Seeks to extend the time limit for filing FORM GSTR-5.

Seeks to extend the time limit for filing FORM GSTR-5A.

Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).

Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

Waives the late fee payable for failure to furnish the return in FORM GSTR-4

Notifies the date from which E-Way Bill Rules shall come into force

CGST (Fourteenth Amendment) Rules,2017

Requirement for GST Audit is exempted for taxpayer having turnover upto Rs. 5 Crores to FY 2019-20 as well

Taxpayers having turnover upto Rs. 5 Cr. can mention HSN Code upto 4 digits and taxpayer above Rs. 5 Cr. can mention HSN Code upto 6 digits. However, 8 digit HSN Codes will be mandatory for export and import transactions

Taxpayers having turnover upto Rs. 2 Cr. may voluntarily file annual return for FY 2019-20