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Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017- Rescinded vide Notification No. 13/2024 – Central Tax dated 10-07-2024  

Seeks to make fifth amendment (2022) to CGST Rules

Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.

Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.