Appointment of Officers with their Powers and Jurisdiction

Waiver of late fee for late furnishing of GSTR-4

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

Notify or Amend CGST Rules, 2017

States to which Biometric-based Aadhaar authentication u/r 8(4A) is not applicable

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

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

Amnesty to GSTR-10 non-filers

Extension of limitation under Section 168A of CGST Act

RP who is required to issue e-invoice

Extension of time limit of monthly GSTR-01

Extension of time limit for GSTR-3B

Extension of time limit for GSTR-07

Extension of time limit of monthly GSTR-01

Extension of time limit for GSTR-3B

Extension of time limit for GSTR-07

Extension of time limit for GSTR-3B

Extension of time limit of monthly GSTR-01

Extension of time limit for GSTR-3B

Extension of time limit for GSTR-3B

Extension of time limit for GSTR-07

Waiver of late fee for late furnishing of GSTR-4

Amnesty scheme for revocation of cancellation of registration

Amnesty scheme for deemed withdrawal of assessment orders issued u/s 62(1) to RP who has not filed return within 30 days of service of notice

Waiver of late fee for late furnishing of GSTR-9

Waiver of late fee for late furnishing of GSTR-10

Bring certain sections into force of The Finance Act, 2021

Bring certain sections into force of The Finance Act, 2023

Special procedure to be followed by a RP pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd.

Special procedure to be followed by a registered person engaged in manufacturing of certain goods.

States to which Biometric-based Aadhaar authentication u/r 8(4A) is not applicable

Exempt the registered person whose aggregate turnover in FY 2022-23 is up to 2 crore rupees, from filing annual return for the said FY

Notify “Account Aggregator” as the systems with which information may be shared by the common portal u/s 158A of the CGST Act, 2017.

Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.

Appoint common adjudicating authority in respect of SCN in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.

Special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

Special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

Notify or Amend CGST Rules, 2017

Appointment of Officers with their Powers and Jurisdiction

Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.

Extension of time limit of monthly GSTR-01

Extension of time limit for GSTR-3B

Extension of time limit for GSTR-3B

Extension of time limit for GSTR-07

Notify or Amend CGST Rules, 2017

Appoint common adjudicating authority in respect of SCN issued in favour of M/s Inkuat Infrasol Pvt. Ltd.

Special procedure for RP engaged in manufacturing of certain goods

Bring certain sections into force of The Finance Act, 2023

notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act

No Tax on advance received against supply of goods

Notify or Amend CGST Rules, 2017

Notify or Amend CGST Rules, 2017

Special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023

States to which Biometric-based Aadhaar authentication u/r 8(4A) is not applicable

Extension of time limit for GSTR-3B

Extension of various time limit due to Covid-19