Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018

Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore

Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores

Seeks to extend the time limit for filing of FORM GSTR-4

Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017

Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017

Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

Seeks to extend the due date for submission of details in FORM GST-ITC-04

Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Seeks to extend the time limit for filing FORM GST ITC-01.