORM GST CMP-02, with mandatory ITC-03 and TRAN-1 restriction.
Provisional registrants under rule 24 or applicants under rule 8(1) may opt to pay tax under the composition provision from the first day of October, 2017 by electronically filing FORM GST CMP-02 on the common portal and must furnish FORM GST ITC-03 within ninety days; after filing ITC-03 they are precluded from filing FORM GST TRAN-1. Related cross references in rule 3 are amended to accommodate this sub rule.

National Savings Monthly Income Account rules amended to change rule 5(1) amount from one thousand five hundred to one hundred.
The National Savings (Monthly Income Account) Rules, 2017 amend rule 5(1) of the 1987 Rules by substituting the words "one thousand five hundred" with "one hundred". The amendment is made under section 15 of the Government Savings Bank Act, 1873 and comes into force on publication in the Official Gazette.

National Savings Certificate: certificates must be encashed on becoming non-resident; interest paid at post office savings rate.
Where a resident Indian certificate-holder becomes a Non-Resident during the maturity period, the certificate shall be encashed or deemed encashed on the day he becomes a Non-Resident, and interest shall be paid at the rate applicable to the Post Office Savings Account from that day until the last day of the month preceding actual encashment.

e Waybill notification extension preserves prior operational timeframe pending development and council approval of the e way bill system.
Extends the operational period of the earlier e Waybill notification until 31-12-2017 or until the e way bill system is developed and approved by the Council, whichever is earlier, thereby preserving the prior notification's interim regime. The extension is made under the powers of Section 68 of the Andhra Pradesh GST Act, 2017 read with Rule 138 of the State GST Rules, maintaining transitional compliance measures pending electronic system implementation.

Restriction of refund on corduroy fabrics: tariff entry added to the GST rate notification, altering refund treatment.
Amendment inserts corduroy fabrics as a new serial entry in the Table of G.O. Ms. No. 5/2017 Puducherry GST (Rate) to give effect to Council decisions restricting refunds on that product; the notification declares the amendment to be deemed effective from 22nd September 2017 and is issued under the proviso based statutory power by the Lieutenant Governor on Council recommendations.

Brand name exclusions clarified for unit packed goods, with voluntary forfeiture procedure and new tariff insertions effective from the specified date.
Amendments revise Schedule entries to exclude goods put up in unit containers that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right in a Court of Law is available, subject to voluntary forfeiture conditions in Annexure I; they insert and substitute specific tariff entries including new serials for cotton seed oil cake, KVIC-certified Khadi fabric, and clay idols; define "brand name" and "registered brand name" with 15 May 2017 as the reference date; and add Annexure II listing indigenous handmade musical instruments. The notification is effective from 22 September 2017.

GST rate amendments update: reclassification of goods, clarified brand definition and affidavit plus labelling requirement for foregoing brand claims.
Amendment revises multiple State GST schedules by inserting, substituting and omitting tariff entries across specified rate Schedules, refines the scope of items attracting each rate, defines brand name and registered brand name, and prescribes that packers who voluntarily forego an actionable claim in a brand must file an affidavit with the Commissioner and print an indelible bilingual statement on each unit container, with the notification operating from the date specified in the instrument.

Amendment to GST procedural timelines ties transitional periods to rule 117 and updates migrated taxpayer registration form.
Amendment revises procedural timelines by substituting references to a fixed ninety day period in rules 118, 119 and 120 with the period specified in rule 117 or such further period as extended by the Commissioner; it inserts a marginal heading for rule 120A concerning revision of declarations in FORM GST TRAN-1 and amends FORM GST REG-29 to change the heading to cancellation of registration of migrated taxpayers and to replace "Provisional ID" with "GSTIN".

Excise duty reduction on petrol and diesel takes effect, lowering per litre levies and amending prior notification.
Amendment reduces specified excise duty rates on petrol and diesel by substituting revised per litre levy entries in the tariff table of Notification No. 11/2017 Central Excise; substituted rates are provided for branded and unbranded petrol and diesel against the listed items, replacing prior column (4) entries, and the amendment takes effect from the notification's stated commencement date.

Extension of time for composition levy stock intimation alters compliance deadline and grants retrospective effect.
Extension of time is provided for intimation of stock details required when electing the composition levy; the period for furnishing such details in FORM GST CMP-03 has been extended under the Jammu and Kashmir GST rules, and the extension is given retrospective effect by administrative notification to adjust the compliance deadline for taxpayers opting into the composition scheme.

Extension of time for intimation of stock details before opting for composition levy allows late filing of FORM GST CMP-03.
The time limit for furnishing details of stock held on the day before the date from which the option to pay tax under section 10 is exercised, in FORM GST CMP-03, is extended until 31st October, 2017 by the Central Board of Excise and Customs under the Central GST Rules on the recommendation of the Council.

Shareholding limits for information utilities allow specified Indian entities majority ownership temporarily, with residency and director nationality conditions.
Amendments prescribe a temporary ownership regime permitting up to 51 percent paid-up equity or voting power by a person acting alone or in concert, and permitting an Indian listed company or a company with dispersed individual holdings to hold up to 100 percent of paid-up equity or voting power, each for up to three years from registration provided the information utility is registered before the stated cut-off. They also require that more than half of an information utility's directors be Indian nationals resident in India.

National Savings Certificate requires Aadhaar as unique identifier; enrolment proof accepted; submit Aadhaar by deadline.
The amendment substitutes the definition of "Aadhaar number" and inserts rule 4A making the Aadhaar number the unique identifier for establishing the identity of National Savings Certificate account holders; where Aadhaar is not assigned, proof of enrolment must be submitted, and depositors who had not given Aadhaar at application were required to submit it to the Post Office Savings Bank on or before 31 December 2017.