Extension of GST compliance deadlines: specified filing deadlines substituted to later dates under Nagaland GST amendment.
Substitutes later dates in paragraph 2 of the cited Nagaland Finance Department notification: the date in clause (i) is replaced with a later date, and the date in clause (iv) is similarly replaced with a later date, effected under section 148 of the Nagaland Goods and Services Tax Act, 2017 on the recommendations of the Council.

GST rate schedule amendments: multiple tariff entries inserted, omitted and renumbered, changing taxable classifications and effective date set.
The notification amends the Nagaland SGST schedules by adding, omitting, substituting and renumbering tariff entries and descriptions across multiple rate Schedules, inserts an explanatory value-allocation rule for mixed supplies, expands classifications to include specified goods such as marble, cork products, walking-sticks, fly ash bricks, flexible bulk containers, retreaded tyres, lithium-ion accumulators and video game consoles, and revises descriptive thresholds; it also adds sub-section (5) of section 15 as a statutory basis and specifies an operative commencement date.

TDS exemption for inter-governmental supplies under GST law excludes transactions among specified government entities, clarifying withholding scope.
The notification inserts a proviso excluding from the notification's TDS applicability any supply of goods or services between persons specified under clauses (a)-(d) of sub section (1) of section 51 of the Nagaland Goods and Services Tax Act, 2017, thereby categorically removing supplies among specified government departments and PSUs from the withholding regime under the State GST notification.

TDS-only GST registration exclusion clarified for service entries; new entries add business facilitator, business correspondent agent, and security services.
The notification amends the Nagaland SGST schedule by excluding application of the goods transport agency entry where the recipient has GST registration solely for deducting tax, and by inserting entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services supplied to registered persons; the security services entry excludes recipients with TDS-only registration and persons under the composition scheme; provisions applying to Central and State Governments are extended to Parliament and State Legislatures; effective January first, 2019.

GST exemptions expanded to include specified transport, banking and rehabilitation services, with revised headings and financial institution definition.
The notification amends the Nagaland SGST schedule by inserting nil-rated entries for services by goods transport agencies to certain government and registered agencies, banking services to basic saving bank deposit account holders under PMJDY, and rehabilitation services by recognised professionals at specified institutions; it revises certain heading references and descriptions, omits a prior serial entry, and defines "financial institution" by reference to clause (c) of section 45-I of the Reserve Bank of India Act, 1934, effective 1 January 2019.

GST tariff amendment: reclassification of services, defined specified organisations, and new entry for renewable energy construction services.
Revision of the Nagaland SGST schedule modifies tariff entries to add pilgrimage air transport by specified organisations (conditional on no input tax credit on goods), reclassify third party insurance of goods carriage, alter leasing and rental service entries and rates, raise the rate for certain cinema admissions above the ticket-price threshold, and insert a new service entry for construction and related services for renewable energy installations. The Explanation adds definitions for specified organisation and goods carriage.

GST exemption for intra State gold supply by nominated agencies, conditional on export and timely proof of export.
Exempts intra-State supply of gold under heading 7108 by a Nominated Agency to a registered person from State Tax, 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 export documentation with GSTIN to the Nominated Agency within a further prescribed period, and the Nominated Agency must pay State Tax with interest on any quantity not exported where proof is not produced.

GST notification amendment updates tariff classifications and inserts printed music and charity auction supply provisions.
The notification amends the State GST Schedule by substituting vegetable-related headings to distinguish frozen vegetables and provisionally preserved vegetables unsuitable for immediate consumption, inserting a tariff entry for printed or manuscript music, and inserting a provision covering supply of gift items received by high public officeholders when sold by government public auction with proceeds used for public or charitable causes; these amendments take effect on the 1st January, 2019.

Scope clarification: exclusion of this notification from services other than transport of goods within India, affecting GST applicability.
The State Government inserts Explanation 2 into the cited notification to clarify that the relevant item does not apply to the supply of a service other than by way of transport of goods from a place in India to another place in India; the existing Explanation is renumbered as Explanation 1 and the amendment takes effect on the stated commencement date.

Extension of GST notification compliance period extends covered months and postpones filing deadline for affected taxpayers.
The Commissioner, invoking section 168 of the Rajasthan GST Act and sub rule (5) of rule 61 of the Rajasthan GST Rules, amends a prior notification by substituting its specified covered month range and the stated final compliance date with an extended month range and a later deadline, thereby extending the temporal scope to which that notification's provisions apply.

Extension of GST notification coverage extends the prior cutoff to the end of March next year.
The Commissioner amends notifications F.17(131)ACCT/GST/2017/2472 and F.17(131)ACCT/GST/2017/3179 by substituting in the proviso of the first paragraph the earlier stated period and cutoff date with an extended period ending in March of the following year, thereby extending the temporal scope of those notifications.

Extension of GST transition period: proviso month-range expanded and deadline deferred to a later month.
The Commissioner, under the statutory delegation, amends two prior notifications by substitution in the first paragraph proviso: the previously specified month-range is replaced by an expanded month-range and the previously specified deadline date is replaced by a later deadline date, thereby extending the temporal application of the proviso.

Application scope clarified: notification excludes services other than transport of goods within India, narrowing applicability.
The State Government inserts Explanation 2 into the Table at serial number 9, column (3), item (vi) of the earlier notification, stating: "Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India." The existing explanation is renumbered as Explanation 1 and the amendment is made to clarify scope and applicability.

Registration solely for tax deduction excludes certain GST service entries, and new entries added for BF, BC agents, and security services.
Amendment narrows applicability of certain taxable service entries by excluding supplies to government departments, local authorities, and governmental agencies that have registration solely for tax deduction; it inserts entries for business facilitator services to banks, agents of business correspondents to business correspondents, and security services supplied to registered persons, while exempting specified government recipients and composition-scheme taxpayers from the security services entry; and extends application to Parliament and State Legislatures.

GST exemption for specified services: nil tax on government transport, PMJDY bank services and recognized rehabilitation services.
Amendment inserts nil tax entries: transport services by goods transport agencies to governmental entities registered only for tax deduction; banking services to Basic Savings Bank Deposit account holders under Pradhan Mantri Jan Dhan Yojana; and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified institutions. The amendment also substitutes and omits certain table entries, inserts a definition of "financial institution" by reference to the Reserve Bank of India Act, and takes effect from the stated commencement date.

GST rate amendments revise service classification, adding pilgrimage air transport, goods carriage insurance, and renewable energy project services.
The Rajasthan SGST notification is amended to modify service classifications and rates: adding non scheduled air passenger transport for Government facilitated pilgrimage by specified organisations (subject to input tax credit restrictions); creating a third party insurance category for goods carriage; reclassifying leasing/renting services; adjusting rate treatment for higher priced cinematograph admissions; and inserting a new entry for construction/engineering/installation services for renewable and waste to energy projects. Definitions for "specified organisation" and "goods carriage" are also added.

GST exemption for gold supplied by nominated agencies to jewellery exporters, subject to export and documentary compliance.
Exempts intra State supply of gold by a Nominated Agency to registered jewellery exporters under the Export Against Supply by Nominated Agency scheme from State GST, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, a time bound export obligation and submission of export documentation; failure to produce proof of export within the prescribed period makes the Nominated Agency liable to pay the State Tax on the unexported quantity with interest.

GST schedule amendment adds frozen and preserved vegetables, printed music, and auctioned gifts for charitable use to tax entries.
The State Government, under section 11(1) of the Rajasthan GST Act, substitutes S. No. 43A to list tariff 0710 for frozen vegetables and 0711 for provisionally preserved vegetables; inserts S. No. 121A (49040000) for printed or manuscript music; and inserts S. No. 153 to treat gift items received by certain dignitaries sold at government public auction where proceeds are for public or charitable causes. The amendment takes effect on 1st January, 2019.

Rajasthan GST rules amended: e-invoicing signature exemptions, EWB PART A filing restrictions, revised refund and annual return forms.
Amendments introduce: state-identification in FORM GST REG-07 for tax-collection registration; exemption from supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; removal of a job-worker cross-reference; EWB PART A filing barred for registered persons who default on returns (subject to Commissioner's discretionary, reviewable permission with hearing); new revisional notice and summary procedures in FORM GST RVN-01 and FORM GST APL-04; substitution of refund and annual return forms including RFD-01/RFD-01A, GSTR-9/GSTR-9A and GSTR-9C with detailed instructions.

Extension of GST compliance deadlines: state notification substitutes earlier dates with later deadlines, extending prescribed timeframes.
An amendment under section 148 of the Rajasthan Goods and Services Tax Act, 2017 substitutes later deadline dates into paragraph 2 of notification F.12(56)FD/Tax/2017-pt-III-84 (6 August 2018), replacing the earlier terminal date in clause (i) with a later one and similarly substituting the date in clause (iv) with a subsequent date, thereby extending the specified timeframes.