Author: admin_gst

Ninth amendment to APGST Rules
G.O.MS.No. 488 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 488 Dated: 31-10-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.
They shall be deemed to have come into force with effect on and from 13th October, 2017.
AMENDMENTS
In the said Rules,-
(i) in rule 3

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d of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;

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etter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/
Bill of export
Integrated
Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or
SEZ
Developer
6C. Deemed exports
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
8
4A.Suppies made to SEZ unit or SEZ

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The Andhra Pradesh Goods and Services Tax Rules, 2017-Amendments to certain rules
G.O.MS.No. 484 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 484 Dated: 31-10-2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby make the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Andhra Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017.
These amendments shall be deemed to have come into force with effect on and from the

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Implementation of Section 151 of APGST Act, 2017- Authorizing officers to obtain certain data/information – Reg.
CCTS Ref. No. CCW/GST/74/2015 Dated:- 31-10-2017 Andhra Pradesh SGST
GST – States
CCT'S Ref. No. CCW/GST/74/2015 Dated: 31-10-2017
The attention of all the Joint Commissioners (ST) in the state of Andhra Pradesh is invited to the subject cited.
it is hereby notified, in accordance with Section .151 of A.P Goods & Services Act,' 2017, officers in the cadre of Joint C

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To waive the late fee for late filing of FORM GSTR-3B, for the month of July 2017
G. O. (P) No. 131/2017/TAXES Dated:- 31-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G. O. (P) No. 131/2017/TAXES
Dated, Thiruvananthapuram, 31st October, 2017
S. R. O. No. 671/2017.-In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B appended to the Kerala Goods and Services Tax Rules, 2017, for the mont

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Extends the time limit for making the declaration in FORM GST ITC-04.
CCT/26-2/2017-18/19 Dated:- 31-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
No. CCT/26-2/2017-18/19
In pursuance of Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and sub-rule (3) of Rule 45 of the Goa Goods and Services Tax Rules, 2017, read with Notification No. 53/2017-Ce

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017
08/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 08/2017-GST
No.GSL/RULE-120A/B-10
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017.
07/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 07/2017-GST
No.GSL/RULE-117/B-9
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017

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Extension of time limit for submitting application in FORM GST REG-26
06/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 06/2017-GST
No.GSL/RULE-24(2)/B-8
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Gujarat Goods and Services Tax Rules, 2017 read with

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
05/2017-GST Dated:- 31-10-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 31st October, 2017
Order No. 05/2017-GST
No.GSL/RULE-24(2)/B-7
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which t

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The Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017.
119/ST-2 Dated:- 31-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 31st October, 2017
No. 119/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Haryana Goods and Services Tax (Eleventh Amendment) Rules, 2017.
2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 24, in sub-rule (4), for the words, fi

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d, the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”.
5. In the said rules, in rule 96A, in sub-rule (2),-
(i) for the sign “.” existing a

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The Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2017.
G.O. Ms. No. 51/CT/2017-18 Dated:- 31-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 51/CT/2017-18,
Puducherry, dated 31st October 2017)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into

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–
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the det

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Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
04/2017-Puducherry GST Dated:- 31-10-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, the 31st October 2017.
ORDER
No. 04/2017-Puducherry GST
Subject : Extension of time-limit for intimation of details of stock held on the date preceding

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Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner.
15945/CT/POL/56/3/2017-Policy-CCT-Part (2) Dated:- 31-10-2017 Orissa SGST
GST – States
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. POL-56/3/2017-Policy-CCT-Part (2) 15945/CT.,
Dated 31/10/2017
To
The Joint Commissioners in charge of Territorial/ Enforcement Range
Deputy Commissioners/Asst. Commissioners in charge of Circles
Deputy Commissions in charge of Vigilance Division
Asst Commissioners/CTO in charge of Investigation Units
Sub: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg
Madam/Sir,
In pursuance of clause (91) of section 2 of the Odisha G

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Refund of IGST paid on export of good under Rule 96 of CGST Rules
Public Notice No. 127/2017 Dated:- 31-10-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL),
INLAND CONTAINER DEPOT, MULUND (EAST), MUMBAI – 400081.
F. No. S/6-B-MlSC-152/2017-18
Date: 31.10.2017
Public Notice No. 127/2017
Sub: Refund of IGST paid on export of good under Rule 96 of CGST Rules-reg.
Kind attention of the Exporters, Custom House Brokers, all Shipping Lines , CONCOR and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules.
2. It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an application / claim for refund of the Integrated Goods and Services Tax (IGST) paid on the goods exported out of India once Export General Manifest (EGM) and valid return in GSTR-3 has been filed. The Customs System will process the claim /Application f

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Supplies in Table 6A of GSTR-I
Table 6A of Form GSTR-I refers to the details of Zero Rated Supplies and same are matched electronically with the corresponding details available in the Customs System as per details provided in the Shipping Bills. To ensure smooth disbursal of IGST Refund, the Exporters, are, therefore advised to file their GSTR-I very carefully in a way that all relevant details match in the System. For Convenience, the details available in the Customs System are made available for viewing in their ICEGATE login.
5.1 It is hereby requested that Exporters who have not filed their GSTR-I for the month of July 2017 may do so immediately to avoid IGST Refund issues.
5.2 At present, facility of filing GSTR-I for the month of August 2017 and subsequent month is not available in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on the GSTN Web Portal. Here, Exporters are advised to subm

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tration particulars, the Exporters, however, are advised to either change the Bank Account declared to Customs to align it with their GST registration particulars or add the Account declared with Customs in their GST registration details.
7.1 It is pertinent to mention that since the Refund payments are routed through PFMS Portal, the Bank Account details need to be verified and validated by PFMS. The status of validation of Bank Account with PFMS is available in ICES. Hence, Exporters are advised that if their account has not been validated by PFMS, they must get their details corrected in the Customs System so that their Bank Account gets validated by PFMS. Further, Exporters are also advised not to change their Bank Account details frequently to avoid delay in Refund payment.
8. It may be noted that to ensure smooth generation of payment scroll of eligible IGST Refunds, Asstt. Commissioner of Customs, Docks Examination, Export, ICD Mulund, Mumbai has been designated in this Commis

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Government extends last date of filing of GSTR-2 for July, 2017 to 30th November, 2017;
GST
Dated:- 30-10-2017

Government extends last date of filing of GSTR-2 for July, 2017 to 30th November, 2017;
The last date for filing of GSTR-3 for the month of July, 2017 extended to 11th December, 2017
The last date for filing of GSTR-2 for the month of July, 2017 is 31st October, 2017. The competent authority has approved the extension of filing of GSTR-2 for July, 2017 to 30th November,

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GST Credit appearing as Ineligble in Bill To -Ship To Transactions
Query (Issue) Started By: – Sachin Mohite Dated:- 30-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Dear Sir/ Madam,
One of our client (A) of Maharashtra Supplied Material to (C) of Gujarat on the instruction of his customer (B) at Maharashtra. Consideration is paid by B to A and B further raised invoice to C.
A has applied IGST, as material moving outside Maharashtra, in its Invoice to B as per Section 7 of IGST and accordingly uploaded Return showing Place of Supply as Gujarat.
However in GSTR 2 of B on Portal, said invoice is appearing but showing ineligible for tax credit to B.Since apply of IGST by A is as per provisio

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Software Developed for GST.
Reply By MUKUND THAKKAR:
The Reply:
Where is B is located ?
Reply By Sachin Mohite:
The Reply:
B is Located in Maharashtra
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
You can approach the Helpdesk.
Reply By MUKUND THAKKAR:
The Reply:
if you are loacated in Maharashtra and supplier A is also Maharashtra in transcation is Bill to Ship to than your supplier should be charge only CGST and SGST not IGST. please makes necessary correction in GSTR-2 by adding invoice mode and rectify mistakes.
Reply By Ganeshan Kalyani:
The Reply:
Place of supply is that place where invoice is raised. Here invoice is raised within the State. Hence CGST , SGST will be applicable.
Reply By Sachin Mohite:
The Reply:
Dear Sir

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. Thus in the said contract B is the 2nd Person and C will be the third person. In Invoice by A to B IGST is charged and also in invoice by B to C IGST is charged.
In our case material is delivered at the instruction of 2nd Person (B) only and not at the instruction of 3rd Person (C). Thus Section 10(1)(b) can not be invoked in our case as in our opinion Section 10(1)(a) squarely apply and attract IGST for Invoice to B by A [ as per Section 7 read with section 10(1)(a) ] since the material is moving out of Maharashtra and the movement of goods terminate at Gujarat.
As per Section 20 of IGST Act, for Input Tax Credit, Provisions of CGST Act will apply. Further as per Section 16 of CGST Act, condition for claiming Input Tax Credit is as fol

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Are you a Tally ERP 9 user and want to file your GSTR 2?
Query (Issue) Started By: – Masoom Sahoo Dated:- 30-10-2017 Last Reply Date:- 31-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
*ClearTax brings special feature for Tally users on GSTR-2 filing.*
If you are an existing Tally ERP user, NO need for Tally upgrade to finish your GSTR-2. Click here to download ClearTax Tally Patch
*10000+* Tally users used ClearTax Tally patch to export purchase data from Tally and file G

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GST UPDATE ON DENIAL OF SUBSTANTIAL BENEFIT FOR TECHNICAL GLITCHES
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 30-10-2017

It has been four months since GST has been implemented but still GST network is not free from technical glitches. Not a single return utility is error-free, whether it is online or offline. This update is about the technical errors in GST network and its impact on the admissibility of ITC.
Input tax credit (ITC) is the most crucial area of any indirect tax regime. In fact, the arrival of GST was hyped by saying that there will be free flow of ITC which was lacking in the service tax and Central excise regime. On the other hand, the free flow of ITC seems to be a dream as there are number of cases where the availment of ITC is being hindered due to technical errors. Some of such cases are given as follows:-
* If any invoice is not uploaded by the supplier and mistakenly the GSTR-1 is filed. Suppose the buyer also forgets to show the inv

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actions are possible in such a case:-
* The buyer shows it in missing invoices and it is accepted by the supplier. However, once it is accepted, the tax will be again payable by the supplier on the same. This will not be acceptable to supplier as he had already paid the tax on the said invoice; only mistake was that it was wrongly shown in the "B to C" column.
* The buyer does not opts to show it in missing invoice and issues a credit note to supplier. If the supplier accepts the same, he shall have to issue a fresh invoice and it will again create a liability on him which has already been paid.
Therefore, both the options are available in this case are not practicable. In such case also, there seems the possibility that the ITC will lapse. If not, how it will be made workable by GSTN, it is not understandable.
There are a number of similar problems that the assessees are facing everyday while filing the various returns on GSTN. There seems no solution to such problems

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view of above judgment of hon'ble Supreme Court, one thing is clear that if the assessee is legally eligible for some benefit, it cannot be denied on account of some errors, even if the same has occurred at the end of assessee himself. Going by the above analogy, in the given cases also, we can say that if the assessee forgets to upload the invoice or if the invoice is uploaded but the return is not filed due to some error at the site of GSTN; it will be termed as a technical lapse only. Therefore, the analogy drawn by the Supreme Court in the case of Formica India will be equally applicable in the GST regime too and the substantial benefit of ITC cannot be denied because of these technical lapses.
Further, some civil writ petitions are being filed against the working of GSTN and errors occurring there. One such decision has been given by hon'ble Rajasthan High Court's Jaipur bench in the civil writ petition no. 15239/2017 on 5.10.2017. This writ was filed by Rajasthan Tax

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Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
54/2017 Dated:- 30-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 54 /2017 – Central Tax
New Delhi, the 30th October, 2017
G.S.R. 1352 (E). In exercise of the powers conferred by the first proviso to sub-s

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Amendment of Notification No. (1-I/2017) No. KGST.CR.01/17-18 dated 11/09/2017 so as to extend the time limit for filing of GSTR-2 and GSTR-3 for the month of July 2017.
01-V/2017 Dated:- 30-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
DEPARTMENT OF COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
THERIGE KARYALAYA, GANDHINAGAR, BENGALURU
NOTIFICATION (01-V/2017)
NO. KGST.CR.01/17-18, DATED: 30.10.2017
In exercise of the powers conferred by

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Extension of due date for the month of july-2017 for submission of GSTR-2 and GSTR-3 upto 30.11.2017 and 11.12.2017, respectively.
54/2017-State Tax Dated:- 30-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 30th October 2017
NOTIFICATION
Notification No. 54/2017-State Tax
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLII of 2017), the Commissioner of State Tax, Maharashtra State hereby makes the following amendment

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Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017
851/2017/9(120)/XXVII(8)/2017 Dated:- 30-10-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 851/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 30/10/2017
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to amend the Uttarakhand Goods and Services Tax Rules, 2017, Namely: –
The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017
1. Short title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Seventh Amendme

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al either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub – rule (4) of rule 44 within a period of ninety days from the said date:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted;
3. Amendment in Rule 120
After rule 120 of the “Principal Rules”, the following rule shall be inserted, namely: –
“120A. Every registered person who has submitte

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mely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the pruposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Uttarakhand, Finance Section 8, Notification No. 801 Dated 12 October, 2017.”;
6. A

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WBGST Rules (Eleventh) Amendment
1908-F.T.- 51/2017-State Tax Dated:- 30-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 1908-F.T.
Dated, Howrah, the 30th day of October, 2017
No. 51/2017-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 28th

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, namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.";
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
"Provided that where the dat

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Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017
S.O. 257 Dated:- 30-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 30th October 2017
S.O. 257, dated 30th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come into force with effect from 28th October, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017-
(i) in rule 24, in sub-rule (4), for the

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rs conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplie

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
09/2017-GST Dated:- 30-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
ORDER No. 09/2017-GST
Dated Dispur, the 30th October, 2017.
Subject: Extension of time limit for intimation of details of stock held on the date preceding the dat

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