Late fee waiver for GSTR-3B: excess daily penalties waived for specified late returns from October onwards.
The State Government, under section 128 of the Nagaland GST Act, waives the portion of late fee payable by registered persons for failure to furnish FORM GSTR-3B for October 2017 onwards by the due date under section 47, such waiver applying to amounts in excess of a specified per day threshold, with a lower threshold where the total State tax payable in the return is nil.

GSTR-1 filing extension for small registered persons establishes quarterly deadlines and procedural reporting timelines.
Registered persons below the notified turnover threshold must follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis with prescribed extended deadlines for each quarter; any further procedure or extension of time for furnishing details or returns will be notified in the Official Gazette.

Nagaland GST amendments introduce manual filing, appellate authority rules, refund forms, supplier issuance optionality, and exempt-supply exclusion.
The Twelfth Amendment amends procedural and substantive GST rules: it excludes specified services from exempt-supplies aggregation; changes rule 54 to make supplier issuance optional; inserts rules 97A and 107A to equate manual filing with electronic filing for prescribed processes; adds rule 109A establishing appellate routes and time limits for appeals; substitutes provisos in rule 124 permitting Central Government termination of certain appointments with Chairperson approval; and inserts detailed manual refund application and refund order forms with declarations and calculation schedules.

GST exemption for admission to protected monuments grants nil-rated treatment to entry services under the state GST schedule.
The notification substitutes the Fair Price Shop service description at serial 11A, omits serial 11B, and inserts serial 79A (Heading 9996) to specify that services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or any State Act shall be Nil rated, with the amendment taking effect from the operative date stated in the notification.

Taxation of restaurant and accommodation services clarified; input tax credit restricted and composite supplies reclassified under GST notification.
The notification amends the Nagaland SGST schedule: it reclassifies serial 3 to refer to composite supply of works contract; revises serial 7 to define and tax supplies of food and drink by restaurants and by establishments within accommodation premises-specifying rates, denying input tax credit where applicable, omitting a former item, and clarifying residual accommodation and F&B services; and inserts manufacture of handicraft goods under serial 26 using the earlier notification's definition. Effective from 15th November, 2017.

Scientific equipment supplied to eligible research institutions attracts concessional GST at 2.5% subject to prescribed certification and conditions.
Exempts specified scientific and technical apparatus, instruments, computers, accessories, consumables, recorded media, software and prototypes from State tax in excess of the amount calculated at the rate of 2.5% when supplied to eligible research institutions, subject to certificates from appropriate officers and Heads of institutions, live-animal approval requirements, prototype value limits, and a prohibition on transfer or sale by the institution for a stipulated period from installation.

Restriction on Input Tax Credit: substitution of specific textile product entries in GST notification, altering eligible ITC scope.
The State Government amends a prior finance notification, substituting the table entries for Sl. No. 6A to specify three textile HSN items-knotted netting and made up nets, corduroy fabrics, and narrow woven fabrics-thereby restricting Input Tax Credit for those items; the notification, issued under the proviso to sub section (3) of section 54 of the Nagaland GST Act on Council recommendation, is dated 28th November 2017 and is effective from 15th November 2017.

Reverse charge on raw cotton: registered recipients liable where supplier is an agriculturist under state GST amendment.
Amendment inserts serial 4A in the notification Table to subject supplies of raw cotton (HS 5201) by agriculturists to reverse charge, identifying the supplier as Agriculturist and the recipient as Any person registered, thereby making the registered recipient liable to pay GST.

GST exemptions altered to cover branded packaged goods and define 'registered brand name' subject to conditions in Annexure I.
The notification amends the GST exemption Schedule by substituting, omitting and inserting multiple tariff entries to distinguish fresh or chilled goods from other goods, and to exempt non-fresh goods not put up in unit containers only when they (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable right, subject to ANNEXURE I conditions. It also redefines "registered brand name" to include brands registered on or after 15 May 2017 under trademark, copyright or foreign law, and makes the changes effective from 15 November 2017.

GST tax schedule amendments revise rates, reclassify goods, and define 'registered brand name', effective Nov 15.
Notification revises multiple State GST schedules by substituting, inserting and omitting tariff entries across the 2.5%, 6%, 9%, 14% and 1.5% schedules, introduces conditional treatment for goods put up in unit containers bearing a registered brand name or a brand with enforceable legal rights, and amends the explanation to define "registered brand name" to include specified registrations under trademark, copyright or foreign law; the notification specifies an operative commencement date.

GST return deadline extension permits Commissioner to notify further periods and mandates export data auto-transmission to customs.
The amendment defers a specific deadline in rule 24 to end-December and empowers the Commissioner under rule 45 to notify further extensions for filing beyond the succeeding quarter. Provisos added to rules 96 and 96A require suppliers, where Form GSTR-1 filing dates are extended under section 37, to furnish export details in Table 6A after filing Form GSTR-3B, mandate electronic transmission of that data to the Customs-designated system via the common portal, and provide that such Table 6A data will be auto-drafted into Form GSTR-1 for the tax period.

Extension of GSTR-1 filing allows post-GSTR-3B submission of export details to be transmitted to Customs and auto-drafted.
Amendments extend a filing deadline in rule 24 and authorize the Commissioner to extend time limits under rule 45(3), deeming central tax extensions applicable. Provisos to rules 96(2) and 96A(2) require suppliers, when FORM GSTR-1 filing dates are extended, to submit export details in Table 6A after furnishing FORM GSTR-3B; those details shall be electronically transmitted by the common portal to Customs and auto-drafted into FORM GSTR-1 for the tax period.

GST exemption for admission to protected monuments expanded; entry consolidation and fair price shop exemption clarified.
The notification amends the State Tax (Rate) schedule by substituting serial 11A to cover services by Fair Price Shops selling specified commodities under the Public Distribution System for commission or margin, omits serial 11B, and inserts serial 79A to treat services of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts as Nil rated for State GST, effective 15th November 2017.

Restaurant supply classification distinguishes standalone outlets and lodging-linked establishments with differing state tax treatment.
Amends the Delhi State Tax (Rate) notification to reclassify certain supplies of food and accommodation and to vary state tax treatment: substitutes "Services provided" with a composite supply of works contract description; distinguishes standalone restaurants from those within specified lodging premises with differing state tax treatment and input tax credit conditions; clarifies "declared tariff"; and inserts manufacture of "handicraft goods" for reduced job-work tax treatment, cross-referencing the definition to an earlier notification.

Concessional GST rate for scientific equipment supplied to public-funded research institutions reduces tax payable under specified certification conditions.
Caps state tax on specified scientific and technical goods at a concessional rate when supplied to defined research institutions, government departments, and regional cancer centres, subject to registration or departmental control and production of prescribed certificates at time of supply; requires Head of Institution certification of research use, no-objection certification for live animal supplies, and imposes restrictions on transfer or sale for certain institutions.

Restriction of Input Tax Credit applies to specified textile fabric classifications under amended state GST rate notification.
Amendment substitutes Sl. No. 6A in notification No.5/2017 State Tax (Rate), replacing related TABLE entries with headings 5608, 5801 and 5806 describing specific textile goods, thereby implementing GST Council decisions to restrict Input Tax Credit for those textile classifications; the amendment takes effect from 15 November 2017.

Reverse charge on raw cotton: supply by agriculturists to registered persons subject to state GST reverse charge mechanism.
Amendment inserts an entry for raw cotton (HSN 5201) into the State Tax (Rate) notification, specifying agriculturist as supplier and any registered person as recipient, thereby subjecting supplies of raw cotton to the notification's specified charging mechanism. The change is effected by amendment to Notification No.4/2017-State Tax (Rate) and is effective from 15th November 2017.

GST rate amendments: reclassifies goods and links concessional treatment to branded, unit packaged supplies.
Amends the Delhi State GST rate notification to implement GST Council decisions by revising tariff classifications across Schedules I-V, substituting, omitting and inserting serial entries and descriptions, and imposing that certain goods qualify for specified lower rates only when "put up in unit container" and bearing a registered brand name or a brand with an actionable/enforceable right, subject to annexure conditions; adds entries for e waste and permanent transfer of IP rights, and sets the amendments to take effect on the stated November 2017 date.

GST rules permit manual filing, revise refund forms, create appellate routes with set timelines, and allow supplier discretion to issue documents.
The amendment clarifies that aggregate value of exempt supplies excludes specified services; replaces "supplier shall issue" with "supplier may issue"; adds rules 97A and 107A permitting manual filing or manual issuance in prescribed Forms where electronic filing/issuance is referenced; inserts rule 109A prescribing appellate routes and time limits (three months for persons, six months for officers) to the Commissioner of State Tax or Assistant Commissioner (Appeals) depending on the origin of the order; and introduces manual refund Forms GST RFD-01A and RFD-01B with declarations and calculation annexures.

Nomination to Authority for Advance Ruling: Special Commissioner appointed as State Government member, replacing previous member with immediate effect.
The Lt. Governor has nominated Sh. Vinay Kumar, Special Commissioner, as the Member of State Government in the Authority for Advance Ruling, replacing the previous member; the nomination is effected by a Finance (Revenue) Department notification and takes immediate effect.