Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers

Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd

Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions

Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017

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

Seeks to amend Notification No. 27/2022 dated 26.12.2022

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods - Rescinded vide NOTIFICATION NO. 03/2024- Central Tax dated 05-01-2024 w.e.f. 01-01-2024  

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

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

Seeks to extend amnesty for GSTR-10 non-filers

Seeks to extend amnesty for GSTR-9 non-filers

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