Late fee waiver for delayed GSTR-4 filers who submit returns within the prescribed compliance window to avail relief.
The amendment inserts a proviso waiving the late fee payable under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date but furnish those returns between 22nd December, 2018 and 31st March, 2019.

Late fee waiver for delayed GSTR 3B filings: small daily fee capped and additional relief for late filers in specified window.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B from July 2017 onwards, capping recoverable late fee at a small daily threshold; for returns showing nil state tax the waiver reduces the daily threshold further. The waiver also fully applies to those who file outstanding GSTR-3B returns for July 2017 through September 2018 within the specified late filing window between late December 2018 and end of March 2019. The notification supersedes earlier inconsistent notifications without affecting prior actions.

Late fee waiver for delayed GSTR-1 filings where registered persons furnish outward-supply details within the specified amnesty window.
The notification amends the earlier Finance Department notice to provide that the late fee payable under section 47 shall be waived for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date but who furnish those details between 22nd December, 2018 and 31st March, 2019.

Exclusion of inter-person supplies: notification no longer applies to supplies between persons specified under section 51 clauses (a)-(d).
The amendment inserts a proviso excluding the notification's application to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the Act.

Extension of tax period shifts covered months and extends last filing deadline to a later quarter.
Amendment changes the second proviso of paragraph 2 in the earlier notification by substituting the originally specified covered months with a later range and replacing the original final compliance date with a later final date, effected under the State goods and services tax statute on the recommendation of the GST Council.

Deadline extension for GST compliance: notification postpones specified cut-off dates for filing to later dates.
Amendment to an earlier GST notification substitutes later calendar dates in paragraph 2: clause (i) replaces the original date with a later date, and clause (iv) likewise substitutes a later date, effected under the power of section 148 of the Goods and Services Tax Act on the GST Council's recommendation.

Scope exclusion for non-transport services narrows the notification's applicability to transport of goods between places in India.
An explanatory proviso (Explanation 2) is inserted to state 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, thereby limiting the item's application to transport-of-goods services; the preexisting Explanation is renumbered as Explanation I and the amendment takes effect from 1 January 2019.

GST exemption for services to government entities registered solely for tax deduction clarified with specific service entries added.
The amendment inserts a proviso excluding goods transport agency services to government departments, local authorities or governmental agencies that are registered solely for deducting tax at source from the relevant entry; it also adds distinct entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, while carving out non-applicability for government entities registered only for tax deduction and for registered persons under the composition scheme; applicability to Parliament and State Legislatures is affirmed.

GST exemption for specified services extended to government-directed transport, PMJDY banking, and recognised rehabilitation professionals.
The notification amends the Odisha GST schedule to add Nil-rated entries for services by goods transport agencies to government entities registered only for tax deduction under Section 51, services by banking companies to PMJDY Basic Saving Bank Deposit account holders, and services by Rehabilitation Council of India-recognised professionals at specified institutions; it also inserts a statutory definition of "financial institution" aligning with the Reserve Bank of India Act and effects related textual and heading modifications. The amendment is effective from the first day of January, 2019.

Exemption on supply of gold for export by nominated agency subject to export documentation and tax recovery obligations.
Intra State supply of gold under the Customs Tariff heading for gold by a Nominated Agency to a registered recipient for the Export Against Supply by Nominated Agency scheme is exempt from State GST under section 9, subject to compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within the prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the further prescribed period; failing which the Nominated Agency must pay State Tax with interest on the unexported quantity.

GST schedule amendment adds and substitutes tariff entries for frozen vegetables, printed music and auctioned gifts, altering treatment.
Amendment substitutes schedule entries to create distinct tariff headings for frozen vegetables and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music, and adds an entry addressing government public auctions of gift items received by high officials when auction proceeds are applied to public or charitable causes; the notification specifies an effective commencement date.

GST rate amendments adjust commodity classifications and rates, reorganising schedules and inserting valuation rules with an effective date.
The notification amends the statutory basis by inserting sub section (5) of section 15 and restructures Schedules I-IV under Odisha GST: omitting, substituting, inserting and renumbering numerous tariff entries; refining product descriptions and size thresholds; adding an explanatory valuation rule for mixed supplies that apportions gross consideration between goods and taxable services; and introducing new commodity entries including cork, marble/travertine, lithium ion accumulators and parts for disabled person carriages. The amendments take effect from the commencement date stated in the notification.

Odisha GST rules amend electronic invoice signature rules, e-way bill furnishing restrictions and revisional notice procedures.
A new sub rule requires applicants collecting tax under Section 52 without physical presence to state the State/Union territory in PART A of FORM GST REG 07 and the State/Union territory of the principal place of business in PART B. Electronic issuance of invoices, bills of supply, consolidated invoices, other documents in lieu thereof and tickets need not bear the supplier's handwritten or digital signature if issued in accordance with the Information Technology Act, 2000. A revisional authority must serve FORM GST RVN 01, afford a hearing and issue a summary in FORM GST APL 04 when passing revisional orders.

Late fee waiver for delayed GSTR-4 filings where returns are submitted within the specified amnesty window.
An amendment waives the late fee payable for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, provided those returns are furnished between 22nd December 2018 and 31st March 2019; the proviso is inserted into the earlier notification and issued under powers conferred by the Goa Goods and Services Tax Act, 2017.

Late fee waiver for delayed GSTR 3B filings: excess penalties waived and conditional full waiver for a specified filing window.
The Government waives the portion of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards that exceeds twenty-five rupees per day, and where central tax in the return is nil the waiver covers the portion exceeding ten rupees per day. Additionally, registered persons who failed to furnish GSTR-3B for July 2017 to September 2018 may obtain full waiver of late fee if they file those returns between 22 December 2018 and 31 March 2019.

Late fee waiver for GSTR-1 filings when outward-supply returns are filed within the specified December-March compliance window.
Amendment waives the late fee for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 if they furnish those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019; the waiver is limited to the late fee and applies only upon filing within that specified window.

Refund and annual return procedures updated: new comprehensive forms, electronic document signature exemptions, and e way bill furnishing limits.
The amendment updates registration particulars for tax collection where no physical presence exists, removes certain job worker wording, and exempts supplier signatures for documents issued electronically under the Information Technology Act. It replaces and expands refund application forms with detailed grounds, annexures and calculation statements, substitutes annual return and reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C) with comprehensive templates and instructions, inserts rule 109B requiring notice and hearing for revision with FORM GST RVN 01 and mandates issuance of order summaries in FORM GST APL 04. It also restricts furnishing PART A of FORM GST EWB 01 for specified non filing registered persons and updates definitions and cross references.

Exclusion of specified inter-person supplies: notification amended so it does not apply to supplies between listed persons.
Amendment adds a proviso to Notification No. 38/1/2017-Fin(R&C)(72) providing that the notification shall not apply to the supply of goods or services or both which takes place between persons specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the Goa Goods and Services Tax Act, 2017.

Extension of GST compliance period expands the covered months and postpones the statutory deadline for affected taxpayers.
The Government amends an earlier notification under the Goa GST law by substituting, in the second proviso of paragraph 2, a later terminal month for the covered period and a later final date for compliance, thereby extending the months covered by the notification and postponing the deadline for actions contemplated therein.

Extension of GST notification deadlines, substituting earlier expiry dates with revised later deadlines for compliance periods.
Amendment under section 148 of the Goa Goods and Services Tax Act, 2017 substitutes later dates in Government notification No. 38/1/2017-Fin(R&C)(65) dated 6 August 2018: paragraph 2 clause (i) and paragraph 2 clause (iv) are amended by replacing their earlier prescribed expiry dates with revised later dates, thereby extending the applicable deadlines set by the original notification.