Extension of compliance period: prior SGST notifications' date range and deadline are formally extended by amendment.
The Commissioner, under the Goa GST Act and the relevant rule provision, amends two prior notifications by substituting in each notification's first-paragraph proviso the originally stated date range and cutoff date with extended equivalents, thereby extending the notified period and the statutory deadline; no other provisions are altered.

GST notification amendment extends the specified period and postpones the statutory deadline for transitional compliance.
The Commissioner, acting under the GST Act and rules, amends two earlier notifications by substituting the period "July 2017 to November 2018" with "July 2017 to February 2019" and by replacing the deadline "31st day of December, 2018" with "31st day of March, 2019," thereby extending the temporal scope and the compliance cutoff referenced in those notifications.

Cross-jurisdictional tax enforcement powers reassigned to specified state tax officers for government-assigned cases under GST framework.
Adds paragraph authorising the state tax officer named in column (3) of the Table and his subordinates to exercise powers under the Chapter XV provisions relating to determination and assessment throughout the territorial jurisdiction of the corresponding officer in column (2), in respect of cases assigned by the Government.

Extension of filing deadline for FORM GST ITC-04 for job worker consignments; submission window extended to a later specified date.
Extension of the time limit for furnishing the declaration in FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker, covering the period July 2017 to December 2018, is allowed until 31st March 2019, with the extension issued under the relevant Sikkim GST statutory provisions and superseding the earlier notification dated 26th October 2018 insofar as deadlines are concerned.

Late fee waiver for delayed GSTR-4 filings allows persons to avoid late fees if returns filed within amnesty window.
A late fee waiver is provided by inserting a proviso to the prior notification: the amount of late fee payable under section 47 shall be waived 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 prescribed amnesty filing window, thus creating a limited period during which such filings will not attract late fee liability.

Late fee waiver for late GSTR-4 filers who submit returns within prescribed extended window period.
The amendment to Notification No. 73/2017-State Tax provides that the amount of late fee payable under the Act shall be waived for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date but who furnish those returns between 22nd December 2018 and 31st March 2019.

Late fee waiver for delayed GSTR-4 returns permits filing within an extended window to avoid late fees.
Amendment waives the late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided they furnish the return between 22nd December, 2018 and 31st March, 2019.

Waiver of late fees for delayed GSTR-4 returns where returns were filed within the prescribed regularisation window.
The notification inserts a proviso waiving the amount of late fee payable under section 47 for registered persons who did not file FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date but who furnished those returns during the regularisation period from 22nd December, 2018 to 31st March, 2019.

Late fee waiver for delayed GSTR-4 returns available if returns are filed within the specified amnesty period.
The notification amends an earlier State notification to insert a proviso waiving the late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided they furnish those returns within the specified amnesty period.

Late fee waiver for delayed GSTR-3B filings grants reduced charge and full waiver for returns filed within prescribed window
The Government prescribes a waiver of late fee for delayed furnishing of FORM GSTR-3B: the portion of late fee exceeding twenty-five rupees per day is waived for returns from July 2017 onward; where the state tax in the return is nil, waiver applies to the portion exceeding ten rupees per day; and registrants who failed to file for July 2017 to September 2018 but furnish those returns within the specified remedial period are eligible for the waiver.

Late fee cap for delayed GSTR-3B filings: excess waived; nil-tax cases lower cap; time-limited filing window.
Waives the portion of late fee for delayed FORM GSTR-3B filings from July 2017 onwards that exceeds twenty-five rupees per day, and where the State tax payable is nil waives the portion exceeding ten rupees per day; additionally fully waives late fee for registered persons who failed to file for July 2017 to September 2018 by the due date but who furnish the returns between 22 December 2018 and 31 March 2019.

Late fee waiver for delayed GSTR-3B filings, imposing capped daily charges and full waiver for specified filing window.
Notification waives late fee amounts in excess of twenty-five rupees per day for delayed FORM GSTR-3B filings from July 2017 onwards, and where the return shows nil central tax liability it waives amounts in excess of ten rupees per day; it further grants a full waiver of the late fee for registered persons who failed to file FORM GSTR-3B for July 2017 to September 2018 but furnish those returns between 22nd December, 2018 and 31st March, 2019.

Late fee waiver for delayed GSTR 3B returns permits remission where outstanding returns are filed within the specified compliance window.
Waiver of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards is granted by exempting amounts in excess of specified per-day thresholds, with a lower threshold where the return shows nil State tax; additionally, late fees for defaults in July 2017-September 2018 are waived provided the returns are furnished between 22 December 2018 and 31 March 2019, and the notification supersedes earlier state notifications while preserving prior actions.

Late fee waiver for delayed GSTR-3B filings allowing capped fees and conditional full waiver for timely subsequent submission.
Provides a waiver and cap on late fees for delayed filing of FORM GSTR-3B: excess over twenty-five rupees per day is waived generally, excess over ten rupees per day is waived where central tax payable is nil, and a conditional full waiver applies for specified delayed returns if furnished within the prescribed subsequent filing window.

GST return-filing proviso amended to extend the covered period and substitute the compliance date.
The Commissioner of State Tax, Uttarakhand amended the GST notification governing the relevant return-filing proviso by substituting the period "July 2017 to November, 2018" with "July 2017 to February, 2019" and the date "31st day of December, 2018" with "31st day of March, 2019". The notification was issued on the recommendation of the Council under the enabling provisions of the Uttarakhand Goods and Services Tax Act and Rules.

GST notification amendment extends the covered period and revises the due date under Uttarakhand tax compliance provisions.
The proviso in the first paragraph of two Uttarakhand GST notifications is amended by extending the covered period from July, 2017 to November, 2018 to July, 2017 to February, 2019, and by substituting the due date of 31st day of December, 2018 with 31st day of March, 2019. The amendment is made in exercise of powers under the Uttarakhand Goods and Services Tax Act and Rules on the recommendation of the Council.

GST notification amendment extends the covered period and changes the compliance date in earlier Uttarakhand notifications.
The Uttarakhand Goods and Services Tax notification amends two earlier notifications governing the relevant proviso in their first paragraph. The amendment substitutes the period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and substitutes the date "31st day of December, 2018" with "31st day of March, 2019".

Late fee waiver for delayed GSTR-1 filings allows relief if returns filed within specified reopening window.
Amendment inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017-September 2018 by the due date, provided they furnish those details in FORM GSTR-1 between 22 December 2018 and 31 March 2019.

Late fee waiver for delayed GSTR-1 filing allows registered persons to avoid late fee if filed within specified window.
An amendment waives the late fee under section 47 for registered persons who failed to furnish 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-1 filings where returns are submitted within the announced amnesty window.
Amends a prior notification to waive the amount of late fee payable under the applicable GST provision for registered persons who failed to furnish FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they submit the required FORM GSTR-1 details within the specified compliance window from late December 2018 to end March 2019.