GST notification amendment updates tariff classifications and inserts printed music and charity auction supply provisions.
The notification amends the State GST Schedule by substituting vegetable-related headings to distinguish frozen vegetables and provisionally preserved vegetables unsuitable for immediate consumption, inserting a tariff entry for printed or manuscript music, and inserting a provision covering supply of gift items received by high public officeholders when sold by government public auction with proceeds used for public or charitable causes; these amendments take effect on the 1st January, 2019.

Scope clarification: exclusion of this notification from services other than transport of goods within India, affecting GST applicability.
The State Government inserts Explanation 2 into the cited notification to clarify that the relevant item does not apply to the 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 stated commencement date.

Extension of GST notification compliance period extends covered months and postpones filing deadline for affected taxpayers.
The Commissioner, invoking section 168 of the Rajasthan GST Act and sub rule (5) of rule 61 of the Rajasthan GST Rules, amends a prior notification by substituting its specified covered month range and the stated final compliance date with an extended month range and a later deadline, thereby extending the temporal scope to which that notification's provisions apply.

Extension of GST notification coverage extends the prior cutoff to the end of March next year.
The Commissioner amends notifications F.17(131)ACCT/GST/2017/2472 and F.17(131)ACCT/GST/2017/3179 by substituting in the proviso of the first paragraph the earlier stated period and cutoff date with an extended period ending in March of the following year, thereby extending the temporal scope of those notifications.

Extension of GST transition period: proviso month-range expanded and deadline deferred to a later month.
The Commissioner, under the statutory delegation, amends two prior notifications by substitution in the first paragraph proviso: the previously specified month-range is replaced by an expanded month-range and the previously specified deadline date is replaced by a later deadline date, thereby extending the temporal application of the proviso.

Application scope clarified: notification excludes services other than transport of goods within India, narrowing applicability.
The State Government inserts Explanation 2 into the Table at serial number 9, column (3), item (vi) of the earlier notification, stating: "Nothing contained 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 and the amendment is made to clarify scope and applicability.

Registration solely for tax deduction excludes certain GST service entries, and new entries added for BF, BC agents, and security services.
Amendment narrows applicability of certain taxable service entries by excluding supplies to government departments, local authorities, and governmental agencies that have registration solely for tax deduction; it inserts entries for business facilitator services to banks, agents of business correspondents to business correspondents, and security services supplied to registered persons, while exempting specified government recipients and composition-scheme taxpayers from the security services entry; and extends application to Parliament and State Legislatures.

GST exemption for specified services: nil tax on government transport, PMJDY bank services and recognized rehabilitation services.
Amendment inserts nil tax entries: transport services by goods transport agencies to governmental entities registered only for tax deduction; banking services to Basic Savings Bank Deposit account holders under Pradhan Mantri Jan Dhan Yojana; and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified institutions. The amendment also substitutes and omits certain table entries, inserts a definition of "financial institution" by reference to the Reserve Bank of India Act, and takes effect from the stated commencement date.

GST rate amendments revise service classification, adding pilgrimage air transport, goods carriage insurance, and renewable energy project services.
The Rajasthan SGST notification is amended to modify service classifications and rates: adding non scheduled air passenger transport for Government facilitated pilgrimage by specified organisations (subject to input tax credit restrictions); creating a third party insurance category for goods carriage; reclassifying leasing/renting services; adjusting rate treatment for higher priced cinematograph admissions; and inserting a new entry for construction/engineering/installation services for renewable and waste to energy projects. Definitions for "specified organisation" and "goods carriage" are also added.

GST exemption for gold supplied by nominated agencies to jewellery exporters, subject to export and documentary compliance.
Exempts intra State supply of gold by a Nominated Agency to registered jewellery exporters under the Export Against Supply by Nominated Agency scheme from State GST, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, a time bound export obligation and submission of export documentation; failure to produce proof of export within the prescribed period makes the Nominated Agency liable to pay the State Tax on the unexported quantity with interest.

GST schedule amendment adds frozen and preserved vegetables, printed music, and auctioned gifts for charitable use to tax entries.
The State Government, under section 11(1) of the Rajasthan GST Act, substitutes S. No. 43A to list tariff 0710 for frozen vegetables and 0711 for provisionally preserved vegetables; inserts S. No. 121A (49040000) for printed or manuscript music; and inserts S. No. 153 to treat gift items received by certain dignitaries sold at government public auction where proceeds are for public or charitable causes. The amendment takes effect on 1st January, 2019.

Rajasthan GST rules amended: e-invoicing signature exemptions, EWB PART A filing restrictions, revised refund and annual return forms.
Amendments introduce: state-identification in FORM GST REG-07 for tax-collection registration; exemption from supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; removal of a job-worker cross-reference; EWB PART A filing barred for registered persons who default on returns (subject to Commissioner's discretionary, reviewable permission with hearing); new revisional notice and summary procedures in FORM GST RVN-01 and FORM GST APL-04; substitution of refund and annual return forms including RFD-01/RFD-01A, GSTR-9/GSTR-9A and GSTR-9C with detailed instructions.

Extension of GST compliance deadlines: state notification substitutes earlier dates with later deadlines, extending prescribed timeframes.
An amendment under section 148 of the Rajasthan Goods and Services Tax Act, 2017 substitutes later deadline dates into paragraph 2 of notification F.12(56)FD/Tax/2017-pt-III-84 (6 August 2018), replacing the earlier terminal date in clause (i) with a later one and similarly substituting the date in clause (iv) with a subsequent date, thereby extending the specified timeframes.

Late fee waiver for delayed GSTR-1 filings allows relief when outstanding outward-supply details are filed within a prescribed relief window.
The State Government amended a prior notification to waive the late fee under section 47 for registered persons who failed to file FORM GSTR 1 for outward supplies for July 2017 to September 2018 by the due date, provided those persons furnish the required GSTR 1 details within the prescribed relief filing window; the amendment is issued under section 128 and limited to late-fee waiver as an administrative relief.

Inter-party supplies exclusion: notification now excludes supplies between persons specified under section 51 of the GST Act.
The Finance Department inserts a proviso in the earlier notification excluding the supply of goods or services or both which takes place between one person and another person specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Rajasthan Goods and Services Tax Act, 2017.

Extension of GST compliance deadlines, substituting earlier specified dates with later deadlines for prior notification timelines.
The State Government, exercising powers under the Tripura State Goods and Services Tax Act, amends a prior notification by substituting the figures, letters and word in paragraph 2, clause (i) with a later date and substituting the figures, letters and word in paragraph 2, clause (iv) with a later date, thereby deferring the previously prescribed compliance timelines in the principal notification.

Extension of GST notification period: covered months expanded and compliance deadline deferred to end of March next year.
The Commissioner amends two Tripura State GST notifications by substituting the proviso expressions "July, 2017 to November, 2018" and "31st day of December, 2018" with "July, 2017 to February, 2019" and "31st day of March, 2019" respectively, thereby extending the period covered and deferring the stated deadline; the notification cites the principal notifications and their earlier amendment history.

Transitional period extension for GST notifications extends coverage months and postpones compliance deadline under state GST rules.
Amendment to Tripura SGST notifications substitutes the proviso to extend the recognized transitional period and the corresponding compliance deadline by replacing the original month-range and final date with an expanded month-range and a later cut-off date, thereby postponing the final date for compliance under those notifications.

Extension of GST notification coverage extends the applicable period and postpones the filing cut off under Tripura SGST rules.
Substitutes the period and deadline in the second proviso of the principal Tripura SGST notification, extending the temporal coverage and moving the cut off date to a later final date; amendment effected by the Commissioner under powers of section 168 read with sub rule (5) of rule 61 on the Council's recommendation.

Amendment to GST notification extends covered taxable period and postpones the applicable filing and compliance deadline.
Pursuant to section 148 of the State GST Act, the State Government amends paragraph 2, second proviso, of the principal finance department notification by substituting the previously specified covered months with an extended set of months and replacing the earlier terminal date with a later terminal date, thereby extending the period covered by the proviso and postponing the deadline for the compliance it contemplates.