Tax Deduction at Source exemption for inter PSU supplies removes TDS applicability between public undertakings effective immediately.
An amendment inserts a proviso excluding supplies from one Public Sector Undertaking to another from the Tax Deduction at Source obligations under the Kerala State GST notification, irrespective of whether the parties are distinct persons, effective from the 1st day of October, 2018.

Clarification of multimodal transport scope: proviso excludes services other than transport of goods within India.
Insertion of an explanatory proviso excluding application of the Multi Modal Transport entry to any supply that is not the transport of goods between places in India; the inserted clause is designated as Explanation 2, the prior Explanation renumbered as Explanation 1, and the amendment is made under delegated powers following council recommendation.

Exemption for government entities clarified for GTA services; new taxable entries for BF, BC agents and security services introduced.
The notification amends the Kerala SGST schedule by (1) excluding GTA road transport services supplied to government departments, local authorities, or governmental agencies that are registered only for tax deduction purposes from application of that entry; (2) inserting new taxable-service entries for Business Facilitator services to banks, agents of Business Correspondents to Business Correspondents, and security services supplied to registered persons subject to exceptions including composition taxpayers and government entities registered solely for tax deduction; and (3) extending application to Parliament and State Legislatures. Effective 1 January 2019.

GST exemption for specified government and social services: transport, Jan Dhan banking and rehabilitation services.
The amendment inserts exempt entries for services by goods transport agencies to governmental entities registered solely for deduction under Section 51, services by banking companies to Basic Saving Bank Deposit account holders under the Pradhan Mantri Jan Dhan Yojana, and services by recognised rehabilitation professionals providing rehabilitation, therapy or counselling at medical, educational or government-established rehabilitation centres or entities registered under section 12AA of the Income-tax Act.

GST schedule amendment classifies construction and technical services for renewable and waste to energy projects, adjusts service rates and definitions.
Amendment to the Kerala State GST notification inserts, substitutes and omits Table entries to refine service classifications and state tax entries, notably adding serial number 38 to classify construction, engineering, installation or technical services for specified clean energy and waste to energy installations (bio gas, solar devices and systems, wind mills and generators, waste to energy, ocean/tidal devices) to be read with an existing Schedule I entry; revises leasing, rental, insurance and passenger transport service treatments; and adds definitions for "specified organisation" and "goods carriage."

Tax exemption for intra state supply of gold by nominated agencies to jewellery exporters, subject to export proof and compliance.
Exempts intra State supply of gold by a Nominated Agency to registered jewellery exporters from State Tax under the Kerala SGST Act when supplied under the Export Against Supply by Nominated Agency scheme, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from such gold within the prescribed period and furnish export documentation, including shipping bill with GSTIN and export invoice, within the prescribed timeframe to the Nominated Agency; absent such proof the Nominated Agency must discharge the State Tax for unexported quantities with interest.

GST schedule amendment adds frozen vegetables, printed music and auctioned gifts exemption, effective from first day of January.
Amendment substitutes the schedule entry at serial 43A with distinct entries for frozen vegetables and provisionally preserved vegetables unsuitable for immediate consumption; inserts a new tariff entry for printed or manuscript music under 4904 00 00; and inserts an entry exempting government-auctioned gift items received by high officeholders when auction proceeds are used for public or charitable causes. The amendment is made under the State GST Act and comes into force on the first day of January.

GST rate amendment updates state schedule goods lists, inserting, omitting and renumbering tariff entries and definitions.
Amendment modifies the State GST notification to add a reference to sub-section (5) of section 15 and makes multiple schedule-level changes: insertions, omissions, substitutions and renumberings of tariff entries across Schedules I-IV; targeted textual substitutions in column entries; addition of valuation explanation for bundled supplies; and inclusion of new entries such as marble, cork, flexible containers, lithium-ion accumulators and video game consoles. The notification takes effect on 1st January, 2019.

Return filing deadline extended for operators unable to register due to portal issues, allowing late GST statement submission.
The Order declares an adjusted due date for furnishing the electronic monthly statement of outward supplies and amounts collected by operators who, despite collecting the specified amounts, were unable to obtain registration on the common portal and therefore could not submit the statements for the affected months; the State invokes its power to remove difficulties to validate this later due date for compliance purposes.

Extension of annual return filing deadline to accommodate delayed GST electronic system and enable compliance.
The Order substitutes the date in the Explanation to Section 44 of the Nagaland Goods and Services Tax Act, 2017 to extend the deadline for furnishing annual returns, permitting registered persons (except specified excluded categories) additional time to submit the annual return due to delay in operationalizing the electronic filing system.

Input tax credit extension permits late claims for prior year invoices and allows rectification until the subsequent return filing deadline.
The order permits registered persons to claim input tax credit for prior year invoices and debit notes after the normal September return cutoff up to the due date for the March return, provided suppliers have uploaded the corresponding details by the March filing deadline. It also allows rectification of errors or omissions in furnished transaction details after the September cutoff until the March filing deadline, including the January-March quarter, as a limited transitional measure to address implementation difficulties in the initial GST year.

Annual return filing deadline extended to accommodate delayed electronic filing system and enable compliant submissions.
The Government, exercising power to remove difficulties, postponed the statutory deadline for electronic filing of the annual return because the electronic system for such filing was not operational, and substituted the deadline in the Explanation to the annual return provision with a later date to permit affected registered persons to furnish the prescribed annual return electronically.

Due date extension for GST statement filings to accommodate operators unable to register on the common portal.
Certain operators who collected amounts under section 52(1) were unable to obtain registration due to technical issues on the common portal and could not furnish the electronic statement required by sub-section (4) for October, November and December 2018; the State Government, exercising powers under section 172, inserts an Explanation into sub-section (4) declaring that the due date for furnishing that statement for those months shall be 31st January, 2019.

Extension of annual return deadline - electronic filing deferred to allow portal readiness, permitting later compliant submissions.
The Order extends the statutory deadline for furnishing annual returns by amending the Explanation to the annual-return provision, substituting the previously prescribed cut-off date with a later date to accommodate delay in the electronic filing system, issued under the State removal-of-difficulties power to enable affected registered persons to submit the required annual return electronically once the portal is operational.

Annual return deadline extended under removal of difficulties order to allow later filing due to electronic system delay.
The Order uses the Removal of Difficulties power under section 172 to amend the Explanation to section 44, substituting the previously specified deadline with a later date to accommodate delays in the electronic filing system and thereby extend the period available for eligible registered persons to furnish their annual returns.

Input tax credit extension allows delayed claims where supplier uploaded details before the extended filing deadline.
The Order inserts provisos allowing registered persons to claim Input Tax Credit for 2017-18 invoices or debit notes after the September 2018 return due date until the return or details due for March 2019, provided the supplier uploaded the invoice details by the March 2019 cut-off; it likewise permits rectification of errors or omissions in furnished details after the September 2018 return deadline until the March 2019 details due date, including the January-March quarter.

Input tax credit extension allows claiming credit after original deadline where supplier uploaded invoice details by March return due date.
The Order extends the time to claim input tax credit for supplies made in financial year 2017 18 beyond the September return deadline until the due date for the March return, provided the supplier uploaded the invoice details under section 37(1) by that March due date, and permits rectification of errors or omissions in details furnished under section 37(1) after the September deadline up to the March due date, including the January-March quarter.

Due date extension for GST statement compliance: furnishing for October-December 2018 deferred to 31 January 2019.
An Explanation is inserted into sub section (4) of section 52 declaring that the due date for furnishing the statement required under that sub section for the months of October, November and December 2018 shall be 31st January 2019, to address inability of certain operators to register on the common portal and file the electronic statement within the original timeframe.

Due date extension for GST statement filings: affected operators permitted to submit earlier months' statements by the January deadline.
Operators who collected amounts but could not obtain registration due to portal technical issues are granted a time-limited compliance relief: the due date for furnishing the monthly statement of outward supplies and amounts collected for the affected months is declared to be the later prescribed deadline, thereby permitting those operators to submit the required electronic statement by that extended date.

Due date extension for GST statement filings granted for affected operators unable to register; single deadline set.
An Explanation is inserted into the filing provision declaring that, for operators prevented by technical issues on the common portal from obtaining registration but who collected the specified amount, the due date for furnishing the prescribed electronic statement of outward supplies and amounts collected for the months in question is extended to a single specified deadline.