Extension of GSTR-3B filing deadline for newly migrated taxpayers to a later specified date under Sikkim GST notification.
The Commissioner amends earlier state notifications to extend the time limit for furnishing returns in Form GSTR-3B for newly migrated taxpayers by substituting the previously specified range of return months and the prior final submission date with an expanded return period and a later final date for submission, thereby altering the compliance window under the state GST notification framework.

Extension of GST transitional period: proviso period extended and filing deadline moved to the following quarter-end.
The Governor, exercising powers under the state GST statute and relevant rules, amends two prior notifications by substituting in the proviso the period "July, 2017 to November, 2018" and the deadline "31st day of December, 2018" with "July, 2017 to February, 2019" and the revised deadline "31st day of March, 2019."

Notification period extension: GST notifications' covered months extended and statutory deadline moved to the following March.
The Commissioner, relying on delegated authority and Council recommendations, amends two Himachal Pradesh SGST notifications by substituting in their first-paragraph provisos the temporal phrase "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and the deadline "31st day of December, 2018" with "31st day of March, 2019".

Extension of return filing deadline for newly migrated taxpayers extends permitted filing window and defers cutoff to next quarter.
The Commissioner amends notifications No. 21/2017-State Tax and No. 56/2017-State Tax to substitute the proviso wording, extending the specified period to July, 2017 to February, 2019 and revising the final date for furnishing returns in Form GSTR-3B to 31st day of March, 2019 for newly migrated taxpayers.

GST notification amendment extends compliance deadlines for specified clauses under state GST.
The State amends Notification No. 31/2018-State Tax by substituting later deadline dates in two operative clauses: replacing the date in clause (i) with a later calendar date and replacing the date in clause (iv) with a later calendar date, thereby extending the compliance periods specified in those clauses; the amendment references the principal notification and its Gazette publication.

Extension of GST compliance deadlines for specified notification provisions; affected deadlines deferred to later statutory dates.
The Finance Department amends a prior State Tax notification by substituting later effective dates for two specified clauses, thereby deferring the operative timelines for the compliance obligations in those clauses; the change is a temporal adjustment issued on Council recommendation and does not modify substantive requirements of the original notification.

Extension of statutory deadlines under Mizoram GST, substituting earlier notification dates with later compliance deadlines.
The Taxation Department, exercising powers under the Mizoram GST enactment, amends Notification No.31/2018 State Tax by substituting later dates for the deadlines specified in paragraph 2: clause (i)'s original date is replaced by a later date and clause (iv)'s original date is replaced by a later date, thereby extending the compliance timelines set by the earlier notification.

Extension of notification deadlines: dates in Notification No.31/2018 State Tax amended to revised compliance timelines.
Amendment of notification under section 148 of the Sikkim Goods and Services Tax Act, 2017 substitutes the figures, letters and words of the dates in paragraph 2 of Notification No.31/2018 State Tax: clause (i) and clause (iv) are amended to replace their prior deadlines with the newly specified deadlines, thereby modifying the operative compliance schedule established by the earlier notification.

Adjudication powers under sections 73, 74, 75 and 76 delegated to central tax officers across specified territorial jurisdictions.
The notification amends an earlier state GST instrument to authorize the central tax officer specified in Table I and his subordinates to exercise assessment and adjudication powers under Chapter XV across the territorial jurisdiction of the corresponding central tax officer, but only for cases assigned to them by the Board.

Late fee waiver for GSTR-4 filers permits relief if returns for specified quarters are filed within the prescribed remedial window.
The State Government inserted a proviso waiving the late fee 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 they furnish those returns between 22nd December 2018 and 31st March 2019; this amendment modifies the principal Notification No. 65/2017-State Tax as a limited-time compliance relief measure.

Late fee waiver for delayed GSTR-3B filings grants conditional relief if outstanding returns are filed within the relief window.
Waives late fee portions for delayed filings of FORM GSTR-3B: excess late fee above twenty-five rupees per day is waived from July 2017 onwards; where central tax payable is nil the excess above ten rupees per day is waived. Further, late fees for registered persons who failed to file GSTR-3B for July 2017 to September 2018 are waived as described if returns are furnished within the specified relief window from 22 December 2018 to 31 March 2019.

Late fee waiver for delayed GSTR-1 filings where returns are filed within the notified cure period.
Arunachal Pradesh inserts a proviso in a State Tax notification to waive the late fee payable for failure to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018, where those details are furnished within the specified cure period set by the amendment. The amendment limits relief to the amount of late fee for delayed filing of FORM GSTR-1 and is introduced under the State Act by notification.

Exclusion for supplies between specified persons under section 51; amended notification removes such inter-party transactions from coverage.
The amendment to Notification No. 38/2018-State Tax inserts a proviso excluding from that notification any supply of goods or services or both where the supply occurs between one person and another person specified under clauses (a)-(d) of sub section (1) of section 51 of the Arunachal Pradesh Goods and Services Tax Act, 2017.

Electronic invoicing: supplier signature not required where e-invoices and e-bills comply with IT Act, enabling digital issuance.
Amendments refine registration for tax collectors under section 52 by requiring distinct State/UT entries in FORM GST REG-07; exempt suppliers' signatures for electronic invoices, bills and consolidated documents under the Information Technology Act; add a new revisional procedure (rule 109B) requiring notice in FORM GST RVN-01 and a summary in FORM GST APL-04; restrict furnishing PART A of FORM GST EWB-01 for repeat non-filers subject to Commissioner's discretionary relief; and substitute comprehensive refund (FORM GST RFD-01/01A) and annual/reconciliation return forms (GSTR-9, GSTR-9A, GSTR-9C) with detailed templates and instructions.

GST filing period extension expands covered months and postpones the filing cutoff to allow additional time for compliance.
Amendment substitutes the date range and filing cutoff in paragraph two's proviso of Notification No. 32/2018 State Tax, expanding the covered tax period to include months up to year end and extending the deadline for compliance to a later specified date under authority of section 148 of the Arunachal Pradesh GST Act.

Extension of filing period: GST notification substitutes earlier reference dates and defers the statutory filing cutoff to a later date.
The Commissioner, under statutory powers and on Council recommendations, amends Notification No. 28/2018-State Tax by substituting the previously specified reference period and the earlier prescribed final date with a new reference period ending in February of the subsequent year and a revised final cutoff at the end of March of that subsequent year.

Extension of notification period: covered months expanded and final compliance date extended to March deadline.
The amendment substitutes in Notification No. 32/2017-State Tax and Notification No. 15/2018-State Tax the proviso's references to "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 temporal scope and final deadline of the measures in those notifications.

Extension of notification period for state GST notifications, substituting earlier covered period with an extended terminal date.
The Commissioner, under the State GST framework and applicable rules, amends Notification No. 20/2017 and Notification No. 52/2017 by substituting in the first paragraph proviso the earlier covered period wording and terminal date with extended period wording and a later terminal date, as published in the state Gazette.

Extension of GST compliance deadlines: specified notification clauses now have substituted later dates to extend timelines.
Amendment under Section 148 substitutes later cut off dates in paragraph 2, clauses (i) and (iv) of Notification No.26/2018 State Tax, extending the operative timelines set by the principal notification without otherwise altering its provisions; the amendment is issued as Notification No.50/2018 State Tax and references the Gazette publication and the Commissioner of State Tax.

GST rate and scope amendments expand taxable services, add renewable energy construction entry and define specified organisations.
Amendments revise Odisha GST table entries and rates by inserting cross-references and new items: extend pilgrimage air transport to include non-scheduled and charter operations engaged by specified organisations (conditional on no input tax credit on goods), substitute entries for third party "goods carriage" insurance and leasing/renting services with revised rate designations, adjust cinema exhibition rates for higher-priced tickets, and add a new entry covering construction/engineering/installation services for renewable and waste-to-energy infrastructure; definitions for "specified organisation" and "goods carriage" are added.