Exemption under section 9(4) RGST Act extended, substituting the prior expiry date to prolong the exemption period.
The Finance Department amends Notification F.12(56)/FD/Tax/2017-Pt.-I-46 by substituting the previously specified expiry expression for the exemption under Section 9(4) of the Rajasthan Goods and Services Tax Act, 2017 with a later calendar date, thereby extending the period during which that exemption remains effective.

Special registration procedure for taxpayers with provisional IDs enables completion of GST migration and issuance of GSTIN.
A special procedure permits taxpayers who received only a Provisional Identification Number to obtain a Goods and Services Tax Identification Number (GSTIN) by furnishing specified identification and contact details to the jurisdictional nodal officer, applying in FORM GST REG-01 on the common portal after an electronic intimation from GSTN, receiving a new GSTIN, ARN and access token, and then providing those credentials to GSTN for mapping the new GSTIN to the old PID before performing a first-time login to generate the registration certificate.

GST registration procedure for PID holders enables migration and mapping of provisional IDs to new GSTINs.
The notification prescribes a special registration procedure for persons with only a Provisional Identification Number who did not complete FORM GST REG-26: furnish prescribed identity and contact details to the nodal officer; apply on the common portal using FORM GST REG-01 upon receiving a GSTN e mail; receive ARN, new GSTIN and access token after approval; submit new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; complete first time login with old PID to generate the registration certificate. Such taxpayers are deemed registered from the commencement date stated in the notification.

Notification expiry extension: State Tax (Rate) notification amended to extend its operative expiry to 30th September 2019.
The notification amends Notification No.8/2017 State Tax (Rate) by substituting the figures, letters and words "30th day of September, 2018" with "30th day of September, 2019", extending the operative expiry of that rate notification. The amendment is made under the powers conferred by sub section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act and is published as Notification No.22/2018 State Tax (Rate).

Special migration procedure enables provisional ID taxpayers to complete GST registration and obtain a valid GSTIN and access token.
Specifies a special migration procedure for taxpayers with only a Provisional Identification Number to complete GST registration: furnish prescribed details to the nodal officer, apply online in FORM GST REG-01 after GSTN email, receive ARN, new GSTIN and access token upon approval, submit new and old identifiers to GSTN for mapping, and use the old PID for first-time login to generate the registration certificate; taxpayers are deemed registered from 1 July 2017.

Deadline extension for Meghalaya GST notification: compliance deadline deferred to a later date under executive amendment.
The Government of Meghalaya amended Notification No. ERTS(T) 65/2017/8 dated 29.06.2017 by substituting the figures, letters and words "30th day of September, 2018" with "30th day of September, 2019," exercising powers under sub-section (1) of section 11 of the Meghalaya Goods and Services Tax Act on the recommendations of the Council; the amendment extends the operative compliance date specified in the earlier notification.

Extension of deadline under Haryana GST notification: original deadline substituted with a one-year later deadline for compliance.
The Government, exercising its executive power under the Haryana GST framework and on the Council's recommendation, substitutes the previously specified deadline in an earlier Excise and Taxation notification with a later calendar date, thereby extending the temporal applicability of that notification; the amendment is limited to the substitution of the specified date and does not alter other substantive provisions.

Migration procedure for provisional taxpayers enables completion of GST registration and mapping to new GSTIN for compliance.
A special migration procedure lets taxpayers who only received a Provisional Identification Number complete GST registration by submitting prescribed details to the jurisdictional nodal officer, applying on the GST portal, and, after approval, providing GSTN with the new GSTIN, access token, application reference number and the old PID for mapping; GSTN will map the new GSTIN to the old PID and taxpayers must perform first-time login with the old PID to generate the registration certificate, with registration deemed effective from the start of the GST regime.

Migration of provisional GST taxpayers: special registration procedure requires portal application, GSTN mapping, and first-time login for certificate.
A special procedure allows taxpayers who received only a Provisional Identification Number to apply for GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying on the common portal using FORM GST REG-01, receiving a new GSTIN and access token from GSTN, and furnishing the new GSTIN, token and ARN to GSTN so it can map the new GSTIN to the old PID; taxpayers must then perform a first-time login with the old PID to generate the registration certificate.

Extension of notification validity: Goa GST notification deadline extended to 30th September 2019 under statutory amendment.
The Government of Goa amends Government Notification No. 38/1/2017-Fin(R&C)(8/2017-Rate) by substituting the figures, letters and words "30th day of September, 2018" with "30th day of September, 2019" under the Goa Goods and Services Tax Act, 2017, as recorded in Notification 38/1/2017-Fin(R&C)(22/2018-Rate) dated 6th August 2018.

Special registration procedure for provisional GST taxpayers enables migration to a new GSTIN and mapping to the old PID.
Special procedure allows taxpayers holding only a Provisional Identification Number to apply for GSTIN by submitting specified details to the jurisdictional nodal officer, completing FORM GST REG-01 on the common portal, and, after approval, furnishing the new GSTIN, access token and ARN along with the old PID to GSTN to enable mapping. Taxpayers must then perform first-time login using the old PID to generate the registration certificate. These taxpayers are deemed registered with effect from 1st July, 2017 after completion of the migration process.

Deemed registration for provisional GST taxpayers enables migration completion and issuance of GSTIN after prescribed procedural steps.
Specifies a special registration procedure for taxpayers who received only a Provisional Identification Number (PID) and did not complete FORM GST REG-26: furnish prescribed particulars to the jurisdictional nodal officer, apply online in FORM GST REG-01, obtain ARN, new GSTIN and access token, then email new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; GSTN will map the new GSTIN to the old PID and enable first-time login for issuance of the Registration Certificate. Such taxpayers are deemed registered from 1st July, 2017.

Migration procedure for provisional taxpayers enables application for GSTIN and mapping of new and old identifiers following specified steps.
Specifies a special migration procedure for taxpayers who obtained only a Provisional Identification Number (PID), permitting them to apply for a GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying online via FORM GST REG-01 upon GSTN email, receiving ARN, new GSTIN and access token, and then emailing the new GSTIN, token, ARN and old PID to the migration address so GSTN can map the new GSTIN to the old PID and enable first-time login for issuing the registration certificate.

Special GST migration procedure lets taxpayers with provisional IDs obtain GSTIN by following prescribed application and mapping steps.
A special migration procedure allows taxpayers who hold only a Provisional Identification Number after incomplete REG-26 filing to apply in FORM GST REG-01 on the common portal, obtain a new GSTIN, ARN and access token, submit new and old identifiers to GSTN for mapping, and then use the old PID for first-time login to generate the registration certificate; registration is deemed effective from the stated retrospective date.

GSTIN registration procedure requires PID holders to apply online, submit tokens and ARN, and complete mapping for migration.
PID holders who did not complete FORM GST REG-26 may apply for a new GSTIN by submitting prescribed details to the nodal officer, applying online in FORM GST REG-01 to receive an ARN, new GSTIN and access token, and then e-mailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; after mapping taxpayers must use the old GSTIN for first-time login to generate the Registration Certificate and are deemed registered from 1 July 2017.

Special registration procedure for provisional taxpayers enables migration to full GSTIN through prescribed application and mapping steps.
A special procedure allows persons with only a Provisional Identification Number to apply for full GSTIN registration by submitting specified details to the nodal officer, filing FORM GST REG-01 on the common portal, obtaining approval with a new GSTIN, ARN and access token from GSTN, and then providing the new GSTIN, access token, ARN and old PID to GSTN by e-mail for mapping and generation of the Registration Certificate via First Time Login using the old PID.

Extension of notification deadline under state GST law prolongs applicability following GST Council recommendation in public interest.
The State Government, under Section 11 of the Odisha Goods and Services Tax Act, 2017 and on the recommendation of the Goods and Services Tax Council, amends Finance Department Notification No.19857-FIN-CT1-TAX-0022-2017 by substituting the previously specified deadline with a later date, thereby extending the notification's period of applicability as recorded in S.R.O. No. 332/2018.

Exemption from IGST liability extended, prolonging temporary relief from payment under the relevant IGST provision.
Amends the Integrated Tax (Rate) notification to extend the temporary exemption from payment of tax under section 5(4) of the IGST Act, 2017 by substituting the date in paragraph 2 of the principal notification, thereby prolonging the period during which the relief from that IGST liability is available.

Extension of notification validity: state GST notification expiry postponed, prolonging the notification's operative scope under state GST.
Amendment substitutes the expiry date specified in Notification No.8/2017-State Tax (Rate) by extending the notification's operative cut-off, replacing the previously specified figures, letters and words denoting the expiry date with a later date; the change is procedural, made in the public interest under the State GST executive powers, and takes effect from the date of issuance.

Reverse charge mechanism exemption for specified supplies extended by notification, remaining in effect through 30 September 2019.
The Government of Gujarat amends the prior State Tax (Rate) notification to substitute the expiry date with 30th day of September, 2019, thereby extending the exemption from tax liability under the Reverse Charge Mechanism as previously notified.