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.

Port addition authorises Krishnapatnam for sawn timber import and export, aligning it with existing policy conditions.
The Central Government amended Chapter 44 of Schedule 2 of the ITC(HS) Classification to add Krishnapatnam port to the list of ports authorised for import and export of sawn timber made exclusively from imported wood logs, and declared that all existing policy conditions applicable to other listed ports shall apply to Krishnapatnam with immediate effect.

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.

Late fee waiver for delayed GSTR-4 filers who submit returns within the prescribed compliance window to avail relief.
The amendment inserts a proviso waiving the late fee payable under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date but furnish those returns between 22nd December, 2018 and 31st March, 2019.

Late fee waiver for delayed GSTR 3B filings: small daily fee capped and additional relief for late filers in specified window.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B from July 2017 onwards, capping recoverable late fee at a small daily threshold; for returns showing nil state tax the waiver reduces the daily threshold further. The waiver also fully applies to those who file outstanding GSTR-3B returns for July 2017 through September 2018 within the specified late filing window between late December 2018 and end of March 2019. The notification supersedes earlier inconsistent notifications without affecting prior actions.

Late fee waiver for delayed GSTR-1 filings where registered persons furnish outward-supply details within the specified amnesty window.
The notification amends the earlier Finance Department notice to provide that the late fee payable under section 47 shall be waived for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date but who furnish those details between 22nd December, 2018 and 31st March, 2019.

Exclusion of inter-person supplies: notification no longer applies to supplies between persons specified under section 51 clauses (a)-(d).
The amendment inserts a proviso excluding the notification's application 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 Act.

Extension of tax period shifts covered months and extends last filing deadline to a later quarter.
Amendment changes the second proviso of paragraph 2 in the earlier notification by substituting the originally specified covered months with a later range and replacing the original final compliance date with a later final date, effected under the State goods and services tax statute on the recommendation of the GST Council.

Deadline extension for GST compliance: notification postpones specified cut-off dates for filing to later dates.
Amendment to an earlier GST notification substitutes later calendar dates in paragraph 2: clause (i) replaces the original date with a later date, and clause (iv) likewise substitutes a later date, effected under the power of section 148 of the Goods and Services Tax Act on the GST Council's recommendation.

Scope exclusion for non-transport services narrows the notification's applicability to transport of goods between places in India.
An explanatory proviso (Explanation 2) is inserted to state that the item does not apply to supply of a service other than by way of transport of goods from a place in India to another place in India, thereby limiting the item's application to transport-of-goods services; the preexisting Explanation is renumbered as Explanation I and the amendment takes effect from 1 January 2019.

GST exemption for services to government entities registered solely for tax deduction clarified with specific service entries added.
The amendment inserts a proviso excluding goods transport agency services to government departments, local authorities or governmental agencies that are registered solely for deducting tax at source from the relevant entry; it also adds distinct entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, while carving out non-applicability for government entities registered only for tax deduction and for registered persons under the composition scheme; applicability to Parliament and State Legislatures is affirmed.

GST exemption for specified services extended to government-directed transport, PMJDY banking, and recognised rehabilitation professionals.
The notification amends the Odisha GST schedule to add Nil-rated entries for services by goods transport agencies to government entities registered only for tax deduction under Section 51, services by banking companies to PMJDY Basic Saving Bank Deposit account holders, and services by Rehabilitation Council of India-recognised professionals at specified institutions; it also inserts a statutory definition of "financial institution" aligning with the Reserve Bank of India Act and effects related textual and heading modifications. The amendment is effective from the first day of January, 2019.

Exemption on supply of gold for export by nominated agency subject to export documentation and tax recovery obligations.
Intra State supply of gold under the Customs Tariff heading for gold by a Nominated Agency to a registered recipient for the Export Against Supply by Nominated Agency scheme is exempt from State GST under section 9, subject to compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within the prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the further prescribed period; failing which the Nominated Agency must pay State Tax with interest on the unexported quantity.

GST schedule amendment adds and substitutes tariff entries for frozen vegetables, printed music and auctioned gifts, altering treatment.
Amendment substitutes schedule entries to create distinct tariff headings for frozen vegetables and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music, and adds an entry addressing government public auctions of gift items received by high officials when auction proceeds are applied to public or charitable causes; the notification specifies an effective commencement date.

GST rate amendments adjust commodity classifications and rates, reorganising schedules and inserting valuation rules with an effective date.
The notification amends the statutory basis by inserting sub section (5) of section 15 and restructures Schedules I-IV under Odisha GST: omitting, substituting, inserting and renumbering numerous tariff entries; refining product descriptions and size thresholds; adding an explanatory valuation rule for mixed supplies that apportions gross consideration between goods and taxable services; and introducing new commodity entries including cork, marble/travertine, lithium ion accumulators and parts for disabled person carriages. The amendments take effect from the commencement date stated in the notification.

Odisha GST rules amend electronic invoice signature rules, e-way bill furnishing restrictions and revisional notice procedures.
A new sub rule requires applicants collecting tax under Section 52 without physical presence to state the State/Union territory in PART A of FORM GST REG 07 and the State/Union territory of the principal place of business in PART B. Electronic issuance of invoices, bills of supply, consolidated invoices, other documents in lieu thereof and tickets need not bear the supplier's handwritten or digital signature if issued in accordance with the Information Technology Act, 2000. A revisional authority must serve FORM GST RVN 01, afford a hearing and issue a summary in FORM GST APL 04 when passing revisional orders.

Late fee waiver for delayed GSTR-4 filings where returns are submitted within the specified amnesty window.
An amendment waives the late fee payable for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, provided those returns are furnished between 22nd December 2018 and 31st March 2019; the proviso is inserted into the earlier notification and issued under powers conferred by the Goa Goods and Services Tax Act, 2017.