Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020

Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.

Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021.

Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7- Superseded vide Notification No. 23/2024–Central Tax dated 08-10-2024  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