Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur

Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

Seeks to extend time limit for application for revocation of cancellation of registration

Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Seeks to extend amnesty for GSTR-9 non-filers

Seeks to extend amnesty for GSTR-10 non-filers

Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).

Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

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

Seeks to amend Notification No. 27/2022 dated 26.12.2022.

Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.