Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7- Superseded vide Notification No. 23/2024–Central Tax dated 08-10-2024  

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

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-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.

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

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

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

Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.

Seeks to make third amendment (2021) to CGST Rules.

Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021

Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021

Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods

Seeks to provide relief by lowering of interest rate for the month of March and April, 2021