Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur

Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023.

Extension of limitation under Section 168A of CGST Act

Amnesty to GSTR-10 non-filers

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Seeks to amend Notification No. 27/2022 dated 26.12.2022

Amendment in CGST Rules

Extension of time limit for application for revocation of cancellation of registration

Amnesty to GSTR-4 non-filers

To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.

Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017- Rescinded vide Notification No. 13/2024 – Central Tax dated 10-07-2024