Input tax credit extension allows delayed claims where supplier uploaded details before the extended filing deadline.
The Order inserts provisos allowing registered persons to claim Input Tax Credit for 2017-18 invoices or debit notes after the September 2018 return due date until the return or details due for March 2019, provided the supplier uploaded the invoice details by the March 2019 cut-off; it likewise permits rectification of errors or omissions in furnished details after the September 2018 return deadline until the March 2019 details due date, including the January-March quarter.

Due date extension for GST statement compliance: furnishing for October-December 2018 deferred to 31 January 2019.
An Explanation is inserted into sub section (4) of section 52 declaring that the due date for furnishing the statement required under that sub section for the months of October, November and December 2018 shall be 31st January 2019, to address inability of certain operators to register on the common portal and file the electronic statement within the original timeframe.

Due date extension for GST statement filings: affected operators permitted to submit earlier months' statements by the January deadline.
Operators who collected amounts but could not obtain registration due to portal technical issues are granted a time-limited compliance relief: the due date for furnishing the monthly statement of outward supplies and amounts collected for the affected months is declared to be the later prescribed deadline, thereby permitting those operators to submit the required electronic statement by that extended date.

Extension of GSTR-8 filing deadline for months affected by portal registration issues to allow compliance.
The Order inserts an Explanation into section 52(4) declaring that the due date for furnishing the statement in FORM GSTR-8 for October, November and December 2018 is extended to 31st January 2019, to accommodate e commerce operators who could not obtain registration due to technical issues on the common portal, and is issued as a Removal of Difficulties Order under the enabling power of the Act.

Due date extension for GST statement filings granted for affected operators unable to register; single deadline set.
An Explanation is inserted into the filing provision declaring that, for operators prevented by technical issues on the common portal from obtaining registration but who collected the specified amount, the due date for furnishing the prescribed electronic statement of outward supplies and amounts collected for the months in question is extended to a single specified deadline.

Annual return filing deadline extended after GST electronic system delay, granting additional time for affected registered taxpayers to comply.
The Order, issued under the removal-of-difficulties power, amends the Explanation to section 44 of the Goa GST Act by substituting the originally prescribed deadline with a later date to address delays in the electronic filing system; it thereby extends the time for specified registered persons (excluding certain categories) to furnish the annual return for the stated period, relieving compliance difficulties arising from the non-operational GST portal.

Annual return filing deadline extended to 30th June 2019 for specified GST filings due to delayed electronic filing system.
The Gujarat Removal of Difficulties Order extends the due date for furnishing the annual return electronically for the period 1 July 2017 to 31 March 2018, recognizing that the electronic filing system is not yet operational and substituting the previously specified due date in the statute with a later calendar date to relieve difficulties faced by registered persons.

Extension of annual GST return due date for specified forms permits later electronic filing following system delays.
The Explanation to the annual return provision is amended by a Removal of Difficulties Order to substitute the earlier prescribed deadline with a later date for furnishing annual returns in Form GSTR-9, Form GSTR-9A and reconciliation statements in Form GSTR-9C for the impacted financial year, to address delays in making the electronic filing system operational.

Input tax credit extension permits late claims for prior financial year invoices until the subsequent March return deadline.
The Order extends the time for claiming input tax credit for invoices or debit notes relating to supplies made during the 2017-18 financial year where the supplier has uploaded details, permitting claims after the original September cutoff until the due date for the March return; it also allows rectification of errors or omissions in furnished details until the due date for March-period submissions, addressing transition-year implementation difficulties.

Input tax credit entitlement extended until March where supplier uploads details, and rectification window likewise extended.
Registered persons may claim input tax credit after the September return due date until the March return due date for supplies made in 2017-18 if the supplier uploaded details under section 37(1) by the March due date; rectification of errors in details under section 37(1) is similarly allowed after the September return cutoff until the March details due date or the January-March quarter.

Input tax credit deadline extended: entitlement and rectification allowed until the March return cut off for initial GST year.
A time limited extension allows registered persons to claim input tax credit for supplies made during the initial GST year after the September return deadline and until the due date for the March return, provided suppliers have uploaded invoice details by that March cut off. A corresponding extension permits rectification of errors or omissions in furnished details until the March deadline (including the January-March quarter).

Input tax credit entitlement extended for supplies from the first GST year until the subsequent return filing deadline.
The Order inserts provisos allowing registered persons to claim input tax credit after the September return deadline for the 2017-18 GST year until the return due date for March, where the supplier has uploaded corresponding details, and permits rectification of errors or omissions in furnished details after the September deadline until the due date for furnishing March period details or the January-March quarter.

Annual return filing deadline extended for affected GST taxpayers until the electronic filing system is operational at end of March.
The Order inserts an Explanation in Section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before the last day of March following operationalisation of the electronic filing system, providing a targeted extension to address difficulties caused by delay in making the electronic system available to registered persons (subject to the statutory exclusions).

Extension of GST retrospective period: amended order broadens covered months and postpones the compliance deadline for affected returns.
The Commissioner, on Council recommendation, amends the prior order by substituting the proviso's assessment window "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and changing the compliance cut-off from "31st day of December, 2018" to "31st day of March, 2019."

Extension of GST return period: covered months and filing deadline extended under Uttar Pradesh SGST notification on commissioner's amendment.
The Commissioner of Commercial Tax, Uttar Pradesh, by notification amends the first-paragraph proviso of the Order dated 26 March 2018, substituting the original month-range and filing deadline with an expanded month-range and a later filing deadline; the amendment is made under the powers conferred by the Uttar Pradesh GST Act and Rules and follows the Council's recommendation.

Extension of GST compliance period by administrative amendment, substituting the proviso's covered months and final deadline.
The Commissioner substitutes, in the first paragraph of the proviso to Order No. /GST-2017-18/07/Commercial Tax dated 21 November 2017, the original words, figures and letters identifying the covered months and the cut-off date with an extended range of months and a later cut-off date, thereby extending the period to which the proviso applies and postponing the final compliance deadline. The amendment is made under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with sub-rule (5) of rule 61 of the Uttar Pradesh Goods and Services Tax Rules, 2017, on the recommendations of the Council.

Scope of entry for multi-modal transport clarified: new explanation limits application to transport of goods within India.
The notification inserts Explanation 2 to specify that the relevant entry for multi-modal transport does not apply to any supply of service other than by way of transport of goods from one place in India to another; the prior Explanation is renumbered as Explanation 1, and the amendment takes effect from 1 January 2019.

Scope of GST exemptions narrowed for transport, business facilitator/agent and security services with specified exclusions.
The notification amends the Puducherry GST rate schedule by inserting a proviso excluding goods transport agency services supplied to government entities that are registered solely for tax deduction, adds entries treating services by Business Facilitators to banks, agents of Business Correspondents to Business Correspondents, and security personnel supply to registered persons as taxable (with exclusions for government entities registered only for tax deduction and composition taxpayers), and clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures; effective from the specified commencement date.

GST tariff entries updated: new nil-rated services for goods transport, Jan Dhan banking, rehabilitation, plus a financial institution definition.
The notification amends the Puducherry GST rate schedule to add nil-rated entries for goods transport agency services to certain government and registered entities, banking services to Basic Savings Bank Deposit account holders under the Jan Dhan scheme, and rehabilitation services by recognised professionals; it also modifies specific table entries, omits one serial entry, and inserts a statutory definition of "financial institution".

GST rate amendments update service classifications and add renewable-energy construction services, effective from January implementation.
The notification amends the Puducherry GST rate schedule by inserting, substituting and omitting specific service entries and rates, adds a new serial number 38 covering construction/engineering/installation services for renewable, waste-to-energy and ocean/tidal energy devices linked to Schedule I serial 234, and inserts definitions of "specified organisation" and "goods carriage" in the Explanation. It also adds a proviso restricting input tax credit for certain air transport services engaged by specified organisations for Government-facilitated pilgrimage; the amendments take effect from 1 January 2019.