Exemption for intra State gold supply by nominated agencies: conditional SGST relief subject to prescribed export and documentation timelines.
Exemption from State GST applies to intra State supply of gold (heading 7108) by a Nominated Agency to a registered recipient under the Export Against Supply by Nominated Agency scheme, conditional on compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within a prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice within a further prescribed period, failing which the Nominated Agency must pay the State Tax with interest on the unexported quantity.

GST schedule amendment adds frozen vegetables, printed music and auctioned official gifts; clarifies supply treatment and effective date.
The notification amends the GST Schedule by substituting entries to classify frozen vegetables and by inserting a tariff entry for printed or manuscript music, and by adding a Schedule entry treating government public-auctioned gifts received by senior public officeholders-where proceeds are earmarked for public or charitable causes-as a scheduled supply category; the amendments are enacted under the Act and come into force at the start of the next calendar year.

GST rate amendments revise taxable goods lists and schedule classifications, altering rate allocations and valuation rules for mixed supplies.
The notification amends the state GST schedule classifications and statutory citations, inserting reference to sub section (5) of Section 15 alongside sub section (1) of Section 9, and effects targeted additions, omissions, substitutions and renumberings across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including new tariff entries, reclassifications, substituted descriptions, and a deeming explanation treating seventy per cent of gross consideration as value of goods where goods are supplied with a listed taxable service.

Late fee waiver for delayed GSTR-3B returns; nil-tax exception and limited filing window allow further relief.
Notification waives part of the late fee for delayed furnishing of FORM GSTR-3B from July 2017 onwards, superseding earlier departmental notifications; a lower per day threshold applies where the return shows no state tax liability; full waiver is available for those who failed to file for July 2017 to September 2018 but who furnish those returns within the prescribed filing window between late December 2018 and the end of March 2019.

Notification amendment extends taxable period and postpones filing deadline for transitional GST compliance obligations administration.
The amendment substitutes the previously stated covered interval with an extended interval covering July 2017 through December 2018, and correspondingly substitutes the original filing cutoff with a later date at the end of March 2019.

Extension of GST notification deadlines: specified clause expiries revised to later dates under state Act amendment.
The state government, invoking Section 148 of the State Goods and Services Tax Act, amends a prior departmental notification by substituting later dates for the deadlines specified in clause (i) and clause (iv) of that notification, thereby extending the prescribed expiry dates without altering other operative provisions.

Due date extension for GST statement allows filing for October-December 2018 until 31 January 2019 due to portal issues.
Operators who could not obtain registration due to portal technical issues are granted procedural relief: the due date to furnish the monthly electronic statement of outward supplies for October, November and December 2018 is declared to be 31 January 2019, permitting affected operators to comply despite earlier inability to file within the statutory timeframe.

Annual return filing deadline under Section 44 extended due to delayed GST electronic system implementation affecting compliance timelines.
The Order amends the Explanation to the statutory provision governing the annual return by substituting the previously prescribed date with a later date, invoking the Act's removal-of-difficulties power to postpone the deadline for electronic filing because the electronic system was not yet operational, thereby granting registered persons additional time to furnish the annual return.

Input tax credit extension allows delayed claims for prior financial year until extended filing deadline for returns and rectifications.
Order inserts provisos extending the period to claim input tax credit for supplies made during the initial GST year where suppliers have uploaded invoice details, and allows rectification of unmatched details by registered persons within the same extended filing window, as temporary procedural relief to address transition difficulties.

Late fee waiver for delayed GSTR-4 returns permitted if returns filed within the specified corrective compliance window.
An amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those persons furnish the returns within the specified corrective filing window set out in the proviso; the waiver is conditional and confined to returns filed during that window.

Late fee waiver for delayed GSTR-3B filings caps charges and provides conditional full relief for a specified remedial window.
Notification limits late fee liability for delayed FORM GSTR-3B filings by waiving any amount in excess of twenty-five rupees per day from July 2017 onwards, with a reduced waiver threshold of ten rupees per day where the return shows nil state tax. It also grants a full waiver of the late fee under section 47 for registered persons who failed to file for July 2017-September 2018 but furnish those returns during the remedial window from 22 December 2018 to 31 March 2019.

Late fee waiver for delayed GSTR 1 filings grants relief if returns are filed within the specified remediation window.
The notification waives late fee liability 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 between 22nd December, 2018 and 31st March, 2019, by inserting a proviso in an earlier finance notification under the Nagaland Goods and Services Tax Act, 2017.

Extension of GSTR-1 filing deadline for newly migrated taxpayers; period for outward supplies expanded and filing deferred.
The State notification amends an earlier notification to extend the period of outward-supplies required to be reported in FORM GSTR-1 for newly migrated taxpayers and defers the final date for furnishing those GSTR-1 details, thereby granting additional time for compliance with consolidated outward-supply disclosures under the Nagaland GST framework.

Extension of GST compliance deadlines: specified filing deadlines substituted to later dates under Nagaland GST amendment.
Substitutes later dates in paragraph 2 of the cited Nagaland Finance Department notification: the date in clause (i) is replaced with a later date, and the date in clause (iv) is similarly replaced with a later date, effected under section 148 of the Nagaland Goods and Services Tax Act, 2017 on the recommendations of the Council.

GST rate schedule amendments: multiple tariff entries inserted, omitted and renumbered, changing taxable classifications and effective date set.
The notification amends the Nagaland SGST schedules by adding, omitting, substituting and renumbering tariff entries and descriptions across multiple rate Schedules, inserts an explanatory value-allocation rule for mixed supplies, expands classifications to include specified goods such as marble, cork products, walking-sticks, fly ash bricks, flexible bulk containers, retreaded tyres, lithium-ion accumulators and video game consoles, and revises descriptive thresholds; it also adds sub-section (5) of section 15 as a statutory basis and specifies an operative commencement date.

TDS exemption for inter-governmental supplies under GST law excludes transactions among specified government entities, clarifying withholding scope.
The notification inserts a proviso excluding from the notification's TDS applicability any supply of goods or services between persons specified under clauses (a)-(d) of sub section (1) of section 51 of the Nagaland Goods and Services Tax Act, 2017, thereby categorically removing supplies among specified government departments and PSUs from the withholding regime under the State GST notification.

TDS-only GST registration exclusion clarified for service entries; new entries add business facilitator, business correspondent agent, and security services.
The notification amends the Nagaland SGST schedule by excluding application of the goods transport agency entry where the recipient has GST registration solely for deducting tax, and by inserting entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services supplied to registered persons; the security services entry excludes recipients with TDS-only registration and persons under the composition scheme; provisions applying to Central and State Governments are extended to Parliament and State Legislatures; effective January first, 2019.

GST exemptions expanded to include specified transport, banking and rehabilitation services, with revised headings and financial institution definition.
The notification amends the Nagaland SGST schedule by inserting nil-rated entries for services by goods transport agencies to certain government and registered agencies, banking services to basic saving bank deposit account holders under PMJDY, and rehabilitation services by recognised professionals at specified institutions; it revises certain heading references and descriptions, omits a prior serial entry, and defines "financial institution" by reference to clause (c) of section 45-I of the Reserve Bank of India Act, 1934, effective 1 January 2019.

GST tariff amendment: reclassification of services, defined specified organisations, and new entry for renewable energy construction services.
Revision of the Nagaland SGST schedule modifies tariff entries to add pilgrimage air transport by specified organisations (conditional on no input tax credit on goods), reclassify third party insurance of goods carriage, alter leasing and rental service entries and rates, raise the rate for certain cinema admissions above the ticket-price threshold, and insert a new service entry for construction and related services for renewable energy installations. The Explanation adds definitions for specified organisation and goods carriage.

GST exemption for intra State gold supply by nominated agencies, conditional on export and timely proof of export.
Exempts intra-State supply of gold under heading 7108 by a Nominated Agency to a registered person from State Tax, conditional on compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within a prescribed period and provide export documentation with GSTIN to the Nominated Agency within a further prescribed period, and the Nominated Agency must pay State Tax with interest on any quantity not exported where proof is not produced.