Late fee waiver for delayed GSTR 1 filings if omitted returns for specified periods are filed within the prescribed cure window.
Waiver of late fee under section 47 is granted for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018, provided they furnish those details between 22 December 2018 and 31 March 2019; this is effected by inserting a proviso into Notification No. 4/2018 via Notification No. 75/2018 under section 128 of the CGST Act, 2017.

Electronic documentation: supplier signature not required for e invoices and e bills issued under the Information Technology Act, affecting GST compliance.
The Fourteenth Amendment to the CGST Rules amends registration for persons collecting tax without physical presence, exempts supplier signatures for electronic invoices and related documents issued under the Information Technology Act, restricts furnishing PART A of FORM GST EWB 01 for registered persons defaulting in return filing subject to Commissioner's discretion, replaces and expands refund application forms (RFD 01/RFD 01A) with detailed statements and declarations, substitutes annual return and reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C), and prescribes notice (FORM GST RVN 01) and summary (FORM GST APL 04) procedures for revisional orders.

TDS exemption: supplies between persons specified under section 51(1) are excluded from notification coverage by amendment.
An amendment inserts a proviso excluding supplies of goods or services between persons specified under clauses (a), (b), (c) and (d) of section 51(1) of the Central Goods and Services Tax Act, 2017 from the application of the earlier notification, thereby narrowing that notification's scope to omit such inter-person supplies.

Extension of GSTR-1 filing deadline for newly migrated taxpayers expands reporting months and delays final submission.
Extends the deadline for furnishing details of outward supplies in FORM GSTR 1 for newly migrated taxpayers by substituting the earlier covered reporting months and earlier final submission date with an extended reporting window and a later final submission deadline under the second proviso to section 37(1) read with section 168 of the Central Goods and Services Tax Act, 2017.

Extension of GSTR-1 filing deadline for newly migrated taxpayers, widening the return period and postponing the final submission date.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for newly migrated taxpayers by amending the second proviso of paragraph 2 of the principal notification: the return period is changed to July, 2017 to December, 2018 and the final filing date is extended to 31st March, 2019.

GSTR-3B filing extension: migration return window widened and final filing deadline deferred to end of March.
The Commissioner, exercising delegated powers under the CGST Act and rules, amends Notification No. 34/2018 by substituting the third proviso to extend the migration return window to cover July 2017 through February 2019 and by deferring the final filing deadline to the end of March 2019 for returns in FORM GSTR-3B.

Extension of GSTR return filing deadline for newly migrated taxpayers, postponing the applicable return period and final filing date.
Extends the time for furnishing the return in FORM GSTR-3B for taxpayers who migrated to GST by substituting the return period to include returns up to February 2019 and moving the final date for furnishing those returns to the end of March 2019, effected by amendment to earlier Central Tax notifications under the Central Goods and Services Tax Act.

Extension of GSTR-3B filing deadline allows newly migrated taxpayers additional time to furnish returns.
Extension of the filing deadline for furnishing returns in Form GSTR-3B for taxpayers who migrated to GST by amending earlier notifications to enlarge the covered tax periods and postpone the final date for submission, substituting the previously specified period and cut-off date in two prior notifications and noting earlier amendments.

Extension of migration deadline for provisional GST IDs grants additional time to complete the special migration procedure under notification.
Amends Notification No. 31/2018 Central Tax by substituting later cut off dates in paragraph 2 for taxpayers who received provisional IDs but did not complete the special migration procedure, implementing the date changes in clause (i) and clause (iv) of that paragraph under the authority of section 148 of the Central GST Act.

IGST scope clarification: services other than inland transport of goods are excluded from that notification item.
Insert an Explanation into item (vi) of Notification No. 8/2017 under section 6(3) of the Integrated GST Act clarifying that the item does not apply to supply of a service other than by way of transport of goods from a place in India to another place in India, and renumber the existing Explanation as Explanation 1.

Reverse Charge Mechanism expanded to cover specified banking, correspondent and security services, with exclusions for certain government registrations.
Specifies additional services subject to the Reverse Charge Mechanism: services by business facilitators to banking companies; services by agents of business correspondents to business correspondents; and security services (supply of security personnel) provided to registered persons in the taxable territory. Inserts a proviso excluding goods transport agency services of road carriage to certain government entities that registered only for tax deduction purpose. Extends application of the notification to Parliament and State Legislatures where it applies to Central and State Governments.

Clarification of notification scope: exclusion for services other than transport of goods within India takes effect.
The government inserts Explanation 2 in the Table against serial number 9, item (vi) of the principal rate notification, providing that "Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India." The pre-existing Explanation is renumbered as Explanation 1, and the amendment is notified to take effect from the stated commencement date under the exercise of rulemaking powers.

Scope of UTGST item narrowed: non transport services are excluded from the item's application under the notification amendment.
Inserts Explanation 2 into item (vi), serial number 9 of Notification No. 11/2017 clarifying that the item shall not apply to any supply of a service other than by way of transport of goods from a place in India to another place in India, and directs that the existing Explanation be renumbered as Explanation 1.

IGST exemption for specified services extends to certain government-registered recipients, PMJDY banking services and rehabilitation professionals.
The notification amends the IGST rate schedule to exempt goods transport agency services to certain government and governmental agencies registered solely for tax deduction, banking services to PMJDY Basic Savings Bank Deposit account holders, and rehabilitation services by recognised professionals at specified public and registered entities; it also updates schedule entries, expands PSU-related language to include banking companies, and inserts a definition of financial institution aligned to the Reserve Bank of India Act.

Reverse charge mechanism expanded to include business facilitator, business correspondent agent and security services with exclusions.
Specifies additional services subject to the Reverse Charge Mechanism: services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, while excluding goods transport agency services to certain governmental recipients who registered only for tax deduction under section 51; clarifies that provisions applicable to Central and State Governments also apply to Parliament and State Legislatures, with the amendments effective from the first day of January, 2019.

Reverse charge mechanism expanded to include specified financial and security services, with exclusions for certain government registrations.
Amends Notification No.13/2017 to add specified services under reverse charge: business facilitator services to banking companies; agents of business correspondents to business correspondents; and security services supplied to registered persons, with exclusions for Departments/Establishments, local authorities, and governmental agencies registered only for tax deduction under section 51 and for persons under the composition scheme. Clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures. Effective 1 January 2019.

IGST Rate Amendments: revised service classifications, added renewable energy construction services and specified definitions altering integrated tax applicability.
Amendments to Notification No. 8/2017 revise IGST service classifications and rates, substitute and insert table entries for specific services, and add new serial entries for construction and technical services related to renewable and alternative energy, waste to energy and ocean/tidal devices. Explanations now define "specified organisation" and "goods carriage" and impose an input tax credit condition for certain pilgrimage air transport services. The notification alters rates for select cinema admissions, leasing/renting treatments, and insurance of goods carriage, and comes into force on the stated commencement date.

Service exemptions under GST updated to include specified government-facing transport, PMJDY banking, and rehabilitation services.
Amends the Central GST rate notification to insert nil-rated entries for (i) goods transport agency services to government or local authorities registered solely for tax deduction under Section 51, (ii) banking services to Basic Saving Bank Deposit account holders under PMJDY, and (iii) rehabilitation professionals' services at specified institutions; adds a definition of financial institution per the Reserve Bank of India Act; modifies, substitutes and omits certain schedule entries. The notification is effective from the first day of January, 2019.

GST exemptions expanded for specified government-facing transport, banking inclusion, and rehabilitation services under amended UTGST rates.
Amends the Union Territory GST rate schedule to exempt services by goods transport agencies to certain government entities registered solely for tax deduction, exempts specified banking services to basic savings account holders under the national inclusion scheme, and exempts rehabilitation professionals' services at qualifying establishments; substitutes and omits specified tariff headings and adds a definition adopting the Reserve Bank Act meaning of "financial institution".

Integrated tax exemption for nominated agency supply of precious metals enables deferred taxation subject to export and documentation conditions.
Exemption to integrated tax is provided for inter State supplies of gold, silver or platinum by a Nominated Agency under the Export Against Supply scheme to a registered recipient, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the supplied metal within the prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the prescribed timeframe. If proof of export is not produced, the Nominated Agency must pay the integrated tax on unexported quantity with interest from the date tax was payable.