Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020

Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.

Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from “20.03.2020 to 30.08.2020” till 31.08.2020.

Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.

Allow Taxpayers to file Nil GSTR-1 through SMS

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020

Seeks to make Ninth amendment (2020) to CGST Rules

Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice

Seeks to make Tenth amendment (2020) to CGST Rules

Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020

Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD