Seeks to notify section 11 to 13 of Finance Act (No.1) 2024

Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Extension of time limit for application for revocation of cancellation of registration

Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.

Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.

Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.

Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.

Seeks to notify special procedure for making payment of 35% as tax liability in first two month

Seeks to extend the due date for FORM GSTR-1.

Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.

Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.

Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020

Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

Seeks to notify the common portal for the purpose of e-invoice.

Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).

Seeks to extend the due date of filing returns in FORM GSTR-7.

Seeks to supersede notification No. 08/2017 – Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.

To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

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.

Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017.

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.

Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.

Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores.

Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019

Notification issued to extend the due date for filing of FORM GSTR-6.

Seeks to specify goods which may be disposed off by the proper officer after its seizure.

seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.

Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website

Reduction of late fee in case of delayed filing of FORM GSTR-6

Reduction of late fee in case of delayed filing of FORM GSTR-5

Seeks to extend the time limit for filing FORM GSTR-5A.

Seeks to extend the time limit for filing FORM GST ITC-01

Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017

Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .

Seeks to cross-empower State Tax officers for processing and grant of refund

Notification on extension of facility of LUT to all exporters issued

Assigning jurisdiction and power to officers of various directorates

Seeks to prescribe rate of interest under CGST Act, 2017

Seeks to notify the number of HSN digits required on tax invoice

Modes of verification under CGST Rules, 2017

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis