Extension of GSTR-3B filing deadline for newly migrated taxpayers extends the covered period and postpones the final due date.
The Commissioner amends earlier notifications to extend the GSTR-3B filing window for newly migrated taxpayers by substituting the covered period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and changing the final due date from "31st day of December, 2018" to "31st day of March, 2019."

Manipur GST rules amended: electronic invoices allowed without supplier signature; refund, return and e-way protocols revised.
The amendment adds a registration rule permitting tax collectors under section 52 to state the State of collection and a potentially different principal place of business in FORM GST REG-07; removes certain job-worker transit wording; exempts supplier signature for electronic invoices and related documents issued under the Information Technology Act; restricts furnishing PART A of FORM GST EWB-01 for registered persons with specified return defaults subject to Commissioner discretion; inserts revision notice and order summary procedures (FORM GST RVN-01 and FORM GST APL-04); and substitutes comprehensive refund and annual return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with detailed statements, declarations and reconciliation requirements.

Scope clarification of exemption: item exclusion does not apply to services other than transport of goods within India.
Insertion of Explanation 2 to Notification No. 46/ST-2 clarifies that the specified item does not apply to a 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 amendment takes effect on the notified commencement date.

GST scope amendment narrows taxable services, excludes certain government registrations and adds entries for banking and security services.
Amendment adjusts scope of specified services: excludes GTA services to government entities registered solely for tax deduction under section 51; inserts entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services supplied to registered persons, with exceptions for certain government entities and persons under the composition scheme; and extends application to Parliament and State Legislatures. The amendment commences as stated in the notification.

GST exemption for specified services extended to certain GTA, PMJDY banking and recognised rehabilitation services under revised notification.
The notification amends the Haryana GST exemption schedule to add Nil-rated entries for goods transport agency services to certain government and local authorities registered only to deduct tax under Section 51, banking services to PMJDY Basic Savings Bank Deposit account holders, and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified public or registered establishments; it also revises, inserts and omits various table entries and adds a definition of "financial institution" aligned with the Reserve Bank of India Act.

GST notification amendment clarifies service classifications, adds renewable energy construction entries and defines specified organisations.
Amendment revises the Haryana GST services table by inserting new service entries for construction and installation of renewable and waste to energy systems taxed at the specified state rate, adding a pilgrimage passenger air transport entry for services engaged by specified organisations (subject to no input tax credit on goods), creating a separate admission category for high priced cinematograph tickets, adjusting rates and classifications for goods carriage insurance, leasing and financial services, and expanding explanations to define "specified organisation" and "goods carriage." The changes take effect on the stated commencement date.

Exemption for intra State gold supply by nominated agencies to exporters subject to export proof and procedural compliance.
Exempts intra State supply of gold under heading 7108 by a Nominated Agency to a registered recipient under the Export Against Supply scheme from State GST, provided the parties comply with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from such gold within ninety days and supply export documentation showing GSTIN within 120 days, failing which the Nominated Agency must pay the State Tax on unexported gold with interest from the date tax would have been payable.

GST classification and Schedule amendments clarifying frozen and preserved vegetables, printed music, and auctioned gift items.
Amendment revises the Schedule to the Haryana GST notification by substituting serial 43A to specify frozen vegetables (HS 0710) and provisionally preserved vegetables unsuitable for immediate consumption (HS 0711), and by inserting two new entries: printed or manuscript music (HS 49040000) and supply of gift items received by certain officeholders disposed of by public auction with proceeds used for public or charitable causes; the notification takes effect on 1 January 2019.

GST schedule amendments adjust classification and valuation rules, altering taxable treatment and tariff entries for specified goods.
Amendment revises Haryana GST rate Schedules by adding, omitting, substituting and re-numbering tariff entries - including cork products, marble, parts for disabled-person carriages, flexible intermediate bulk containers, lithium-ion accumulators, video game consoles and vehicle parts - and inserts an explanation deeming seventy per cent of gross consideration as value of specified goods where supplied together with a taxable service, with the changes effective from the notification's commencement date.

Notification of Foreign Post Offices expands list to include additional state foreign post offices under the customs notification.
The Central Board has amended Notification No. 31/2017-Customs (N.T.) by inserting additional table entries to list Foreign Post Offices in Bihar, Chhattisgarh, Chandigarh, Goa, Jharkhand, Madhya Pradesh, Meghalaya, Odisha and Puducherry, thereby extending the original notification's coverage to include those post offices.

Fixation of tariff values: updated commodity-specific import values announced for edible oils, metals, and agricultural commodities.
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal tariff-value notification, replacing prior entries with updated commodity-specific tariff values for edible oils (various palm and soybean oil grades), brass scrap, poppy seeds, areca nut, and specified gold and silver imports where benefit entries are availed.

Lower/no tax deduction certificates via TRACES enable electronic Form 13 filing, review, and system-generated issuance.
Electronic filing of applications in Form No. 13 for certificates under sub-section (1) of Section 197 and sub-section (9) of Section 206C is to be done via the TRACES portal with submission under digital signature or electronic verification code. The system supplies prior-year return data, audit reports, assessment orders and PAN demands to the Assessing Officer. Applications are assigned to TDS Assessing Officers according to jurisdiction and revenue-foregone thresholds; Assessing Officers may seek clarifications online, adopt system-suggested estimated rates or determine their own, and forward recommendations to Range Head or CIT for administrative approval before system-generated certificates are issued.

Statement filing requirement extended for operators-returns for October-December 2018 due by 31 January 2019 under section 52(4).
Certain operators, unable to obtain registration on the common portal due to technical issues, collected amounts for October, November and December 2018 and could not furnish the statement required by sub-section (4) of section 52 within the prescribed time; the Order declares that the due date for furnishing that statement for those three months is 31st January, 2019.

Place of supply allocation for services across states clarified; methods prescribed for lodging, immovable property, events, circuits.
Amendments set apportionment rules for services spanning multiple States: lodging apportioned by nights stayed; immovable property services apportioned by area; vessels apportioned by time in each territory; event services to unregistered recipients apportioned using generally accepted accounting principles; leased circuits apportioned by number of points in each State; services on goods or requiring physical presence apportioned by equal division, invoice value ratio, or accounting principles as applicable.

Annual return deadline extension shifts filing date under section 44, permitting delayed electronic submission for affected registered persons.
Postpones the statutory deadline in the Explanation to section 44 for furnishing the annual return electronically by substituting the earlier prescribed date with a later date, thereby extending the filing timeline for registered persons required to file electronically and not falling within the enumerated exceptions.

Clarification of applicability: notification excludes services other than transport of goods within India from its scope.
The notification inserts Explanation 2 in the Table against serial number 9, column (3), item (vi), 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; the existing Explanation is renumbered as Explanation 1 and the amendment takes effect from the commencement date stated in the instrument.

GST notification amendment excludes certain government recipients and adds BF, BC agent, and security service entries as taxable.
Amendment excludes goods transport agency services to government departments, local authorities, and governmental agencies that registered only for section 51 deduction; adds entries treating services by business facilitators to banking companies and agents of business correspondents to business correspondents as taxable when the recipient is located in the taxable territory; classifies supply of security personnel to registered persons as taxable with exclusions for government entities registered only for section 51 deduction and for registered persons under the composition scheme; extends applicability to Parliament and State Legislatures.

GST exemptions for specified transport, banking and rehabilitation services expanded, with related table revisions and a new financial institution definition.
The notification amends the Karnataka GST exemption table by adding exemptions for goods transport agency services when supplied to registered governmental deductors, banking services to PMJDY BSBD account holders, and rehabilitation professionals' services at specified institutions; it also inserts "banking companies" into an existing entry, substitutes a heading entry, omits another serial entry, and adds a definition of "financial institution" consistent with the Reserve Bank of India Act; the amendments take effect on the first day of January.

GST rate amendments expand taxable services for renewable energy construction and pilgrimage air transport, revise rates and definitions.
Amendments to the Karnataka GST notification modify the Schedule by adding and substituting service entries, including a new entry for construction and technical services for renewable and waste-to-energy installations, introduce a rate and input-credit restriction for pilgrimage air transport by specified organisations, reclassify leasing, rental, insurance and cinema admission services with adjusted rates, insert cross-references among serial entries, and expand Explanations to define "specified organisation" and "goods carriage". The amendments take effect on the first day of January, 2019.

Exemption on supply of gold by nominated agency: intra State supplies for jewellery export exempt from State tax subject to documentation.
Exemption from State GST is available for intra State supply of gold by a Nominated Agency for manufacture and export of jewellery to registered recipients, subject to adherence to prescribed export procedures. Recipients must export the jewellery and provide export documentation to the Nominated Agency within specified periods; if proof of export is not produced within those periods, the Nominated Agency must discharge the State Tax on the unexported quantity with interest from the date tax would have been payable.