Time of tax liability: state tax on development-rights and construction-service supplies arises on transfer of possession.
Notification designates registered persons exchanging development rights and construction services such that the liability to pay state tax on those supplies, where consideration is partly or wholly in the form of construction service or development rights, arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by entering into a conveyance deed or similar instrument.

Rental of immovable property supplied by government to registered persons now addressed in the State GST rate notification.
The amendment inserts a new table entry (serial 5A) in the State Tax (Rate) notification specifying that services supplied by the Central Government, State Government, Union territory or local authority by way of renting immovable property to any person registered under the Central Goods and Services Tax Act, 2017 are captured by that entry, and adds an Explanation clause (f) defining "insurance agent" by reference to clause (10) of section 2 of the Insurance Act, 1938.

Tax exemption amendments expand government-recipient nil-rated supplies and add IFSC intermediary and insurance-related nil-rated services.
Amendments to Notification No.12/2017-State Tax (Rate) add "Government Entity" to eligibility language and create a nil-rated entry for composite supplies (Chapter 99) where goods are not more than 25% of value, provided to government recipients in relation to Panchayat and Municipality functions; introduce temporary nil-rated transport services for export of goods by air and vessel; expand and clarify nil-rated services including insurance, reinsurance, IFSC intermediary services in foreign currencies, fumigation of agricultural warehouses, student transport to certain educational institutions, and additions to educational service exemptions with specified carve-outs.

GST concessions for affordable housing and construction clarified, with input tax credit and valuation conditions specified.
Amendments to the State Tax (Rate) notification, effective 25 January 2018, add and substitute table entries to extend specified tax treatment to in situ slum redevelopment, Affordable Housing and related EWS/LIG/MIG housing under Housing for All (Urban)/Pradhan Mantri Awas Yojana, clarify composite works contract supplies by sub contractors to governmental purchasers with procurement provisos, limit concessional treatment where input tax credit has been taken for certain housekeeping, support and transport services, and prescribe that valuation of land transfers in specified composite construction supplies be deemed to be one third of the total amount charged.

Common GST Electronic Portal notified; gst.gov.in and ewaybillgst.gov.in designated for registration, payments and e-way bills.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, payment of tax, furnishing of returns and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bills, superseding an earlier state notification and including explanations that gst.gov.in is managed by the Goods and Services Tax Network and ewaybillgst.gov.in is managed by the National Informatics Centre.

Extension of filing deadline for Input Service Distributor returns in FORM GSTR-6 allows late submission for specified past months.
The Commissioner, under powers conferred by the State Goods and Services Tax law and the relevant procedural rule, extends the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified in the notification until a prescribed cutoff date in March 2018, and supersedes an earlier notification except as to matters done or omitted before such supersession.

Late fee waiver for GSTR-6 filing defaults removes excess per-day charges beyond prescribed threshold under GST notification.
Waives the amount of late fee payable by a registered person for failure to furnish the return in FORM GSTR-6 by the due date; the waiver applies only to the portion of the late fee which exceeds twenty-five rupees for every day during which such failure continues, effected by state notification under statutory powers.

Late fee waiver for delayed GSTR-5A filings, reduced per-day caps apply depending on integrated tax liability per return.
Waives the late fee payable by registered persons for failure to furnish FORM GSTR-5A by the due date, excluding from waiver any late fee up to a specified modest per-day threshold; where the integrated tax payable in the return is nil, the waiver applies up to a lower per-day threshold, thus limiting recoverable penalty exposure based on the return's integrated tax liability.

Late fee waiver for GSTR-5 returns: excess waived above specified per-day thresholds; stricter waiver when central tax payable is nil.
The State government waives the late fee for failure to furnish FORM GSTR-5 by the due date to the extent the fee exceeds twenty five rupees per day, and where the total central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day, implementing differentiated per day thresholds for late fee liability.

Late fee waiver for GSTR-1 non-filing: excess charges above a nominal per day threshold are exempted.
Waiver of late fee is announced for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date under section 47; the Government, under section 128, exempts the portion of late fee that exceeds a nominal per day amount, with a lower excess threshold where there are no outward supplies.

Meghalaya GST amendment updates e-way bill requirements, lottery valuation, refunds, input service distributor invoicing and validity rules.
The Meghalaya GST (Amendment) Rules, 2018 amend Rules, 2017 to (1) adjust timelines and clarify table entries in rule 7 to reference turnover in the State; (2) insert rule 31A prescribing valuation methods for lotteries and betting/racing actionable claims; (3) amend rule 43 to exclude specified notified services and certain financial/transport services from exempt supply aggregation; (4) provide invoicing procedures for transfers to an Input Service Distributor and require transporters to carry invoices where no e-way bill exists; (5) revise refund provisions and substitute comprehensive e-way bill rules (FORM GST EWB-01/02) including pre-movement information, Part A/B responsibilities, consolidated bills, distance-based validity and specified exemptions.

Notification amendment: substitution of prescribed date in state GST notification, changing the notified effective date.
The Government of Meghalaya, invoking statutory authority and the relevant rule, amends Notification No. ERTS(T) 65/2017/Pt./28 by substituting the date entry in column (3) against serial number 5 of the Table with a new date, as promulgated in an official notification and accompanying memorandum from the Excise, Registration, Taxation & Stamps Department.

Extension of return filing deadline for Input Service Distributor GSTR-6 returns granted for specified earlier tax periods.
The Commissioner of State Tax, Assam extended the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the specified earlier tax periods to a later prescribed date, issued under the statutory authority to modify filing timelines and stated to supersede an earlier notification except as to prior actions.

Import permission extended for urea, allowing National Fertilizer Limited continued imports under Foreign Trade Policy until 26 February.
The Notification extends a prior import-policy permission for urea by two months, authorising M/s National Fertilizer Limited to import urea until 26 February 2018, relying on powers under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.

GST exemption alignment with central customs notification clarifies eligible public research institutions and departmental authority for exemption.
Amendments to the Goa GST notification reword the description of eligible public research and academic institutions, correct references to the central department name in the Table, and insert an Explanation confirming that the exemption aligns with a specified Government of India customs notification and applies from the cited effective date, with the notification specifying its local commencement date for these amendments.

Margin-based state tax exemption for intra-state supplies of old and used motor vehicles subject to specified classifications and conditions.
Exempts the state tax on intra-state supplies of specified old and used motor vehicles by limiting taxable value to the supplier's margin, with different margin-based tax rates for defined vehicle categories; vehicle specifications follow the Motor Vehicles Act, 1988. Margin is computed as consideration less depreciated value for registered persons who claimed income-tax depreciation, or as selling price less purchase price otherwise, with negative margins ignored. Exemption does not apply where input tax credit, CENVAT or VAT input credit has been availed.

GST schedule amendments update tariff entries, add de-oiled rice bran, cottonseed cake and hearing-aid parts; effective January 25.
Amendments revise GST schedule entries by substituting the entry for serial number 102 with a revised list of feeds, inserting separate entries for de-oiled rice bran and cotton seed oil cake, substituting the tariff code at 136A, excluding ghamella from the description at 137, substituting "Vibhuti" at 148, and inserting a new entry for parts for manufacture of hearing aids; effective from 25 January 2018.

GST rate amendments update Goa schedules, altering classification and applicable GST rates for specified goods and inputs.
Amendments made under section 9 revise Goa's GST notification by inserting, substituting and omitting specified goods and tariff descriptions across Schedules I-VI, thereby changing the classification and applicable GST rate treatment for numerous listed items including specified foodstuffs, chemicals, bio-pesticides, fuels, fabrics, wood products, irrigation equipment and precious/semi-precious stones.

Exemption for exploration and mining service licences from state tax where consideration is government's share of profit petroleum.
Exempts the intra State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas from state tax where the consideration paid to the Government is in the form of the Government's share of profit petroleum as defined in the contract.

Liability to pay state tax arises when possession or right in constructed property is transferred to the development-rights supplier.
Notification designates (a) suppliers of development rights taken in consideration partly or wholly as construction services and (b) suppliers of construction services taken in consideration partly or wholly as development rights; in both cases the liability to pay state tax on such service supplies arises when the developer or builder transfers possession of, or the right in, the constructed complex, building or civil structure to the person supplying development rights by entering into a conveyance deed or similar instrument.