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.

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