Extension of notification deadlines under State GST lengthens specified compliance periods following administrative amendment on Council recommendation.
Amendment substitutes later dates for the deadlines specified in paragraph 2 of Notification No.13/2018 - State Tax, replacing the earlier date in clause (i) with a later date and similarly substituting a later date for the deadline in clause (iv), effected under the State's statutory amendment power on the Council's recommendation.

GST rate schedule amendments update commodity classifications and establish valuation rules for bundled supplies, effective January.
The notification inserts reference to sub-section (5) of section 15 and amends State GST rate schedules by omitting, substituting, inserting and renumbering multiple serial numbers and commodity descriptions across Schedules I-IV; it adds entries for specified natural stone, cork products, walking-sticks, fly ash bricks, parts for disabled carriages, flexible intermediate bulk containers, lithium-ion accumulators including power banks, video game consoles, and revises valuation for bundled supplies (70% goods, 30% taxable service where bundled with the service at S. No. 38). These amendments take effect 1 January 2019.

GST rate amendments revise tariff classifications and valuation treatment, altering schedule entries and applicability across UTGST rates.
Amendments to the Union Territory GST rate notification add a cross reference to the Central GST Act and modify multiple UTGST schedules by inserting, omitting, renumbering and substituting tariff entries and descriptions, including a deeming valuation provision for mixed supplies; the amendments specify HS headings for new items and take effect on the stated commencement date.

GST rate schedule amendment alters tariff classifications and applicable rates, revising entries and inserting valuation rule effective January.
Amendment to the Central GST rate notification revises the GST rate schedule and tariff classifications by making omissions, substitutions, insertions and renumberings across multiple Schedules to reclassify goods and adjust applicable rates; it adds an additional statutory basis for valuation and supply treatment, prescribes a deemed value allocation of seventy percent to goods and thirty percent to taxable service for a specified mixed supply entry, and inserts entries including natural cork, agglomerated cork and lithium-ion accumulators while deleting or renumbering numerous serial entries.

Extension of time for Form GSTR-3B filing for migrated taxpayers granted, with an amended filing period and deadline.
The Commissioner amends Notification No. 12/2018-GST to extend the period for newly migrated taxpayers, substituting "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replacing the earlier due date with the "31st day of March, 2019" for furnishing returns in Form GSTR-3B.

Input tax credit extension permitted for prior-year supplies where supplier uploaded details; rectification window also extended.
The Order permits a registered person to take input tax credit after the September return deadline where supplies from financial year 2017-18 have supplier-uploaded details under section 37(1) by the due date for March 2019; and allows rectification of errors or omissions in section 37(1) details after the September return deadline up to the due date for furnishing March 2019 details or for the January-March 2019 quarter.

Scope clarification of SGST rate notification: excludes all services except transport of goods from the specified item, altering applicability.
An explanatory amendment adds Explanation 2 to notification 1135-F.T., clarifying that the relevant item does not apply to any supply of service other than service by way of transport of goods between places in India; the pre-existing explanation is renumbered as Explanation 1, and the amendment takes effect from the stated commencement date.

Goods and Services Tax: carve-outs for government registrations and addition of specific taxable services clarified under amended notification.
Amendment inserts a proviso excluding application of goods transport agency transport services entry where the recipient government or governmental agency has registered solely for tax deduction purposes and not for making taxable supplies; adds entries for business facilitator to banking company, agent of business correspondent to business correspondent, and supply of security personnel to registered persons with exclusions for governments registered solely for tax deduction and for composition scheme taxpayers; and extends applicability to legislative bodies.

Service exemption: specified goods transport, PMJDY banking services and RCI recognised rehabilitation services exempt under West Bengal GST.
The notification inserts nil-rated entries for goods transport agency services to government/local authorities registered only for tax deduction, nil-rating of banking company services to Basic Savings Bank Deposit account holders under PMJDY, and nil-rating of rehabilitation professionals' services at specified institutions; it also amends certain headings and entries in the exemption table, omits one serial entry, and adds a definition of "financial institution" by reference to the Reserve Bank of India Act, effective 1 January 2019.

GST rate amendments expand taxable services, add renewable energy construction services and define specified organisations and goods carriage.
Amendment modifies the SGST service schedule by inserting and substituting table entries and rates for specified services, including pilgrimage air transport by non scheduled operators (subject to input tax credit conditions), third party insurance for goods carriage, financial and related services, leasing and rental services, cinema admissions above a set ticket price, and construction/technical services for renewable energy installations; it adds definitions for specified organisation and goods carriage and takes effect on January first.

Extension of return filing deadline: newly migrated taxpayers granted additional time to furnish FORM GSTR-3B under amended notifications.
An extension of the filing deadline for newly migrated taxpayers to furnish FORM GSTR-3B is effected by substituting the previously specified return period and due date in Notification No. 11/2017-GST and Notification No. 3/2018-GST with an expanded return period and a later final due date, thereby granting additional time for compliance under the Commissioner's amendment of those notifications.

State tax exemption on gold supplies to exporters subject to export and documentation conditions; failure triggers tax recovery with interest.
Exempts State tax on intra State supplies of gold by a Nominated Agency to registered jewellery exporters under the Export Against Supply scheme, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within the prescribed period and supply the shipping/export bill with GSTIN and export invoice within the further prescribed period; absent timely proof of export the Nominated Agency must pay the State tax on unexported gold with interest.

GST exemption for specified goods: state notification amended to add and substitute tariff entries, effective from next year.
Amends the State Tax (Rate) notification to substitute vegetable tariff entries for frozen and provisionally preserved vegetables, insert a tariff entry for printed or manuscript music, and insert an exemption for public-auctioned gift items received by high public officeholders where auction proceeds are used for public or charitable causes; amendment effective 1 January, 2019.

Late fee waiver for GSTR-4 returns: registered persons relieved if returns filed within prescribed compliance window.
Registered persons who failed to furnish returns in FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due dates shall have the amount of late fee payable under the relevant provision waived provided they furnish those returns between 22nd December 2018 and 31st March 2019; this insertion amends the earlier notification by adding the stated proviso.

Late fee waiver for delayed GSTR-3B filings caps daily penalties and grants full waiver for a specified filing window.
Waiver of late fees for delayed filing of FORM GSTR-3B limits daily late fee exposure: amounts in excess of twenty-five rupees per day are waived where State tax is payable; where the return shows nil State tax, amounts in excess of ten rupees per day are waived. Additionally, late fee is fully waived for registered persons who failed to file for months July 2017 to September 2018 by the due date but furnish those returns within the filing window from 22nd December 2018 to 31st March 2019.

Late fee waiver for delayed GSTR-1 filing allowed if returns are furnished within a specified amnesty window.
Amendment waives late fee liability for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they submit those details between 22nd December, 2018 and 31st March, 2019, thereby creating a limited compliance regularisation mechanism under the State GST notification.

GST procedural amendments: electronic documents exempted from signature and refund/annual return forms substantially revised for compliance.
The amendment package revises West Bengal GST Rules to permit registration without physical presence via specified FORM GST REG 07 entries; exempts supplier signature requirements for electronically issued invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; restricts furnishing PART A of FORM GST EWB 01 for certain return defaulters subject to Commissioner's discretionary relief; creates rule 109B requiring Revisional Authority notices in FORM GST RVN 01 and summary orders in FORM GST APL 04; and substitutes detailed refund (FORM GST RFD 01, RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).

TDS exemption for inter-government supplies clarified; supplies between government entities excluded from TDS notification provision.
The notification inserts a proviso excluding from the earlier notification any supply of goods or services that takes place between persons specified as government entities, thereby removing inter-governmental and PSU-to-government supplies from the TDS withholding requirement.

Extension of GSTR-1 filing period for newly migrated taxpayers allows additional time to furnish outward supplies details.
Amends an earlier notification to extend the period for furnishing details of outward supplies in FORM GSTR-1 for newly migrated taxpayers by substituting the previously specified month range with a later month range and by postponing the final due date for submission, thereby granting additional time for compliance under the State GST notification.

Extension of migration deadline for taxpayers required to complete provisional ID migration, with new submission timelines for nodal officers.
Amendment extends deadlines for taxpayers with provisional identifiers who did not complete migration, substituting later cutoff dates for furnishing required particulars to the jurisdictional nodal officer and for sending those particulars by email to the GSTN, thereby adjusting the compliance window under the earlier notification.