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

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

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

Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.*

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

Seeks to amend Notification No. 03/2021 dated 23.02.2021.

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

Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.

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.