Author: admin_gst

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018
FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /15 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /15
Dated: 31 December, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Nagaland Goods and Se

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases
FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /13 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/13
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the

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Seeks to amendment in Notification No. F. /no. Fin/REV-3/GST/1/08(Pt-1) “D” dated the 30th June 2017,
FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02
Dated: 31 December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (revenue Branch), F. /no. Fin/REV-3/GST/1/08(Pt-1) “D” dated the 30th June 2017, namely:-
In the said notification, –
(A) in the opening paragraph, after the words, brackets and figures “sub-section (1) of section 9”, the words, brackets and figures “and sub-section (5) of sec

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225B
6815
Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content; Fly ash blocks”;
(vii) in S.No. 234, in the entry in column (3), , the following Explanation shall be inserted in the end, namely,
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S.No. 38 of the Table mentioned in notification in the notification F. No. FIN/REV-3/GST/1/08(Pt-1)”N” dated the 30th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service”;
(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely:
“243A
8714 20

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l be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(D) in Schedule III – 9%,
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely:-
“121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
(iii) in S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted;
(iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be i

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board games of 9504 90 90 like ludo etc.]”;
(E) in Schedule IV – 14%,
(i) S. No. 47 and the entries relating thereto, shall be omitted;
(ii) S. No. 135and the entries relating thereto, shall be omitted;
(iii) in S.No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the words “and other lithium ion accumulators including lithium ion power banks” shall be inserted;
(iv) S. No. 151 and the entries relating thereto, shall be omitted;
(v) in S.No. 154, in the entry in column (3), for the figure and word “20 inches” and the figure and word “68 cm”, both, the figure and word “32 inches” shall be substituted;
(vi) for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
“174
8714
Parts and accessories of vehicles of heading 8711”;
(vii) S. No. 215 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 1st January, 2019.
(Taliremba)

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Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1)/232, dated the 6th August, 2018
FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /09 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /09
Dated: 31 December, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, o

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated Taxpayers
CT/LEG-NT/12/17/29 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 31st December, 2018
NOTIFICATION- 25/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) o

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated Taxpayers
CT/LEG-NT/12/17/30 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 31st December, 2018
NOTIFICATION- 26/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
CT/LEG-NT/12/17/31 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 31st December, 2018
NOTIFICATION- 27/2018
In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 201 7) read with sub-rule (5)

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Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers
FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /10 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /10
Dated: 31 December, 2018
NOTIFICATION
In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017

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Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers
CT/LEG/GST-NT/12/17/32 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 31st December, 2018
NOTIFICATION- 28/2018
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168

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Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases
FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14
Dated: 31 December, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council , and i

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id Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due

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Seeks to insert explanation in an item in notification No.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol 1)/08 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/08
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 11 of the Nagaland Goods and Services Tax

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Seeks to amend Notification No. FIN/REV-3/GST/l/08 (Pt-l)”P” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/07 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/07
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/l/08 (Pt-l) "P" dated the 30th Jun

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after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
“12.
Services provided by business facilitator (BF) to a banking company
Business facilitator (BF)
A banking company, located in the taxable territory
13.
Services provided by an agent of business correspondent (BC) to business correspondent (BC).
An agent of business correspondent (BC)
A business correspondent, located in the taxable territory.
14.
Security services (services provided by way of supply of security personnel) provided to a registered person:
Provided that nothing contained in this entry shall apply to, –
(i) (a) a Department or Establishment of the Central Government o

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Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (R

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or making a taxable supply of goods or services.
Nil
Nil”;
(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“27A
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
Nil
Nil”;
(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted;
(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: –
“Heading 9992 or Heading 9963”;
(e) serial number 67 and the entries relating thereto,

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Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017, namely:-
1. In the said notification,-
(i) in the Table, –
(a) against

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es “(iv),”, the brackets and figures “(iva),” shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Service of third party insurance of “goods carriage”
6
–
(vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.
9
-“;
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(viia) Leasing or renting of goods
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
–
(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above
9
-“;
(f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words a

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ing serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“38.
9954 or 9983 or 9987
Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, –
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants
9
-“;
(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: –
“(xi) “specified organisation” shall mean, –
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).
(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).”.
2. This n

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Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/03 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/03
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-sections (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June,

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
18/2018-GST – CT/GST-14/2017/183 Dated:- 31-12-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 18/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/183.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments –
(i) in notification No. 4

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
19/2018-GST – CT/GST-14/2017/184 Dated:- 31-12-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 19/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/184- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments –
(i) in notification No. 11

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
20/2018-GST – CT/GST-14/2017/185 Dated:- 31-12-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 20/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/185.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act,

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Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2018
G.O. Ms. No. 157 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 157, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-1)/2018
WHEREAS, sub-section (4) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) Provides that a registered person shall not be entitled to take input tax credit

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case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under Section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;
AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity-
(i) the registered persons

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move the difficulties, namely :-
1. Short title-This Order may be called the Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2018.-
2. In sub-section (4) of Section 16 of the said Act, the following proviso shall be inserted, namely: –
"Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said Section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier u

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Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2018
G.O. Ms. No. 158 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 158, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-2)/2018
WHEREAS, sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a per

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he registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said Section.
NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act. 2017, the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to remove the difficulties. namely:-
1. Short title.-This Order may be called the Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2018.
2. In Section 44 of the Tamil Nadu Goods and Services Tax Act. 2017. in the Explanation, for the figures, letters and word "31st March. 2019", the figures. letters and word "30

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Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018
G.O. Ms. No. 159 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 159, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-3)/2018
WHEREAS, sub-section (4) of Section 52 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) sh

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giving effect to the provisions of the said sub-section;
NOW. THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu on recommendations Of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title – This Order may be called the Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018.
2. In Section 52 of the Tamil Nadu Goods and Services Tax Act, 2017, in sub-section (4). the following Explanation shall be inserted, namely: –
"Explanation: – For the purposes of this sub-section. it is hereby declared that the due date for furnishing the said statement for the months of October, No

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-B for the period July, 2017 to September, 2018 in specified cases
G.O. Ms. No. 165 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 165, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-4)/2018
In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred

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es the amount of late fee payable by any registered person for failure to fumish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July. 2017 onwards by the due date under Section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable

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Amendment in Notification No. 2319/CSTUK/GST-Vidhi Section/2017-18 dated the 08th August, 2017 and notification No. 3905/CSTUK/GST-Vidhi Section/2017-18 dated the 15th November, 2017
7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-
(i) in

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Amendment in Notification No. 3795/CSTUK/GST-Vidhi Section/2017-18 dated the 06th November, 2017 and notification No. 6237/CSTUK/GST-Vidhi Section/2017-18 dated the 23rd March, 2018
7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-
(i)

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Amendment in Notification No. 3043/CSTUK/GST-Vidhi Section/ 2018-19 dated the 10th August, 2018
7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No. 3043/CSTUK/GST-Vidhi Section/ 2018-19 dated the 10th August, 2018 as ame

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