Exemption from GST on gold supplied by nominated agencies to exporters, subject to export and documentation requirements.
Exempts intra State supply of gold in heading 7108 by a Nominated Agency under the Export Against Supply scheme from State GST, provided the Nominated Agency and recipient comply with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the gold within ninety days and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within 120 days. If export proof is not furnished, the Nominated Agency must pay State tax on unexported gold with interest from the date tax would have been payable.

GST schedule amendment: substituted and inserted tariff entries altering treatment of certain vegetables, printed music and auctioned gifts.
The notification amends the Puducherry GST schedule by substituting a serial entry to create distinct classifications for frozen vegetables and provisionally preserved vegetables; inserting a tariff entry for printed or manuscript music, whether or not bound or illustrated; and inserting a provision covering government public auctions of gifts received by high public office holders where proceeds are used for public or charitable causes. The amendments are made under the Act's delegated authority and commence on the prescribed effective date.

GST rate amendments: schedule reclassifications, new inclusions, valuation rule for mixed supplies, and rate reallocations.
The notification amends the Puducherry GST rates by adding a citation to sub section (5) of section 15 and altering Schedule entries across multiple rate bands: 2.5% items are omitted, inserted or renumbered (including marble, cork, footwear, walking sticks, fly ash products and parts for disabled carriages) and a valuation rule for mixed supplies is prescribed; 6%, 9% and 14% schedules are similarly revised to add, omit or substitute tariff descriptions (including cork articles, flexible bulk containers, retreaded tyres, lithium ion accumulators/power banks, video game consoles and vehicle parts). The amendments take effect from 1 January 2019.

Scope clarification of GST notification: exclusion of services other than transport of goods from the specified item applies from commencement.
An explanatory provision is inserted into the cited GST notification to clarify that the relevant item shall not apply to any supply that is a service other than the transport of goods from one place in India to another; the existing explanation is renumbered and the amendment commences on the first day of January, 2019.

GST scope: specified service entries exclude entities registered solely for tax deduction from certain service supplies.
Amendment inserts provisos excluding from certain service entries (including goods transport agency services and security personnel supply) recipients-government Departments, local authorities, or governmental agencies-that have registration solely for tax deduction and not for making taxable supplies, and also excludes registered persons paying tax under the composition scheme.

GST exemption expanded to include select government-directed goods transport, PMJDY banking services and rehabilitation professionals.
Amendments insert nil-rated entries for services by goods transport agencies to government entities where the recipient is registered only to deduct tax under section 51, services by banking companies to PMJDY basic savings account holders, and rehabilitation, therapy or counselling services by Rehabilitation Council of India-recognised professionals at specified institutions; substitute a tariff heading entry; omit a serial entry; insert "banking companies and" in an existing entry; and add a definition adopting the Reserve Bank of India Act meaning of "financial institution".

GST amendment expands taxable service entries and adds definitions, affecting transport, construction and leasing services from Jan 1, 2019.
Amendment revises Schedule entries to the Tamil Nadu GST notification by substituting and inserting service descriptions and State tax rates, adding cross references to a new serial entry for construction and technical services relating to renewable and waste to energy installations, introducing a specific entry for non scheduled air transport for Government facilitated pilgrimage subject to an input tax credit restriction, and inserting definitions for "specified organisation" and "goods carriage". The amendment takes effect on the first day of January, 2019.

Exemption for intra State gold supply by nominated agencies: conditional SGST relief subject to prescribed export and documentation timelines.
Exemption from State GST applies to intra State supply of gold (heading 7108) by a Nominated Agency to a registered recipient under the Export Against Supply by Nominated Agency scheme, conditional on compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within a prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice within a further prescribed period, failing which the Nominated Agency must pay the State Tax with interest on the unexported quantity.

GST schedule amendment adds frozen vegetables, printed music and auctioned official gifts; clarifies supply treatment and effective date.
The notification amends the GST Schedule by substituting entries to classify frozen vegetables and by inserting a tariff entry for printed or manuscript music, and by adding a Schedule entry treating government public-auctioned gifts received by senior public officeholders-where proceeds are earmarked for public or charitable causes-as a scheduled supply category; the amendments are enacted under the Act and come into force at the start of the next calendar year.

GST rate amendments revise taxable goods lists and schedule classifications, altering rate allocations and valuation rules for mixed supplies.
The notification amends the state GST schedule classifications and statutory citations, inserting reference to sub section (5) of Section 15 alongside sub section (1) of Section 9, and effects targeted additions, omissions, substitutions and renumberings across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including new tariff entries, reclassifications, substituted descriptions, and a deeming explanation treating seventy per cent of gross consideration as value of goods where goods are supplied with a listed taxable service.

Late fee waiver for delayed GSTR-3B returns; nil-tax exception and limited filing window allow further relief.
Notification waives part of the late fee for delayed furnishing of FORM GSTR-3B from July 2017 onwards, superseding earlier departmental notifications; a lower per day threshold applies where the return shows no state tax liability; full waiver is available for those who failed to file for July 2017 to September 2018 but who furnish those returns within the prescribed filing window between late December 2018 and the end of March 2019.

Notification amendment extends taxable period and postpones filing deadline for transitional GST compliance obligations administration.
The amendment substitutes the previously stated covered interval with an extended interval covering July 2017 through December 2018, and correspondingly substitutes the original filing cutoff with a later date at the end of March 2019.

Extension of GST notification deadlines: specified clause expiries revised to later dates under state Act amendment.
The state government, invoking Section 148 of the State Goods and Services Tax Act, amends a prior departmental notification by substituting later dates for the deadlines specified in clause (i) and clause (iv) of that notification, thereby extending the prescribed expiry dates without altering other operative provisions.

Due date extension for GST statement allows filing for October-December 2018 until 31 January 2019 due to portal issues.
Operators who could not obtain registration due to portal technical issues are granted procedural relief: the due date to furnish the monthly electronic statement of outward supplies for October, November and December 2018 is declared to be 31 January 2019, permitting affected operators to comply despite earlier inability to file within the statutory timeframe.

Annual return filing deadline under Section 44 extended due to delayed GST electronic system implementation affecting compliance timelines.
The Order amends the Explanation to the statutory provision governing the annual return by substituting the previously prescribed date with a later date, invoking the Act's removal-of-difficulties power to postpone the deadline for electronic filing because the electronic system was not yet operational, thereby granting registered persons additional time to furnish the annual return.

Input tax credit extension allows delayed claims for prior financial year until extended filing deadline for returns and rectifications.
Order inserts provisos extending the period to claim input tax credit for supplies made during the initial GST year where suppliers have uploaded invoice details, and allows rectification of unmatched details by registered persons within the same extended filing window, as temporary procedural relief to address transition difficulties.

Late fee waiver for delayed GSTR-4 returns permitted if returns filed within the specified corrective compliance window.
An amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those persons furnish the returns within the specified corrective filing window set out in the proviso; the waiver is conditional and confined to returns filed during that window.

Late fee waiver for delayed GSTR-3B filings caps charges and provides conditional full relief for a specified remedial window.
Notification limits late fee liability for delayed FORM GSTR-3B filings by waiving any amount in excess of twenty-five rupees per day from July 2017 onwards, with a reduced waiver threshold of ten rupees per day where the return shows nil state tax. It also grants a full waiver of the late fee under section 47 for registered persons who failed to file for July 2017-September 2018 but furnish those returns during the remedial window from 22 December 2018 to 31 March 2019.

Late fee waiver for delayed GSTR 1 filings grants relief if returns are filed within the specified remediation window.
The notification waives late fee liability for registered persons who failed to furnish outward supply details in FORM GSTR-1 for July 2017 to September 2018 if they furnish those details between 22nd December, 2018 and 31st March, 2019, by inserting a proviso in an earlier finance notification under the Nagaland Goods and Services Tax Act, 2017.

Extension of GSTR-1 filing deadline for newly migrated taxpayers; period for outward supplies expanded and filing deferred.
The State notification amends an earlier notification to extend the period of outward-supplies required to be reported in FORM GSTR-1 for newly migrated taxpayers and defers the final date for furnishing those GSTR-1 details, thereby granting additional time for compliance with consolidated outward-supply disclosures under the Nagaland GST framework.