Late fee waiver for delayed GSTR-4 filings if outstanding returns are submitted within the specified remedial filing window.
The State Government amended a prior notification to waive the amount of late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, provided they furnish those returns within the remedial filing period beginning in December 2018 and ending in March 2019.

Late fee waiver for GSTR-3B filings: excess daily penalties waived for specified filing periods and conditions.
Waiver of late fee is prescribed for registered persons who failed to furnish the return in FORM GSTR-3B by the due date from July 2017 onwards: the State Government waives the amount of late fee payable in excess of twenty-five rupees per day, and where the State tax in the return is nil the waiver applies to the extent the late fee exceeds ten rupees per day. The waiver additionally applies to returns for July 2017 to September 2018 if furnished between 22nd December, 2018 and 31st March, 2019.

Late fee waiver for delayed FORM GSTR-1 filings where returns are filed within the notified compliance window.
Amendment waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 for the periods July 2017 to September 2018, provided those details are furnished in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019, effected by notification under section 128 of the Chhattisgarh GST Act.

Chhattisgarh amends GST rules: electronic invoice signatures exempted; revisional notices and e way bill filing restrictions tightened.
Amendments require persons registering to collect tax under section 52 to state the State/UT of collection (PART A) and the State/UT of principal place of business (PART B) in FORM GST REG-07; exempt supplier signatures for specified electronic invoices, bills and consolidated documents under the Information Technology Act, 2000; add procedural safeguards by inserting rule 109B mandating notice in FORM GST RVN-01 and a summary in FORM GST APL-04 for revisional orders; and, from a notified date, prohibit furnishing PART A of FORM GST EWB-01 for registered persons who have failed to file prescribed returns, subject to Commissioner's discretion and hearing.

Supplies between specified persons excluded from notification application, restricting state GST provisions' reach in affected transactions.
The State Government amended Notification No. 50/2018 State Tax by inserting a proviso that the notification shall not apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Chhattisgarh GST Act, 2017.

Extension of compliance period for specified SGST notification: covered months and final deadline are both extended.
Amendment under section 148 substitutes in paragraph 2, second proviso of Notification No. 43/2018-State Tax the originally specified covered months with an extended period and replaces the original final date with a later compliance cut-off, thereby extending the months covered by the notification and postponing the last date for compliance.

Extension of notification period extends applicability window and postpones statutory GST compliance deadline under governing rules.
The Commissioner, exercising powers under the Chhattisgarh Goods and Services Tax Act and rules, amends Notification No. 34/2018-State Tax by substituting the words, figures and letters in the first paragraph's third proviso: the earlier covered period is replaced with an extended interval ending in February of the subsequent year, and the earlier deadline is postponed to the last day of March of that subsequent year, effecting only a textual substitution of the specified period and deadline.

Extension of notification period: prescribed coverage dates and final compliance deadline extended accordingly under GST.
The notification amends two earlier State Tax notifications by substituting the proviso language that stated an earlier coverage period and final cut off date with later coverage dates and a later final date, thereby extending the period of applicability and postponing the deadline specified in those notifications. The amendment is made under the statutory delegated authority of the Chhattisgarh GST Act and its rules and promulgated by the Commissioner on the Council's recommendation in the name of the Governor.

Extension of notification period: expands covered months through February and moves the compliance deadline to end of March.
The Commissioner, exercising powers under section 168 of the Chhattisgarh GST Act read with sub rule (5) of rule 61 of the Chhattisgarh GST Rules and on the Council's recommendations, amends Notification No. 03 (8 August 2017) and Notification No/CGST/01/2017(16) (15 November 2017) by substituting the proviso's originally specified covered period and final date with an extended covered period and a later cut off date in both notifications.

Amendment to GST notification revises specified effective dates to later deadlines under state GST powers.
Under section 148 of the Chhattisgarh Goods and Services Tax Act, the State Government amends Notification No. 31/2018-State Tax by substituting in paragraph 2 clause (i) the figures, letters and word "3 1st August, 2018" with "31st January, 2019" and in clause (iv) replacing "30th September, 2018" with "28th February, 2019", thereby moving the specified effective or transitional dates in the earlier notification to later deadlines.

Applicability of State Tax notification clarified: excludes services other than transport of goods within India, effective as notified.
Inserts an Explanation into Notification No. 11/2017 clarifying that the specified item does not 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 comes into force on the notified commencement date.

GST registration status change: amendment limits exemptions for government entities and expands specified service entries.
The notification amends the State GST rate notification to (a) insert a proviso excluding from an exemption for goods transport agency services those government departments, local authorities and governmental agencies that are registered only for tax deduction purposes and not for taxable supplies; (b) add entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services supplied to registered persons with provisos excluding certain government entities and composition taxpayers; and (c) extend application to Parliament and State Legislatures. Effective 1 January 2019.

GST rate amendments: new nil-rated exemptions for specified government, banking and rehabilitation services, and financial institution definition clarified.
The notification inserts nil-rated entries exempting goods transport agency services to government entities registered solely for tax deduction purposes, banking services to Basic Savings Bank Deposit account holders under the national financial inclusion scheme, and rehabilitation services by recognised professionals at qualifying establishments; it also amends tariff heading references, omits a prior serial entry, adds banking companies to an existing entry, and defines financial institution consistent with the Reserve Bank Act; the amendments commence on the stated effective date.

GST rate amendments for specific services alter tax classifications and add definitions, effective from the start of the new year.
Amendments to the Chhattisgarh SGST rate notification, effective 1 January 2019, modify the rate Table by inserting and substituting items and rates for services such as specified pilgrimage passenger air transportation, third-party insurance of goods carriage, leasing/renting services, higher-priced cinematograph admissions, and construction/technical services for renewable and waste-to-energy installations; they add Explanation clauses defining "specified organisation" and "goods carriage" and reference read-together Schedule I provisions and input tax credit conditions.

Exemption for intra-State supply of gold by nominated agencies subject to export-linked conditions and proof-of-export requirements.
Exempts intra State supply of gold by a Nominated Agency under the Export Against Supply scheme from State tax, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, export of jewellery within the prescribed period and submission of shipping bill with GSTIN and export invoice within the prescribed time; absence of proof of export compels the Nominated Agency to pay the State tax on unexported quantity with interest.

SGST rate schedule amendments substitute tariff entries, altering taxable classifications and tariff headings effective from start of the year.
Amendment to the State tax rate notification substitutes and inserts specific tariff entries: separate headings for frozen vegetables and for provisionally preserved vegetables unsuitable for immediate consumption; a heading for printed or manuscript music; and a classification for government public auctions of gifts received by senior public officeholders where proceeds fund public or charitable causes. These tariff schedule changes take effect at the start of the next calendar year.

GST rate schedule amendments revise classification and valuation rules, reallocating goods across multiple tax slabs.
The notification amends the State tax rate notification by adding reference to sub-section (5) of section 15 and revising entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%). Changes include omissions, renumbering, substitutions, and insertions of tariff items (notably cork, marble, lithium-ion accumulators, video game consoles and vehicle parts), and an explanatory valuation rule deeming seventy per cent of gross consideration as the value of specified goods when supplied with a taxable service. Amendments take effect from 1st January, 2019.

Due date extension for GST statements lets operators with portal issues furnish overdue monthly statements by an extended deadline.
An Explanation is inserted into sub-section (4) of section 52 declaring that the due date for furnishing the electronic statement of outward supplies and amounts collected for October, November and December 2018 shall be the 31st January, 2019, to accommodate operators who collected amounts but could not obtain registration due to technical difficulties on the common portal.

Extension of annual GST return filing deadline granted due to inoperative electronic filing system, providing administrative relief.
Extension of the statutory timeline for furnishing the annual return under section 44 of the Meghalaya Goods and Services Tax Act, 2017 due to the electronic return system not being operational, and substitution in the Explanation to section 44 to provide a later date for filing, issued under section 172 as a Removal of Difficulties Order.

Input tax credit extension allows late claims until the March return deadline where suppliers uploaded the corresponding details.
The Order permits registered persons to claim input tax credit after the September return cutoff until the due date for the March return for invoices/debit notes from the first GST year, provided the supplier uploaded details under section 37(1) by the March due date; it also permits rectification of errors in section 37(1) details after the September cutoff up to the March due date or for the January-March quarter, as a temporary removal of difficulties.