Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020

Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020

Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Seeks to specify the class of persons who shall be exempted from aadhar authentication - Superseded vide NOTIFICATION NO. 03/2021-Central Tax dated 23-02-2021  

Seeks to make third amendment (2020) to CGST Rules.

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020- Superseded vide NOTIFICATION No. 41/2020–Central Tax dated 05-05-2020  

Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.

Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020

Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)

Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs.

Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.

seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery

Corrigendum – Notification No. 07/2019-Central Tax, dated the 03rd February, 2020