Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.

Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01st April 2022.

Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.

Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC

Seeks to amend notification no. 14/2019-Central Tax to implement a special composition scheme for Brick Kilns, as recommended by 45 GSTC

Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022

Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under the QRMP scheme

Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22

Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022

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