Exclusion of supplies between specified persons: state notification amendment exempts such supplies from its application.
Tripura inserts a proviso excluding from the earlier notification supplies of goods or services, or both, that take place between persons specified under clauses (a), (b), (c) and (d) of the statutory provision governing specified persons, thereby preventing the notification from applying to such intra-person supplies.

Electronic invoicing signature exemption clarified and new refund, e waybill and revision procedures standardized under Tripura GST rules.
The amendment mandates that non physical presence applicants specify the State of collection in PART A and principal place of business in PART B of FORM GST REG-07; exempts supplier signature/digital signature for electronic invoices, bills of supply, consolidated tax invoices and tickets issued under the Information Technology Act; prescribes FORM GST RVN-01 notice and FORM GST APL-04 summary when Revisional Authority proposes adverse revision under section 108; restricts furnishing PART A of FORM GST EWB-01 for registered persons who default on return filing but allows Commissioner discretion to permit furnishing; and substitutes comprehensive refund and annual return forms including RFD-01, RFD-01A, GSTR-9, GSTR-9A and GSTR-9C with detailed statements, declarations and reconciliation schedules.

Late fee waiver for GSTR-1 filings when outward-supply details are submitted within the specified remedial window.
The notification inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date, if they furnish those details in FORM GSTR-1 between 22 December 2018 and 31 March 2019.

Late fee waiver for delayed GSTR-3B filings enacted; capped daily fees retained and conditional waiver for filings in specified window.
The State Government waives late fees for failure to furnish FORM GSTR-3B from July 2017 onwards, relieving registered persons of late fees in excess of twenty-five rupees per day (and in cases of nil state tax, in excess of ten rupees per day); earlier notifications are superseded except as to prior acts.

Late fee waiver for GSTR-4 returns filed late between specified dates provides relief to registered persons.
The State Government amends the principal notification to waive the late fee payable for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those returns are furnished between 22nd December, 2018 and 31st March, 2019.

Input tax credit extension allowed until the March filing window to enable claims where supplier uploads occur.
The Order allows an extended window for claiming input tax credit and for rectifying return details arising in the first GST year by permitting claims and rectifications after the September return deadline up to the due date for the March filing, provided suppliers have uploaded the relevant invoice details by that March filing deadline.

Extension of annual return deadline granted because electronic GST filing system delay affects timely submission of returns.
Amendment substitutes the date in the Explanation to section 44 of the Tripura SGST Act, 2017: replacing "31st March, 2019" with "30th June, 2019". The Order, issued under the State's power to remove difficulties, addresses delays in bringing the prescribed electronic filing system online that impeded furnishing the annual return for the period 1st July, 2017 to 31st March, 2018.

Due date extension for GST statement filing granted where portal registration issues prevented timely submission; deadline postponed.
The Order invokes the State's removal of difficulties power to declare an alternative due date for furnishing the electronic statement required of operators who collect prescribed amounts, acknowledging that portal registration failures prevented timely filing for the affected months and thereby providing a concessional deadline to address compliance obstacles.

GST rate schedule amendments adjust tariff classifications and valuation for mixed supplies, adding and reclassifying goods across slabs.
Amendments revise Rajasthan GST rate schedules by inserting, substituting, renumbering and omitting tariff entries across the 2.5%, 6%, 9% and 14% lists, add specific goods (including marble, varieties of natural cork, walking sticks, parts for disabled carriages, flexible intermediate bulk containers, lithium ion accumulators including power banks, and video game consoles), adjust product descriptions and dimensional references, and introduce an explanation treating 70% of gross consideration as value of goods and 30% as value of the taxable service for mixed supplies.

Extension of notification period under the Rajasthan GST Act expands covered months and postpones compliance deadline
The State Government, under the Rajasthan Goods and Services Tax Act, substitutes the temporal scope and compliance date in a notification proviso: the covered months are extended to include July through December of the referenced year, and the terminal compliance deadline is postponed from the end of December to the end of March of the subsequent year.

Due date extension for GST statement filings: deadline for October-December 2018 returns extended to 31 January 2019.
The Order recognises that technical failures on the common portal prevented operators from furnishing the prescribed electronic statement of outward supplies and amounts collected for October, November and December 2018, and, by exercise of the power to remove difficulties, declares an extended due date for submission of that statement for those three months.

Annual return filing deadline extended to accommodate delayed electronic system rollout, easing compliance for affected registered taxpayers.
The Order amends the Explanation to section 44 of the Chhattisgarh GST Act to substitute the prescribed deadline for furnishing annual returns electronically, extending the date to accommodate delay in making the electronic filing system operational; it applies to registered persons required to file annual returns, excluding Input Service Distributors, certain taxpayers liable under special payment provisions, casual taxable persons and non-resident taxable persons, and is issued under the State's powers to remove difficulties on the Council's recommendation.

Input tax credit extension allowed beyond original deadline, permitting claims and rectifications until the March filing period.
The order adds provisos permitting registered persons to claim input tax credit for supplies made in the 2017-18 year after the September return deadline until the due date for the March return, provided the supplier uploaded the details by that March due date, and likewise allows rectification of return details after the September deadline until the March filing due date including the January-March quarter.

Late fee waiver for delayed GSTR-4 filings if outstanding returns are submitted within the specified remedial filing window.
The State Government amended a prior notification to waive the amount of late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, provided they furnish those returns within the remedial filing period beginning in December 2018 and ending in March 2019.

Late fee waiver for GSTR-3B filings: excess daily penalties waived for specified filing periods and conditions.
Waiver of late fee is prescribed for registered persons who failed to furnish the return in FORM GSTR-3B by the due date from July 2017 onwards: the State Government waives the amount of late fee payable in excess of twenty-five rupees per day, and where the State tax in the return is nil the waiver applies to the extent the late fee exceeds ten rupees per day. The waiver additionally applies to returns for July 2017 to September 2018 if furnished between 22nd December, 2018 and 31st March, 2019.

Late fee waiver for delayed FORM GSTR-1 filings where returns are filed within the notified compliance window.
Amendment waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 for the periods July 2017 to September 2018, provided those details are furnished in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019, effected by notification under section 128 of the Chhattisgarh GST Act.

Chhattisgarh amends GST rules: electronic invoice signatures exempted; revisional notices and e way bill filing restrictions tightened.
Amendments require persons registering to collect tax under section 52 to state the State/UT of collection (PART A) and the State/UT of principal place of business (PART B) in FORM GST REG-07; exempt supplier signatures for specified electronic invoices, bills and consolidated documents under the Information Technology Act, 2000; add procedural safeguards by inserting rule 109B mandating notice in FORM GST RVN-01 and a summary in FORM GST APL-04 for revisional orders; and, from a notified date, prohibit furnishing PART A of FORM GST EWB-01 for registered persons who have failed to file prescribed returns, subject to Commissioner's discretion and hearing.

Supplies between specified persons excluded from notification application, restricting state GST provisions' reach in affected transactions.
The State Government amended Notification No. 50/2018 State Tax by inserting a proviso that the notification shall not apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Chhattisgarh GST Act, 2017.

Extension of compliance period for specified SGST notification: covered months and final deadline are both extended.
Amendment under section 148 substitutes in paragraph 2, second proviso of Notification No. 43/2018-State Tax the originally specified covered months with an extended period and replaces the original final date with a later compliance cut-off, thereby extending the months covered by the notification and postponing the last date for compliance.

Extension of notification period extends applicability window and postpones statutory GST compliance deadline under governing rules.
The Commissioner, exercising powers under the Chhattisgarh Goods and Services Tax Act and rules, amends Notification No. 34/2018-State Tax by substituting the words, figures and letters in the first paragraph's third proviso: the earlier covered period is replaced with an extended interval ending in February of the subsequent year, and the earlier deadline is postponed to the last day of March of that subsequent year, effecting only a textual substitution of the specified period and deadline.