Filing deadline extension for GST procedural submissions; transitional periods now governed by specified rule or Commissioner extensions.
Amendments change procedural timelines by substituting the prior fixed ninety day transitional references in rules 118-120 with the period specified in rule 117 or such further period as extended by the Commissioner, move the deadline in rule 24 to a later date, insert a marginal heading for rule 120 A captioning Revision of declaration in Form GST TRAN 1, and revise Form GST REG 29 to retitle the application for cancellation as for migrated taxpayers and replace "Provisional ID" with "GSTIN".

Extension of procedural periods under GST rules modifies timelines and updates cancellation form for migrated taxpayers.
The amendment revises procedural timelines by substituting fixed period references in rules 118, 119 and 120 with the period specified in rule 117 or such further period as extended by the Commissioner; it substitutes a later date in rule 24; inserts a marginal heading for rule 120A concerning revision of FORM GST TRAN-1; and amends FORM GST REG-29 by changing its heading to reflect cancellation of registration of migrated taxpayers and replacing the PART A item label "Provisional ID" with "GSTIN".

Tariff value fixation for specified edible oils, metals and agricultural commodities updated, amending prior notification.
The Central Board of Excise & Customs, under sub-section (2) of section 14 of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001 Customs (N.T.) to fix specified tariff values in US dollars for listed imports (edible oils, brass scrap, poppy seeds, areca nut, and certain gold and silver entries) for import valuation purposes.

Deadline extension for GST rule compliance: specified transitional periods and registration forms amended to align procedures.
The amendment extends a prescribed compliance deadline by substituting the original calendar date with a later date; substitutes references to a fixed ninety day post commencement period with the specified transitional period or such further period as extended by the Commissioner across multiple rules; inserts a marginal heading concerning revision of declarations; and amends the registration cancellation application heading to refer to migrated taxpayers and replaces "Provisional ID" with "GSTIN" in the registration form.

GST deadline extension replaces fixed timelines with specified periods and updates migrated taxpayer registration cancellation form.
The amendment revises Gujarat GST Rules to replace a fixed date in rule 24 and to substitute references to a ninety day post appointed day timeframe in rules 118, 119 and 120 with the period specified in rule 117 or any further period extended by the Commissioner; it inserts a marginal heading for rule 120A on revision of declarations in FORM GST TRAN 1 and changes FORM GST REG 29's heading to address cancellation of registration of migrated taxpayers and replaces "Provisional ID" with "GSTIN".

Extension of compliance timelines under CGST Rules and revision of registration cancellation form for migrated taxpayers.
Amendments postpone Rule 24's specified date to "31st October" and replace references to "ninety days of the appointed day" in Rules 118-120 with "the period specified in rule 117 or such further period as extended by the Commissioner," thereby aligning compliance windows with rule 117 and affirming Commissioner extension authority. Rule 120A gains a marginal heading on revision of FORM GST TRAN-1. FORM GST REG-29's heading is revised to "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS," and PART-A item (i) substitutes "Provisional ID" with "GSTIN."

Exemption for transit cargo services to Nepal and Bhutan established, making such services zero-rated under IGST rules.
The notification inserts a new entry in Chapter 99 (item 10B) prescribing a nil IGST rate for the supply of services associated with transit cargo to Nepal and Bhutan, thereby exempting those services under the IGST rate framework; the amendment is made by modifying the principal IGST rate notification pursuant to the government's statutory power to notify IGST rates.

Health certificate requirement: Guar gum exports to EU must be accompanied by an authorised PCP analytical certificate.
Exports of refined, split, treated and pulverized guar gum to the European Union for human or animal consumption must be accompanied by a Health Certificate from the authorised representative of the Ministry of Commerce and Industry and an original analytical report certifying compliance with Penta Chlorophenol testing; an Export Inspection Agency laboratory in Chennai is authorised in addition to the previously authorised laboratory to issue such analytical reports.

Transit cargo services exemption: supply services for Nepal and Bhutan now attract nil state GST under the amended rate schedule.
The Government of Manipur amends its State Tax (Rate) notification by inserting a new serial 9B under Chapter 99, exempting (nil rate) the supply of services associated with transit cargo to the landlocked countries Nepal and Bhutan, thereby adding this exemption into the State GST rate schedule.

Exemption for transit cargo services: services to Nepal and Bhutan now attract nil state tax under Sikkim amendment.
The State Government amended the State Tax (Rate) notification to insert, after serial number 9A, an entry under Chapter 99: "Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil", thereby prescribing a Nil state tax rate for those services.

Exemption for transit cargo services - supplies to Nepal and Bhutan attract nil Union Territory GST rate under amended notification.
An amendment to the Union Territory Tax (Rate) notification adds serial 9B under Chapter 99 to exempt supplies of services associated with transit cargo to Nepal and Bhutan by prescribing a Nil UTGST rate; the change was made under section 8(1) of the UTGST Act and issued by Notification No. 30/2017 dated 29 September 2017.

Exemption for transit cargo services to Nepal and Bhutan now attracts a nil central GST rate under amended notification.
The Central Government amended the Central GST rate notification to insert under Chapter 99 a new entry prescribing a nil central tax rate for the supply of services associated with transit cargo to Nepal and Bhutan, thereby expressly exempting such transit-related services from central tax by adding the relevant serial entry to the rate Table.

Common Adjudicating Authority appointed to exercise delegated customs adjudication powers for specified show cause notices.
Director General, Revenue Intelligence appoints named officers to act as a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, so they may exercise powers and discharge duties of specified proper officers for adjudication of listed show cause notices. The annexed Table specifies noticees, show cause notice references, and the designated officers (by office/designation and location) to conduct the adjudication on behalf of the original authorities.

GSTR-3B filing deadlines: returns must be filed and tax liabilities paid electronically by prescribed monthly due dates.
Specification of monthly return filing deadlines for FORM GSTR-3B for August-December 2017, requiring electronic submission through the common portal by the corresponding last dates. Registered persons must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.

Recognition renewal of clearing corporation granted, subject to compliance with regulator-prescribed conditions for a one-year term.
Recognition of Metropolitan Clearing Corporation of India Limited is renewed for a one-year term commencing in early October 2017 and ending in early October 2018, granted under the regulator's statutory powers as being in the interest of trade, the securities market and the public, and expressly made subject to compliance with conditions specified by the regulator from time to time and any further conditions that may be prescribed or imposed.

Legal services classification expanded to include advice, consultancy, assistance and representation, widening taxable service scope under GST.
Amendment replaces the former business-entity limited wording with a provision covering services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, and adds an Explanation defining "legal service" to include advice, consultancy, assistance and representational services before any court, tribunal or authority.

GST rule amendments expand composition option, revise transitional credit forms, and tighten e-way bill requirements for job work and handicrafts.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit provisional registrants and registration applicants to opt for composition taxation by filing FORM GST CMP-02 before 1 October 2017 and furnishing FORM GST ITC-03 within ninety days, while barring FORM GST TRAN-1 after ITC-03. It also allows one revision of FORM GST TRAN-1 within the prescribed time or any extended period, revises appointment and salary provisions for GST bodies, requires quarterly performance reporting, and modifies e-way bill and prescribed form requirements for job work, handicraft goods, import consignments, and transitional credit.

GST rule amendment extends compliance timelines and revises migrated taxpayers' registration form headings and identifiers.
Amendments extend a specified calendar deadline and replace multiple fixed post appointed day references with a cross reference to the transitional period rule or any extension by the Commissioner. They insert a marginal heading for revision of a declaration form, change the registration cancellation form heading to identify migrated taxpayers, and replace the field label for the provisional identifier with the GSTIN identifier.

Transit cargo services exemption: supplies to Nepal and Bhutan now nil-rated for state GST.
Supply of services associated with transit cargo to Nepal and Bhutan is exempt from State GST by insertion of serial 9B against Chapter 99 in the notification, specifying nil state tax for such services.

Exemption for transit cargo services to Nepal and Bhutan applies a nil GST rate on those supplies.
Amends the State GST notification by inserting a new serial entry (9B) under Chapter 99 for supplies of services associated with transit cargo to Nepal and Bhutan, prescribing a nil rate (no GST) for those services, effected under Section 11 of the Madhya Pradesh GST Act on Council recommendations.