Annual return filing deadline extended after GST electronic system delay, granting additional time for affected registered taxpayers to comply.
The Order, issued under the removal-of-difficulties power, amends the Explanation to section 44 of the Goa GST Act by substituting the originally prescribed deadline with a later date to address delays in the electronic filing system; it thereby extends the time for specified registered persons (excluding certain categories) to furnish the annual return for the stated period, relieving compliance difficulties arising from the non-operational GST portal.

Annual return filing deadline extended to 30th June 2019 for specified GST filings due to delayed electronic filing system.
The Gujarat Removal of Difficulties Order extends the due date for furnishing the annual return electronically for the period 1 July 2017 to 31 March 2018, recognizing that the electronic filing system is not yet operational and substituting the previously specified due date in the statute with a later calendar date to relieve difficulties faced by registered persons.

Input tax credit extension permits late claims for prior financial year invoices until the subsequent March return deadline.
The Order extends the time for claiming input tax credit for invoices or debit notes relating to supplies made during the 2017-18 financial year where the supplier has uploaded details, permitting claims after the original September cutoff until the due date for the March return; it also allows rectification of errors or omissions in furnished details until the due date for March-period submissions, addressing transition-year implementation difficulties.

Input tax credit entitlement extended until March where supplier uploads details, and rectification window likewise extended.
Registered persons may claim input tax credit after the September return due date until the March return due date for supplies made in 2017-18 if the supplier uploaded details under section 37(1) by the March due date; rectification of errors in details under section 37(1) is similarly allowed after the September return cutoff until the March details due date or the January-March quarter.

Input tax credit entitlement extended for supplies from the first GST year until the subsequent return filing deadline.
The Order inserts provisos allowing registered persons to claim input tax credit after the September return deadline for the 2017-18 GST year until the return due date for March, where the supplier has uploaded corresponding details, and permits rectification of errors or omissions in furnished details after the September deadline until the due date for furnishing March period details or the January-March quarter.

Annual return filing deadline extended for affected GST taxpayers until the electronic filing system is operational at end of March.
The Order inserts an Explanation in Section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before the last day of March following operationalisation of the electronic filing system, providing a targeted extension to address difficulties caused by delay in making the electronic system available to registered persons (subject to the statutory exclusions).

Extension of GST retrospective period: amended order broadens covered months and postpones the compliance deadline for affected returns.
The Commissioner, on Council recommendation, amends the prior order by substituting the proviso's assessment window "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and changing the compliance cut-off from "31st day of December, 2018" to "31st day of March, 2019."

Extension of GST return period: covered months and filing deadline extended under Uttar Pradesh SGST notification on commissioner's amendment.
The Commissioner of Commercial Tax, Uttar Pradesh, by notification amends the first-paragraph proviso of the Order dated 26 March 2018, substituting the original month-range and filing deadline with an expanded month-range and a later filing deadline; the amendment is made under the powers conferred by the Uttar Pradesh GST Act and Rules and follows the Council's recommendation.

Extension of GST compliance period by administrative amendment, substituting the proviso's covered months and final deadline.
The Commissioner substitutes, in the first paragraph of the proviso to Order No. /GST-2017-18/07/Commercial Tax dated 21 November 2017, the original words, figures and letters identifying the covered months and the cut-off date with an extended range of months and a later cut-off date, thereby extending the period to which the proviso applies and postponing the final compliance deadline. The amendment is made under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with sub-rule (5) of rule 61 of the Uttar Pradesh Goods and Services Tax Rules, 2017, on the recommendations of the Council.

Scope of entry for multi-modal transport clarified: new explanation limits application to transport of goods within India.
The notification inserts Explanation 2 to specify that the relevant entry for multi-modal transport does not apply to any supply of service other than by way of transport of goods from one place in India to another; the prior Explanation is renumbered as Explanation 1, and the amendment takes effect from 1 January 2019.

Scope of GST exemptions narrowed for transport, business facilitator/agent and security services with specified exclusions.
The notification amends the Puducherry GST rate schedule by inserting a proviso excluding goods transport agency services supplied to government entities that are registered solely for tax deduction, adds entries treating services by Business Facilitators to banks, agents of Business Correspondents to Business Correspondents, and security personnel supply to registered persons as taxable (with exclusions for government entities registered only for tax deduction and composition taxpayers), and clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures; effective from the specified commencement date.

GST tariff entries updated: new nil-rated services for goods transport, Jan Dhan banking, rehabilitation, plus a financial institution definition.
The notification amends the Puducherry GST rate schedule to add nil-rated entries for goods transport agency services to certain government and registered entities, banking services to Basic Savings Bank Deposit account holders under the Jan Dhan scheme, and rehabilitation services by recognised professionals; it also modifies specific table entries, omits one serial entry, and inserts a statutory definition of "financial institution".

GST rate amendments update service classifications and add renewable-energy construction services, effective from January implementation.
The notification amends the Puducherry GST rate schedule by inserting, substituting and omitting specific service entries and rates, adds a new serial number 38 covering construction/engineering/installation services for renewable, waste-to-energy and ocean/tidal energy devices linked to Schedule I serial 234, and inserts definitions of "specified organisation" and "goods carriage" in the Explanation. It also adds a proviso restricting input tax credit for certain air transport services engaged by specified organisations for Government-facilitated pilgrimage; the amendments take effect from 1 January 2019.

Exemption from GST on gold supplied by nominated agencies to exporters, subject to export and documentation requirements.
Exempts intra State supply of gold in heading 7108 by a Nominated Agency under the Export Against Supply scheme from State GST, provided the Nominated Agency and recipient comply with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the gold within ninety days and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within 120 days. If export proof is not furnished, the Nominated Agency must pay State tax on unexported gold with interest from the date tax would have been payable.

GST schedule amendment: substituted and inserted tariff entries altering treatment of certain vegetables, printed music and auctioned gifts.
The notification amends the Puducherry GST schedule by substituting a serial entry to create distinct classifications for frozen vegetables and provisionally preserved vegetables; inserting a tariff entry for printed or manuscript music, whether or not bound or illustrated; and inserting a provision covering government public auctions of gifts received by high public office holders where proceeds are used for public or charitable causes. The amendments are made under the Act's delegated authority and commence on the prescribed effective date.

GST rate amendments: schedule reclassifications, new inclusions, valuation rule for mixed supplies, and rate reallocations.
The notification amends the Puducherry GST rates by adding a citation to sub section (5) of section 15 and altering Schedule entries across multiple rate bands: 2.5% items are omitted, inserted or renumbered (including marble, cork, footwear, walking sticks, fly ash products and parts for disabled carriages) and a valuation rule for mixed supplies is prescribed; 6%, 9% and 14% schedules are similarly revised to add, omit or substitute tariff descriptions (including cork articles, flexible bulk containers, retreaded tyres, lithium ion accumulators/power banks, video game consoles and vehicle parts). The amendments take effect from 1 January 2019.

Scope clarification of GST notification: exclusion of services other than transport of goods from the specified item applies from commencement.
An explanatory provision is inserted into the cited GST notification to clarify that the relevant item shall not apply to any supply that is a service other than the transport of goods from one place in India to another; the existing explanation is renumbered and the amendment commences on the first day of January, 2019.

GST scope: specified service entries exclude entities registered solely for tax deduction from certain service supplies.
Amendment inserts provisos excluding from certain service entries (including goods transport agency services and security personnel supply) recipients-government Departments, local authorities, or governmental agencies-that have registration solely for tax deduction and not for making taxable supplies, and also excludes registered persons paying tax under the composition scheme.

GST exemption expanded to include select government-directed goods transport, PMJDY banking services and rehabilitation professionals.
Amendments insert nil-rated entries for services by goods transport agencies to government entities where the recipient is registered only to deduct tax under section 51, services by banking companies to PMJDY basic savings account holders, and rehabilitation, therapy or counselling services by Rehabilitation Council of India-recognised professionals at specified institutions; substitute a tariff heading entry; omit a serial entry; insert "banking companies and" in an existing entry; and add a definition adopting the Reserve Bank of India Act meaning of "financial institution".

GST amendment expands taxable service entries and adds definitions, affecting transport, construction and leasing services from Jan 1, 2019.
Amendment revises Schedule entries to the Tamil Nadu GST notification by substituting and inserting service descriptions and State tax rates, adding cross references to a new serial entry for construction and technical services relating to renewable and waste to energy installations, introducing a specific entry for non scheduled air transport for Government facilitated pilgrimage subject to an input tax credit restriction, and inserting definitions for "specified organisation" and "goods carriage". The amendment takes effect on the first day of January, 2019.