Late fee waiver for GSTR-5A returns caps recoverable per day late fee, reducing penalties where tax payable is nil.
Waives late fee for failure to furnish Form GSTR-5A by the due date: where integrated tax is payable, the waiver covers the portion of the late fee exceeding a specified per day amount; where the integrated tax payable is nil, the waiver covers the portion exceeding a lower specified per day amount for each day of delay, issued by the State government by notification under its statutory powers.

Late fee waiver for delayed GSTR-5 returns limits liability to amounts above nominal daily charges when filed late.
Waives the excess portion of the late fee for failure to furnish Form GSTR-5 by the due date: late fee liability is waived to the extent it exceeds twenty-five rupees per day; where the return shows nil state tax payable, the waiver applies to the extent the late fee exceeds ten rupees per day, creating a lower per-day cap for nil-tax GSTR-5 filers.

Late fee waiver for delayed GSTR-1 filings limits recoverable penalty to amounts above nominal daily thresholds.
Waives the amount of late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, to the extent such fee exceeds a specified daily threshold; a lower threshold applies where there are no outward supplies in the relevant month or quarter, thereby limiting recoverable late fee liability to nominal daily amounts up to those thresholds.

Common GST Electronic Portal notified for registration, payment, returns and e-way bill furnishing across the state.
The notification designates Common Goods and Services Tax Electronic Portal www.gst.gov.in for registration, tax payment, return filing and integrated tax settlement, and www.ewaybillgst.gov.in for furnishing electronic way bills; it names the managing agencies for each portal and supersedes the earlier departmental notification, with the stated commencement effect.

Late fee waiver for delayed GSTR-6 filings limits payable penalty above a nominal daily cap under state GST notification.
The State Government has waived the portion of the late fee payable by any registered person for failure to furnish the return in Form GSTR-6 by the due date that exceeds a nominal daily amount, thereby capping the recoverable penalty arising from delayed filing of the Form GSTR-6 under the State GST framework.

Late fee waiver for delayed GSTR-5A filings caps excess daily charges and lowers fees when integrated tax payable is nil.
The State invokes its statutory waiver power to limit late fees for failure to furnish Form GSTR-5A by the due date, waiving the portion of late fee that exceeds a specified daily amount, and providing a lower specified daily threshold where the return shows nil integrated tax payable.

Late fee waiver for delayed GSTR-5 filing limits excess penalties and lowers threshold where state tax payable is nil.
The notification waives the amount of late fee for failure to furnish Form GSTR-5 by the due date to the extent it exceeds twenty-five rupees per day; where the total State tax payable in the return is nil, the waiver applies to amounts in excess of ten rupees per day, thereby capping recoverable late fees for delayed GSTR-5 filings and providing a lower threshold for nil State-tax returns.

Late fee waiver for delayed GSTR 1 filing: excess daily penalties above prescribed minima are waived by state notification.
The State notification waives the portion of late fee for delayed filing of Form GSTR-1 that exceeds a prescribed daily threshold; a lower threshold applies where there are no outward supplies in the relevant month or quarter.

E-way bill rules require consignments over fifty thousand rupees to generate electronic transport documents with prescribed data.
The rules amend GST compliance, notably imposing e-way bill generation for consignments over fifty thousand rupees with prescribed PART-A/B data, vehicle and transporter update procedures, consolidation and validity tied to distance, cancellation and exception rules; introduce valuation rules for lottery, betting and race-betting supplies; revise aggregation exclusions for exempt supplies; permit specified invoices for Input Service Distributor credit transfers; and substitute related forms and refund provisions.

Pay matrix revision and deputation rules updated for senior capital market and financial transactions posts; qualification requirements clarified.
The rules amend recruitment for specified Group A SFIO posts by substituting pay-matrix levels for prior pay-band descriptions, stipulating that only one of each paired post operates at a time, mandating consultation with the Union Public Service Commission, revising deputation eligibility wording to "autonomous or statutory bodies," requiring essential diplomas to be from a recognised university or institute, and adding a desirable competency in evidence collection and statement recording for financial transactions posts.

Common Goods and Services Tax Electronic Portal designated for registration, tax payment, returns and electronic way bill furnishing.
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; it specifies that www.gst.gov.in is managed by the Goods and Services Tax Network and www.ewaybillgst.gov.in is managed by the National Informatics Centre and supersedes an earlier state notification.

Extension of filing deadline for Input Service Distributor FORM GSTR-6 returns; administrative deadline moved to a later statutory cutoff.
The Commissioner, under subsection (6) of section 39 read with section 168 and rule 65 of the Sikkim Goods and Services Tax framework, extends the time for furnishing FORM GSTR-6 by Input Service Distributors for the months of July 2017 to February 2018 until the 31st day of March 2018, superseding Notification No. 62/2017-State Tax dated 15th November, 2017 except as to prior actions.

Late fee cap for GSTR-6 returns: excess daily penalties are waived, limiting liability to the prescribed per day amount.
The State Government, under powers conferred by the State GST Act and on Council recommendations, 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 to the extent that it exceeds an amount of twenty-five rupees for every day during which such failure continues, thereby capping the per day penalty and relieving taxpayers of any excess over that daily amount.

Designation of Common GST Electronic Portals officializes gst and ewaybill portals for registration, returns, tax payment and e way bill filing.
Notification designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, return filing 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 State notification except as to prior acts, defines the portal managers as the Goods and Services Tax Network and the National Informatics Centre, and specifies an operative commencement date for these designations.

Late fee waiver for delayed FORM GSTR-5A returns limits payable daily charges and lowers threshold for nil tax returns.
Waiver of late fee for failure to furnish FORM GSTR-5A by the due date under section 47 is authorized under section 128 of the Sikkim GST Act. The notification waives amounts of late fee in excess of a specified per day threshold for any registered person; where the state tax payable in the return is nil, a lower per day threshold applies, reducing the late fee payable for such nil liability returns.

Late fee reduction for delayed GSTR-6 filing announced, waiving excess daily penalties beyond statutory minimum.
Waiver of late fee for registered persons who fail to furnish FORM GSTR-6 by the due date, enacted under the Manipur Goods and Services Tax Act, removes the portion of the daily late fee that exceeds twenty-five rupees for each day the failure continues, thereby limiting the daily penalty for delayed filing of this return.

Late fee waiver for GSTR-5 filings reduces per-day penalties for delayed returns, with a lower threshold when tax liability is nil.
The State Government waives the portion of late fee for failure to furnish FORM GSTR-5 that exceeds a specified per-day threshold; where the return shows nil state tax liability, a lower per-day threshold applies, reducing the effective per-day penalty for delayed filing.

Late fee waiver for delayed GSTR-5A filings reduces collectible daily charge and sets a lower threshold for nil integrated tax returns.
The notification limits late fee liability for delayed filing of FORM GSTR-5A under section 47 by waiving the portion of the daily late fee that exceeds a specified amount, and applies a lower waiver threshold where the total integrated tax in the return is nil.

Waiver of late fee for GSTR 1 non filing: excess daily charges waived; reduced waiver where no outward supplies.
The State Government waives the portion of the daily late fee for failing to furnish FORM GSTR 1 that exceeds twenty five rupees per day for registered persons; if there are no outward supplies in the period, the waiver applies to the extent the late fee exceeds ten rupees per day. The concession is limited to excess amounts and is issued under powers conferred by the State GST law on the recommendation of the Council.

Waiver of late fee for GSTR-5 provides relief by limiting payable daily penalties and reduced threshold for nil-tax returns.
Waiver of late fee is granted for delays in furnishing FORM GSTR-5: the Government waives the portion of the late fee that exceeds a nominal daily threshold for each day of delay for any registered person who fails to submit the return by the due date. A lower nominal daily threshold applies where the return shows nil central tax liability, reducing the waived-excess threshold for such nil-liability returns.