Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores

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

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

Seeks to extend the time limit for filing of FORM GSTR-6

Seeks to extend the time limit for submission of FORM GST ITC-01

Seeks to amend the CGST Rules, 2017

Seeks to amend notification No. 8/2017-Central Tax.

Tenth Amendment to the CGST rules, 2017.

Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .

Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017

Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017