Scope clarification: new explanation narrows the item to services by way of transport of goods between places in India.
An explanation is inserted to exclude from the specified item any supply other than by way of transport of goods from a place in India to another place in India; the prior Explanation is renumbered and the amendment takes effect on the stated commencement date.

Registration-based exclusion for government recipients changes GST treatment of GTA, BF/BC and security personnel supply.
The notification carves out an exclusion so GTA services by road to government bodies that are registered solely for tax deduction do not fall within the entry; adds entries covering Business Facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel supply to registered persons with exclusions for government recipients registered only for tax deduction and for persons under the composition scheme; and extends applicable provisions to Parliament and State Legislatures. Effective 1 January 2019.

GST exemptions expanded for specified government, banking and rehabilitation services, and a financial institution definition is added.
Amendments add targeted exemptions in the Goa GST rate schedule: services by goods transport agencies transporting for government entities registered solely for tax deduction; banking services to PMJDY BSBD account holders; inclusion of banking companies in an existing exemption; substitution of a tariff heading; omission of another entry; and exemption for rehabilitation professionals at specified institutions. The term financial institution is defined by reference to the Reserve Bank of India Act. Effective date: 1 January 2019.

GST rate amendments expand taxable services to include renewable energy construction and pilgrimage air transport under conditions.
The notification amends the Goa GST rate schedule by adding a new entry imposing a nine percent State tax on construction, engineering, installation and related technical services for setting up renewable and alternative energy systems; it also prescribes a 2.5 percent rate for non-scheduled air passenger transportation engaged by specified organisations for religious pilgrimage, conditional on non-availability of input tax credit, and inserts definitions for "specified organisation" and "goods carriage", while revising rates and cross-references for leasing, insurance of goods carriage, cinema admissions and related services.

Export-linked exemption for gold supply by nominated agency: tax waived subject to export proof; agency liable if proof not furnished.
State GST is exempted on intra State supply of gold by a Nominated Agency to a registered jewellery exporter under the Export Against Supply scheme, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the supplied gold and furnish the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the prescribed period. If export proof is not produced in time, the Nominated Agency must pay the State Tax for the unexported quantity with interest from the date tax would have been payable.

GST exemption schedule expands to specified vegetables, printed music, and publicly auctioned official gifts used for charitable purposes.
The State GST exemption schedule is amended to cover frozen vegetables and provisionally preserved vegetables unsuitable for immediate consumption. Exemption coverage also includes printed or manuscript music and Government public-auction supplies of gift items received by specified functionaries or public servants, where proceeds are used for a public or charitable cause. The amendments take effect on 1 January 2019.

GST rate schedule amendments adjust goods classifications and taxable entries, inserting and omitting items with revised applicability.
Amendment to the Goa GST rate notification alters tariff schedules by inserting, omitting, substituting and re numbering specified entries across the 2.5%, 6%, 9% and 14% rate lists; adds new commodity descriptions (including cork, marble, lithium ion accumulators, video game consoles and certain vehicle parts), revises textual scope and size/value thresholds, and introduces a value deeming explanation for mixed supplies with specified taxable services. The changes are made under the powers of sub section (1) of section 9 and sub section (5) of section 15 of the Goa GST Act.

Extension of filing deadline for FORM GST ITC-04 allows returns for job-worker transactions until end-March deadline.
Extension of the time limit for furnishing FORM GST ITC-04 is granted for goods dispatched to a job worker or received from a job worker during July 2017 to December 2018, with the deadline extended until 31 March 2019; this notification supersedes the prior notification while saving prior actions.

Due date extension for GSTR 1 filings for newly migrated taxpayers extended to a March deadline.
Amends Notification No. 21/2018 C.T./GST to extend FORM GSTR 1 obligations for newly migrated taxpayers by substituting the return period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replacing the filing due date "31st day of December, 2018" with "31st day of March, 2019."

Scope of supply by way of transport of goods clarified; non-transport services excluded from the rate item effective soon.
The Government inserts Explanation 2 into Notification No. 11/2017 to provide that the specified item does 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; the pre-existing explanation is renumbered as Explanation 1 and the amendment takes effect from the stated commencement date.

Due date extension for GSTR-3B filing for newly migrated taxpayers provides additional time to complete returns.
Extends the filing deadline for FORM GSTR-3B for newly migrated taxpayers by substituting the previously stated taxable period and cutoff date in the earlier notification, thereby providing an expanded taxable period and a later final due date for filing consolidated returns under the West Bengal GST framework.

Service exclusion: item (vi) does not apply to services other than transport of goods within India, effective January.
Inserts an Explanation to Notification No.11/2017-State Tax (Rate) clarifying that item (vi) against serial number 9 shall 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; the existing Explanation is renumbered as Explanation 1 and the inserted provision commences on the stated date.

Service applicability: item amended to exclude services other than transport of goods between places in India, effective January.
The notification inserts an Explanation excluding from the specified item any supply of a service other than by way of transport of goods from one place in India to another, renumbers the existing Explanation as Explanation 1, and makes the insertion effective from 1 January 2019.

Scope of exemption clarified: transport-of-goods services within India excluded non-transport services from the item's coverage.
An explanatory proviso is inserted in item (vi) to confine the item's application to services provided by way of the transport of goods from a place in India to another place in India, excluding other services; the pre-existing Explanation is renumbered as Explanation 1 and the amendment takes effect from the notification's commencement date.

Scope clarification of service-item: excludes services except transport of goods between places in India, altering notification application.
Inserts Explanation 2 in item (vi) of the Table to Notification No.11/2017-State Tax (Rate), providing that nothing 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 existing Explanation is renumbered as Explanation 1; amendment takes effect from the first day of January following publication.

Scope of notification clarified: exclusion for services other than transport of goods within India narrows applicability of the item.
An explanatory provision is inserted into item (vi) in the Table to Notification No. 11/2017 - State Tax (Rate), clarifying that the item shall 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; the existing explanation is renumbered as Explanation 1 and the amendment takes effect from the commencement date specified in the notification.

Reverse Charge Mechanism expanded to include business facilitator, business correspondent agent and security services with specified exceptions.
Amendment expands the scope of services subject to the Reverse Charge Mechanism by excluding goods transport agency services to entities registered solely for tax-deduction purposes and by adding reverse-charge entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security services provided to registered persons, with specified carve-outs including entities registered solely for tax-deduction and persons under the composition/turnover-based tax scheme; provisions applicable to governments also apply to Parliament and State Legislatures. Effective 1 January 2019.

GSTR-3B filing extension for newly migrated taxpayers; filing window widened to include returns up to February next year.
Amendments to earlier state notifications extend the covered return period for newly migrated taxpayers from July 2017-November 2018 to July 2017-February next year and move the final filing date for Form GSTR-3B from the end of December to the end of March next year, thereby extending the compliance window for filing GSTR-3B under the amended notifications.

GST exemption for government entities limited to tax-deduction registrations excludes certain GTA and security services from tax entries.
The notification amends Tripura's SGST rate schedule to exempt GTA services to government departments, local authorities, and governmental agencies when those recipients are registered only for tax deduction under section 51 and not for making taxable supplies. It inserts new entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, with specified exclusions for government entities registered solely for tax deduction and for composition taxpayers. The notification further provides that provisions applicable to governments also apply to Parliament and State Legislatures.

Tax applicability on specified services clarified: BF, BC agents and security services included; registration-only deductors excluded.
The notification amends the SGST rate schedule by (i) inserting a proviso that excludes goods transport agency services provided to government departments, local authorities or governmental agencies that are registered solely for tax deduction under section 51; (ii) adding entries covering services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons subject to exceptions including recipients registered only for deduction under section 51 and taxpayers under section 10; and (iii) extending application to Parliament and State Legislatures. The amendments commence on 1 January 2019.