Late fee waiver for delayed GSTR 3B filings: excess penalties waived and conditional full waiver for a specified filing window.
The Government waives the portion of late fee for failure to furnish FORM GSTR-3B from July 2017 onwards that exceeds twenty-five rupees per day, and where central tax in the return is nil the waiver covers the portion exceeding ten rupees per day. Additionally, registered persons who failed to furnish GSTR-3B for July 2017 to September 2018 may obtain full waiver of late fee if they file those returns between 22 December 2018 and 31 March 2019.

Late fee waiver for GSTR-1 filings when outward-supply returns are filed within the specified December-March compliance window.
Amendment waives the late fee for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 if they furnish those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019; the waiver is limited to the late fee and applies only upon filing within that specified window.

Refund and annual return procedures updated: new comprehensive forms, electronic document signature exemptions, and e way bill furnishing limits.
The amendment updates registration particulars for tax collection where no physical presence exists, removes certain job worker wording, and exempts supplier signatures for documents issued electronically under the Information Technology Act. It replaces and expands refund application forms with detailed grounds, annexures and calculation statements, substitutes annual return and reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C) with comprehensive templates and instructions, inserts rule 109B requiring notice and hearing for revision with FORM GST RVN 01 and mandates issuance of order summaries in FORM GST APL 04. It also restricts furnishing PART A of FORM GST EWB 01 for specified non filing registered persons and updates definitions and cross references.

Exclusion of specified inter-person supplies: notification amended so it does not apply to supplies between listed persons.
Amendment adds a proviso to Notification No. 38/1/2017-Fin(R&C)(72) providing that the notification shall not apply to the supply of goods or services or both which takes place between persons specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the Goa Goods and Services Tax Act, 2017.

Extension of GST compliance period expands the covered months and postpones the statutory deadline for affected taxpayers.
The Government amends an earlier notification under the Goa GST law by substituting, in the second proviso of paragraph 2, a later terminal month for the covered period and a later final date for compliance, thereby extending the months covered by the notification and postponing the deadline for actions contemplated therein.

Extension of GST notification deadlines, substituting earlier expiry dates with revised later deadlines for compliance periods.
Amendment under section 148 of the Goa Goods and Services Tax Act, 2017 substitutes later dates in Government notification No. 38/1/2017-Fin(R&C)(65) dated 6 August 2018: paragraph 2 clause (i) and paragraph 2 clause (iv) are amended by replacing their earlier prescribed expiry dates with revised later dates, thereby extending the applicable deadlines set by the original notification.

Scope clarification: new explanation narrows the item to services by way of transport of goods between places in India.
An explanation is inserted to exclude from the specified item any supply other than by way of transport of goods from a place in India to another place in India; the prior Explanation is renumbered and the amendment takes effect on the stated commencement date.

Registration-based exclusion for government recipients changes GST treatment of GTA, BF/BC and security personnel supply.
The notification carves out an exclusion so GTA services by road to government bodies that are registered solely for tax deduction do not fall within the entry; adds entries covering Business Facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel supply to registered persons with exclusions for government recipients registered only for tax deduction and for persons under the composition scheme; and extends applicable provisions to Parliament and State Legislatures. Effective 1 January 2019.

GST exemptions expanded for specified government, banking and rehabilitation services, and a financial institution definition is added.
Amendments add targeted exemptions in the Goa GST rate schedule: services by goods transport agencies transporting for government entities registered solely for tax deduction; banking services to PMJDY BSBD account holders; inclusion of banking companies in an existing exemption; substitution of a tariff heading; omission of another entry; and exemption for rehabilitation professionals at specified institutions. The term financial institution is defined by reference to the Reserve Bank of India Act. Effective date: 1 January 2019.

GST rate amendments expand taxable services to include renewable energy construction and pilgrimage air transport under conditions.
The notification amends the Goa GST rate schedule by adding a new entry imposing a nine percent State tax on construction, engineering, installation and related technical services for setting up renewable and alternative energy systems; it also prescribes a 2.5 percent rate for non-scheduled air passenger transportation engaged by specified organisations for religious pilgrimage, conditional on non-availability of input tax credit, and inserts definitions for "specified organisation" and "goods carriage", while revising rates and cross-references for leasing, insurance of goods carriage, cinema admissions and related services.

Export-linked exemption for gold supply by nominated agency: tax waived subject to export proof; agency liable if proof not furnished.
State GST is exempted on intra State supply of gold by a Nominated Agency to a registered jewellery exporter under the Export Against Supply scheme, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the supplied gold and furnish the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the prescribed period. If export proof is not produced in time, the Nominated Agency must pay the State Tax for the unexported quantity with interest from the date tax would have been payable.

GST exemption schedule expands to specified vegetables, printed music, and publicly auctioned official gifts used for charitable purposes.
The State GST exemption schedule is amended to cover frozen vegetables and provisionally preserved vegetables unsuitable for immediate consumption. Exemption coverage also includes printed or manuscript music and Government public-auction supplies of gift items received by specified functionaries or public servants, where proceeds are used for a public or charitable cause. The amendments take effect on 1 January 2019.

GST rate schedule amendments adjust goods classifications and taxable entries, inserting and omitting items with revised applicability.
Amendment to the Goa GST rate notification alters tariff schedules by inserting, omitting, substituting and re numbering specified entries across the 2.5%, 6%, 9% and 14% rate lists; adds new commodity descriptions (including cork, marble, lithium ion accumulators, video game consoles and certain vehicle parts), revises textual scope and size/value thresholds, and introduces a value deeming explanation for mixed supplies with specified taxable services. The changes are made under the powers of sub section (1) of section 9 and sub section (5) of section 15 of the Goa GST Act.

Extension of filing deadline for FORM GST ITC-04 allows returns for job-worker transactions until end-March deadline.
Extension of the time limit for furnishing FORM GST ITC-04 is granted for goods dispatched to a job worker or received from a job worker during July 2017 to December 2018, with the deadline extended until 31 March 2019; this notification supersedes the prior notification while saving prior actions.

Due date extension for GSTR 1 filings for newly migrated taxpayers extended to a March deadline.
Amends Notification No. 21/2018 C.T./GST to extend FORM GSTR 1 obligations for newly migrated taxpayers by substituting the return period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replacing the filing due date "31st day of December, 2018" with "31st day of March, 2019."

IGST scope clarification: services other than inland transport of goods are excluded from that notification item.
Insert an Explanation into item (vi) of Notification No. 8/2017 under section 6(3) of the Integrated GST Act clarifying 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, and renumber the existing Explanation as Explanation 1.

Scope of supply by way of transport of goods clarified; non-transport services excluded from the rate item effective soon.
The Government inserts Explanation 2 into Notification No. 11/2017 to provide that the specified item does not apply to any supply of a service other than by way of transport of goods from a place in India to another place in India; the pre-existing explanation is renumbered as Explanation 1 and the amendment takes effect from the stated commencement date.

Due date extension for GSTR-3B filing for newly migrated taxpayers provides additional time to complete returns.
Extends the filing deadline for FORM GSTR-3B for newly migrated taxpayers by substituting the previously stated taxable period and cutoff date in the earlier notification, thereby providing an expanded taxable period and a later final due date for filing consolidated returns under the West Bengal GST framework.

Service applicability: item amended to exclude services other than transport of goods between places in India, effective January.
The notification inserts an Explanation excluding from the specified item any supply of a service other than by way of transport of goods from one place in India to another, renumbers the existing Explanation as Explanation 1, and makes the insertion effective from 1 January 2019.

Service exclusion: item (vi) does not apply to services other than transport of goods within India, effective January.
Inserts an Explanation to Notification No.11/2017-State Tax (Rate) clarifying that item (vi) against serial number 9 shall 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; the existing Explanation is renumbered as Explanation 1 and the inserted provision commences on the stated date.