Goods and Services Tax: carve-outs for government registrations and addition of specific taxable services clarified under amended notification.
Amendment inserts a proviso excluding application of goods transport agency transport services entry where the recipient government or governmental agency has registered solely for tax deduction purposes and not for making taxable supplies; adds entries for business facilitator to banking company, agent of business correspondent to business correspondent, and supply of security personnel to registered persons with exclusions for governments registered solely for tax deduction and for composition scheme taxpayers; and extends applicability to legislative bodies.

Service exemption: specified goods transport, PMJDY banking services and RCI recognised rehabilitation services exempt under West Bengal GST.
The notification inserts nil-rated entries for goods transport agency services to government/local authorities registered only for tax deduction, nil-rating of banking company services to Basic Savings Bank Deposit account holders under PMJDY, and nil-rating of rehabilitation professionals' services at specified institutions; it also amends certain headings and entries in the exemption table, omits one serial entry, and adds a definition of "financial institution" by reference to the Reserve Bank of India Act, effective 1 January 2019.

GST rate amendments expand taxable services, add renewable energy construction services and define specified organisations and goods carriage.
Amendment modifies the SGST service schedule by inserting and substituting table entries and rates for specified services, including pilgrimage air transport by non scheduled operators (subject to input tax credit conditions), third party insurance for goods carriage, financial and related services, leasing and rental services, cinema admissions above a set ticket price, and construction/technical services for renewable energy installations; it adds definitions for specified organisation and goods carriage and takes effect on January first.

Extension of return filing deadline: newly migrated taxpayers granted additional time to furnish FORM GSTR-3B under amended notifications.
An extension of the filing deadline for newly migrated taxpayers to furnish FORM GSTR-3B is effected by substituting the previously specified return period and due date in Notification No. 11/2017-GST and Notification No. 3/2018-GST with an expanded return period and a later final due date, thereby granting additional time for compliance under the Commissioner's amendment of those notifications.

State tax exemption on gold supplies to exporters subject to export and documentation conditions; failure triggers tax recovery with interest.
Exempts State tax on intra State supplies of gold by a Nominated Agency to registered jewellery exporters under the Export Against Supply scheme, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within the prescribed period and supply the shipping/export bill with GSTIN and export invoice within the further prescribed period; absent timely proof of export the Nominated Agency must pay the State tax on unexported gold with interest.

GST exemption for specified goods: state notification amended to add and substitute tariff entries, effective from next year.
Amends the State Tax (Rate) notification to substitute vegetable tariff entries for frozen and provisionally preserved vegetables, insert a tariff entry for printed or manuscript music, and insert an exemption for public-auctioned gift items received by high public officeholders where auction proceeds are used for public or charitable causes; amendment effective 1 January, 2019.

Late fee waiver for GSTR-4 returns: registered persons relieved if returns filed within prescribed compliance window.
Registered persons who failed to furnish returns in FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due dates shall have the amount of late fee payable under the relevant provision waived provided they furnish those returns between 22nd December 2018 and 31st March 2019; this insertion amends the earlier notification by adding the stated proviso.

Late fee waiver for delayed GSTR-3B filings caps daily penalties and grants full waiver for a specified filing window.
Waiver of late fees for delayed filing of FORM GSTR-3B limits daily late fee exposure: amounts in excess of twenty-five rupees per day are waived where State tax is payable; where the return shows nil State tax, amounts in excess of ten rupees per day are waived. Additionally, late fee is fully waived for registered persons who failed to file for months July 2017 to September 2018 by the due date but furnish those returns within the filing window from 22nd December 2018 to 31st March 2019.

Late fee waiver for delayed GSTR-1 filing allowed if returns are furnished within a specified amnesty window.
Amendment waives late fee liability for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they submit those details between 22nd December, 2018 and 31st March, 2019, thereby creating a limited compliance regularisation mechanism under the State GST notification.

GST procedural amendments: electronic documents exempted from signature and refund/annual return forms substantially revised for compliance.
The amendment package revises West Bengal GST Rules to permit registration without physical presence via specified FORM GST REG 07 entries; exempts supplier signature requirements for electronically issued invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; restricts furnishing PART A of FORM GST EWB 01 for certain return defaulters subject to Commissioner's discretionary relief; creates rule 109B requiring Revisional Authority notices in FORM GST RVN 01 and summary orders in FORM GST APL 04; and substitutes detailed refund (FORM GST RFD 01, RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).

TDS exemption for inter-government supplies clarified; supplies between government entities excluded from TDS notification provision.
The notification inserts a proviso excluding from the earlier notification any supply of goods or services that takes place between persons specified as government entities, thereby removing inter-governmental and PSU-to-government supplies from the TDS withholding requirement.

Extension of GSTR-1 filing period for newly migrated taxpayers allows additional time to furnish outward supplies details.
Amends an earlier notification to extend the period for furnishing details of outward supplies in FORM GSTR-1 for newly migrated taxpayers by substituting the previously specified month range with a later month range and by postponing the final due date for submission, thereby granting additional time for compliance under the State GST notification.

Extension of migration deadline for taxpayers required to complete provisional ID migration, with new submission timelines for nodal officers.
Amendment extends deadlines for taxpayers with provisional identifiers who did not complete migration, substituting later cutoff dates for furnishing required particulars to the jurisdictional nodal officer and for sending those particulars by email to the GSTN, thereby adjusting the compliance window under the earlier notification.

Extension of GSTR-3B filing deadline for newly migrated taxpayers extends the covered period and postpones the final due date.
The Commissioner amends earlier notifications to extend the GSTR-3B filing window for newly migrated taxpayers by substituting the covered period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and changing the final due date from "31st day of December, 2018" to "31st day of March, 2019."

Manipur GST rules amended: electronic invoices allowed without supplier signature; refund, return and e-way protocols revised.
The amendment adds a registration rule permitting tax collectors under section 52 to state the State of collection and a potentially different principal place of business in FORM GST REG-07; removes certain job-worker transit wording; exempts supplier signature for electronic invoices and related documents issued under the Information Technology Act; restricts furnishing PART A of FORM GST EWB-01 for registered persons with specified return defaults subject to Commissioner discretion; inserts revision notice and order summary procedures (FORM GST RVN-01 and FORM GST APL-04); and substitutes comprehensive refund and annual return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with detailed statements, declarations and reconciliation requirements.

Scope clarification of exemption: item exclusion does not apply to services other than transport of goods within India.
Insertion of Explanation 2 to Notification No. 46/ST-2 clarifies that the specified item does not apply to a 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 on the notified commencement date.

GST scope amendment narrows taxable services, excludes certain government registrations and adds entries for banking and security services.
Amendment adjusts scope of specified services: excludes GTA services to government entities registered solely for tax deduction under section 51; inserts entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services supplied to registered persons, with exceptions for certain government entities and persons under the composition scheme; and extends application to Parliament and State Legislatures. The amendment commences as stated in the notification.

GST exemption for specified services extended to certain GTA, PMJDY banking and recognised rehabilitation services under revised notification.
The notification amends the Haryana GST exemption schedule to add Nil-rated entries for goods transport agency services to certain government and local authorities registered only to deduct tax under Section 51, banking services to PMJDY Basic Savings Bank Deposit account holders, and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified public or registered establishments; it also revises, inserts and omits various table entries and adds a definition of "financial institution" aligned with the Reserve Bank of India Act.

GST notification amendment clarifies service classifications, adds renewable energy construction entries and defines specified organisations.
Amendment revises the Haryana GST services table by inserting new service entries for construction and installation of renewable and waste to energy systems taxed at the specified state rate, adding a pilgrimage passenger air transport entry for services engaged by specified organisations (subject to no input tax credit on goods), creating a separate admission category for high priced cinematograph tickets, adjusting rates and classifications for goods carriage insurance, leasing and financial services, and expanding explanations to define "specified organisation" and "goods carriage." The changes take effect on the stated commencement date.

Exemption for intra State gold supply by nominated agencies to exporters subject to export proof and procedural compliance.
Exempts intra State supply of gold under heading 7108 by a Nominated Agency to a registered recipient under the Export Against Supply scheme from State GST, provided the parties comply with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from such gold within ninety days and supply export documentation showing GSTIN within 120 days, failing which the Nominated Agency must pay the State Tax on unexported gold with interest from the date tax would have been payable.