Seeks to make fourth amendment (2021) to CGST Rules, 2017.

Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force.

Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.

Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.

Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.

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

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from “15.04.2021 to 29.06.2021” till 30.06.2021.

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

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