Classification of government rentals: renting of immovable property to GST registered persons now specified; insurance agent term clarified.
The amendment inserts entry 5A to classify services supplied by Central, State, Union territory or local authorities by way of renting immovable property to any person registered under the Goa Goods and Services Tax Act, 2017, and adds an Explanation defining "insurance agent" as per clause (10) of section 2 of the Insurance Act, 1938.

GST exemption scope expanded for public-purpose composite supplies and specified services, altering thresholds and introducing IFSC intermediary relief.
The notification amends Goa GST exemptions: it adds "Government Entity," creates a nil-rated entry for composite supplies to governments relating to Panchayat or Municipality functions where goods are 25% of value, extends one-year benefit to three years, inserts temporary nil-rating for international goods transport by aircraft or vessel until 30 September 2018, expands exemptions for student transport, warehouse fumigation, RTI information services, Coast Guard group life insurance, raises specified monetary thresholds, nil-rates reinsurance and IFSC intermediary services to foreign customers, and amends educational service exemptions including entrance fees and online journals.

GST rate amendments expand concessional coverage for affordable housing and revise composite works contract valuation and input credit conditions.
The notification amends Goa GST rate entries to expand concessional coverage for specified housing schemes and original works, revise composite works contract treatment for sub contractors supplying services to government entities, condition concessional rates on non availability of input tax credit for certain supplies, and prescribe that where transfer of land forms part of specified composite supplies the land component shall be deemed to be one third of the total amount charged, with a defined meaning of total amount.

Designation of Common GST electronic portals: gst.gov.in for tax processes and ewaybillgst.gov.in for e-way bills.
Notification designates www.gst.gov.in as the Common GST Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills; it supersedes an earlier notification except as to prior actions and is effective from 16 January 2018.

Late fee waiver for delayed GSTR-6 filings limits daily late fee exposure and eases compliance burden under GST.
The state notification waives the portion of the late fee payable by a registered person for failure to furnish FORM GSTR-6 by the due date that exceeds a prescribed per day amount, thereby capping the daily late fee exposure for delayed GSTR-6 filings; the waiver takes effect from the stated operative date and is issued under the government's statutory powers on council recommendation.

Late fee reduction for delayed GSTR-5A returns: excess per-day penalties waived; smaller per-day floor if integrated tax payable is nil.
State notification waives the portion of the per-day late fee for failure to file FORM GSTR-5A that exceeds a minimal daily amount; where the return shows no integrated tax liability, the waiver applies to any late fee exceeding a lower minimal per-day amount. The measure is effected under state GST powers and applies from the notified commencement date, differentiating waiver floors by whether integrated tax is payable.

Reduction of late fee for delayed Form GSTR 5 filing: waiver caps per day penalty and applies retrospectively.
Waiver limits late fee for delayed filing of FORM GSTR-5 by removing the portion in excess of twenty five rupees per day of delay; where total central tax payable is nil, the waiver removes the portion in excess of ten rupees per day. The notification is effective retrospectively from the stated operative date and issued under powers conferred by the tax statute.

Late fee waiver reduces excess daily charges for delayed GSTR-1 filing; lower rate applies when no outward supplies.
The Government waives the portion of the late fee payable for failure to furnish outward supply details in FORM GSTR-1 by the due date that exceeds twenty-five rupees per day; where there are no outward supplies, the excess over ten rupees per day is waived. This waiver is effective from 23 January 2018.

E-way bill requirement tightened: new pre-movement information, generator/transporter duties and consolidated e-way processes clarified.
Amendments to the West Bengal GST Rules 2017 revise procedural timelines and wording of rate descriptions, prescribe valuation for lotteries, betting, gambling and horse racing under new rule 31A, clarify exclusions from aggregate exempt supplies, allow invoice-based transfer of common input service credit to an Input Service Distributor with specified particulars, require carrying tax invoice or bill of supply where e-way bill is not required, and substantially revise e-way bill obligations, validity, exceptions, and related forms and refund procedures for exports.

Designation of Common GST portal and e way bill portal, assigning their managing agencies and effective operation.
The Government designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, return filing and integrated tax settlement, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills; this notification supersedes the earlier finance department notification, with each portal identified by its managing agency and the notification treated as having come into force from the stated commencement date.

Late fee waiver for delayed FORM GSTR-6 filings reduces excess daily penalty for registered persons.
Under section 128 of the Maharashtra Goods and Services Tax Act, 2017, the State government, on the recommendations of the Council, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 to the extent that such fee exceeds twenty-five rupees for every day during which the failure continues.

Late fee waiver for delayed GSTR-5A filings caps daily penalties, with a lower cap when integrated tax is nil.
The notification caps late fee liability for failure to furnish FORM GSTR-5A by waiving any amount in excess of a prescribed daily ceiling; a lower daily ceiling applies where the return shows nil integrated tax, thereby limiting payable late fee for each day of continued non-filing.

Late fee waiver for delayed GSTR 5 filings reduces daily penalty excess; greater waiver applies when central tax liability is nil.
The State waives the portion of late fee for failure to furnish FORM GSTR-5 by the due date that exceeds a specified daily threshold; if the return shows nil central tax payable, a lower daily-threshold excess is waived, with the extent of waiver conditioned on whether central tax is payable in the return.

Late fee reduction for delayed GSTR-1 filings curbs daily penalty exposure while preserving compliance requirements.
The notification waives the portion of late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date where the fee exceeds a specified per day threshold; a lower per day threshold applies where there are no outward supplies, with the excess waived under the powers conferred by the Act.

E-way bill requirement: pre-movement electronic furnishing, validity, exceptions and consolidated bill procedures now prescribed.
The notification amends Maharashtra GST Rules by extending specified timeframes, revising descriptive levy text to refer to turnover in the State/Union territory, inserting valuation rule 31A for lotteries and betting (setting deemed values and definitions), excluding specified categories from aggregate exempt supplies, enabling transfer invoices to Input Service Distributors sharing PAN/State code, requiring conveyance personnel to carry invoices when no e-way bill is needed, amending refund provisions for notified zero-rated supplies, and extensively prescribing e-way bill pre-movement electronic requirements, roles, validity, exceptions and forms under rule 138 and related rules.

Extension of GSTR-6 filing deadline granted for Input Service Distributors, allowing deferred returns submission under GST rules.
The Commissioner of State Tax, West Bengal, extends the deadline for furnishing FORM GSTR-6 by Input Service Distributors for the months of July 2017 to February 2018 until 31 March 2018, superseding the earlier notification of 15 November 2017, and declares the extension to be effective from 23 January 2018.

GSTR-3B filing deadline extended, altering statutory compliance timeline for return submission and late-filing obligations under state notification.
Amendment substitutes the previously prescribed due date for FORM GSTR-3B for the specified tax period with a later date, treated as effective from the earlier date specified in the amendment; issued by the Commissioner of State Tax under powers conferred by the State GST Act to modify the table entry in the earlier notification and thereby adjust the statutory filing deadline for taxpayers.

Common GST Electronic Portal designated for registration, tax payment, returns and integrated tax settlement; separate portal for ewaybills.
Designation of www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, tax payment, returns filing and integrated tax settlement, and designation of www.ewaybillgst.gov.in as the portal for furnishing electronic way bills; this notification supersedes the earlier SRO 299 insofar as future operation is concerned.

Late fee relief for delayed GSTR-6 filings caps daily penalty to a nominal amount under notified waiver.
The State Government waives the portion of late fee for failure to furnish FORM GSTR-6 that exceeds twenty-five rupees per day, thereby limiting the effective daily penal levy for late GSTR-6 returns; the waiver takes effect from the notification's commencement date.

Late fee waiver for delayed GSTR-5A filings reduces excess penalty liability and further relaxes fees when integrated tax is nil.
The State Government waives late fee liability for delayed filing of FORM GSTR-5A by registered persons to the extent the fee exceeds twenty-five rupees per day; where the return shows nil integrated tax payable, the waiver applies to the extent the fee exceeds ten rupees per day. The waiver is issued under the enabling Act and takes effect from 23 January 2018.